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Florida Statute 197.432 - Full Text and Legal Analysis
Florida Statute 197.432 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
197.432 Sale of tax certificates for unpaid taxes.—
(1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. The tax collector shall continue the sale from day to day until each certificate is sold to pay the taxes, interest, costs, and charges on the parcel described in the certificate. The tax collector shall offer all certificates on the property as they are listed on the tax roll. The tax collector may conduct the sale of tax certificates for unpaid taxes pursuant to this section by electronic means, which may allow for proxy bidding. Such electronic means must comply with the procedures provided in this chapter. A tax collector who chooses to conduct such electronic sales may receive electronic deposits and payments related to the tax certificate sale.
(2) A lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter.
(3) If the taxes on a real property and all interest, costs, and charges are paid before a tax certificate is awarded to a buyer or struck to the county, the tax collector may not issue the tax certificate. After a tax certificate is awarded to a buyer or struck to the county, the delinquent taxes, interest, costs, and charges are paid by the redemption of the tax certificate.
(4) A tax certificate representing less than $250 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction or by electronic sale as provided in subsection (1) but must be issued by the tax collector to the county at the maximum rate of interest allowed. Section 197.4725 or s. 197.502(3) may not be invoked if the homestead exemption is granted to the person who received the homestead exemption for the year in which the tax certificate was issued unless any such tax certificates and accrued interest represent an amount of $250 or more.
(5) A tax certificate that has not been sold on property for which a tax deed application is pending shall be struck to the county.
(6) Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter. The tax collector shall accept bids in even increments and in fractional interest rate bids of one-quarter of 1 percent only. If multiple bidders offer the same lowest rate of interest, the tax collector shall determine the method of selecting the bidder to whom the certificate will be awarded. Acceptable methods include the bid received first or use of a random-number generator. If a certificate is not purchased, the certificate shall be struck to the county at the maximum rate of interest allowed by this chapter.
(7) The tax collector may require payment of a reasonable deposit from any person who wishes to bid for a tax certificate. A person who fails or refuses to pay any bid made by, or on behalf of, such person is not entitled to bid or have any other bid accepted or enforced except as authorized by the tax collector. The tax collector shall provide written or electronic notice when certificates are ready for issuance. Payment must be made within 48 hours after the transmission of the electronic notice by the tax collector or mailing of such notice or, at the tax collector’s discretion, all or a portion of the deposit placed by the bidder may be forfeited. Payment must be made before the issuance of the certificate by the tax collector. If the tax collector determines that payment has been requested in error, the tax collector shall issue a refund within 15 business days after such payment.
(8) Upon the cancellation of a bid:
(a) If the sale has not been adjourned, the tax collector shall reoffer the certificate for sale.
(b) If the sale has been adjourned, the tax collector shall reoffer the certificate at a subsequent sale. Before the subsequent sale, the parcels must be readvertised pursuant to s. 197.402(3).
(9) The tax collector shall maintain records of all the certificates sold for taxes, showing the date of the sale, the number of each certificate, the name of the owner as returned, a description of the property within the certificate, the name of the purchaser, the interest rate bid, and the amount for which sale was made. Such records may be maintained electronically and shall be cited as the “list of tax certificates sold.”
(10) A certificate may not be sold on, and a lien is not created in, property owned by any governmental unit which has become subject to taxation due to lease of the property to a nongovernmental lessee. The delinquent taxes shall be enforced and collected in the manner provided in s. 196.199(8). However, the ad valorem real property taxes levied on a leasehold that is taxed as real property under s. 196.199(2)(b), and for which no rental payments are due under the agreement that created the leasehold or for which payments required under the original leasehold agreement have been waived or prohibited by law before January 1, 1993, must be paid by the lessee. If the taxes are unpaid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under this chapter.
(11) Any tax certificates that are void due to an error of the property appraiser, the tax collector, or the taxing or levying authority and are subsequently canceled, or are corrected or amended pursuant to this chapter or chapter 196, earn interest at the rate of 8 percent per year, simple interest, or the rate of interest bid at the tax certificate sale, whichever is less, calculated monthly from the date the certificate was purchased until the date the tax collector issues the refund. Refunds made on tax certificates that are corrected or void shall be processed pursuant to the procedure set forth in s. 197.182, except that the 4-year time period provided for in s. 197.182(1)(e) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized herein.
(12) The tax collector is entitled to a commission of 5 percent on the amount of the delinquent taxes and interest when a tax certificate is sold. The commission must be included in the face value of the certificate. However, the tax collector is not entitled to a commission for a certificate that is struck to the county until the certificate is redeemed or purchased. If a tax deed is issued to the county, the tax collector may not receive his or her commission until the property is sold and conveyed by the county.
(13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate.
(14) Any holder of a tax certificate who, prior to the date 2 years after April 1 of the year of issuance of the tax certificate, initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate encouraging or demanding payment may be barred by the tax collector from bidding at a tax certificate sale. Unfair or deceptive contact by the holder of a tax certificate to a property owner to obtain payment is an unfair and deceptive trade practice, as referenced in s. 501.204(1), regardless of whether the tax certificate is redeemed. Such unfair or deceptive contact is actionable under ss. 501.2075-501.211. If the property owner later redeems the certificate in reliance on the deceptive or unfair practice, the unfair or deceptive contact is actionable under applicable laws prohibiting fraud.
History.—s. 174, ch. 85-342; s. 9, ch. 90-343; s. 4, ch. 91-295; s. 1, ch. 93-108; s. 1018, ch. 95-147; s. 10, ch. 98-139; s. 3, ch. 98-167; s. 1, ch. 99-141; s. 1, ch. 2003-22; s. 39, ch. 2011-151; s. 4, ch. 2014-211.

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Amendments to 197.432


Annotations, Discussions, Cases:

Cases Citing Statute 197.432

Total Results: 32  |  Sort by: Relevance  |  Newest First

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Cason v. Florida Dept. of Mgmt. Servs., 944 So. 2d 306 (Fla. 2006).

Cited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749

...Instead, these taxes "constitute a debt due and shall be recoverable by legal action or by the issuance of tax executions that shall become liens upon any other property in any county of this state of the taxpayer who owes said tax." Id. Similarly, section 197.432(9), Florida Statutes (2006), prohibits either the issuance of a tax certificate or the creation of a lien on property owned by a governmental unit that has become subject to taxation due to the lease of the property to a nongovernmental lessee....
...[10] Rather, we simply determine *317 that sections 194.171(2) and 194.171(6) do not deprive the trial court of the jurisdiction necessary to decide the issue. We approve the First District's decision in this case. It is so ordered. LEWIS, C.J., and WELLS, ANSTEAD, QUINCE, CANTERO, and BELL, JJ., concur. NOTES [1] Section 197.432(1), Florida Statutes (2006), authorizes the sale of tax certificates on property for which ad valorem taxes have not been paid....
...4. [7] See § 197.333, Fla. Stat. (2006) ("Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later."). [8] See § 197.432, Fla....
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In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Fla. 1991).

Cited 9 times | Published | United States Bankruptcy Court, S.D. Florida. | 1991 Bankr. LEXIS 1958

...If property taxes are delinquent 60 days, the county may sell tax certificates in an advertised tax sale to the bidder who bids the amount of the delinquent taxes plus accrued interest, charges, and costs, and who demands the lowest interest rate on the certificate after the sale. Fla.Stat. §§ 197.402(3), 197.432(5). If no bidder exists, the certificate is issued to the county at the maximum statutory 18 percent interest rate. Id. § 197.432(5)....
...r purposes of Section 1129(b)(2)(A)(i)(II) of the Code. 2. Rates Bid by Third-Party Certificate-Holders pursuant to Florida Statute. For several reasons, the interest rate bid by third-party certificate-holders pursuant to Fla.Stat. §§ 197.402(3), 197.432(5) is likewise not determinative of the market rate for Section 1129(b)(2)(A)(i)(II) purposes....
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Vosilla v. Rosado, 944 So. 2d 289 (Fla. 2006).

Cited 8 times | Published | Supreme Court of Florida | 2006 WL 3229420

...CONCLUSION For the reasons stated above, we approve the Fifth District's en banc decision in Rosado and disapprove the Second District's decision in Alwani. It is so ordered. LEWIS, C.J., and WELLS, ANSTEAD, QUINCE, CANTERO, and BELL, JJ., concur. NOTES [1] Section 197.432(1), Florida Statutes (2000), which authorizes the issuance of tax certificates on property for which ad valorem taxes have not been paid, provides: On the day and approximately at the time designated in the notice of the sale, the tax...
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Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004).

Cited 8 times | Published | Supreme Court of Florida | 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828

...end an additional tax notice informing the taxpayer that if the taxes are not paid, a tax certificate will be sold for the taxes. The taxpayer is also informed that the property may be sold at a future date. See § 197.343(1), Fla. Stat. (1999). [2] Section 197.432(1), Florida Statutes (1999), provides: On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on those lands on which taxes have not been paid, and...
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Cambridge Capital Corp. v. Halcon Enter., Inc., 842 F. Supp. 499 (S.D. Fla. 1993).

Cited 7 times | Published | District Court, S.D. Florida | 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845

...Section 197.122(1), Florida Statutes (1991). The Clerk then issues a Tax Sale Certificate for all parcels on which taxes are unpaid as of June 1 of the following year, which certificates are auctioned to the highest bidder, who pays the taxes on the property. Section 197.432....
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Hall v. Quigley (In Re Hall), 131 B.R. 213 (Bankr. N.D. Fla. 1991).

Cited 6 times | Published | United States Bankruptcy Court, N.D. Florida | 25 Collier Bankr. Cas. 2d 720, 1991 Bankr. LEXIS 1269, 1991 WL 170965

...The only significant asset of the corporation at the time of dissolution was a 16 acre tract of land. Prior to the dissolution, the corporation failed to pay its ad valorem taxes on the 16 acres of land and a tax certificate was sold to Barbara Ruben pursuant to § 197.432, Fla.Stat....
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Turnberry Investments, Inc. v. Streatfield, 48 So. 3d 180 (Fla. 3d DCA 2010).

Cited 5 times | Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 18006, 2010 WL 4740313

...(2010) ("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 . . . until discharged by payment or until barred under chapter 95."). [3] § 197.432(1), Fla....
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Pandya v. Israel, 761 So. 2d 454 (Fla. 4th DCA 2000).

Cited 4 times | Published | Florida 4th District Court of Appeal | 2000 WL 726486

...On twenty-seven timeshare units, the tax collector advertised the sale of tax certificates. No one bid on the tax certificates, probably because the taxes due greatly exceeded the value of the timeshare units. Because there were no bidders, twenty-seven tax certificates were issued to Palm Beach County. See § 197.432(1), Fla....
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Sec. & Exch. Comm'n v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Kenneth J. Davis, Linda J. Davis, Leroy H. Moeller, as Pers. Rep. of the Estates of Adolph Hagstrom, Squire J. Kingston, Elizabeth Woods, Caroline Estelle, Lynnis H. McClain Ted Masco, Anita K. Hailey, Earl Setterblade, Francis Setterblade, Lloyd Schutzman, Shirley Schutzman, Albert C. Heil, Melvin Burkhardt, Rosa Ella Burkhardt, Howard Dore, Ruth Dore, Gerald J. Braun, Christie Braun, Monica Brooke Braun, C. Albert Ducharme Trust & Catherine F. Ducharme Trust, Seaton F. McDaniel Josephine McDaniel Trudy & Sidney Kleiner, Claimants-Appellants. Sec. & Exch. Comm'n v. Charles Phillip Elliott, Charles O. Farrar, Receiver-Appellee, Melvin Burkhardt & Rosa Ella Burkhardt, Movants-Appellants, 953 F.2d 1556 (11th Cir. 1992).

Cited 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

...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)....
...This appears to distinguish a tax certificate holder from a mortgagee, who can foreclose on the land in court. 10 The manner of obtaining and enforcing tax certificates is set out in the statutes. The tax collector sells at auction tax certificates on lands for which the taxes have not been paid. § 197.432. 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)....
...all fees, and the clerk administers the sale of the property at auction. § 197.502(4) and (5). If no higher bid is made than the value necessary to redeem the tax certificate, then the certificate holder gets a tax deed to the property. § 197.542. Section 197.432(2) provides, "A lien created through the sale of a tax certificate may not be enforced in any manner except as provided in this chapter." 12 This was not always so....
...418, 420 (1937) (the Act of 1935 did not deprive court of chancery of jurisdiction to adjudicate tax liens). 14 However, the Florida legislature, in the present statute, seems to mandate that the statute provides the only procedure by which a certificate holder can recover on the certificate. § 197.432(2)....
...16 If the tax collector fails to perform--either by failing to pay the holder when the certificate is redeemed or by refusing to bring a suit to obtain a tax deed--it appears that the certificate holder cannot proceed directly against the landowner. § 197.432(2)....
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In Re Droumtsekas, 269 B.R. 463 (Bankr. M.D. Fla. 2000).

Cited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 2000 Bankr. LEXIS 1894, 2000 WL 33599623

...is a joint debt of both the Debtor and her spouse. The Supreme Court of Florida has explained the statutory scheme concerning tax certificates as follows: The current collection scheme is codified in chapter 197, Florida Statutes (1991). Pursuant to section 197.432, delinquent real property taxes are collected by the sale of tax certificates....
...At such sale, a "tax certificate" is issued to the person who pays the face amount of the certificate, which includes the delinquent taxes, interest, costs, and charges, and bids the lowest interest rate not in excess of eighteen percent a year. §§ 197.172, .432(5). . . . [A] tax certificate issued under section 197.432 is subject to redemption and therefore is merely a lien on the property....
...Palm Beach Commerce Center Associated, Ltd., 614 So.2d 1097, 1099 (Fla. 1993). Section 197.102(3) of the Florida Statutes clearly defines a tax certificate as a first lien on the real property. Securities and Exchange Commission v. Elliott, 620 So.2d 159, 160 (Fla.1993). Section 197.432(2) provides that a lien created through the sale of a tax certificate "may not be enforced in any manner except as prescribed in this chapter." In this case, therefore, the holder of each tax certificate holds a lien on property co-owned by the Debtor and her spouse....
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Olde Florida Investments, Ltd. v. Port of the Islands Cmty. Improvement Dist. (In Re Olde Florida Investments, Ltd.), 293 B.R. 531 (Bankr. M.D. Fla. 2003).

Cited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 16 Fla. L. Weekly Fed. B 137, 50 Collier Bankr. Cas. 2d 1274, 2003 Bankr. LEXIS 526, 2003 WL 21289984

...Lastly, the Tax Collector contends on behalf of the Tax Certificate Holders that while there is a four-year statute of limitations for correction or voiding tax certificates and for making a refund claim, pursuant to Fla. Stat. § 197.182(1)(c), exceptions contained in Fla. Stat. § 197.432(10) and § 197.44(4) apply to the correction or cancellation of certificates as authorized by those statutes....
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Saggese v. Dept. of Revenue, 770 So. 2d 1244 (Fla. 4th DCA 2000).

Cited 1 times | Published | Florida 4th District Court of Appeal | 2000 WL 1532844

...operty 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." Section 197.432(1), authorizes the tax collector to "commence the sale of tax certificates on those lands on which taxes have not been paid." Section 197.522(1)(a), states that while the clerk of the circuit court "shall notify" a property owner of a...
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Robert R. Turner v. Sharon W. Jordan (11th Cir. 2024).

Published | Court of Appeals for the Eleventh Circuit

Argued: Apr 19, 2024

mence the sale of tax certificates.” Id. § 197.432(1). And “[e]ach certificate shall be awarded
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Ago (Fla. Att'y Gen. 2007).

Published | Florida Attorney General Reports

time title was transferred to the county.3 Section 197.432, Florida Statutes, sets forth the procedure
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In Re Lago, 301 B.R. 365 (Bankr. S.D. Fla. 2003).

Published | United States Bankruptcy Court, S.D. Florida. | 16 Fla. L. Weekly Fed. B 263, 51 Collier Bankr. Cas. 2d 419, 2003 Bankr. LEXIS 1400

...Section 197.102(3), Florida Statutes, defines a tax certificate as a document "representing unpaid delinquent real property taxes. . . ." When a tax certificate holder buys a tax certificate, he purchases a secured claim and acquires a lien. Fla. Stat. § 197.432(2) (sale of tax certificate results in creation of new lien)....
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Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

rate of interest allowed by Ch. 197, F.S. 5 Section 197.432(5), F.S., also restricting the tax collector
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Grove Key Marina v. Casamayor v. City of Miami, 166 So. 3d 879 (Fla. 3d DCA 2015).

Published | Florida 3rd District Court of Appeal | 2015 Fla. App. LEXIS 7977

...e Lessees assume liability for the ad valorem taxes on the property. 9 Having determined that the City owes the ad valorem taxes on the property, we now address the County’s argument that sections 197.432(10) and 196.199(8) of the Florida Statutes authorize it to seek remedial action against the Lessees irrespective of which party owes the unpaid taxes....
...was a pass-through provision in the lease making them liable for the City’s portion of the taxes, it cannot extort the Lessees into paying property taxes they clearly do not owe by threatening to revoke the Lessees’ business licenses and charters. Section 197.432 provides the procedure for the issuance and sale of tax certificates to satisfy unpaid property tax assessments. See generally § 197.432. Subsection (10) of section 197.432, however, exempts governmentally owned property from the typical tax certificate procedure, and instead provides that delinquent taxes owed on such property shall be enforced only as provided in section 196.199(8). Section 197.432(10) provides, in full: 10 A certificate may not be sold on, and a lien is not created in, property owned by any governmental unit which has become subject to taxatio...
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Ago (Fla. Att'y Gen. 2004).

Published | Florida Attorney General Reports

...2 Upon taxes becoming delinquent, the tax collector is authorized to collect the taxes by sale of tax certificates on real property and by seizure and sale of personal property. 3 Section 197.402 (3), Florida Statutes, specifies that except as provided in section 197.432 (4), Florida Statutes, on or before June 1 or the 60th day after the date of delinquency for unpaid taxes, whichever is later, the tax collector shall advertise once each week for three weeks and shall sell tax certificates on all real property with delinquent taxes....
...l, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. 4 The procedure for collecting unpaid taxes through sale of tax certificates is set forth in section 197.432 , Florida Statutes. It requires, with two exceptions, 5 that the tax collector offer for sale all certificates. 6 Pursuant to section 197.432 (5), Florida Statutes, tax certificates are issued to "the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter....
...During the public auction sales, each bidder is then recognized by use of these identity numbers. As you note in your letter, in addition to conducting onsite public auctions, tax collectors are now authorized to conduct the sale by electronic means. Section 197.432 (16), Florida Statutes, in authorizing such sales by electronic means, requires that such electronic sales comply with the procedures provided in Chapter 197. In providing for the sale of tax certificates, section 197.432 , Florida Statutes, sets forth several circumstances under which a person may be barred from bidding....
...suance and payment must be made within 48 hours from the mailing of such notice or the deposit shall be forfeited and the bid canceled. In any event, payment shall be made before delivery of the certificate by the tax collector." (e.s.) In addition, section 197.432 (15), Florida Statutes, states in pertinent part that "[a]ny holder of a tax certificate who, prior to the date 2 years after April 1 of the year of issuance of the tax certificate, initiates, or whose agent initiates, contact with th...
...and implement the provisions of that code. 7 I am not aware of, nor have you brought to the attention of this office, any other restrictions on individuals seeking to bid on the sale of tax certificates. Question Two As noted in the previous answer, section 197.432 (16), Florida Statutes, authorizes the tax collector to conduct the sale of tax certificates by electronic means: The county tax collector may conduct the sale of tax certificates for unpaid taxes pursuant to this section by electronic means....
...When a general power has been granted to a public officer or board, unaccompanied by definite directions as to how the power or authority is to be exercised, such a grant implies a right to employ the means and methods necessary to comply with the statute. 8 As noted above, section 197.432 (16), Florida Statutes, authorizes the sale of tax certificates by electronic means....
...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. Stat. 4 Section 197.402 (3), Fla. Stat. And see s. 197.432 (4), Fla....
...een granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction but shall be issued by the tax collector to the county at the maximum rate of interest allowed by Ch. 197 , Fla. Stat. 5 See s. 197.432 (4), Fla....
...which the delinquent taxes were assessed may not be sold at public auction or by electronic sale as provided in subsection (16) but shall be issued by the tax collector to the county at the maximum rate of interest allowed by this chapter." And see s. 197.432 (9), Fla....
...Stat., providing that "[a] certificate may not be sold on, nor is any lien created in, property owned by any governmental unit the property of which has become subject to taxation due to lease of the property to a nongovernmental lessee. . . ." 6 See the last sentence of s. 197.432 (1), Fla....
...Stat., which provides: "The tax collector shall offer all certificates on the lands as they are assessed." And see Rule 12D-13.045 (1), F.A.C., providing: "Except as provided in Rule 12D-13.047 , F.A.C., the tax collector shall sell tax certificates on all lands on which the taxes are delinquent." Cf. s. 197.432 (2), Fla....
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In re Admin. Order Regarding Sale of Tax Certificates by Fla. Tax Collectors, 583 B.R. 794 (Bankr. M.D. Fla. 2018).

Published | United States Bankruptcy Court, M.D. Florida

MICHAEL G. WILLIAMSON, Chief United States Bankruptcy Judge The sale of ad valorem real property tax certificates by Florida Tax Collectors under § 197.432, Florida Statutes, may be beneficial to several stakeholders, including debtors in bankruptcy and their creditors....
...The Federal Rules of Bankruptcy Procedure anticipate the transfers of claims and provide a means for noting the record accordingly. 5 There is no substantive difference between the publication of an auction and the sale of tax certificates by Florida Tax Collectors under § 197.432, Florida Statutes, and the sale of another kind of claim by someone else....
...subject to § 362(a) until the stay terminates by operation of law or is modified by order of the bankruptcy court. BY THE COURT /s/ ______________________________ MICHAEL G. WILLIAMSON Chief United States Bankruptcy Judge Fla. Stat. §§ 197.332 , 197.432 (2017). Fla. Stat. § 197.432 (6), Fla....
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Villages of Avignon Cmty. Dev. v. Ken Burton, Jr., Manatee Cnty. Tax Collector, 215 So. 3d 127 (Fla. 2d DCA 2017).

Published | Florida 2nd District Court of Appeal | 2017 WL 1040739, 2017 Fla. App. LEXIS 3592

certificates for the parcels, to be sold pursuant to section 197.432(1). However, the parcels at issue are
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Walker v. Palm Beach Com. Ctr. Associated, Ltd., 614 So. 2d 1097 (Fla. 1993).

Published | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632

...It is apparent from the title of the act that section 2 of chapter 8586 was intended to authorize the court to enjoin the entire tax collection process pending a suit challenging the tax. Today, the collection of delinquent real property taxes begins with the *1099 sale of tax certificates. § 197.432, Fla....
...was not timely redeemed. Ridgeway v. Reese, 100 Fla. 1304 , 131 So. 136 (1930). Title clearly did not pass at the time the certificate of sale was issued. The current collection scheme is codified in chapter 197, Florida Statutes (1991). Pursuant to section 197.432, delinquent real property taxes are collected by the sale of tax certificates....
...of the certificate, which includes the delinquent taxes, interest, costs, and charges, and bids the lowest interest rate not in excess of eighteen percent a year. §§ 197.172, .432(5). If there is no buyer, the certificate is issued to the county. § 197.432(5). As was the case under the former collection scheme, a tax certificate issued under section 197.432 is subject to redemption and therefore is merely a lien on the property....
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Ago (Fla. Att'y Gen. 2010).

Published | Florida Attorney General Reports

taxation of that property was in error? In sum: Section 197.432(10), Florida Statutes, and Rule 12D-13.057
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Magnolia Florida Tax Certificates, LLC, etc. v. Florida Dep't of Revenue, 266 So. 3d 1190 (Fla. 1st DCA 2018).

Published | Florida 1st District Court of Appeal

...icient because it requires the tax collector’s office to reissue refunds of large sums; (3) the deposit is contrary to legislative intent because it discourages open competition and participation in auctions; and (4) the trial court misinterpreted section 197.432(7), Florida Statutes, by failing to consider that a third-party surety is permitted to post a deposit on behalf of bidders that is calculated based upon a percentage of the bidding group’s expected purchases....
...fidavit concerning certain information about the entity, including its name, the type of entity, its state of origin, and information concerning its employer identification number (EIN), Appellants assert that such a requirement is not authorized by section 197.432, Florida Statutes....
...A local government enactment is inconsistent with state law if it directly conflicts with a state statute or if the legislature has preempted a particular subject area. Sarasota Alliance for Fair Elections, Inc. v. Browning, 28 So. 3d 880, 886 (Fla. 2010). Although section 197.432 provides general procedures for tax certificate sales, it does not specify how tax collectors are to ascertain the identities of bidders or set out what information may be requested of bidders. Accordingly, it cannot be said that the affidavit requirement imposed in Broward County is inconsistent with any provision of section 197.432. Moreover, there is nothing in the language of section 197.432 that expressly or impliedly preempts Broward County from imposing an affidavit requirement to ascertain or verify the identity of bidders at tax certificate sales....
...bidders in order to carry out its statutory duty to conduct tax certificate sales. To the extent Appellants claim that the affidavit requirement is contrary to legislative intent and discriminates against non- natural persons, these claims are without merit. There is nothing in section 197.432 expressing an intent to allow business entities to use hundreds of thousands of “shell” bidders to gain an unfair advantage at tax certificate sales....
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Ago (Fla. Att'y Gen. 1999).

Published | Florida Attorney General Reports

...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 that "[a] lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in [chapter 197]." Thus, this office concluded in Attorney General Opinion 97-51 that...
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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

170 and 173 and s. 197.3632, Fla. Stat. 6 Section 197.432(2), Fla. Stat. See, Op. Att'y Gen. Fla. 97-51
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Sec. & Exch. Comm'n v. Elliott, 953 F.2d 1556 (11th Cir. 1992).

Published | Court of Appeals for the Eleventh Circuit | 1992 WL 22967

...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)....
...This appears to distinguish a tax certificate holder from a mortgagee, who can foreclose on the land in court. The manner of obtaining and enforcing tax certificates i§ set out in the statutes. The tax collector sells at auction tax certificates on lands for which the taxes have not been paid. § 197.432. 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)....
...418, 420 (1937) (the Act of 1935 did not deprive court of chancery of jurisdiction to adjudicate tax liens). However, the Florida legislature, in the present statute, seems to mandate that the statute provides the only procedure by which a certificate holder can recover on the certificate. § 197.432(2)....
...If the tax collector fails to perform— either by failing to pay the holder when the certificate is redeemed or by refusing to bring a suit to obtain a tax deed — it appears that the certificate holder cannot proceed directly against the landowner. § 197.432(2)....
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Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007).

Published | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742

...In addition, the license plate for the mobile home was removed, and permanent RP stickers were issued and attached to the improvement. Because real property taxes were not paid on the Decanio parcel, tax sale certificates were issued and sold to Mr. Grossman in accordance with section 197.432, Florida Statutes (2002)....
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

...nd effect until discharged by payment as provided in chapter 197 , Florida Statutes, or until barred under chapter 95 , Florida Statutes. 8 When taxes are unpaid, chapter 197 provides for the sale of tax certificates by public auction. 9 Pursuant to section 197.432 , Florida Statutes, the lien created through the sale of tax certificates may not be enforced through another chapter....
...The ad valorem taxes and the non-ad valorem assessments are separately placed on the notice and are then combined into a single figure on the notice, adjusted only for appropriate early payment discounts. 7 See, ss. 192.011 and 192.042 , Fla. Stat., respectively. 8 Section 192.053 , Fla. Stat. 9 See, e.g., ss. 197.402 and 197.432 , Fla. Stat. 10 Section 197.432 (2), Fla....
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Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

...taxes due at the time of the foreclosure, may the tax collector proceed to sell tax certificates and process tax deeds on the subject real property acquired by the municipality? 1 In sum, I am of the opinion that: The tax collector may, pursuant to ss. 197.432 and 197.502 , F.S., proceed to sell tax certificates and process applications for tax deeds on the subject real property acquired by the municipality....
...vely for federal, state, county, or municipal purposes, the taxpayer is required to pay all taxes due from prior years. However, if the taxpayer does not comply with the above provisions, the tax collector must proceed to collect the unpaid taxes. 2 Section 197.432 , F.S., sets forth the procedure for collecting unpaid taxes through sale of tax certificates....
...tax collector. 2 See, s. 192.001 (4), F.S., which charges the tax collector "with the collection of ad valorem taxes levied by the county, the school board, any special taxing districts within the county, and all municipalities within the county." 3 Section 197.432 (4), F.S., provides, in pertinent part, A tax certificate representing less than $100 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction but shall be issued by the tax collector to the county[.] Section 197.432 (9), F.S., provides, in pertinent part, that "[n]o certificate shall be sold on, nor any lien created in, property owned by any governmental unit the property of which has become subject to taxation due to lease of the property to a nongovernmental lessee. . . ." 4 The last sentence of s. 197.432 (1), F.S., provides: "The tax collector shall offer all certificates on the lands as they are assessed." 5 See, s. 197.432 (9), F.S....
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Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

...According to your letter, Jackson County is the site of various lands on which a significant amount of ad valorem and municipal service taxing unit annual assessments are unpaid. In the last four or five years, a very large number of these pieces of property have been the subject of sales of tax certificates under section 197.432 , Florida Statutes....
...6 As specifically recognized in section 197.122 (2), Florida Statutes, "[a] lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in this chapter." 7 Similarly, with regard to the enforcement of liens for delinquent ad valorem taxes, section 197.432 (2), Florida Statutes, provides that "[a] lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter." Thus, it is my opinion that the provisions of Chapter 197 , Florida...
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Palm Beach Com. Ctr. Associated, Ltd. v. Walker, 598 So. 2d 165 (Fla. 4th DCA 1992).

Published | Florida 4th District Court of Appeal | 1992 Fla. App. LEXIS 4730, 1992 WL 83903

...itable principles that apply to all injunctions, rather than on this statute. The tax collector emphasizes that its duty to issue tax certificates is not a discretionary act, but instead a ministerial, statutory responsibility of that public office. Section 197.432(1) requires the tax collector to pursue these means to collect needed revenue and makes no exception because of the pendency of a tax contest....
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Ago (Fla. Att'y Gen. 2011).

Published | Florida Attorney General Reports

...l assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon , superior to all other liens , except as provided by s. 197.573 (2)." (e.s.) Section 197.432 (1), Florida Statutes, provides the framework to be followed for the sale of tax certificates for unpaid taxes: "On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale...
..., and the amount for which the sale was made. 5 Thus, the plain language of the statute makes a tax certificate superior to all other liens, with a stated exception in section 197.573 (2), Florida Statutes, not applicable to the instant situation. 6 Section 197.432 (2), Florida Statutes, however, states that "[a] lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter." Section 197.502 , Florida Statutes, sets forth the requiremen...
...in full force and effect until discharged by payment or until barred by Ch. 95 or 197, Fla. Stat. 2 Section 197.402 (3), Fla. Stat. 3 See also Rule 12D-13.045 , Fla. Admin. C., providing direction for the sale of tax certificates for unpaid taxes. 4 Section 197.432 (2), Fla. Stat. 5 See s. 197.432 (8), Fla....
...197.522 (2), shall be considered the bid of the certificateholder for the property." 10 See Alsop v. Pierce , 19 So. 2d 799 , 805-806 (Fla. 1944); Dobbs v. Sea Isle Hotel , 56 So. 2d 341 , 342 (Fla. 1952); and Thayer v. State , 335 So. 2d 815 , 817 (Fla. 1976). 11 See s. 197.432 , Fla....

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.