Florida Statute 197.482 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

197.482 Expiration of tax certificate.—Seven years after the date of issuance of a tax certificate, which is the date of the first day of the tax certificate sale as advertised under s. 197.432, if a tax deed has not been applied for, and no other administrative or legal proceeding, including a bankruptcy, has existed of record, the tax certificate is null and void and shall be canceled. The tax collector shall note the date of the cancellation upon all appropriate records in his or her office. This section does not apply to deferred payment tax certificates.

History.—s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023, ch. 95-147; s. 2, ch. 99-141; s. 47, ch. 2011-151.

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Amendments to 197.482

Annotations, Discussions, Cases:

Cases Citing Statute 197.482

Total Results: 3 | Sort by: Relevance | Newest First

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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

...x 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). If a certificate-holder does not apply for a tax deed within seven years of delinquency, the certificate is declared void. Id. § 197.482(1)....

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In Re Gen. Dev. Corp., 147 B.R. 610 (Bankr. S.D. Fla. 1992).

Cited 6 times | Published | United States Bankruptcy Court, S.D. Florida. | 6 Fla. L. Weekly Fed. B 308, 1992 Bankr. LEXIS 1847

...them. Q: What happens if the certificate is not redeemed? A: Well, first of all, if it is not redeemed and no action is taken upon it by the holder for a period of seven years, the certificate expires and is of no further value whatsoever. Fla.Stat. § 197.482 (1991)....

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Northcutt v. Balkany, 727 So. 2d 382 (Fla. 2d DCA 1999).

Published | Florida 2nd District Court of Appeal | 1999 Fla. App. LEXIS 2448, 1999 WL 110843

tax deed within seven years as prescribed by section 197.482(1), Florida Statutes (1997). The tax collector

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