CopyCited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749
...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. [2] Sections
197.502-197.542, Florida Statutes (2006), set out the steps from application for a tax deed to sale of the deed at public auction. After an application for a tax deed is filed under section
197.502, the clerk must notify the property titleholder of the application and approaching tax deed sale and then, after advertising the sale, hold a public auction at which the property is sold to the highest bidder....
CopyCited 8 times | Published | Supreme Court of Florida | 2006 WL 3229420
...Although the Rosados notified both the tax collector and the clerk of court of their change of address, the Rosados' address was not updated in the tax assessment roll. *292 On April 3, 2000, the holder of the tax certificate applied for a tax deed to the Rosados' Altamonte Springs property pursuant to section
197.502, Florida Statutes (2000). A tax deed is a deed that is issued to the highest bidder on property sold at a public auction because of nonpayment of ad valorem taxes. Sections
197.522(1)(a) and
197.502(4)(a), Florida Statutes (2000), require the clerk of court to mail notice of the application for the tax deed to the address of the legal titleholder as listed on the latest tax assessment roll....
...Section
197.522(1)(a) states that the clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required. (Emphasis supplied.) Section
197.502(4)(a) provides in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all app...
...assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. (Emphasis supplied.) When read together, sections
197.502(4)(a) and
197.522(1)(a) "require the clerk to mail a notice of tax deed sale to the legal titleholder at the titleholder's address *294 as it appears on the latest assessment roll." Delta Prop....
...he address of the titleholder as a party entitled to notice. See id. at 444. The titleholder allegedly notified the tax collector of its change of address five months before the tax collector delivered to the clerk of court the statement required by section 197.502(4)(a)....
...at 444. However, by the time the clerk of court prepared and mailed the notice to the titleholder, the latest tax assessment roll was, presumptively, the 2000 roll, not the 1999 version the tax collector relied upon in preparing the statement under section 197.502(4)(a)....
CopyCited 8 times | Published | Supreme Court of Florida | 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828
...(Delta) failed to pay its 1997 ad valorem taxes, a tax certificate was issued [1] by the City of Jacksonville/Duval County Tax Authority and purchased by Profile Investments, Inc. in April 1998. [2] In April 2000, after Delta failed to redeem the tax certificate within two years, Profile applied for a tax deed pursuant to section 197.502(1), Florida Statutes (1999). Section 197.502(1), provides in pertinent part: The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the expiration of 7 years from th...
...county where the lands described in the certificate are located. The application may be made on the entire parcel of property or any part thereof which is capable of being readily separated from the whole. Thereafter, the tax collector, pursuant to section 197.502(4), Florida Statutes (1999), [3] prepared a statement which listed Delta as a party entitled to notice and specified Delta's address as it appeared on the 1999 tax assessment roll, the most recent assessment roll at the time of the issuance of the statement....
...rior to mailing the notice of the tax deed sale to that titleholder if the tax assessment roll has been or should have been updated after the tax collector provided the clerk with the tax collector's statement. We hold that the clerk is so required. Section 197.502(4) provides that, when the holder of a tax certificate applies for a tax deed, the tax collector must deliver to the clerk of the circuit court a statement that includes a list of parties to be notified prior to the sale of the property....
...Because this is precisely what the clerk did in the present case, he fully satisfied his responsibilities. Id. at 869-70. Delta urges this Court to quash the decision of the First District and embrace the reasoning of Judge Ervin's dissent. Judge Ervin opined that sections
197.502(4) and
197.522(1)(a), construed in pari materia, require that the clerk mail the notice of the tax sale to the address of the legal titleholder as listed in the latest tax assessment roll....
...that an onerous burden would be placed on the clerk if he were required to do otherwise; that he would then be forced to conduct a laborious search of the public records in order to ascertain the correct names and addresses of the persons listed in section
197.502(4) before sending the notice. I do not understand sections
197.502(4)(a) and
197.522(1)(a) to impose any such burden on the clerk....
...n a statement may no longer be current because it was based on a tax roll since superseded, to supply him with a supplemental statement reflecting any updated material. Id. at 873. We find Judge Ervin's dissent persuasive. Sections 197.533(1)(a) and 197.502(4) should be read together to get a complete picture of the clerk's duties and obligations when sending notices of tax deed sales....
...City of Gainesville,
768 So.2d 432, 435 (Fla.2000). Section
197.522(1)(a) unequivocally indicates that the clerk of the circuit court must notify by mail those persons listed in the tax collector's statement of any pending tax deed sale. [9] Additionally, section
197.502(4)(a) clearly states that, "if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the...
...did not relieve the State of its obligation to give adequate notice of a pending tax sale. Id. at 810. No valid tax deed can be issued without complying with the statutory notice requirements. Id. This includes proper notice by the clerk pursuant to section
197.502(4) and section
197.522(1)(a)....
...The notice of the tax deed sale should have been mailed to the titleholder's new address if that address was "reasonably ascertainable" from the latest tax assessment roll. See Mennonite,
462 U.S. at 800,
103 S.Ct. 2706. CONCLUSION We find that the clerk's notice of a tax deed sale must be mailed, pursuant to section
197.502(4)(a), to the legal titleholder at the titleholder's address as it appears on the latest assessment roll at the time the notice of the tax deed sale is sent....
...ay the taxes, interest, costs, and charges on the parcel described in the certificate. In case there are no bidders, the certificate shall be issued to the county. The tax collector shall offer all certificates on the lands as they are assessed. [3] Section 197.502, Florida Statutes (1999), provides: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all a...
CopyCited 7 times | Published | District Court, S.D. Florida | 1993 U.S. Dist. LEXIS 19055, 1993 WL 563845
...After the Tax Sale Certificate has been issued, it may be redeemed through payment of the certificate. Section
197.472. After two years have passed since April 1 of the year of the purchase of the Tax Sale Certificate, the owner of the certificate may apply to the County Clerk to sell the property, Section
197.502-.542, the proceeds therefrom going to the owner of the certificate, Section
197.582....
CopyCited 7 times | Published | Florida 3rd District Court of Appeal | 2009 Fla. App. LEXIS 15540, 2009 WL 3271164
...ation about the tax bill. In due course, a tax certificate was sold to a local bank, which in turn conveyed it to appellees RU4 Real and For Sale by Owner ("FSBO") (collectively, "the Buyers"). After two years, the Buyers applied for a tax deed. See § 197.502(1), Fla....
CopyCited 7 times | Published | Florida 4th District Court of Appeal | 11 Fla. L. Weekly 2420
...5th DCA 1986), holding that section
192.037 is unconstitutional. However, we do not agree that the method employed for collecting taxes from time-share fee owners is substantially different from, or less protective than, other owners of real property. The cumulative effect of sections
192.037,
197.502 and Chapters 194 and 197 *1306 is to provide time-share fee owners with the same protections as other owners of real property in the assessment and collection of ad valorem taxes....
...ing or appealing assessments shall apply both to the managing entity and to each time-share fee owner. In addition, section
192.037(9) allows the time-share fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section
197.502. The requirement that the property owner be on the tax roll for the year in which the property was last assessed in order to fall within the language in section
197.502(4)(f) applies to both time-share fee owners and other owners of real property alike....
CopyCited 6 times | Published | United States Bankruptcy Court, S.D. Florida. | 6 Fla. L. Weekly Fed. B 308, 1992 Bankr. LEXIS 1847
...lue whatsoever. Fla.Stat. §
197.482 (1991). Q: Is there a way that a taxpayer can protect against that eventuality? A: Yes there is. After holding a Tax Certificate for two years, the law provides that a taxpayer may apply for a Tax Deed. Fla.Stat. §
197.502(1) (1991)....
...If any other taxes are outstanding and have accrued against the property, (and usually there are and usually they are accruing at 18% interest), the certificate holder must pay these taxes in full prior to the tax sale together with the various costs and charges which the Clerk assesses. Fla.Stat. § 197.502(2) (1991)....
CopyCited 6 times | Published | Supreme Court of Florida | 37 Fla. L. Weekly Supp. 157, 2012 Fla. LEXIS 487, 2012 WL 739193
...Delta failed to pay the 1997 ad valorem taxes on that property, and as a result, the Duval County Tax Collector issued a tax certificate. In 1998, Profile purchased the tax certificate, and two years later after Delta failed to redeem the tax certificate, Profile applied for a tax deed on the property pursuant to section 197.502(1), Florida Statutes (1999). Thereafter, the Tax Collector, pursuant to section 197.502(4), Florida Statutes (1999), prepared a statement, specifying Delta as a party entitled to notice of the sale of the property and listing Delta’s address as it appeared on the 1999 tax assessment roll — 8701 Phillips Highway, # 104, Jacksonville, Florida 32256....
...Profile asserted that the tax deed was valid because it was undisputed that notice was sent to Delta in accordance with section
197.522(l)(a), Florida Statutes (1999). In contrast, Delta asserted that the tax deed was invalid because the Clerk failed to comply with the notice requirements of sections
197.502 and
197.522, Florida Statutes (1999)....
...g the persons who were to be notified prior to the sale of the property, including “[a]ny legal titleholder of record” and “[a]ny person to whom the property was assessed on the tax roll for the year in which the property was last assessed.” § 197.502(4)(a), (f), Fla....
...the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll.” § 197.502(4)(a), Fla....
...Additional statutes set out the clerk’s responsibilities in regard to a tax sale. One of the clerk’s statutory obligations was to “notify, by certified mail with return receipt requested ... the persons listed in the tax collector’s statement pursuant to s.
197.502(4) that an application for a tax deed has been made.” §
197.522(l)(a), Fla....
CopyCited 6 times | Published | Supreme Court of Florida | 1988 WL 6021
...Walker,
497 So.2d 1299 (Fla. 4th DCA 1986), the Fourth District Court of Appeal, in addressing a similar but broader challenge to this time-share taxing statute, upheld it as constitutional. In doing so, the district court stated: The cumulative effect of sections
192.037,
197.502 and Chapters 194 and 197 is to provide time-share fee owners with the same protections as other owners of real property in the assessment and collection of ad valorem taxes....
...ing or appealing assessments shall apply both to the managing entity and to each time-share fee owner. In addition, section
192.037(9) allows the time-share fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section
197.502. The requirement that the property owner be on the tax roll for the year in which the property was last assessed in order to fall within the language in section
197.502(4)(f) applies to both time-share fee owners and other owners of real property alike....
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 18006, 2010 WL 4740313
...(2010) ("Suit may be brought at any time after any one or more of the following events, respectively: (a) After the expiration of 2 years from the date of any tax certificate issued and held by a city or town whose charter provides for or requires the issuing of tax certificates for delinquent taxes[.]"); § 197.502(1), Fla....
...ax certificate . . . may file the certificate and an application for a tax deed. . . ."). [5] See §
197.522(1)(a), Fla. Stat. (2010) ("The clerk of the circuit court shall notify . . . the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made."); see also Delta Prop....
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 2008 WL 724043
...Section
197.522, Florida Statutes (2003), is titled, "Notice to owner when application for tax deed is made." When such an application is made, section
197.522(1)(a) requires the clerk of the circuit court to give notice by certified mail to those persons listed in the statement provided by the tax collector pursuant to section
197.502(4). However, if no address is listed in the tax collector's statement, then notice is not required. §
197.522(1)(a). Section
197.502(4) requires the tax collector to provide a statement to the clerk indicating, among other things, those persons who are to be notified prior to the sale of the property. Persons entitled to notice include the legal titleholder of record and any person to whom the property was assessed on the tax roll for the year in which the property was last assessed. Id. Section
197.502(4)(a) describes the following legal titleholders of record who are entitled to notice: Any legal titleholder of record if the address of the owner appears on the record of conveyance of the lands to the owner....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2002 WL 1232927
...The trial court entered summary final judgment in favor of the plaintiffs, citing this court's decision in Eurofund Forty-Six, Ltd. v. Terry,
755 So.2d 835 (Fla. 5th DCA 2000) and Alwani v. Slocum,
540 So.2d 908 (Fla. 2d DCA), review denied,
548 So.2d 662 (Fla.1989). [1] *1107 Appellant appeals claiming that Florida Statutes Section
197.502(4) is unconstitutional because due process requires the clerk to make a good faith effort to locate and notify a "property owner whose property is about to be sold." Appellant alleged that he was the owner of a homestead parcel in Vol...
...Or perhaps the deed contained an incorrect address. In any event, the owner failed to pay taxes on the subject property, tax certificates issued and subsequently a tax sale was scheduled. In conducting tax sales, what is the State's obligation and what are the owner's rights? Section 197.502(4)(a), Florida Statutes, requires that the tax collector notify the clerk of the circuit court that the "legal titleholder of record if the address of the owner appears on the record of conveyance" must be notified before the tax sale unless it is the same owner who appears on the latest assessment roll....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2004 Fla. App. LEXIS 2351
...[1] When the tax certificate holder applied for a tax deed sale, the tax collector engaged a private firm, Accu-Search Title Examination ("Accu-Search"), to conduct a title search. Following the title search, the tax collector prepared a statement as required by section 197.502(4), Florida Statutes (2000), and forwarded it to the clerk of court for the purpose of giving notice to the title and lienholders so that the sale may be conducted....
...and Copp, and only mailed notices to Hutchinson Isle Realty, Inc. and T. Brayl Corp. Upon receipt of an application from a certificate holder for a tax deed, the tax collector prepares a statement with the names of the persons to be notified prior to the sale of the property. § 197.502(4) Fla. Stat. (2000). Among the persons to be named by the tax collector under section 197.502(4) are: (a) any legal titleholder *531 of record; (b) any mortgagee of record; and (c) any person whom the property was assessed on the tax roll for the year the property was last assessed. §§ 197.502(4)(a), (c), (f), Fla....
...Section
197.522(1) provides: The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed on the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made....
...nment will take your land." Id. at 416. The judgment quieting title is affirmed. PLEUS and ORFINGER, JJ., concur. NOTES [1] Tax certificate holders must hold the tax certificate for a statutory minimum two-year period before applying for a tax deed. § 197.502(1), Fla....
CopyCited 5 times | Published | Florida 2nd District Court of Appeal | 1998 WL 51477
...deed issued to Evans on Parcel D should be declared void, because the plaintiffs were denied due process of law by the failure of the Tax Collector and the Clerk of Court to provide proper notification of the application for tax deed as required by section 197.502(4), Florida Statute (1995)....
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 2003 WL 21077608
...Both parties filed motions for summary judgment. The trial court ruled in favor of Rhett, holding that he was entitled to notice of the tax sale. On appeal, the Barons contend that the trial court erred in cancelling their tax deed and quieting title in favor of Rhett. Section 197.502(4), Florida Statutes, states in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county...
...Section
197.522(1)(a), Florida Statutes, states: The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made....
...Accordingly, because the clerk was entitled to "rely exclusively upon the information contained in the tax collector's statement," the court affirmed the trial court's decision. Id. at 870. Judge Ervin dissented. In doing so, he reasoned that when sections
197.502(4)(a) and
197.522(1)(a) are read in pari materia, the clerk was required to mail the notice to the address as it appeared on the latest assessment roll....
..., or had reason to know, that the information might be outdated because it was not based on the latest assessment roll, which he was aware at the time of mailing, had superceded the 1999 roll." Id. Judge Ervin concluded: I do not understand sections
197.502(4)(a) and
197.522(1)(a) to impose [an onerous] burden on the clerk....
...1992), our supreme court expressly recognized that Florida's scheme for enforcement of property taxes, as set forth in Chapter 197, is designed to afford due process to interested persons before real property is sold at a tax sale, as was addressed in Mennonite. Id. at 808,
103 S.Ct. 2706. Section
197.502(4), Florida Statutes enumerates certain categories of persons who have a "reasonably ascertainable" interest of record and are entitled to notice of a tax sale....
CopyCited 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
...(This was the sort of certificate endorsed by Elliott and tender by him as security). 11 If, after two years and less than seven years from the issuance of the certificate, the tax certificate is not redeemed by the delinquent tax payer, the certificate holder may apply for a tax deed from the tax collector. § 197.502....
...The certificate holder must pay the tax collector the price for redemption of all other "outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the land." § 197.502(2). The tax collector then notifies the clerk of the circuit court that the certificate holder has paid all fees, and the clerk administers the sale of the property at auction. § 197.502(4) and (5)....
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 1994 WL 706294
...collector as service charges. (2) Two years after the date the unclaimed redemption moneys were remitted to the board of county commissioners, all claims to such moneys are forever barred, and such moneys become the property of the county. Sections
197.502(4) and
197.522(1)(a), Florida Statutes (1993), combine to require that the required notices be mailed to the following persons or entities: 1....
...evenue and provides in pertinent part that if property is purchased at a tax deed sale in excess of the outstanding tax certificates and governmental liens: (3) Any remaining funds held by the clerk shall be distributed to those persons described in Section 197.502(4), F.S., as their interests may appear....
...If a judgment lien or mortgage lien is terminated by court decree or by operation of law (i.e., Ch. 95, F.S.), such lien is not a valid lien and is therefore not entitled to be satisfied. (4) The clerk shall send notices to those persons listed in Section 197.502(4), F.S., advising them of the funds held for their benefit....
...After payment of all funds due to government units has been made, a surplus of $ ____ will remain and be held by this office for a period of ninety (90) days from the date of this notice for the benefit of persons having interest in and to this property as described in Section 197.502(4), F.S., as their interests may appear. Attached hereto is a copy of the abstract of this property received from the office of the tax collector reflecting all such persons as described in Section 197.502(4), F.S., having an interest in the subject property....
CopyCited 3 times | Published | Florida 1st District Court of Appeal | 2002 Fla. App. LEXIS 14786, 2002 WL 31293886
...Prior to the sale, the property was owned by Delta. When Delta failed to pay its 1997 ad valorem taxes, a tax certificate was issued. After Delta failed to redeem the tax certificate within two years, Profile applied for a tax deed in April of 2000. Pursuant to section 197.502(4), Florida Statutes, the tax collector prepared a statement listing Delta as a party entitled to notice, and specified Delta's address as it appeared on the 1999 tax assessment roll, the most recent assessment roll at the time....
...The trial court granted summary judgment in favor of Profile, concluding that the clerk was not required to look beyond the statement to determine whether the names and addresses of the parties were correctly listed on the tax collector's statement. Section 197.502(4), Florida Statutes, provides that when the holder of a tax certificate applies for a tax deed, the tax collector must deliver to the clerk of the circuit court a statement that includes a list of persons to be notified prior to the sale of the property....
...See § 197.256, Fla. Stat. (1983). If, after a diligent search, no address could be found, no notice was required. In 1985, however, the legislature altered these statutory procedures. It repealed section 197.241, replacing it with the newly-created section 197.502....
...In my judgment, the majority's construction requires a careful examination of the applicable statutes. In addition to the requirement in section
193.023(1), directing the property appraiser to complete the assessment roll by July 1 of each year unless the time is extended for good cause, section
197.502(4)(a), Florida Statutes (1999), provides: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that...
...es: The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s. 197.502(4) that an application for a tax deed has been made....
...xclusively upon the information contained in the tax collector's statement, regardless of whether such information may be outdated at the time of mailing. What the majority and the lower court apparently fail to understand, however, is that sections
197.502(4)(a) and
197.522(1)(a), when construed in pari materia, require the clerk to mail the notice to the record titleholder's address as it appeared on the latest assessment roll, which in this case was required by law to have been completed as of July 1, 2000....
...The majority appears to say that an onerous burden would be placed on the clerk if he were required to do otherwise; that he would then be forced to conduct a laborious search of the public records in order to ascertain the correct names and addresses of the persons listed in section
197.502(4) before sending the notice. I do not understand sections
197.502(4)(a) and
197.522(1)(a) to impose any such burden on the clerk....
...For all of the above reasons, I dissent. NOTES [*] The dissent would effectively rescind the 1985 statutory enactments by construing section
197.522(1)(a)'s directive that the clerk send notice of the tax sale to "the persons listed in the tax collector's statement pursuant to s.
197.502(4)" to mean that the clerk must search the public records to identify the correct names and addresses of the persons referenced in section
197.502(4) (legal titleholders, lienholders, mortgagees, and vendees of contracts for deed) as of the date that the clerk sends out his notice of the tax sale, and provide notice of the sale to all such persons discovered by the search at the addresses revealed by the search....
CopyCited 3 times | Published | District Court, M.D. Florida | 1993 U.S. Dist. LEXIS 6061, 1993 WL 319597
...ny property against which the taxes have been assessed." Fla.Stat. §
197.122 (1991). The holder of a tax certificate may file the certificate and apply for a tax deed after two years have elapsed since the issuance of the tax certificate. Fla.Stat. §
197.502(1). The Clerk of Court must provide notice of the application for a tax deed to several parties, including "[a]ny mortgagee of record if an address appears on the recorded mortgage." Fla. Stat. §
197.502(4)(c)....
CopyCited 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
...The Lamberts failed to pay the 1997 ad velorem taxes on a piece of non-homestead real estate in Bay County. The Bay County tax collector sold a certificate for the delinquent taxes to Propco, Inc. on May 26, 1998. Pursuant to the provisions of Florida Statute section 197.502(1), Propco applied for the issuance of a tax deed May 15, 2000....
...The extent of that right would be a lien on the property for the amount paid for taxes. Chicago Trust Co. v. Knabb,
142 Fla. 767, 777,
196 So. 200 (1940). When an application for a tax deed is made, "clerk of the circuit court shall notify . . . the persons listed in the tax collector's statement pursuant to §
197.502(4) *667 that an application for a tax deed has been made." F.S....
...ears have elapsed since April 1 of the year of issuance of the tax certificate . . . may file the certificate and an application for a tax deed with the tax collector of the county where the lands described in the certificate are located. . . . F.S. § 197.502(1)....
CopyCited 3 times | Published | Florida 5th District Court of Appeal | 2005 WL 2043046
...the assessment roll, and the clerk of court did not update the address in the clerk's records. 6. On April 3, 2000, the tax certificate holder filed an application for a tax *507 deed to the Rosados' property. Pursuant to Sections
197.522(1)(a) and
197.502(4)(a) Fla....
...Section
197.522 states, in pertinent part: (1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required. (Emphasis added). Section
197.502(4), Florida Statutes (2000), states in pertinent part: The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the cou...
...e tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. (Emphasis added). When read together, sections
197.522(1)(a) and
197.502(4)(a) require the clerk to mail the legal titleholder notice to his or her address "as it appears on the latest assessment roll" as provided to the clerk in the tax collector's statement....
...resses listed on the tax collector's statement, as required by section
197.522(1)(a), Florida Statutes (1997), and the tax collector's statement contained the names and addresses of the legal title holders as listed on the last assessment roll. Sec.
197.502(4)(a)....
...Because the clerk's certified mailing was addressed to the vacant lot, it was returned marked "No Such Number." The sheriff was also unable to serve the titleholder. The trial court entered summary judgment in favor of the plaintiffs, citing Eurofund and Alwani. Id. The property owner appealed, arguing that section 197.502(4) was unconstitutional because, under the circumstances, due process required that the clerk make a good faith effort to notify the property owner....
...ollector or determining if the 2000 tax roll was available. The court ruled that to hold otherwise would deny Delta its property without due process of law, citing to Mullane and Mennonite. While acknowledging the statutory notice scheme in sections
197.502(4) and
197.522(1), the court stated: While the clerk should use the tax collector's statement when preparing the tax sale notices, circumstances may warrant some additional action by the clerk....
...rocess. The property appraiser prepares the assessment roll pursuant to section
193.114(1)(a), Florida Statutes (2000). The tax collector sends a statement of person to be notified of the tax deed sale based on the latest assessment roll pursuant to section
197.502(4), Florida Statutes (2000)....
CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 2000 Bankr. LEXIS 1894, 2000 WL 33599623
...§§
197.102(3), .432(2), .472. At any time after two years have elapsed since April 1 of the year of issuance, if the tax *466 certificate has not been redeemed, the holder of the certificate, other than the county, may file an application for a tax deed. §
197.502(1). After proper notice is given, the property is sold at public auction. §§
197.502, .512, .522, .542....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 1990 WL 82540
...On July 1, 1986, an application for a tax deed was made by one of the holders of the outstanding tax certificates. On August 12, 1986, Broward County issued a request to Record Data of Florida, Inc., to conduct a search for the purpose of determining the identity of the parties entitled to notice under section 197.502(4)(a), Florida Statutes (1985)....
...We find persuasive appellant's argument that even though he conveyed a life estate interest to Mattie Green and failed to record a copy of her death certificate upon her demise, he had a vested ownership interest in the subject property at all relevant times and was therefore entitled to notice of the tax deed sale. See section 197.502(4)(a), Florida Statutes, which provides that prior to the sale of property *5 pursuant to that statute, notification of the sale must be made to "[a]ny legal titleholder of record if the address of the owner appears on the record of c...
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 2001 WL 1386060
...Ruby Ave., Suite A., Kissimmee, FL 34741." There is no requirement that notice of the tax deed sale be sent to the preparer of the mortgage. Even if there was, the clerk of court only is responsible to notify the names provided to him in the tax collector's statement. Neither Section
197.502(4), Florida Statutes, nor section
197.522(1), Florida Statutes, requires the clerk to search all public records available to determine the actual status of ownership....
...t provided to the clerk was signed by an employee serving under the tax collector for Lake County, rather than the tax collector himself. He also contends that the tax collector's seal was not placed on that statement, another statutory requirement. Section 197.502, Florida Statutes (1999) provides in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding or, if the certificate is held by the county, that a...
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 2008 Fla. App. LEXIS 2036, 2008 WL 397388
...Relevant to this appeal is section
197.522(1)(a), which mandates that the Clerk of the Circuit Court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required. Section
197.502(4)(a), Florida Statutes (2004), provides in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held b...
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
...Other real property owners are entitled to pay a portion of taxes against an assessed parcel (§
197.373(1), Fla. Stat.) time-share owners are not ( see §
197.373(4), Fla. Stat.). Other real property owners are entitled to be listed as a person to be notified of the application for a tax deed (§§
197.502(4)(a), (f), Fla....
...The only way to give time-share owners all of the rights and privileges afforded other real property owners by law is to list them as taxpayers on the assessment roll. Section
192.037(9) provides that in the event an application for tax deed is made by a holder of a tax certificate pursuant to section
197.502, the time-share titleholders shall receive the protections afforded by chapter 197....
...For example, other real property owners as taxpayers on the assessment roll for the year in which the property was last assessed must be listed, for notification prior to the tax sale of real property, by the tax collector on a statement to the clerk pursuant to section
197.502(4)(f). If a time-share titleholder were not on the tax roll for the year in which the property was last assessed because of other provisions of section
192.037, then, of course, the time-share period owner will not be within the language in section
197.502(4)(f), and will not receive protection under chapter 197 equal with that received by the owner of other real property in whose name the property *511 was assessed on the tax roll for the year in which the property was last assessed....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal
...Section
197.582 references section
197.522(1)(a):
The clerk of the circuit court shall notify, by certified mail with return
receipt requested or by registered mail if the notice is to be sent
outside the continental United States, the persons listed in the tax
collector’s statement pursuant to s.
197.502(4) that an application for
a tax deed has been made. Such notice shall be mailed at least 20 days
prior to the date of sale. If no address is listed in the tax collector’s
statement, then no notice shall be required.
Id. §
197.522(1)(a). Section
197.522(1)(a) then references section
197.502(4):
The tax collector shall deliver to the clerk of the circuit court a
statement that payment has been made for all outstanding certificates
or, if the certificate is held by the county, that all appropriate fees...
...mortgage or if the mortgagee has designated an address with the
Department of State pursuant to s.
655.0201(2), then the notice must
be sent to the address on file with the Department of State.
5
Id. §
197.502(4)(a)-(c)....
...off, the court clerk holds the “balance” (or surplus) of the tax deed sale “for the
benefit of person described in section
197.522(1)(a).” Id. §
197.582(2). Section
197.522(1)(a) refers to “the persons listed in the tax collector’s statement pursuant
to section
197.502(4).” Id....
...20 days prior to the date
of sale.” Id. The “persons” receiving notice are the titleholder to the property up
for sale, “[a]ny lienholder of record who has recorded a lien against the property,”
and “[a]ny mortgagee of record.” Id. § 197.502(4)(a)-(c).
6
The clerk, thus, is required to hold the surplus for benefit of the titleholder,
lienholders of record, mortgagees of record, and others defined in section
197.502(4)....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2000 WL 1532844
...4th DCA 1998) ("The statutes merely impose upon the clerk a minimal notice obligation, but do not go so far as to burden the clerk with tracking down all potential distributees."). The tax collector followed the statutory requirement by informing the clerk of the address for notification. See § 197.502(4)(a), Fla. Stat. (1999). Hence, the Saggeses' reliance on their May 11, 1993 warranty deed, which lists their address as "Apt. 138," rather than "1380," is also without merit. The Saggeses incorrectly interpret section 197.502(4)(a) as requiring notice to be sent to the address appearing on their record of conveyance....
...tion for the tax deed in 1998. During that period, assessment rolls were prepared for the property. Therefore, the statute required that notice be sent to the address appearing on the latest assessment roll, not the address on the warranty deed. See § 197.502(4)(a), Fla....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 2012 WL 1605298, 2012 Fla. App. LEXIS 7210
...Horne of the 2010 tax sale (satisfying the due process requirements for adequate notice as addressed in Delta Property Management, supra), a new auction sale shall be conducted upon written notice to Mrs. Horne and her counsel. Reversed and remanded. . § 197.502, Fla....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 2012 WL 1605239, 2012 Fla. App. LEXIS 7215
...The foreclosure judgment was affirmed per curiam by this Court. Velasquez v. Ettenheim,
41 So.3d 228 (Fla. 3d DCA 2010). . Under the statutory scheme as implemented by the County, the tax collector obtains a third-party title report on the property that is the subject of the tax certificate and auction. §
197.502(5)(a), Fla....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 2005 WL 1459192
...Abreu filed a Complaint to Quiet Title and a Notice of Lis Pendens. After Motions for Summary Judgment were filed by both parties, the trial court entered Final Summary Judgment Quieting Title in favor of Abreu. The Schafers' Motion for Rehearing was denied and this appeal followed. We reverse. Section 197.502(4)(a), Florida Statutes, sets forth the tax collector's responsibility in providing the tax information to the clerk of the court prior to the sale of any property. § 197.502(4)(a), Fla. Stat. (2001). Specifically, section 197.502(4)(a) requires that the tax collector deliver to the clerk of the circuit court the individuals that must be notified prior to the sale of a property by tax deed....
...However, if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. § 197.502(4)(a), Fla....
CopyCited 1 times | Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 5646, 1991 WL 105618
...Each fee owner was not given the opportunity to purchase a single certificate covering the subsurface rights below their fee. 3. The required notice of the tax deed sale was published only once rather than on four consecutive weeks as prescribed by section
197.512, Florida Statutes (1987). 4. Section
197.502(1), Florida Statutes (1985), was not followed in that a separate tax deed for the subsurface rights was not issued for each parcel 1 of property listed in the tax certificates....
...wing grounds were set forth: 1. Section “97.343” does not require that the fee owner of the surface rights may purchase a single tax certificate covering the subsurface rights below that fee. 2. The plaintiff acquired no rights by a violation of section 197.502(1), and a separate tax deed need not be issued for each parcel described in a tax certificate....
...to which these subsurface rights are attached. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate. 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.— (1) The holder of any tax certificate, other than the county at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate an...
...rate tax deed shall be issued pursuant to s. 197.- *1386 552, for each parcel of property shown on the tax certificate. 2
197.512 Notice, form of publication for obtaining tax deed by holder.— (1) Upon the receipt of the application as provided by s.
197.502, and after the proper charges have been paid, the clerk shall publish a notice once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s....
...Extrinsic facts are not considered in a motion to dismiss, and it was error for the trial court to dismiss the third amended complaint by somehow determining that notice was published four times as shown in the public records. SEPARATE TAX DEEDS Cape Atlantic alleged in its complaint that section 197.502(1), Florida Statutes (1985), requires separate tax deeds for each parcel of property listed in the tax certificate....
...The appellant appears to be referring to a "parcel” as one lot or part of a lot in a subdivision. . The 1987 statutes deleted this last sentence of the subsection but added the deleted language as subsection (9). . We view the language in the last sentence of section 197.502(1), Florida Statutes (1985), as requiring a separate tax deed for each tax certificate notwithstanding an application by one individual holder of multiple tax certificates for a single deed.
CopyAgo (Fla. Att'y Gen. 1998).
Published | Florida Attorney General Reports
in the tax deed file and are not recorded. Section
197.502(1), Florida Statutes, allows the holder of
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
tor” to force a tax deed sale. 3 See id. §
197.502(1). A tax deed sale, like the name suggests
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
Should the tax certificate be outstanding, section
197.502(1), Florida Statutes, provides: "The holder
CopyPublished | District Court of Appeal of Florida
the tax collector’s statement pursuant to section
197.502(4)[, Florida Statutes].” §
197.522(1)(a),
CopyPublished | Florida 2nd District Court of Appeal | 2007 WL 4180941
...Section
192.037(9) states: All provisions of law relating to enforcement and collection of delinquent taxes shall be administered with respect to the timeshare development as a whole and the managing entity as an agent of the timeshare period titleholders; if, however, an application is made pursuant to s.
197.502, the timeshare period titleholders shall receive the protections afforded by chapter 197....
...emainder of the statute, however, indicates that the legislature has altered that agency representation in certain circumstances. Specifically, the use of the word "however" indicates that, notwithstanding the prior statement, once the provisions of section
197.502 are implicated, the individual titleholders are entitled to the "protections afforded by chapter 197." Luke Investments argues that section
192.037(9) is satisfied by providing the owners' association with notice because the individual owners receive the notice protection of chapter 197 through their agent. We disagree. The statute specifically provides that the timeshare period titleholders are to receive the protection of chapter 197. This statement is in contrast with the clause before the word "however," which speaks of the titleholders' agent. Section
197.502(4)(a) provides that the notice of the sale of the property shall be given to "[a]ny legal titleholder of record." Although section
192.037(1) designates the Association as the "taxpayer" and the "agent of the timeshare period titleholder," it does not designate it as the titleholder of record. Since section
197.502(4)(a) requires that the notice be given to the "titleholder" and section
192.037 provides that under these circumstances, this protection is to be provided to the timeshare period titleholder, not his agent, we conclude that the plain...
CopyPublished | Florida 3rd District Court of Appeal | 2007 Fla. App. LEXIS 7060, 2007 WL 1342457
...Blue Mountain Investment, Inc. We reverse. FACTS On June 1, 1991, Miami-Dade County issued a tax sale certificate for non-payment of ad valorem taxes on property owned by Arthur Coleman. Two years later, the County applied for a tax deed pursuant to section
197.502(3) of the Florida Statutes. The application was recorded in the public records, and Coleman as title holder was given notice of the County's action. See §§
197.502(4),
197.522(1)(a), Fla. Stat. (1993). When no bidders appeared on the scheduled sale date for the certificate, the land was placed on the "list of land available for taxes" as required by section
197.502(7) of the Florida Statutes (1993)....
...Nine months later, after negotiations between Blue Mountain and the City of Miami for the purchase by the City of Miami of Blue Mountain's interest in the property failed, the City of Miami went directly to Miami-Dade County and obtained a tax deed from the County in return for the payment of taxes as permitted by section 197.502(7)....
...ral due process was violated because the County never gave notice of its intent to deal with the City. On cross-motions for summary judgment, the trial court agreed with Blue Mountain and quieted title in Blue Mountain. The City appealed. Discussion Section 197.502(7) of the Florida Statutes expressly eschews any obligation of the County to provide notice to a title holder of a proposed or pending sale of property after it has been placed on a list of lands available for purchase for taxes....
...legal titleholder of property contiguous to the land available for taxes, as provided in paragraph (4)(h), before expiration of the 90-day period. Interest on the opening bid continues to accrue through the month of sale as prescribed by s.
197.542. §
197.502(7), Fla....
CopyPublished | District Court of Appeal of Florida | 1994 Fla. App. LEXIS 5214, 1994 WL 234519
...ns, the Defendants acted properly in requiring payment of 1989, 1990 and 1991 taxes subsequent to the receipt of a tax deed application on the subject property. The Plaintiffs have no lawful basis to challenge this demand for payment. 5. Pursuant to Section 197.502(2), Fla....
CopyPublished | Florida 2nd District Court of Appeal | 1996 WL 93686
...He failed to pay the 1990 property tax on this lot. [2] On May 22, 1991, the Pinellas County Tax Collector issued a tax certificate to Bank Atlantic for unpaid taxes. When Mr. Martin failed to redeem the certificate by August 25, 1993, Bank Atlantic requested a tax deed sale pursuant to section 197.502, Florida Statutes (1991)....
CopyPublished | Florida 1st District Court of Appeal | 2012 Fla. App. LEXIS 4483, 2012 WL 955506
...Accordingly, we begin our analysis with a review of the pertinent statutes. Pursuant to section
197.522(1)(a), Florida Statutes (2009), the tax deed sale process begins with notification by certified or registered mail to certain persons identified in section
197.502(4), Florida Statutes (2009), including any legal titleholder of record....
CopyPublished | Florida 3rd District Court of Appeal
...Everett was also indebted to the Miami-Dade County Tax
Collector’s Office for past-due real estate taxes. As Everett failed to pay the
real property taxes assessed against the subject property, a tax certificate
was issued.
Eventually, the holder of the tax certificate applied for a tax deed
pursuant to section 197.502, Florida Statutes (2018)....
CopyPublished | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632
county, may file an application for a tax deed. § 197.-502(1). After proper notice is given, the property
CopyAgo (Fla. Att'y Gen. 1999).
Published | Florida Attorney General Reports
...The county had a significant amount of unpaid taxes and assessments, resulting in a large number of properties being the subject of sales of tax certificates. However, attempted sales of the tax certificates generally resulted in no sales, and the property was placed on the list of "lands available for taxes," pursuant to section 197.502 (7), Florida Statutes. Lands are maintained on this list for a period of seven years, after which the property is deeded to the county pursuant to section 197.502 (8), Florida Statutes....
...But certificates issued before that date can still be enforced by private action, at least if they were not once held by a county, and these old certificates have a life of twenty years. So, if any are still in existence, private foreclosure is conceivable through the middle of 1993). 5 See, e.g., ss.
197.502 and
197.512 , Fla....
CopyPublished | Florida 4th District Court of Appeal
...Vehicles; the Department issued a certificate of title showing 21st
Mortgage as the first lienholder on the mobile home. 21st Mortgage also
recorded in the county records a “Notice of Security Interest In
Manufactured Home Pursuant to Florida Statute Section 197.502(4)(g).” 1
In 2013, Seacoast filed a complaint to foreclose its mortgage on the
Gopher land....
...of Plaintiff’s Original Mortgage Documents.
The complaint contained no other reference to the mobile home and did
not identify the mobile home by VIN number. Similarly, the notice of lis
pendens did not include any reference to the mobile home in the legal
description.
1 Section 197.502(4), Florida Statutes (2013), contains a list of those persons who
are to be notified prior to a tax sale....
CopyPublished | Florida 5th District Court of Appeal | 2008 Fla. App. LEXIS 10913, 2008 WL 2774441
...Section
197.522(1)(a) states that the clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required. (Emphasis supplied.) Section
197.502(4)(a) provides in pertinent part: (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all app...
...assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll. (Emphasis supplied.) When read together, sections
197.502(4)(a) and
197.522(1)(a) "require the clerk to mail a notice of tax deed sale to the legal titleholder at the titleholder's address as it appears on the latest assessment roll." Delta Prop....
CopyPublished | Florida 3rd District Court of Appeal
...3d 180, 184–85 (Fla.
3d DCA 2010). The holder of the tax certificate may file for an application for
a tax deed “at any time after 2 years have elapsed since April 1 of the year
of issuance of the tax certificate and before the cancellation of the certificate.”
§ 197.502(1), Fla....
CopyPublished | Court of Appeals for the Eleventh Circuit | 1992 WL 22967
...(This was the sort of certificate endorsed by Elliott and tender by him as security). If, after two years and less than seven years from the issuance of the certificate, the tax certificate is not redeemed by the delinquent tax payer, the certificate holder may apply for a tax deed from the tax collector. § 197.502....
...The certificate holder must pay the tax collector the price for redemption of all other “outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the land.” § 197.502(2). The tax collector then notifies the clerk of the circuit court that the certificate holder has paid all fees, and the clerk administers the sale of the property at auction. § 197.502(4) and, (5)....
CopyPublished | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742
...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). Mr. Grossman paid $38,200 to the County, and acquired the title to the parcel by tax deed. See §
197.502, Fla....
...Section
197.522(1)(a) provides that: The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s.
197.502(4) that an application for a tax deed has been made....
...If no address is listed in the tax collector's statement, then no notice shall be required. [Emphasis added]. The next subsection of the statute requires the sheriff of the county in which the property at interest is located to serve a notice of the tax sale to the legal titleholder at least 20 days prior to the sale. Section
197.502(4), Florida Statutes (2004), the statute referenced in section
197.522(1)(a), lists the parties entitled to notice of a tax sale....
...(g) Any lienholder of record who has recorded a lien against a mobile home located on the property described in the tax certificate if an address appears on the recorded lien and if the lien is recorded with the clerk of the circuit court in the county where the mobile home is located. The Florida Supreme Court construed section 197.502(4) in Dawson v....
...n
197.522(1) does not affect the validity of the tax deed" so long as the notice requirements of the statute were followed. Id. at 808. Greentree was required to be notified of the tax sale if it fit within one of the lienholder categories listed in section
197.502(4)....
CopyPublished | Florida 1st District Court of Appeal | 2003 Fla. App. LEXIS 2026, 2003 WL 366730
...ndered the full amount while appellees tendered only a partial amount. We affirm, because we find nothing in the statute precluding the clerk from accepting the parties’ offers to purchase in the sequence in which they were submitted to the clerk. Section 197.502(7), Florida Statutes (2000), provides that once a county declines to purchase property on its list of “lands, available for taxes,” the clerk must make the property available for public purchase for the amount equivalent to the ...
...The trial court held that the clerk was not required by the statute to disregard the earlier offers simply because Perdido Bay’s offer covered the entire amount. We agree. Because there is nothing in the statute or pertinent rules that outlines the procedure the clerk must follow when offering land for sale under section 197.502(7), the interpretation the lower court placed on the statute does not ap *1155 pear at variance with such provisions....
CopyPublished | Florida 5th District Court of Appeal | 2010 Fla. App. LEXIS 18334, 2010 WL 4903569
...ppeal a final summary judgment invalidating a tax deed sale rendered in favor of the intervenor, Philip Morrill. Surna argues that the court erred when it determined that (1) the intervenor, Morrill, was entitled to notice of the tax deed sale under section
197.502(4)(h), Florida Statutes (2007); (2) section
197.522, Florida Statutes (2007), was unconstitutional as applied to the facts of this case; and (3) the Orange County Property Appraiser violated section
197.192, Florida Statutes (2004), w...
...2000 and 2001. Five years later, Roberts applied for the issuance of tax deeds. The tax collector’s certification to the clerk of the circuit court named the fee owner of the easement property as the only person or entity entitled to notice under section 197.502(4)....
...Sur-na counterclaimed, seeking to quiet title to the property. Morrill, who owns a lot in Bay Vista Estates contiguous to the easement property, filed a motion to intervene, alleging, among other things, that he was entitled to notice of the tax deed sale pursuant to section 197.502(4)(h) and that the failure to notify him rendered the tax deed sale void....
...The court allowed Mor-rill’s intervention, and subsequently, entered summary final judgment in his favor, setting the tax deed sale aside due to the lack of notice to him. This appeal followed. ANALYSIS When an application for a tax deed is made, section 197.502(4) requires the tax collector to provide a statement to the clerk of the circuit court, indicating, among other things, those persons who are to be notified prior to the sale of the property....
...a subdivision. §
197.522(4)(h), Fla. Stat. (2007). 2 Pursuant to section
197.522(l)(a), 3 the clerk of the circuit court is required to give notice by certified mail to those persons listed in the statement provided by the tax collector pursuant to section
197.502(4)....
...More importantly, there is nothing to indicate that the easement property was not a common element of the subdivision before the effective date of the statute. And, the tax deed sale did not take place until 2007, well after the effective date of sections
193.0235(2) and
197.502(4)(h). Consequently, we conclude that the requirements for notification of the sale are governed by
197.502(4)(h), and the definition of common element in section
193.0235(2) was effective at the time of the sale, thereby, guiding a determination of whether the property was a -common element....
...While the failure to provide the required notice under section
197.522(2) may be excused, that can only occur if the clerk strictly complies with the mandatory notice requirement under section
197.522(1). Here, neither notice was provided. By enacting section
197.502(4), the Legislature has determined those parties with a suffi *53 cient stake in a tax sale to merit notice....
...It appears that the property benefitted by the easement would later be platted as Bay Vista Estates, but the record is not entirely clear on that point. Nonetheless, it is clear that Morrill’s property is contiguous to the easement. . Specifically, section 197.502(4)(h) describes the following legal titleholders of record who are entitled to notice: Any legal titleholder of record of property that is contiguous to the property described in the tax certificate, when the property described is eit...
...Section
197.522(l)(a), Florida Statutes (2007), provides, in pertinent part: The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector’s statement pursuant to s.
197.502(4) that an application for a tax deed has been made....
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
...Baker: You have asked for my opinion on substantially the following questions: 1. Is section
125.35 , Florida Statutes, applicable to the proposed sale of lands by Jackson County if those lands have been deeded to the county under the provisions of section
197.502 (8), Florida Statutes (1996 Supplement)? 2....
...rem taxes or unpaid Municipal Services Taxing Unit special assessments? In sum: 1. Section
125.35 , Florida Statutes, is applicable to the proposed sale of lands by Jackson County if those lands have been deeded to the county under the provisions of section
197.502 (8), Florida Statutes (1996 Supplement), and the county commission has determined that the sale of this real property is in the best interest of the county....
...he subject of sales of tax certificates under section
197.432 , Florida Statutes. These attempted sales of certificates generally result in no sales, with the effect that the property is placed on the list of "lands available for taxes," pursuant to section
197.502 (7), Florida Statutes. Lands are maintained on this list for a period of seven years, after which the property is deeded to the county by the clerk of court as required by section
197.502 (8), Florida Statutes....
...The term "any" is usually understood 2 to be "a word which is broad and general, and comprehensive, and is broadly inclusive, and all embracing . . . it negatives the idea of exclusion, and is applied indifferently." 3 The property deeded to the county by the clerk of court as required by section 197.502 (8), Florida Statutes (1996 Supplement), is real property belonging to the county....
....35 , Florida Statutes, would control its disposition. Thus, it is my opinion that section
125.35 , Florida Statutes, is applicable to the proposed sale of lands by Jackson County if those lands have been deeded to the county under the provisions of section
197.502 (8), Florida Statutes (1996 Supplement), and the county commission has determined that the sale of this real property is in the best interest of the county....
CopyPublished | Florida 1st District Court of Appeal | 2009 Fla. App. LEXIS 12878, 2009 WL 2602326
...BACKGROUND When Delta failed to pay its 1997 ad valorem taxes, the City of Jacksonville/Du-val County Tax Authority issued a tax certificate, which Profile purchased in April 1998. In April 2000, after Delta failed to redeem the tax certificate within two years, Profile applied for a tax deed under section 197.502(1), Florida Statutes (1999), which states in pertinent part: The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the...
...located. The application may be made on the entire parcel of property or any part thereof which is capable of being readily separated from the whole. The events that ensued have been summarized as follows: Thereafter, the tax collector, pursuant to section 197.502(4), Florida Statutes (1999), prepared a statement which listed Delta as a party entitled to notice and specified Delta’s address at it appeared on the 1999 tax assessment roll, the most recent assessment roll at the time of the issuance of the statement....
...urt construed the relevant statutes as follows: Section
197.522(l)(a) unequivocally indicates that the clerk of the circuit court must notify by mail those persons listed in the tax collector’s statement of any pending tax deed sale. Additionally, section
197.502(4)(a) clearly states that, “if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to t...
...The notice of the tax deed sale should have been mailed to the titleholder’s new address if that address was “reasonably ascertainable” from the latest tax assessment roll.... We find that the clerk’s notice of a tax deed sale must be mailed, pursuant to section 197.502(4)(a), to the legal titleholder at the titleholder’s address as it appears on the latest assessment roll at the time the notice of *1016 the tax deed sale is sent....
CopyPublished | District Court of Appeal of Florida | 1999 Fla. App. LEXIS 11008, 1999 WL 625425
...We begin this analysis by discussing the notice requirements of section
197.522(l)(a), Florida Statutes, which states that the “clerk of the circuit court shall notify, by certified mail with return receipt requested ..., the persons listed in the tax collector’s statement pursuant to s.
197.502(4) that an application for a tax deed has been made.” §
197.522(l)(a), Fla. Stat. (1997). Importantly, that section further states that “[i]f no address is listed in the tax collector’s statement, then no notice shall be required.” §
197.522(l)(a), Fla. Stat. (1998). Section
197.502(4), Florida Statutes enumerates those persons who are to be listed in the tax collector’s statement, and therefore entitled to be notified prior to the sale of the property, and includes the following: (b) Any lienholder of record w...
...the property described in the tax certifícate if an address appears on the recorded lien. [[Image here]] (e) Any other lienholder who has applied to the tax collector to receive notice if an address is supplied to the collector by such lienholder. § 197.502(4), Fla....
...ice reasonably calculated to apprise landowners of the pending deprivation of their property.” Dawson v. Saada,
608 So.2d 806, 808 (Fla.1992). In Kerr v. Broward County,
718 So.2d 197 (Fla. 4th DCA 1998), this court considered sections
197.522 and
197.502 in reviewing the propriety of a lower court order awarding surplus funds from a tax sale to an inferior lienholder and rejecting the claims of a superior lienholder merely because the latter’s name and address had not been listed in the tax collector’s statement....
...in the tax collector’s statement. In reversing the lower court’s ruling, this court held: Based on Daivson and DeMario [v. Franklin Mortg. & Inv. Co.,
648 So.2d 210 (Fla. 4th DCA 1994) ], it is clear that the purpose of sections
197.522 and
197.502 is to provide adequate notice to those holding an interest in the property and not to exclude those whose addresses are not listed from being entitled to distribution....
...pplication for a tax deed had been superseded by subsequent statutes. Id. at 910 . In this case, Bullock’s name was not on the tax collector’s statement despite a duly recorded final judgment which bears the name and address of her attorney. See § 197.502(4)(b), Fla....
CopyAgo (Fla. Att'y Gen. 2011).
Published | Florida Attorney General Reports
...In light of the lack of clear direction regarding such a lien, however, it may be advisable to seek legislative clarification on the matter. 2. The amount necessary to redeem a tax certificate issued after application for a tax deed has been made may not be included in the minimum opening bid pursuant to section 197.502 (6), Florida Statutes....
...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 requirements of applying for a tax deed by the holder of a tax certificate: "(1) The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the...
...The taxes become delinquent on April 1 of the following year. If the tax deed sale for the particular piece of property does not occur before April 1 of the subsequent year in which the taxes became due, a tax certificate could be sold for the delinquent taxes. Section 197.502 (6), Florida Statutes, sets forth the opening bids for a particular property subject to a tax deed sale and pertinent to your questions, subsections (b) and (c) provide: "(b) The opening bid on an individual certificate on nonhomestea...
...Where the Legislature has prescribed the manner in which something is to be done, it effectively operates as a prohibition against its being done in any other way. 10 Thus, I cannot conclude that the opening bid for a tax deed sale may contain any amounts other than those set forth in section 197.502 (6), Florida Statutes. Accordingly, the amount of a tax certificate issued after an application for a tax deed has been made may not be included in the minimum opening bid pursuant to section 197.502 (6), Florida Statutes....
...If, after all liens of record of the governmental units upon the property are paid in full, there remains a balance of undistributed funds, the balance of the purchase price shall be retained by the clerk for the benefit of the persons described in s.
197.522 (1)(a), except those persons described in s.
197.502 (4)(h), as their interests may appear....
...nmental units shall be paid the excess on a pro rata basis. Liens of governmental units not satisfied in full shall survive the issuance of the tax deed. 15 (3) Any remaining funds held by the clerk shall be distributed to those persons described in Section 197.502 (4), F.S., except persons listed in Section 197.502 (4)(h), F.S., as their interests may appear....
...ion of any funds to any junior mortgage or lien. Any valid lien in the property is entitled to payment before any payment is made to the titleholder of record. " (e.s.) The rule further provides for the clerk to send notices to the persons listed in section 197.502 (4), Florida Statutes, which, in pertinent part, alerts lienholders that funds derived from the sale will be used to satisfy in full, to the extent possible, each senior mortgage or lien in the property before distribution of any funds to any junior mortgage or lien....
...nditions." 7 Section
197.102 (2), Fla. Stat., defines "Omitted taxes" as "those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s.
197.502 ." These are parcels of property on which the county holds the tax certificate and for which there were no bidders at the tax deed sale. 8 Section
197.502 (4), Fla. Stat. 9 Section
197.502 (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. Stat. 12 See s.
197.502 (8), Fla....
...C., regarding disbursement of proceeds of a tax deed sale and providing that if the property is purchased for an amount in excess of the minimum bid of the tax deed applicant, the excess is to be distributed first to pay governmental held liens of record and then to those persons described in s. 197.502 (4), Fla....
