Florida Statutes § 220.819 — Liens; release.

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From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

2026 edition · Chapter 220 — INCOME TAX CODE

Part IX — PENALTIES, INTEREST, AND ENFORCEMENT

(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.

History

History.—s. 19, ch. 71-359; s. 71, ch. 91-112.

Notes

Note.—Former s. 214.47.

Source captured on 2026-10-10. Read the official chapter.

Chapter 220 · Collection coverage