The 2023 Florida Statutes (including Special Session C)
|
||||||
|
. . . identification number (EIN), Appellants assert that such a requirement is not authorized by section 197.432 . . . Although section 197.432 provides general procedures for tax certificate sales, it does not specify how . . . 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 . . . There is nothing in section 197.432 expressing an intent to allow business entities to use hundreds of . . .
. . . Bankruptcy Judge The sale of ad valorem real property tax certificates by Florida Tax Collectors under § 197.432 . . . between the publication of an auction and the sale of tax certificates by Florida Tax Collectors under § 197.432 . . . Stat. §§ 197.332, 197.432 (2017). Fla. Stat. § 197.432(6), Fla. Stat. (2017). . . .
. . . requested that the Tax Collector issue tax certificates for the parcels, to be sold pursuant to section 197.432 . . .
. . . City owes the ad valorem taxes on the property, we now address the County’s argument that sections 197.432 . . . Section 197.432 provides the procedure for the issuance and sale of tax certificates to satisfy unpaid . . . See generally § 197.432. . . . Subsection (10) of section 197.432, however, exempts governmentally owned property from the typical tax . . . Section 197.432(10) provides, in full: A certificate may not be sold on, and a lien is not created in . . .
. . . Relying upon sections 196.199(8)(a), 197.432(9), and 199.023(l)(d), Florida Statutes (2004), appellants . . .
. . . . § 197.432(1), Fla. . . .
. . . representing unpaid delinquent real property taxes ... and becoming a first lien thereon-” § 197.102(3); see § 197.432 . . . payment until 2 years have elapsed since April 1 of the year of issuance of the tax certificate.” § 197.432 . . .
. . . Gross-man in accordance with section 197.432, Florida Statutes (2002). Mr. . . .
. . . Similarly, section 197.432(9), Florida Statutes (2006), prohibits either the issuance of a tax certificate . . . Section 197.432(1), Florida Statutes (2006), authorizes the sale of tax certificates on property for . . . See § 197.432, Fla. Stat. (2006) ("Sale of tax certificates for unpaid taxes”); § 197.472, Fla. . . .
. . . Section 197.432(1), Florida Statutes (2000), which authorizes the issuance of tax certificates on property . . .
. . . Section 197.432(1), Florida Statutes (1999), provides: On the day and approximately at the time designated . . .
. . . . § 197.432(2) (sale of tax certificate results in creation of new lien). See, State ex rel. . . .
. . . . § 197.432(10) and § 197.44(4) apply to the correction or cancellation of certificates as authorized . . .
. . . Section 197.432(1), authorizes the tax collector to “commence the sale of tax certificates on those lands . . .
. . . Pursuant to section 197.432, delinquent real property taxes are collected by the sale of tax • certificates . . . [A] tax certificate issued under section 197.432 is subject to redemption and therefore is merely a lien . . . Section 197.432(2) provides that a lien created through the sale of a tax certificate “may not be enforced . . .
. . . See § 197.432(1), Fla. Stat. (1997). . . .
. . . See §§ 197.3632(8)(a), 197.432-197.562, Fla. Stat. (1997). . . .
. . . Section 197.432. . . .
. . . . § 197.432, Fla. Stat. (1991). . . . Pursuant to section 197.432, delinquent real property taxes are collected by the sale of tax certificates . . . 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 . . .
. . . Section 197.432(1) requires the tax collector to pursue these means to collect needed revenue and makes . . .
. . . . § 197.122 and § 197.432(2) (1985). Gautier v. . . . tax collector sells at auction tax certificates on lands for which the taxes have not been paid. § 197.432 . . . charges and will demand the lowest rate of interest on the obligation not exceeding the maximum rate. § 197.432 . . . statute provides the only procedure by which a certificate holder can recover on the certificate. § 197.432 . . . tax deed — it appears that the certificate holder cannot proceed directly against the landowner. § 197.432 . . .
. . . . §§ 197.402(3), 197.432(5). . . . Id. § 197.432(5). . . .