Florida Statute 173.01 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 173
FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

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173.01 Foreclosure of municipal tax certificates authorized.—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 practice, pleading, and procedure in any such suit shall be in substantial accordance with the practice, pleading, and procedure for the foreclosure of mortgages of real estate, except as herein otherwise provided.

History.—s. 1, ch. 15038, 1931; CGL 1936 Supp. 3004(2); s. 31, ch. 73-332.

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Amendments to 173.01

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Cases Citing Statute 173.01

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Kostecos v. Johnson, 85 So. 2d 594 (Fla. 1956).

Cited 14 times | Published | Supreme Court of Florida

...orida 1937, authorizing municipalities to bring the state or its counties into municipal in rem tax foreclosures. In City of Miami v. Certain Lands, etc., 126 Fla. 781, 171 So. 798, 799, we held that under Chapter 15038, Laws of Florida 1931, F.S.A. § 173.01 et seq., the municipal in rem foreclosure act did not authorize cities to have adjudicated in the in rem foreclosure proceeding the rights of holders of outstanding tax certificates of equal dignity with those of the municipality....

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Roy v. Edgar, 11 B.R. 853 (Bankr. N.D. Fla. 1981).

Cited 5 times | Published | United States Bankruptcy Court, N.D. Florida | 1981 Bankr. LEXIS 3583

under the trust." See also 76 Am.Jur.2d Trusts, § 173, 1 Cowans, Bankruptcy Law and Practice, § 349. It