Chapter 173 — Chapter 173
15 sections in this chapter.
Fla. Stat. § 173.01 Foreclosure of municipal tax certificates authorized
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The lien of any and all taxes, except those ad valorem taxes collectible by the county tax collector, tax certificates, and special assessments imposed by any incorporated city or town in the state upon real estate may be foreclosed by such city or town by suit in chancery. The p…
Fla. Stat. § 173.02 Proceedings in rem against the lands
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Suits for the foreclosure of tax liens and special assessments under this chapter shall be in the nature of proceedings in rem against the lands upon which said taxes or special assessments are a lien or liens, and it shall not be material that the ownership of said lands be corr…
Fla. Stat. § 173.03 Conditions determining when suit may be brought; lands and claims included
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(1) Suit may be brought at any time after any one or more of the following events, respectively:(a) After the expiration of 2 years from the date of any tax certificate issued and held by a city or town whose charter provides for or requires the issuing of tax certificates for de…
Fla. Stat. § 173.04 Procedure for bringing foreclosure suit; certificate of attorney as to notice of suit; jurisdiction obtained by publication of notice of suit; form of notice
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(1) Any suit hereby authorized shall be commenced by bill in chancery in the circuit court of the county in which such city or town is situated, in the name of the city or town whose taxes, tax certificates and special assessments are sought to be enforced, as complainant, and ag…
Fla. Stat. § 173.05 Parties; time for appearance
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Every person interested in or having any lien upon any parcel of land described in the bill of complaint shall be deemed a party to said cause and may appear and defend said cause within the time specified in such notice. Any person not appearing and defending within such time sh…
Fla. Stat. § 173.06 Affidavits and certificates as prima facie evidence; proof of validity or invalidity
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(1) An affidavit or affidavits of the tax collector or other officer of complainant having the duty of issuing or collecting such taxes, special assessments or tax certificates, as to the existence of delinquent taxes, tax certificates and special assessments upon any parcel of l…
Fla. Stat. § 173.07 Tender of correct amount as condition precedent
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If any person shall claim that any tax, tax certificate or assessment is improper or illegal, and seek to contest the same, then such person at the time of filing an answer resisting the foreclosure of any tax lien, tax certificate or assessment lien shall tender into the registr…
Fla. Stat. § 173.08 Judgment for complainant; amounts included; attorney’s fee
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(1) In all cases where the cause may be decided for complainant, the judgment for delinquent taxes, tax certificates and special assessments against any parcel of land shall include the principal of, and interest and penalties on such taxes, tax certificates and special assessmen…
Fla. Stat. § 173.09 Judgment for complainant; special magistrate’s sale; complainant may purchase and later sell
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(1) Any such decree shall direct the special magistrate thereby appointed to sell the several parcels of land separately to the highest and best bidder for cash (or, at the option of complainant, to the extent of special assessments included in such judgment, for bonds or interes…
Fla. Stat. § 173.10 Judgment for complainant; court may order payment of other taxes or sale subject to taxes; special magistrate’s conveyances
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(1) In the judgment or decree the court may, in its discretion, direct the payment of all unpaid state and county taxes and also all unpaid city or town taxes and special assessments or installments thereof, imposed or falling due since the institution of the suit, with the penal…
Fla. Stat. § 173.11 Distribution of proceeds of sale
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The proceeds of any foreclosure sale authorized by this chapter shall be distributed by the special magistrate conducting the sale according to the final decree, and if any surplus remains after the payment of the full amount of the decree, costs and attorney’s fees, and any subs…
Fla. Stat. § 173.12 Lands may be redeemed prior to sale
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Any person interested in any lands included in the suit may redeem such lands at any time prior to the sale thereof by the special magistrate by paying into the registry of the court the amount due for delinquent taxes, interest and penalties thereon, and such proportionate part …
Fla. Stat. § 173.13 Procedure under this chapter optional
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The exercise of the power and provisions conferred in this chapter shall be optional with the municipalities and shall not be mandatory upon any municipality of the state. Any municipality desiring to proceed hereunder may elect to proceed hereunder by formal action of its govern…
Fla. Stat. § 173.14 Chapter supplemental to other law
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This chapter shall not repeal any other statute relating to the subject matter hereof, but shall be deemed to provide a supplemental, additional and alternative method of enforcement of tax liens and special assessments for the benefit of all incorporated cities or towns of the s…
Fla. Stat. § 173.15 Parties and subject matter; tax liens of equal dignity
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(1) In the foreclosure of municipal tax and special assessment liens by suit in the nature of proceedings in rem, as provided by this chapter, for the purpose of adjudicating therein all tax liens against the lands being proceeded against, or any portion thereof, and receiving fr…