Legal Notices
NOTICE: A tax lien can be imposed on your property pursuant to 196.161, Florida
Statutes. Section 196.161 (1) provides: (1) (a)When the estate of any person is
being probated or administered in another state under an allegation that such person
was a resident of that state and the estate of such person contains real property
situate in this state upon which homestead exemption has been allowed pursuant to
s. 196.031 for any year or years within 10 years immediately prior to the death
of the deceased, then within 3 years after the death of such a person the property
appraiser of the county where the real property is located shall, upon knowledge
of such fact, record a notice of tax lien against the property among the public
records of that county, and the property shall be subject to the payment of all
taxes exempt thereunder, a penalty of 50 percent of the unpaid taxes for each year,
plus 15 percent interest per year, unless the circuit court having jurisdiction
over the ancillary administration in this state, determines that the decedent was
a permanent resident of this state during the year or years an exemption was allowed,
whereupon the lien shall not be filed or, if filed, shall be canceled of record
by the property appraiser of the county where the real estate is located. (b) In
addition, upon determination by the property appraiser that for any year or years
within the prior 10 years a person who was not entitled to a homestead exemption
was granted a homestead exemption from ad valorem taxes, it shall be the duty of
the property appraiser making such determination to serve upon the owner a notice
of intent to record in the public records of the county a notice of tax lien against
any property owned by that person in the county, and such property shall be identified
in the notice of tax lien. Such property which is situated in this state shall be
subject to the taxes exempted thereby, plus a penalty of 50 percent of the unpaid
taxes for each year and 15 percent interest per annum. However, if a homestead exemption
is improperly granted as a result of a clerical mistake or omission by the property
appraiser, the person improperly receiving the exemption shall not be assessed penalty
and interest. Before any such lien may be filed, the owner so notified must be given
30 days to pay the taxes, penalties, and interest.
*NOTE: Disclosure of your social security number is mandatory. It is required by
section 196.011(1), Florida Statutes. The social security number will be used to
verify taxpayer identity information, homestead exemption information submitted
to property appraisers, and intangible tax information submitted to the Department
of Revenue.
You must check the acknowledgement box in order to continue.