Florida Statutes § 173.06 — Affidavits and certificates as prima facie evidence; proof of validity or invalidity.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
(1) An affidavit or affidavits of the tax collector or other officer of complainant having the duty of issuing or collecting such taxes, special assessments or tax certificates, as to the existence of delinquent taxes, tax certificates and special assessments upon any parcel of land and the time when the same became due, the amount due thereon, including interest and penalties, and the nonpayment thereof, shall be received in evidence as prima facie proof of the facts so certified and of the validity of all proceedings in and about the levying and assessment of such taxes and special assessments and the issuing of such tax certificate or certificates.
(2) Tax certificates shall be admissible in evidence and shall be prima facie valid.
(3) No tax certificate shall be held invalid except upon proof that the property was not subject to taxation or that the taxes had been paid previous to any tax sale or prior to the institution of the suit.
History
History.—s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6).
Source captured on 2026-10-10. Read the official chapter.