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2002 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 206 MOTOR AND OTHER FUEL TAXES  
PART I MOTOR FUELS (ss. 206.01-206.64)
206.175   Foreclosure of liens.

206.175  Foreclosure of liens.--The department may file an action in the name of the state to foreclose the liens provided for herein. The procedure shall be the same as the procedure for foreclosure of mortgages on real estate. A certificate of the department setting forth the amount of fuel taxes due shall be prima facie evidence of the matter therein contained. The action may be instituted at any time after the lien becomes effective and before it is barred under chapter 95. The title to the land conveyed by such deed shall be indefeasible as to all parties defendant in the action.

History.--s. 10, ch. 16082, 1933; CGL 1936 Supp. 1167(71); s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 33, ch. 74-382; s. 27, ch. 95-417.

Note.--Former s. 207.21.

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