Florida Statute 173.02 - 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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173.02 Proceedings in rem against the lands.—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 correctly alleged in said proceedings or that parties having an interest or interests in or liens or claims upon said lands be made parties to such proceedings by name or description or be served with process therein, except as hereinafter provided. In any such suit as many lots, parcels or tracts of land, regardless of ownership, and as many tax liens, tax certificates and assessment liens may be included in one suit as the complainant may desire. Any judgment or decree that may be rendered in any such suit shall be enforceable only against such lands.

History.—s. 2, ch. 15038, 1931; CGL 1936 Supp. 3004(3).

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Amendments to 173.02

Annotations, Discussions, Cases:

Cases Citing Statute 173.02

Total Results: 4 | Sort by: Relevance | Newest First

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City of Jacksonville v. Sohn, 616 So. 2d 1173 (Fla. 1st DCA 1993).

Cited 1 times | Published | Florida 1st District Court of Appeal | 1993 WL 116700

...cost of abating the nuisance, plus administrative costs and interest, "shall be a lien against the property and shall be collected and enforceable in the same manner as is provided by law for the enforcement of other taxes levied upon the property." Section 173.02, Florida Statutes, provides that "[s]uits for the foreclosure of tax liens and special assessments ......

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Dade Cnty. v. Certain Lands, 247 So. 2d 787 (Fla. Dist. Ct. App. 1971).

Published | District Court of Appeal of Florida | 1971 Fla. App. LEXIS 6753

...as imposed by this ordinance, thereby indicating their enforceability, which logically follows because the existence of a right implies there is a remedy. It has been said “a right without a remedy is a ghost in the law and difficult to grasp.” Section 173.02 Fla.Stat, F.S.A., invoked here as authorized in the ordinance, provides for foreclosure of tax liens and special assessment liens by a suit in rem against the lands upon which the liens are imposed....

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Simkins Indus., Inc. v. City of Kissimmee, 669 So. 2d 1170 (Fla. Dist. Ct. App. 1996).

Published | District Court of Appeal of Florida | 1996 Fla. App. LEXIS 2854, 1996 WL 125711

PER CURIAM. AFFIRMED. See City of Boca Raton v. State, 595 So.2d 25, 29 (Fla.1992); § 173.02, Florida Statute (1991)....

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Ismael v. Certain Lands upon which Special Assessments are Delinquent, 51 So. 3d 583 (Fla. 3d DCA 2010).

Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 19840, 2010 WL 5348719

...The former owner did not respond. In July 2005, the lienholder, “as authorized delegate and assignee of the *585 City of Miami,” filed the instant action in rem to foreclose on a number of properties, including Parcel 9. The lienholder proceeded under section 173.02, Florida Statutes (2005), which provides for actions in rem to foreclose upon outstanding special assessment liens....

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