Florida/Georgia Personal Injury & Workers Compensation

You're probably overthinking it. Call a lawyer.

Call Now: 904-383-7448
Florida Statute 197.472 - Full Text and Legal Analysis
Florida Statute 197.472 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 197.472 Case Law from Google Scholar Google Search for Amendments to 197.472

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
197.472 Redemption of tax certificates.—
(1) A 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. The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges.
(2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.
(3) The tax collector shall receive a fee of $6.25 for each tax certificate redeemed.
(4) A portion of a certificate may be redeemed only if such portion can be ascertained by legal description and the portion to be redeemed is evidenced by a contract for sale or recorded deed. The tax collector shall make a written request for apportionment to the property appraiser, and within 15 days the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate.
(5) After a tax certificate is redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less the redemption fee within 15 business days after the date of receipt of the redemption. Along with the payment, the tax collector shall identify the certificates redeemed and the amount paid for each certificate. However, if the tax collector pays the certificateholder electronically, the certificates redeemed and the amounts paid for each certificate shall be provided electronically by facsimile or electronic mail.
(6) Nothing in this section shall be deemed to deny any person the right to redeem any outstanding tax certificate in accordance with the law.
(7) The provisions of subsection (4) do not apply to collections relating to fee timeshare real property made pursuant to s. 192.037.
History.—s. 183, ch. 85-342; s. 4, ch. 86-141; s. 58, ch. 94-353; s. 44, ch. 2011-151; s. 5, ch. 2014-211.

F.S. 197.472 on Google Scholar

F.S. 197.472 on CourtListener

Amendments to 197.472


Annotations, Discussions, Cases:

Cases Citing Statute 197.472

Total Results: 15  |  Sort by: Relevance  |  Newest First

Copy

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

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

...(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. Stat. (2006) ("Sale of tax certificates for unpaid taxes"); § 197.472, Fla....
Copy

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 no bidder exists, the certificate is issued to the county at the maximum statutory 18 percent interest rate. Id. § 197.432(5). The delinquent taxpayer may redeem the certificate at any time from April 1 of the year in which the certificate was issued by paying the delinquent taxes plus interest and costs. Id. § 197.472(1)....
...The third party certificate-holder will then receive the proceeds plus accrued interest at the rate bid. Id. If the certificate has not been redeemed, the certificate-holder may apply for a tax deed at the end of the two-year period beginning on April 1 of the year of issuance. Id. §§ 197.472(6) and 197.502(1)....
Copy

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

...d 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. After the Tax Sale Certificate has been issued, it may be redeemed through payment of the certificate. Section 197.472....
Copy

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

...ive Streatfield of the statutory right to "redeem," that is, the ability to retain ownership by satisfying the outstanding tax lien, his due process and "redemption" rights nonetheless were vindicated when the court below nullified the tax deed. See § 197.472, Fla....
...`A landowner whose property is to be sold for delinquent taxes undoubtedly has a vested ownership interest in the subject property and is therefore entitled to notice of a pending tax deed sale.' Dawson, 608 So.2d at 808.") (footnote omitted)). [6] Section 197.472(1), provides: (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....
Copy

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

...The certificate holder has no rights against the landowner or the land, but can only ask the tax collector to initiate an action in the circuit court. When the delinquent tax payer redeems the certificate, he pays the money to the tax collector and does not deal directly with the holder. § 197.472(1). The tax collector then pays the holder the amount received less service charges, and the holder must surrender the tax certificate. § 197.472(5) and (6)....
Copy

United States v. Marion Cnty., Fla., 826 F. Supp. 1400 (M.D. Fla. 1993).

Cited 3 times | Published | District Court, M.D. Florida | 1993 U.S. Dist. LEXIS 6061, 1993 WL 319597

...However, "the failure of anyone to receive notice as provided herein shall not affect the validity of the tax deed issued pursuant to the notice." Fla.Stat. § 197.522(1)(d). "Any person may redeem a tax certificate ... at any time after the certificate is issued and before a tax deed is issued." Fla.Stat. § 197.472(1)....
Copy

Venn v. Bazzel (In Re Lambert), 273 B.R. 663 (Bankr. N.D. Fla. 2002).

Cited 3 times | Published | United States Bankruptcy Court, N.D. Florida | 15 Fla. L. Weekly Fed. B 87, 2002 Bankr. LEXIS 100, 39 Bankr. Ct. Dec. (CRR) 39, 2002 WL 229962

...or redeemed bears to the whole. Upon purchase or redemption being made, the person shall pay all taxes, interest, costs, charges, and omitted taxes, if any, as provided by law upon the part or parts of the certificate so purchased or redeemed. F.S. § 197.472(1)....
Copy

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

...ector's records still reflect that the full amount of the certificate is due. The Tax Collector argues that the tax certificate holder is the real party in interest because payments under a plan do not constitute redemption payments under Fla. Stat. § 197.472 which the Tax Collector is required to collect....
...olders under confirmed Chapter 13 plans. B. Tax Certificate Holders are Creditors The Debtors assert the tax certificate holders are not "creditors" under the Bankruptcy Code because they do not have claims against the Debtors. Relying on Fla. Stat. § 197.472, the Debtors argue the tax certificate holders are creditors of the Tax Collector who is authorized, and obligated, to collect the taxes and then remit payments to the owner of the tax certificate. The Debtors contend the certificate holders only have a debtor-creditor relationship with the Tax Collector, not the Debtors. The Court disagrees. First, Chapter 13 plan payments on tax certificates are not redemption payments under Fla. Stat. § 197.472....
...Florida Department of Revenue (the "DOR" or "Department"), Tax Opinion 01-001. Therefore, although periodic partial payments pursuant to a Chapter 13 plan may ultimately cause the tax certificate to be cancelled, such payments are not considered to be "redemption" payments pursuant to Fla. Stat. § 197.472....
Copy

Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

percent only. 6 See, s. 197.432(13), F.S. 7 Section 197.472(3), F.S., provides that the tax collector shall
Copy

Ashear v. Sklarey, 239 So. 3d 786 (Fla. 3d DCA 2018).

Published | Florida 3rd District Court of Appeal

...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)....
Copy

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

be redeemed pursuant to the provisions of section 197.472, Florida Statutes (1991). This appears to be
Copy

Ashear v. Sklarey, 247 So. 3d 574 (Fla. 3d DCA 2018).

Published | 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). Section 197.472(1)4 provides in relevant part as follows: (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...
...Section 197.122(1)5 states in relevant part: (1) . . . . No sale or conveyance of real or personal property for nonpayment of taxes shall be held invalid except upon proof that: 4 Effective July 1, 2014, section 197.472(1), was amended to provide that “[a] 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....
...(c) The real property had been 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....
...It is well established that the recording of a deed is evidence of its delivery. 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)....
Copy

Dafero Investments, LLC v. Estrella De Oro, LLC (Fla. 3d DCA 2025).

Published | Florida 3rd District Court of Appeal

...of issuance of the tax certificate and before the cancellation of the certificate.” § 197.502(1), Fla. Stat. Significantly, until the money for the tax deed is paid, the owner of the property has the right to redeem the property by paying off the tax certificate and related costs. § 197.472(1), Fla....
Copy

Sec. & Exch. Comm'n v. Elliott, 953 F.2d 1556 (11th Cir. 1992).

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

...The certificate holder has no rights against the landowner or the land, but can only ask the tax collector to initiate an action in the circuit court. When the delinquent tax payer redeems the certificate, he pays the money to the tax collector and does not deal directly with the holder. § 197.472(1). The tax collector then pays the holder the amount received less service charges, and the holder must surrender the tax certificate. § 197.472(5) and (6)....
Copy

Ocean 80 Resort Homeowners Ass'n v. Knight, 633 So. 2d 63 (Fla. 1st DCA 1994).

Published | Florida 1st District Court of Appeal | 1994 Fla. App. LEXIS 954, 1994 WL 45348

(1991) and upheld in Southards. Moreover, section 197.472(8), Florida Statutes (1991) expressly provides

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.