Florida/Georgia Personal Injury & Workers Compensation

...97.522(1). Without the notice mandated by section 197.522(1), the fundamental requirement of due process has not been satisfied and the tax deed or sale is not valid. Dawson next argues that federal and state due process requirements are *810 met by section 197.332, Florida Statutes (1987), [4] which imposes an affirmative duty on all property owners to know of and to pay their current and delinquent taxes....

...ledge of delinquency in the payment of taxes is not equivalent to notice that a tax sale is pending." Mennonite Bd. of Missions v. Adams, 462 U.S. 791, 800, 103 S.Ct. 2706, 2712, 77 L.Ed.2d 180 (1983). The duty imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional obligation to inform interested parties of the pendency of a tax sale....

...to taxation; (2) The taxes had been paid before the sale of personal property; or (3) The tax certificate on the real property had been redeemed before the execution and delivery of a deed based upon a certificate issued for nonpayment of taxes. [4] Section 197.332, Florida Statutes (1987), provides: The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes by sale of tax certificates on real property......

...due process requirements of United States Supreme Court precedent too narrowly. In addition to distinguishing Mullane and its progeny, the Second District based its decision in Alwani on three grounds: (1) titleholders have a legal obligation under section 197.332, Florida Statutes (1987), to pay ad valorem taxes before they become delinquent and are aware that there are consequences for their failure to do so; (2) lack of notice is not one of the grounds for challenging the validity of a tax d...

...Through our opinions in Dawson and Delta Property Management, both of which were issued after Alwani was decided, we have rejected each of the three grounds for the Second District's decision in Alwani. In Dawson, we explicitly rejected the assertion that the duty imposed by section 197.332 upon owners of real property in Florida relieves the state of its obligation to inform interested parties of a tax deed sale....

...Because we conclude that the trial court was not barred from considering Delta’s argument based on Jones and Vo- *771 silla, we must consider whether the trial court correctly concluded on that basis that Delta was entitled to relief from the tax sale. At the time of the tax sale in this case, section 197.332(1), Florida Statutes (1999), authorized county tax collectors to sell tax certificates on real property to collect delinquent taxes....

...*910 Florida Farm Bureau Casualty Insurance Co., No. 70,308 (Fla. Mar. 9, 1989) [14 F.L.W. 92]. The record does not specifically deal with the subject of their citizenship. Even assuming arguendo that they do have such standing, they would not prevail on that issue. Murphy. Furthermore, section 197.332 clearly sets forth the duty of landowners in this regard in its provision that "All 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 o...

...Under our statutory tax-collection scheme, all property owners are held to know taxes are due and payable annually and are charged with the duty to ascertain the amount of their taxes and pay them by April 1 of the year following assessment. See section 197.0151(1), Florida Statutes (1985), and section 197.332, Florida Statutes (1987)....

...Dawson v. Saada, 608 So.2d 806, 810 (Fla.1993). The trial court was right to question Alwani in light of Dawson and Delta Property Management. Dawson flatly rejected two of the analytical underpinnings of Alwani. First, the Alwani opinion relies on section 197.332, Florida Statutes (1987), which stated 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 or delinquent taxes and paying tax...

...ledge of delinquency in the payment of taxes is not equivalent to notice that a tax sale is pending." Mennonite Bd. of Missions v. Adams, 462 U.S. 791, 800, 103 S.Ct. 2706, 2712, 77 L.Ed.2d 180 (1983). The duty imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional obligation to inform interested parties of the pendency of a tax sale. See id. at 799, 103 S.Ct. at 2711-12. *512 Dawson, 608 So.2d at 809-10. The above quoted provision in section 197.332, Florida Statutes (1987) was deleted by Chapter 91-295, Laws of Florida....

...for his lien, to the extent of his allowed claim, plus interest at the statutory rate of 18 per cent per annum. Additionally, the Tax Collector asserts that he is entitled to recover his reasonable attorney's fees and court costs in accordance with Section 197.332 of the Florida Statutes....

..., in addition to the principal amount of the claim and statutory interest. In response, the Trustee asserts that such fees and costs are not recoverable in this case, since the parties never entered into an agreement providing for such an allowance. Section 197.332 of the Florida Statutes provides: 197.332....

...rtificates on real property and by seizure and sale of personal property. The tax collector shall be allowed to collect reasonable attorney's fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs. Fla. Stat. § 197.332(Emphasis supplied). Despite the allowance of attorney's fees and costs in § 197.332, however, the Court concludes that the Tax Collector is not entitled to an award of such fees and costs in this bankruptcy case....

...turn, a reduction of the Debtor's tax liability. In due course, the Pinellas County Tax Collector filed a Motion to Dismiss the Debtor's Motion to Determine Tax Liability. In his Motion, the Tax Collector contended that, pursuant to Florida Statute § 197.332, the Tax Collector is mandated to bill and collect the amount of taxes levied by the county based on the certified tax roll....

paid to the owner of the tax certificate. Section 197.332, F.S., prescribes the duties of tax collectors

...Sincerely, Charlie Crist Attorney General CC/tjw 1 Section 197.333 , Fla. Stat. 2 Id. The statute further provides that taxes may be delinquent immediately after sixty days have expired following the mailing of the original tax notice, should such a date fall after April 1. 3 Section 197.332 , Fla....

...st in the land only as intangible personal property. Turning now to Appellees’ constitutional challenge to section 196.199, we reject their argument upon finding that they lack standing to raise the constitutionality of this statute. See § 197.332(1), Fla....

...We do not read these provisions as exempting the clerk from complying with the personal service requirement where, as here, the owners reside in the county. The appellees note that the appellants are held to know that their taxes are delinquent. 1 See § 197.332, Florida Statutes (1989)....