2010 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 197 TAX COLLECTIONS, SALES, AND LIENS  
197.482 Limitation upon lien of tax certificate.

197.482 Limitation upon lien of tax certificate.

   (1) After the expiration of 7 years from the date of issuance, which is the date of the first day of the tax certificate sale as advertised under s. 197.432, of a tax certificate, if a tax deed has not been applied for on the property covered by the certificate, and no other administrative or legal proceeding has existed of record, the tax certificate is null and void, and the tax collector shall cancel the tax certificate, noting the date of the cancellation of the tax certificate upon all appropriate records in his or her office. The tax collector shall complete the cancellation by entering opposite the record of the 7-year-old tax certificate a notation in substantially the following form: “Canceled by Act of 1973 Florida Legislature.” All certificates outstanding July 1, 1973, shall have a life of 20 years from the date of issue. This subsection does not apply to deferred payment tax certificates.

   (2) The provisions and limitations herein prescribed for tax certificates do not apply to tax certificates which were sold under the provisions of chapter 18296, Laws of Florida, 1937, commonly known as the “Murphy Act.”

History. s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023, ch. 95-147; s. 2, ch. 99-141.