CopyCited 16 times | Published | Court of Appeals for the Eleventh Circuit | 36 Fed. R. Serv. 3d 59, 1996 U.S. App. LEXIS 26472, 1996 WL 544020
...Collection as of January 1, 1992, at $4,535,281 and imposed ad
valorem taxes of $143,325.31 for the 1992 tax year. In addition,
the County imposed a post-petition statutory lien upon the
Collection pursuant to Florida Statute §
197.122, effective January
1, 1992.
The Trustee sought an administrative recharacterization of the
Collection as inventory held for sale and exempt from ad valorem
taxation under Florida Statute §
196.185.2 The County decli...
...Consequently, the district court did not determine whether
the motion for rehearing was timely filed within the 10-day limit.
Judge Weaver's memorandum opinion states:
The issues raised in Counts II and III of the Complaint
dealing with the enforceability of the tax liens by operation
of Section 197.122, Florida Statutes, need not be addressed,
as the Defendant-Tax Collector has applied for payment of the
taxes at issue as administrative expenses....
CopyCited 9 times | Published | United States Bankruptcy Court, S.D. Florida. | 1991 Bankr. LEXIS 1958
...Debtor's secured 1989 and 1990 tax obligations is fully consistent with Section 1129(b)(2)(A) of the Code. [1] I. BACKGROUND Under Florida law, property taxes are secured by a first lien on the property against which the tax is assessed. Fla. Stat. § 197.122....
CopyCited 7 times | Published | District Court, S.D. Florida | 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845
...SALES OF REAL PROPERTY FOR UNPAID TAXES UNDER FLORIDA LAW. The sale of property for unpaid taxes is governed by Chapter 197, Florida Statutes (1991). Assessed but unpaid property taxes on a parcel of property become a first priority lien on such property on January 1 of the year they are levied. Section 197.122(1), Florida Statutes (1991)....
CopyCited 7 times | Published | Supreme Court of Florida | 38 Fla. L. Weekly Supp. 322, 2013 WL 2096257, 2013 Fla. LEXIS 1000
...or a valuable consideration and without notice, unless the same be recorded according to law.” 1 *928 The Legislature has, however, provided separately for the priority of certain liens over the priority established under chapter 695. For example, section
197.122(1), Florida Statutes (2004), provides that “[a]ll taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens.” Similarly, section
170.09, Florida Statutes (2004), pro...
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 18006, 2010 WL 4740313
...on the "the amount paid for the tax deed and all taxes paid upon the land, together with 12-percent interest thereon per year from the date of the issuance of the tax deed." §
197.602, Fla. Stat. (2010). Reversed in part and remanded. NOTES [1] See §
197.122, Fla....
...notice of the operation of tax laws."); see generally 51 Fla. Jur. Taxation § 704 (2010) ("Purchasers or owners of real property are presumed to know the procedure prescribed by law for the taxation of that property and its improvements."). [2] See § 197.122(1), Fla....
CopyCited 5 times | Published | United States Bankruptcy Court, M.D. Florida | 2002 Bankr. LEXIS 722, 2002 WL 1447311
...Defendant argues it was not provided for by Plaintiff's modified chapter 13 plan and its claim passed through bankruptcy. In support its argument, Defendant asserts its claim for the 1994 and 1995 ad valorem taxes is a secured claim pursuant to Fla.Stat.Ann. § 197.122(1) (West 2002) and that the initial and modified Chapter 13 plans provide that secured creditors were to retain their liens....
CopyCited 5 times | Published | United States Bankruptcy Court, N.D. Florida | 1988 Bankr. LEXIS 686, 1988 WL 50060
...Florida Statutes §
192.053. The debtor then defines levy as the "imposition of a tax stated in terms of millages against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes. [emphasis supplied]." Reciting Florida Statute §
197.122: all taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens on any property against which the taxes have been assessed and shall continue in full force from January 1st of...
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2004 Fla. App. LEXIS 2351
..."Section
197.522(1) meets constitutional due process requirements by mandating notice reasonably calculated to apprise landowners of the pending deprivation of their property." Id. In addition, "[t]he failure of anyone to receive notice as provided in section
197.122(1) does not affect the validity of the tax deed as long as the clerk complies with the notice requirements of subsection (1)." Id....
...Furthermore, Hutchinson had received, accepted and responded to numerous tax notices in the past dating back to 1992 in the name of Hutchinson Isle Realty at the West Palm Beach address without protest. II. CRITERIA FOR INVALIDATING A TAX DEED OR TAX SALE Section
197.122, Florida Statutes (2000), specifies the criteria by which a tax deed *532 or tax sale may be invalidated when there is compliance with the notice requirements of section
197.522(1):(a) the property was not subject to taxation; (b) the taxes have been paid before the sale of personal property; or (c) the real property had been redeemed before the execution and delivery of a deed based upon a certificate issued for the nonpayment of taxes. §§
197.122(1)(a), (b), (c), Fla. Stat. (2000). Under Dawson, if the notice requirements of section
197.522(1) are met, a sale of real property for the nonpayment of taxes must be held valid unless one of the criteria for invalidation in section
197.122(1) is not met....
...In the instant case, it is undisputed that the Property was subject to taxes, and that Hutchinson failed to pay the taxes or redeem the tax certificate prior to the sale of the Property and prior to the delivery of the deed to Babcock. Therefore, there is no basis for invalidating the tax deed or tax sale under section 197.122, Florida Statutes (2000)....
...5th DCA 1987), recognized the harsh but constitutional remedies used to collect taxes and while the fairness of the procedure may be questioned, resolution of that issue is one for the Legislature. The Legislature also seems to have eliminated accuracy in tax foreclosure proceedings by taxing authorities when it enacted section 197.122, thereby limiting the grounds for attacking tax foreclosures....
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 1998 WL 51477
...ent to partial dismissal of the Clerk of Court. Thereafter, the trial court entered an amended final judgment in favor of the plaintiffs. Evans argues that the correction of the tax roll was ministerial and was valid ab initio under Florida law. See § 197.122(1), Fla....
CopyCited 5 times | Published | Florida 1st District Court of Appeal | 1995 WL 238763
...ection
194.171, which allows a suit to be filed only within 60 days from the date the assessment roll is certified for collection. In contrast to Stafford, the case before us involves a legitimate reclassification of the property as authorized under section
197.122(1), Florida Statutes....
...certificate, the holder of the certificate shall be entitled to a refund of the amount of the reduction... . *251 Rule 12D-13.006 implements various statutes, including those authorizing corrections of errors of omission or commission "at any time" (section
197.122); corrections of tax certificates (section
197.443); and applications for refund (section
197.182)....
...In his affidavit Smith averred that in his expert opinion, the excessive appraisals of the subject parcels were errors of commission or omission, and not errors of judgment by the property appraiser. This distinction was a crucial issue in that, while errors of the former type may be corrected at any time under section 197.122(1), Florida Statutes, as the department conceded at oral argument, once the property appraiser has certified the tax rolls to the tax collector for collection, no subsequent changes may be made to the tax rolls which result from a change in judgment by the property appraiser....
CopyCited 4 times | Published | Florida 2nd District Court of Appeal | 2013 WL 5288863, 2013 Fla. App. LEXIS 14968
...This matter of statutory interpretation presents a question of law subject to de novo review. GTC, Inc. v. Edgar,
967 So.2d 781, 785 (Fla.2007). Chapter 197 governs the collection of ad valorem taxes and provides that the government shall have a first lien position on all real property for payment of such taxes. See §
197.122(1)....
CopyCited 4 times | Published | Florida 5th District Court of Appeal | 1998 WL 396717
...to reclassify the property, not a contest to the assessment, and the trial court had jurisdiction." Id. at 250. The court distinguished Stafford, explaining that Sohn's claim involved a legitimate reclassification of the property as authorized under section 197.122(1), Florida Statutes.......
CopyCited 4 times | Published | Court of Appeals for the Eleventh Circuit | 16 U.C.C. Rep. Serv. 2d (West) 1150, 1992 U.S. App. LEXIS 2699
...roperty. In re Kelley, 34 U.C.C.Rep. 691,
21 B.R. 495 (W.D.Va. (Bankr.) 1982) (partnership's asset was real estate). 9 The appellants argue that the Florida courts and statutes refer to tax certificates as creating first liens on property. Fla.Stat. §
197.122 and §
197.432(2) (1985)....
...A certificate is struck off to the person who will pay the taxes, interest, costs and charges and will demand the lowest rate of interest on the obligation not exceeding the maximum rate. §
197.432(5). The successful bidder receives a "tax sale certificate" which represents his first lien on the property. §
197.122....
CopyCited 4 times | Published | Supreme Court of Florida | 2006 WL 2505993
...erty to be no more than three percent of the previous year's assessment. He asserted this position even though the initial 2000 assessment of his property was based on an error which excluded the existing structure. Krosschell further contended that section
197.122(1) of the Florida Statutes (2000), which authorized a property appraiser to correct "acts of omission or commission" at any time, was inapplicable in the instant proceeding, and the statute *660 that did apply, section
193.155 of the...
...t errors in the calculation of the base year just value assessment of a property. See Kornfield,
834 So.2d at 957. This Court received oral argument in this case and subsequently ordered supplemental briefing from the parties to specifically address section
197.122 of the Florida Statutes, the statute that Krosschell claimed in his motion for summary judgment to be inapplicable in the present controversy....
...e such as a data entry error which totally eliminates the improvements on real property which are in place and previously in the records. Rather, the correction of mathematical, administrative, or clerical error such as this has been addressed under section 197.122(1) of the Florida Statutes or one of its statutory predecessors....
...sible for them in like manner as provided by law for performing acts in the first place, and when so corrected they shall be construed as valid ab initio and shall in no way affect any process by law for the enforcement of the collection of any tax. § 197.122(1), Fla....
...value of a property as $260,000 rather than the correctly assessed value of $775,000. See Robbins v. First Nat'l Bank of South Miami,
651 So.2d 184, 184-85 (Fla. 3d DCA 1995). The Third District concluded that this error was correctable pursuant to section
197.122(1). See id. at 185. In 1978, the First District concluded that a computer error that omitted a zero in the property owner's tax bill was correctable under a statutory predecessor to section
197.122(1)....
...Thompson,
354 So.2d 948, 949 (Fla. 1st DCA 1978); see also Allen v. Dickinson,
223 So.2d 310, 310 (Fla.1969) (holding that acts of omission or commission of "the purely ministerial or administrative type" are correctable under a statutory predecessor to section
197.122(1)); McNeil Barcelona Assocs., Ltd. v. Daniel,
486 So.2d 628, 629 (Fla. 2d DCA 1986) (multiplication of square footage by improper factor to obtain assessment value was correctable under a statutory predecessor to section
197.122(1))....
...rable to the clerical and mathematical errors that occurred in Robbins, Straughn, and McNeil Barcelona than the underassessments resulting from the errors in evaluation or judgment that occurred in Kornfield and Welton. Accordingly, we conclude that section
197.122(1), not
193.155(8)(a), applies to the error that occurred in the instant case, and pursuant to this statute, this error "may be corrected at any time." §
197.122(1), Fla. Stat. (2005). To the extent Krosschell claims that permitting the correction of Smith's clerical error pursuant to section
197.122(1) violates the "Save Our Homes" cap of the Florida Constitution, the argument is without merit....
...eaded property, and the Save Our Homes cap does not forever "lock in" the erroneous data and resulting assessment, thereby allowing property owners to forever pay artificially reduced taxes as long as they own the property. Instead, we conclude that section 197.122(1) applies to correct this error, thereby allowing the appraiser to correct the erroneous data previously entered and erroneously changed to establish forever a "true just value" upon which the cap can be applied to tax increases in future years....
...would produce such an absurd and unfair result. See Warner v. City of Boca Raton,
887 So.2d 1023, 1033 n. 9 (Fla.2004) (noting that statutory provisions should not be construed in a manner that would lead to an absurd result). Our interpretation of section
197.122(1) comports with the basic purpose of taxation: "That all taxpayers share in proportion to their assessments, the support of their government and the protection and services afforded to their property and to themselves, and that none bears an added or unfair burden by reason of other taxpayers not paying their just share." Korash,
263 So.2d at 582. In conclusion, we hold that section
197.122(1), rather than section
193.155(8)(a), applies to correct the computer data entry error which occurred in the instant case and, pursuant to that subsection, Smith possesses the statutory authority to correct the erroneous data and result on the assessment of Krosschell's property "at any time." §
197.122(1), Fla....
CopyCited 3 times | Published | District Court, M.D. Florida | 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975
...Fla. Stat. §
197.333; (b) taxes become delinquent on April 1 of the following year, see id.; and (c) the lien on the property against which the taxes have been assessed takes effect as of January 1 of the year the taxes were levied, see Fla. Stat. §
197.122(1)....
...021(2), Akerman asserts that all non-ad valorem assessments, including the Meadow Pointe CDD special assessments, are subject to the exact same collection provisions as ad valorem taxes. Then, Akerman argues that the January 1 lien date contained in § 197.122(1) is a collection provision....
...Akerman cites several non-judicial authorities issued after Straley's January, *1288 1993, opinion to support its position. See Fla. Dept. Rev. Opinion 98-005 (1998) ("[n]on-ad valorem assessments are subject to all collection provisions of chapter 197, including the lien date provision which is 197.122"); Op. Att'y Gen. Fla.2000-69 (2000) (noting that the Department of Revenue had advised that the district levying special assessments may not simply forgive unpaid special assessments but must follow provisions of § 197.122 and administrative rules); Op. Att'y Gen. Fla. 94-13 (1994) (future annual non-ad valorem assessments do not attach until January 1 of that future year, and would not, therefore, become a lien until that time); Op. Att'y Gen. Fla. 99-31 (1999) (section 197.122(2) is the exclusive method for enforcing liens created through the sale of tax certificates for unpaid special assessments and taxes); Op. Att'y Gen. Fla. 97-51 (1997) (section 197.122(2) is the exclusive method for enforcing liens created through the sale of tax certificates for unpaid special assessments and taxes)....
...[4] The Court denied Akerman's motion to dismiss (Dkt.# 4) as moot on April 18, 2002. [5] The Court is not persuaded by Trout Creek's anecdotal evidence. [6] Had the Meadow Pointe CDD elected to levy ad valorem taxes under §
190.021(1), it would have followed this same process. [7] Section
197.122(1) states, in part, that: "All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue i...
CopyCited 3 times | Published | District Court, M.D. Florida | 1993 U.S. Dist. LEXIS 6061, 1993 WL 319597
...Under Florida law, the tax collector is required to advertise and sell tax certificates on "all real property with delinquent taxes." Fla.Stat. §
197.402(3). A lien evidenced by a tax certificate is "a first lien, superior to all other liens, on any property against which the taxes have been assessed." Fla.Stat. §
197.122 (1991)....
CopyCited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 15 Fla. L. Weekly Fed. B 259, 2002 Bankr. LEXIS 1046, 2002 WL 31118848
...The threshold question is, of course, this Court's jurisdiction to consider the Trustee's right to seek a valuation of the properties involved. It cannot be gainsaid that the claims under consideration are filed and in fact secured claims de jure inasmuch as pursuant to Fla.Stat. § 197.122, the unpaid property taxes become a statutory lien on the property to secure the amount of unpaid taxes....
CopyCited 2 times | Published | District Court, M.D. Florida | 17 Fla. L. Weekly Fed. B 44, 2003 Bankr. LEXIS 1906, 2003 WL 23214212
...atutes. In response, the Trustee asserts that the statutory interest rate is inappropriate in this case, because the rate is punitive in nature. Instead, the Trustee asserts that interest should be computed on the secured claim at the judgment rate. Section 197.122 of the Florida Statutes provides in part: CHAPTER 197. TAX COLLECTIONS, SALES, AND LIENS 197.122 Lien of taxes; dates; application (1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95. Fla. Stat. § 197.122....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 2017 WL 2350298, 2017 Fla. App. LEXIS 7829
...hool boards, and local governments. All non-exempt properties are subject to taxation, and the Florida Constitution provides that statutes and regulations must “secure a just valuation of all property!)]” Art. VII, § 4, Fla. Const. To that end, section 197.122(1), Florida Statutes (2013), provides for revision of property taxes where mistakes may be made in the assessment or collection of taxes: An act of omission or commission on the part of a property appraiser, tax collector ......
...2006), the supreme court considered the effect of a .data entry error which significantly undervalued homestead property by eliminating improvements on the property. The court held that the property appraiser could correct such an error at any time pursuant to section 197.122(1), Florida Statutes....
...The court noted: [T]he Save Our Homes cap does not forever “lock in” the erroneous data and resulting assessment, thereby allowing property owners to forever pay artificially reduced taxes as long as they own the property. Instead, we conclude that section 197.122(1) applies to correct this error, thereby allowing the appraiser to correct the erroneous data previously entered and erroneously changed to establish forever a “true just value” upon which the cap can be applied to tax increases in future years....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 2006 Fla. App. LEXIS 10261, 2006 WL 1687587
...of new folio numbers. Moreover, apportionment is improper because delinquent taxes on Tracts A and B, as described in the WIC Plat, became liens on the property, and remain attached to the two tracts until the taxes are discharged by payment. See ß
197.122(1), Fla. Stat. (2005); ß
192.053, Fla. Stat. (2005); In re Mulberry Phosphates, Inc.,
283 B.R. 347, 348 (Bankr.M.D.Fla.2002)(holding that "pursuant to Fla. Stat. ß
197.122, the unpaid property taxes become a statutory lien on the property to secure the amount of unpaid taxes"); In re Intelligent Med. Imaging, Inc.,
262 B.R. 142, 143 (Bankr.S.D.Fla.2001)(holding that unpaid "taxes are secured by a statutory lien as provided by Fla. Stat. Ch.
197.122(1) and
192.053")....
...Since over $1.4 million in delinquent taxes are owed on Tracts A and B, tax liens attached to RIMCI's Subtracts, thereby precluding the County from apportioning taxes based solely on RIMCI's ownership of the Subtracts. Finally, RIMCI contends that section 197.122(1), Florida Statutes (2005), authorizes the County to correct any error in its tax assessment at any time. Section 197.122(1) states, "any acts of omission or *6 commission may be corrected at any time by the officer or party responsible for them...." See ß 197.122(1), Fla....
...Rather, the County complied with both section
177.021 and Florida Administrative Code Rule 12D-8.008(1)(a)1, which establish the WIC Plat as the official county map for tax purposes. Furthermore, even assuming that the tax assessments on the tracts were erroneous, section
197.122(1) states, "[n]o act of omission or commission on the part of any property appraiser, [or] tax collector ... shall operate to defeat the payment of taxes." ß
197.122(1), Fla....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2000 WL 1532844
...Even the failure of someone to receive notice as provided in section
197.522(1), does "not affect the validity of the tax deed as long as the clerk complies with the notice requirements of subsection (1)." Dawson,
608 So.2d at 808; see §
197.522(1)(d), Fla. Stat. (1999). Section
197.122(1), Florida Statutes (1999), provides that "[a]ll owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying the...
CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 19 Fla. L. Weekly Fed. B 313, 2006 Bankr. LEXIS 1213, 2006 WL 1555733
...to Show Cause (Doc. No. 122) contending that the Debtors have concealed or disposed of the encumbered assets, preventing the Tax Collector from foreclosing its lien on the assets involved. Furthermore, the Tax Collector contends that Florida Statute § 197.122 (2004) grants the Tax Collector a lien on all property upon which a tax is assessed or levied against personal property of the Debtor, in the event the assets encumbered by the lien cannot be found....
...postpetition. In this particular instance, the property in which the Tax Collector has an enforceable lien is the equipment which was used by the Debtors in operating the Sundae Café. This Court is not oblivious of the provision of Florida Statute § 197.122 which provides that: All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full forc...
...ies cannot be located in the county or to the extent that the sale of the property is insufficient to pay all delinquent taxes, interest, fees, and cost due, shall be liens against all other personal property of the taxpayer in the county Fla. Stat. § 197.122(1) (2005)....
CopyPublished | Supreme Court of Florida
...the line that we must
enforce.
4. The Property Appraiser’s argument that we should decide
this case based on a distinction between clerical errors and errors
in judgment appears to borrow from case law interpreting a
different statute, section
197.122, Florida Statutes (2015). See
Smith v. Krosschell,
937 So. 2d 658, 661 (Fla. 2006) (explaining that
this statute addresses “the correction of mathematical,
administrative, or clerical error[s]” in the assessment roll but not
errors in judgment). Section
197.122 relates to corrections to the
assessment roll, not to the imposition of back taxes. And section
197.122 does not include the phrase “escaped taxation.” The
Property Appraiser does not rely on section
197.122 for the
authority to impose the back-assessment at issue in this case.
- 13 -
The Property Appraiser leans heavily on this Court’s decision
in Korash v....
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
are due annually by April 1. Fla. Stat. §
197.122(1) (2024). 1. Tax Deed Sales
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
required to pay all taxes due from prior years."6 Section
197.122(1), Florida Statutes, recognizes that all taxes
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
...inquent taxpayer, the issuance of a tax warrant by the tax collector, after issuance of the court's order, would have the same force of a writ of garnishment against the transferee. As your questions are interrelated, they will be answered together. Section 197.122 , F.S., provides: All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full fo...
...as "liens against all other personal property of the taxpayer in the county" when the sale of the personal property against which the taxes were assessed is insufficient to pay the delinquent taxes, interest, fees and costs due. The lien created by s. 197.122 , F.S., on other personal property is a general lien. In considering similar language to s. 197.122 , F.S., in a predecessor statute, 3 the court in Walter E....
...ly on the specific personal property assessed for taxes, which lien attached to the property on January 1 of the tax year for the taxes assessed on that date. For "liens attaching to other personal property of the taxpayer in the county" pursuant to s. 197.122 , F.S., however, the court concluded that the lien "attaches as a general lien to the other property of the tax debtor upon the determination of deficiency referred to therein." 5 (e.s.) Moreover, s....
...achment of the tax collector's general lien by service of the supplemental warrant, prevailed over the tax collector's lien. You inquire whether the personal property tax lien attaches to a motor vehicle which has been transferred to another person. Section 197.122 , F.S., expressly provides, "such liens against other personal property shall not apply against such property which has been sold....
...ying the warrant. 8 The receipt of the tax collector "shall be a complete discharge to that extent of the debtor or person holding the property." 9 You inquire about the authority of a county tax collector to seize a motor vehicle in another county. Section 197.122 , F.S., in providing for the lien on other property of the delinquent taxpayer, expressly refers to other property of the taxpayer in the county. Accordingly, it does not appear that the tax collector may proceed under s. 197.122 , F.S., against property of the taxpayer in another county....
...Since motor vehicles are not subject to being assessed for tangible personal property taxes, 10 although they may be seized and sold for the payment of delinquent taxes due on other property belonging to the taxpayer, this section would not appear to be applicable. If, however, the general lien established by s. 197.122 , F.S., had attached to the motor vehicle by service of the supplemental tax warrant, this office has previously stated: In the absence of a statute to the contrary, a tax lien which has become attached to personal property follows it into...
...rovided in s. 4(a)(2), Art. X, State Const., for personal property owned by a natural person to the value of one thousand dollars. 3 See, s. 197.056(1), F.S. 1981, the first two sentences of which were substantially similar as those now contained in s. 197.122 , F.S. Section 197.056, F.S. 1981, was transferred and renumbered as s. 197.0151 by s. 31, Ch. 82-226, Laws of Florida, and was repealed by s. 126, Ch. 342, Laws of Florida. Section 197.122 , F.S., was created by s....
CopyPublished | Florida 3rd District Court of Appeal
...the County’s cross-motion for summary judgment, which found that the County’s
homestead tax lien was inferior to Lansdowne’s mortgage on the subject property.
Because the trial court improperly prioritized Lansdowne’s mortgage over the
County’s tax lien, in contravention of section 197.122(1), Florida Statutes (2015),
we reverse.
Lansdowne’s mortgage on the subject property was executed and recorded
in September 2007....
...“However, the Florida Legislature has
enacted statutes giving priority to ‘certain liens over the priority established under
chapter 695.’” Id. (quoting City of Palm Bay v. Wells Fargo Bank, N.A.,
114 So.
3d 924, 928 (Fla. 2013)). One such example is section
197.122(1), which states
that “[a]ll taxes imposed pursuant to the State Constitution and laws of this state
shall be a first lien, superior to all other liens, on any property against which the
taxes have been assessed . . . .” See City of Palm Bay, 114 So. 3d at 928. Thus,
according to the unambiguous text of section
197.122(1), the County’s homestead
tax lien shall be “superior to all other liens,” including Lansdowne’s mortgage lien.
Lansdowne contends that the general priority scheme in section
197.122(1)
does not apply to the instant tax lien because there is a more specific statute,
section
196.161, Florida Statutes (2015), which addresses the priority of liens that
are imposed to remedy the improper grant of homestead tax exemptions....
...who illegally or improperly received the homestead exemption. . . .
Id. We therefore disagree with Lansdowne’s argument, adopted by the trial court,
that the priority of the County’s tax lien in this case should be governed by section
196.161(3) instead of section
197.122(1)....
CopyPublished | United States Bankruptcy Court, S.D. Florida. | 16 Fla. L. Weekly Fed. B 263, 51 Collier Bankr. Cas. 2d 419, 2003 Bankr. LEXIS 1400
...Typically, the Tax Collector is designated as the tax creditor in Chapter 13 plans, simply because the Tax Collector is generally listed as a creditor when back taxes are owed. If no certificate has been sold, the Tax Collector is undisputedly the secured creditor, Fla. Stat. § 197.122....
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
based upon the assessed value of property." 16 Section
197.122, F.S. (1988 Supp.), provides that "[a]ll taxes
CopyPublished | Florida 3rd District Court of Appeal
...s in real property is
contained in Argent Mortgage”). However, the Florida Legislature has enacted
statutes giving priority to “certain liens over the priority established under chapter
695.” City of Palm Bay,
114 So. 3d at 928 (noting that section
197.122(1) of the
Florida Statutes provides that “[a]ll taxes imposed pursuant to the State
Constitution and laws of this state shall be a first lien, superior to all other liens”).
In the instant case, prior to recording its cod...
CopyPublished | Florida 3rd District Court of Appeal
...erty information
reports. The clerk of the circuit court has no duty to seek further
information as to the validity of such addresses, because
property owners are presumed to know that taxes are due and
payable annually under s.
197.122.
§
197.522(3) Fla....
...The trial court found that Rainess failed to update his address or include a
secondary address. However, “a taxpayer's failure to keep his address
updated with the taxing authorities did not serve to forfeit constitutionally
sufficient notice.” Id. at 561.
4
Section
197.122, Florida Statutes (2018), provides a limited list of instances
in which a tax deed sale can be declared to be invalid. This list does not
include defective notice. Nevertheless, as the Florida Supreme Court found
in Dawson v. Saada,
608 So. 2d 806 (Fla. 1992):
[W]e find that section[ ] [
197.122] specif[ies] the bases by which
either a tax deed or tax sale may be invalidated, provided that
there has been compliance with the notice requirements of
section
197.522(1)....
CopyPublished | Florida 3rd District Court of Appeal
...her the trial
court’s findings were contrary to the evidence (both testimony and documents)
presented at trial; and (2) whether the trial court’s “erroneous legal conclusion
resulted from its application of the wrong legal standard” under section
197.122,
Florida Statutes (2010), and section
197.472, Florida Statutes (2010)....
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
...pursuant to section
196.28 , Florida Statutes. Unless expressly exempt from taxation, all real and personal property in Florida is subject to taxation. 1 Real and personal property are to be assessed according to their just value as of January 1. 2 Section
197.122 (1), Florida Statutes, provides in part that: All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed a...
CopyPublished | Florida 2nd District Court of Appeal
...In the case before it, a data entry error had eliminated the homestead dwelling entirely from the property records. Id. at 659 . The court concluded that a data entry error that "totally eliminates the improvements on real property" is subject to correction under section 197.122(1), Florida Statutes....
...Kornfield had found the error in that case correctable under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion opts not to resolve whether the amended version of section
193.155 applies and limits its discussion to the correction of errors under
197.122(1)....
CopyPublished | Florida 2nd District Court of Appeal
...In the case before it, a data entry error had eliminated the homestead dwelling entirely from the property records. Id. at 659 . The court concluded that a data entry error that "totally eliminates the improvements on real property" is subject to correction under section 197.122(1), Florida Statutes....
...Kornfield had found the error in that case correctable under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion opts not to resolve whether the amended version of section
193.155 applies and limits its discussion to the correction of errors under
197.122(1)....
CopyPublished | Florida 2nd District Court of Appeal
...In the case before it, a data entry
error had eliminated the homestead dwelling entirely from the property records. Id. at
659. The court concluded that a data entry error that "totally eliminates the
improvements on real property" is subject to correction under section 197.122(1),
-8-
While the error here may be correctable in the records of the Property
Appraiser, it did not result in any portion of Ms....
...Kornfield had found the error in that case correctable
under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion
opts not to resolve whether the amended version of section
193.155 applies and limits
its discussion to the correction of errors under
197.122(1)....
CopyPublished | United States Bankruptcy Court, S.D. Florida. | 6 Fla. L. Weekly Fed. B 167, 1992 Bankr. LEXIS 906, 1992 WL 474756
...Specifically, the debtor listed 3 creditors as holding unsecured priority claims, all of which are held by governmental entities. The largest holder of an alleged unsecured claim is the Dade County Tax Assessor holding a claim for $274,478.00. Pursuant to F.S. 197.122(1), “all taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, or any property against which the taxes have been assessed....” Therefore, the alleged largest holder of an unsecured debt is actually a secured creditor. pursuant to F.S. § 197.122(1)....
CopyAgo (Fla. Att'y Gen. 1999).
Published | Florida Attorney General Reports
...The county, however, was interested in filing an equitable proceeding after a default in the payment of taxes to establish and foreclose its lien. In Florida, a lien for an assessment is purely statutory and cannot be enforced in the absence of legislative authority. 3 Section
197.122 (2), Florida Statutes, states that "[a] lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in [chapter 197]" 4 while section
197.432 (2), Florida Statutes, provides...
CopyPublished | Florida 4th District Court of Appeal
...Marc James Ayers of Bradley Arant Boult Cummings, LLP,
Birmingham, Alabama, and Tara M. Petzoldt of Bradley Arant Boult
Cummings, LLP, Tampa, for appellee.
LEVINE, C.J.
In this case, we are asked to consider a question of statutory
interpretation regarding section 197.122(1), Florida Statutes (2018), and
priority of liens....
...The Martin County Property Appraiser and the Martin
County Tax Collector (“appellants”) claim that a tax lien has priority over
appellee Green Tree Servicing’s prior recorded mortgage. We find that,
under the clear and unambiguous plain language of section 197.122(1),
Green Tree’s prior recorded mortgage was superior to the tax lien because
the taxes were not assessed against the subject property as required under
section 197.122(1)....
...From this judgment, appellants appeal.
“The construction of a statute is an issue of law subject to de novo
review.” Aramark Unif. & Career Apparel, Inc. v. Easton,
894 So. 2d 20, 23
(Fla. 2004).
The trial court entered a judgment for Green Tree, stating that:
According to the unambiguous text of section
197.122(1),
Florida Statutes (2018), a tax lien is a first lien only on the
“property against which the taxes have been assessed ....
...March 25, 2004, approximately seven years prior to appellants’ tax lien,
which was recorded on May 16, 2011. Thus, Green Tree’s mortgage has
priority unless a specific statutory exception applies.
Appellants argue that the exception to the standard priority of liens in
section 197.122(1) would apply. Section 197.122(1) states that
[a]ll taxes imposed pursuant to the State Constitution and
laws of this state shall be a first lien, superior to all other liens,
on any property against which the taxes have been assessed .
...
(emphasis added)....
...e priority to tax liens
only with regard to “property against which the taxes have been assessed.”
Here, the subject taxes were assessed against the Martin County property,
not the St. Lucie County property. Therefore, the exception set forth in
section 197.122(1) does not apply....
CopyPublished | Florida 5th District Court of Appeal | 2008 Fla. App. LEXIS 10913, 2008 WL 2774441
...Moreover, "[a]ll owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed." § 197.122(1), Fla....
CopyPublished | Florida 3rd District Court of Appeal
...3d DCA
1996).
8
We also find that the trial court applied the correct law to the facts in
vacating and setting aside the tax deed issued to Ashear. Both parties agree that
the applicable statutes at issue are section
197.472(1), Florida Statutes (2010), and
section
197.122(1), Florida Statutes (2010)....
...(1) Any person may redeem a tax certificate or purchase
a county-held certificate at any time after the certificate is
issued and before a tax deed is issued or the property is
placed on the list of lands available for sale.
Section 197.122(1)5 states in relevant part:
(1) ....
...person may redeem a tax certificate at any time after the certificate is issued and
before a tax deed is issued unless full payment for a tax deed is made to the clerk
of the court, including documentary stamps and recording fees.” §
197.472(1), Fla.
Stat. (2017).
5 Section
197.122(1) was amended effective July 1, 2011, to provide:
(1) ....
...(c) The real property was redeemed before receipt by the
clerk of the court of full payment for a deed based upon a
certificate issued for nonpayment of taxes, including all
recording fees and documentary stamps.
§ 197.122(1), Fla....
...en redeemed before the
execution and delivery of a deed based upon a certificate
issued for nonpayment of taxes.
Ashear argues that the trial court did not apply the correct legal standard
under sections
197.472 and
197.122 because the final judgment refers to the
execution and recording of the tax deed rather than to its issuance....
...to the
issuance of the deed, inclusive.
(emphasis added).
10
terms.”). Second, the final judgment does not erroneously rely on the recording of
the tax deed as a legally significant event. Section 197.122 mandates that no sale
of real property for the failure to pay taxes shall be held invalid unless redemption
occurred before delivery of a tax deed....
...See Wise v. Wise,
184 So. 91, 96 (Fla. 1938);
Lance,
167 So. at 369; Kerr v. Fernandez,
792 So. 2d 685, 687 (Fla. 3d DCA
2001). For these reasons, we conclude that the trial court applied the correct legal
standard set forth in sections
197.472 and
197.122 when it determined that Sklarey
was ready, willing, and able to exercise his right of redemption “before the
execution and recording of the tax deed.” (emphasis in original)
Finally, Ashear argues that the trial court’s order contravenes section
197.602, Florida Statutes (2010)....
CopyPublished | Florida 3rd District Court of Appeal
...Under Florida’s tax laws, all owners of real
property “are held to know that taxes are due and payable annually and are
responsible for ascertaining the amount of current and delinquent taxes and
paying them before April 1 of the year following the year in which taxes are
assessed.” § 197.122(1), Fla....
...The
clerk of the circuit court has no duty to seek further
8
information as to the validity of such addresses,
because property owners are presumed to know that
taxes are due and payable annually under s.
197.122.
§
197.522(3), Fla....
CopyPublished | Court of Appeals for the Eleventh Circuit | 1992 WL 22967
...operty. In re Kelley, 34 U.C.C.Rep. 691,
21 B.R. 495 (W.D.Va. (Bankr.) 1982) (partnership’s asset was real estate). The appellants argue that the Florida courts and statutes refer to tax certificates as creating first liens on property. Fla. Stat. §
197.122 and §
197.432(2) (1985)....
...A certificate is struck off to the person who will pay the taxes, interest, costs and charges and will demand the lowest rate of interest on the obligation not exceeding the maximum rate. §
197.432(5). The successful bidder receives a “tax sale certificate” which represents his first lien on the property. §
197.122....
CopyPublished | District Court, S.D. Florida | 1995 U.S. Dist. LEXIS 2391
...tively, the “County”) declined to accept the Trustee’s request for such a re-characterization of the Artwork and declined to withdraw their tax assessment. A post-petition statutory lien was imposed upon the Artwork pursuant to Florida Statute § 197.122, effective January 1, 1992....
CopyPublished | District Court of Appeal of Florida | 1998 Fla. App. LEXIS 1202, 1998 WL 56417
...However, considering economic and physical uses, the predominant use was not for a charitable or exempt purpose. (5) The only party able to raise a claim of equitable estoppel would be the mortgage lender and not the Foundation since the Foundation was not harmed (loans were made and Chapmans received benefit). (6) Section 197.122, precludes any act on the part of a property appraiser from preventing payment of taxes and thus, regardless of any prior statement by Havill, he was required to act only on current applications and to consider the actual situation as of January 1st of each tax year....
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
...ocedures to be followed if the district were to waive or forgive such assessments, interest and penalties. The Department of Revenue advised the district that it may not simply forgive the unpaid special assessments but must follow the provisions of section 197.122 , Florida Statutes, and administrative rules. Because the waiver of special assessments by the Pal-Mar Water Control District does not involve any of the situations outlined in section 197.122 , Florida Statutes, you have asked whether the district has the authority to forego collection of these funds....
...of special assessments of water control districts are accomplished using the legal considerations applicable to county taxes. Chapter 197 , Florida Statutes, recognizes a number of situations in which corrective action may be taken regarding taxes. Section 197.122 (1), Florida Statutes, states: "No act of omission or commission on the part of any property appraiser, tax collector, board of county commissioners, clerk of the circuit court, or county comptroller, or their deputies or assistants,...
...3 Section
298.305 (1), Fla. Stat. 4 And see , s.
298.329 , Fla. Stat., authorizing the board of supervisors to develop a new or amended water control plan if the works set out in the district plan are found to be insufficient. 5 Section
298.341 , Fla. Stat. 6 Section
197.122 (3), Fla....
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1990 Bankr. LEXIS 2709, 1990 WL 251951
...The Tax Collector filed a secured claim against the estate for ad valorem tangible personal property taxes (taxes). The claim arose out of taxes assessed against restaurant equipment belonging to the Debtor on January 1, 1989 pursuant to Fla.Stat. § 197.122....
...ions. Without getting to the issue of what acts of perfection are excepted from the automatic stay, the Court finds the tax lien against the Debtor was perfected pre-petition and prior to the Tax Collector seeking tax warrants by virtue of Fla.Stat. § 197.122....
...According to the statute, the county's tax lien was perfected without the obtaining of the warrants. Other courts have interpreted similar state statutes in the same manner. See, Equibank, N.A. v. Wheeling-Pittsburgh Steel Corp.,
884 F.2d 80 (3rd Cir.1989). Pursuant to Fla.Stat. §
197.122 and §
197.333, the taxes were assessed on Debtor's restaurant equipment on January 1, 1989 (pre-petition)....
CopyPublished | Florida 1st District Court of Appeal
...evy of any tax. But
2
After the tax roll is certified, mistakes in the property appraiser’s
judgment, including mistakes in granting and denying exemptions, cannot be
corrected unless they are errors of omission or commission. See § 197.122(1), Fla.
Stat....
CopyAgo (Fla. Att'y Gen. 2011).
Published | Florida Attorney General Reports
...The following discussion is presented in the progression from application and purchase of a tax certificate to application for a tax deed and the subsequent sale and distribution of the proceeds in order to address the three interrelated questions. Section 197.122 , Florida Statutes, states that "[a]ll taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall co...
