§ 197.446, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
Text — 2026 Florida Statutes
No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or to set aside or cancel any tax certificate held by any county in the state until the owner pays to the tax collector of the county where the property is assessable the full amount of the taxes that could have been lawfully assessed against the property for the period covered by the assessment complained of, whether or not the real estate has been returned for assessment by the owner. In all such cases, the court shall ascertain and determine the amount of tax to be paid by the owner.
Notes and commentary — not statutory text
History
s. 179, ch. 85-342.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html
- Text hash
- sha256 4f40e106ca57c88bd3d304f7c4a209adb47fc2a2293557f09c2b21f61a301b41
- 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.