Fla. Stat. 197.442
Tax collector not to sell certificates on land on which taxes have been paid; penalty

(1)

If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging the circumstances, the tax collector shall initiate action to cancel any improperly issued tax certificate or deed in accordance with the provisions of s. 197.443. If the tax collector fails to act within a reasonable time, his or her office shall be liable for all legitimate expenses which the aggrieved taxpayer may spend in clearing his or her title, including a reasonable attorney’s fee.

(2)

The office of the tax collector shall be responsible for costs of advertising property on which the taxes have been paid, and the office of the property appraiser shall be responsible for the costs of advertising property doubly assessed or assessed in error.

Source: Section 197.442 — Tax collector not to sell certificates on land on which taxes have been paid; penalty, https://www.­flsenate.­gov/Laws/Statutes/2024/0197.­442 (accessed Aug. 7, 2025).

197.102
Definitions 197.103
Deputy tax collectors 197.122
Lien of taxes 197.123
Erroneous returns 197.131
Correction of erroneous assessments 197.146
Uncollectible personal property taxes 197.152
Collection of unpaid or omitted taxes 197.162
Tax discount payment periods 197.172
Interest rate 197.182
Department of Revenue to pass upon and order refunds 197.192
Land not to be divided or plat filed until taxes paid 197.212
Minimum tax bill 197.217
Judicial sale 197.222
Prepayment of estimated tax by installment method 197.243
Definitions relating to homestead property tax deferral 197.252
Homestead tax deferral 197.254
Annual notification to taxpayer 197.262
Deferred payment tax certificates 197.263
Change in ownership or use of property 197.272
Prepayment of deferred taxes 197.282
Distribution of payments 197.292
Construction 197.301
Penalties 197.312
Payment by mortgagee 197.319
Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event 197.322
Delivery of ad valorem tax and non-ad valorem assessment rolls 197.323
Extension of roll during adjustment board hearings 197.332
Duties of tax collectors 197.333
When taxes due 197.343
Tax notices 197.344
Lienholders 197.363
Special assessments and service charges 197.373
Payment of portion of taxes 197.374
Partial payment of current year taxes 197.383
Distribution of taxes 197.402
Advertisement of real or personal property with delinquent taxes 197.403
Proof of publication 197.412
Attachment of tangible personal property in case of removal 197.413
Delinquent personal property taxes 197.414
Record of warrants and levies on tangible personal property 197.416
Continuing duty of the tax collector to collect delinquent tax warrants 197.417
Sale of personal property after seizure 197.432
Sale of tax certificates for unpaid taxes 197.433
Duplicate certificates 197.442
Tax collector not to sell certificates on land on which taxes have been paid 197.443
Cancellation of tax certificates 197.444
Cancellation of tax certificates 197.446
Payment of back taxes as condition precedent to cancellation of tax certificate held by county 197.447
Cancellation of tax liens held by the county on property of the United States and the State of Florida 197.462
Transfer of tax certificates held by individuals 197.472
Redemption of tax certificates 197.473
Disposition of unclaimed redemption moneys 197.482
Expiration of tax certificate 197.492
Errors and insolvencies report 197.502
Application for obtaining tax deed by holder of tax sale certificate 197.512
Notice, form of publication for obtaining tax deed by holder 197.522
Notice to owner when application for tax deed is made 197.532
Fees for mailing additional notices, when application is made by holder 197.542
Sale at public auction 197.552
Tax deeds 197.562
Grantee of tax deed entitled to immediate possession 197.572
Certain easements survive tax sales and deeds 197.573
Survival of restrictions and covenants after tax sale 197.582
Disbursement of proceeds of sale 197.592
County delinquent tax lands 197.593
Corrective county deeds without consideration or further notice 197.602
Reimbursement required in challenges to the validity of a tax deed 197.603
Declaration of legislative findings and intent 197.2301
Payment of taxes prior to certified roll procedure 197.2421
Property tax deferral 197.2423
Application for property tax deferral 197.2425
Appeal of denied tax deferral 197.2524
Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property 197.2526
Eligibility for tax deferral for affordable rental housing property 197.3225
Public records exemption 197.3335
Tax payments when property is subject to adverse possession 197.3631
Non-ad valorem assessments 197.3632
Uniform method for the levy, collection, and enforcement of non-ad valorem assessments 197.3635
Combined notice of ad valorem taxes and non-ad valorem assessments 197.4155
Delinquent personal property taxes 197.4325
Procedure when payment of taxes or tax certificates is dishonored 197.4725
Purchase of county-held tax certificates

Current through Fall 2025

§ 197.442. Tax collector not to sell certificates on land on which taxes have been paid; penalty's source at flsenate​.gov