§ 190.024, Fla. Stat. · Chapter 190. COMMUNITY DEVELOPMENT DISTRICTS
Tax liens.
Text — 2026 Florida Statutes
All taxes of the district provided for in this act, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as a cost in the action brought to enforce payment, shall, from January 1 for each year the property is liable to assessment and until paid, constitute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the district for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or installments of district taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of ss. 194.171, 197.122, 197.333, and 197.432 shall be applicable to district taxes with the same force and effect as if such provisions were expressly set forth in this act.
Notes and commentary — not statutory text
History
s. 2, ch. 80-407; s. 33, ch. 82-226; s. 202, ch. 85-342; s. 27, ch. 95-280.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0190/0190.html
- Text hash
- sha256 941f6cdb165eefcc3ac8333894eb1421219d088e7315ed013a08743130be262a
- 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
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 194.171, Fla. Stat.Circuit court to have original jurisdiction in tax cases.Printed as ss. 194.171, 197.122, 197.333, and 197.432
- § 197.122, Fla. Stat.Lien of taxes; application.Printed as ss. 194.171, 197.122, 197.333, and 197.432
- § 197.333, Fla. Stat.When taxes due; delinquent.Printed as ss. 194.171, 197.122, 197.333, and 197.432
- § 197.432, Fla. Stat.Sale of tax certificates for unpaid taxes.Printed as ss. 194.171, 197.122, 197.333, and 197.432
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.