§ 220.819, Fla. Stat. · Part IX. PENALTIES, INTEREST,AND ENFORCEMENT
Liens; release.
Text — 2026 Florida Statutes
(1) The department may release all or any portion of the property subject to a lien if it determines that the release will not endanger or jeopardize the collection of the amount secured thereby.
(2) The department shall release all or any portion of the property subject to a lien upon a final determination of a court of competent jurisdiction that the taxpayer does not owe some or all of the amount secured by the lien or that no jeopardy to the revenue exists.
(3) The department shall release the lien against any taxpayer whenever the tax, penalties and interest covered by the lien are paid.
Notes and commentary — not statutory text
History
s. 19, ch. 71-359; s. 71, ch. 91-112.
Note
Note.—Former s. 214.47.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0220/0220.html
- Text hash
- sha256 87365b72342d96d89c2bd7bddc065131a05bfaac827ab03f051f456f107f6a33
- 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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Cited by 2 provisions
Provisions in this library whose text cites § 220.819, Fla. Stat.. Each shows the citation as that text prints it.
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.