Florida Statutes Chapter 173 — FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

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.

Title XII

• § 173.01 — Foreclosure of municipal tax certificates authorized.
• § 173.02 — Proceedings in rem against the lands.
• § 173.03 — Conditions determining when suit may be brought; lands and claims included.
• § 173.04 — Procedure for bringing foreclosure suit; certificate of attorney as to notice of suit; jurisdiction obtained by publication of notice of suit; form of notice.
• § 173.05 — Parties; time for appearance.
• § 173.06 — Affidavits and certificates as prima facie evidence; proof of validity or invalidity.
• § 173.07 — Tender of correct amount as condition precedent.
• § 173.08 — Judgment for complainant; amounts included; attorney’s fee.
• § 173.09 — Judgment for complainant; special magistrate’s sale; complainant may purchase and later sell.
• § 173.10 — Judgment for complainant; court may order payment of other taxes or sale subject to taxes; special magistrate’s conveyances.
• § 173.11 — Distribution of proceeds of sale.
• § 173.12 — Lands may be redeemed prior to sale.
• § 173.13 — Procedure under this chapter optional.
• § 173.14 — Chapter supplemental to other law.
• § 173.15 — Parties and subject matter; tax liens of equal dignity.