§ 173.01, Fla. Stat. · Chapter 173. FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS
Foreclosure of municipal tax certificates authorized.
Text — 2026 Florida Statutes
The lien of any and all taxes, except those ad valorem taxes collectible by the county tax collector, tax certificates, and special assessments imposed by any incorporated city or town in the state upon real estate may be foreclosed by such city or town by suit in chancery. The practice, pleading, and procedure in any such suit shall be in substantial accordance with the practice, pleading, and procedure for the foreclosure of mortgages of real estate, except as herein otherwise provided.
Notes and commentary — not statutory text
History
s. 1, ch. 15038, 1931; CGL 1936 Supp. 3004(2); s. 31, ch. 73-332.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0173/0173.html
- Text hash
- sha256 84642f5f771e4a8102af498fa6d01795513c39b6c7b08451907dc59103d985c2
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.