Your recipients will receive an email with this envelope shortly and will be able to access it on trellis. You can always see your envelopes by clicking the Inbox on the top right hand corner.
Your subscription has successfully been upgraded.
196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident.—
(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 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 an 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.(2) The collection of the taxes provided in this section shall be in the same manner as existing ad valorem taxes, and the above procedure of recapturing such taxes shall be supplemental to any existing provision under the laws of this state.(3) The lien herein provided shall not attach to the property until the notice of tax lien is filed among the public records of the county where the property is located. Prior to the filing of such notice of lien, any purchaser for value of the subject property shall take free and clear of such lien. Such lien when filed shall attach to any property which is identified in the notice of lien and is owned by the person who illegally or improperly received the homestead exemption. Should such person no longer own property in the county, but own property in some other county or counties in the state, it shall be the duty of the property appraiser to record a notice of tax lien in such other county or counties, identifying the property owned by such person in such county or counties, and it shall become a lien against such property in such county or counties.
Feb 24, 2017
Judgment on the Pleadings
Circuit Civil Plantation Key
Monroe County, FL
Other - Matters not falling within the other Civil Subcatego
Jan 23, 2020
Active
Miami-Dade County
Miami-Dade County, FL
Declaratory Judgment
Mar 28, 2017
Dismissal
Sarasota County
Sarasota County, FL
MAN D A T E from DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA SECOND DISTRICT THIS CAUSE HAVING BEEN BROUGHT TO THIS COURT BY APPEAL, AND AFTER DUE CONSIDERATION THE COURT HAVING ISSUED ITS OPINION: YOU ARE HEREBY COMMANDED THAT SUCH FURTHER PROCEEDINGS BE HAD IN SAID CAUSE, IF REQUIRED, INACCORDANCE WITH THE OPINION OF THIS COURT ATTACHED HERETO AND INCORPORATED AS PART OF THIS ORDER, AND WITH THE RULES OF PROCEDURE AND LAWS OF THE STATE OF FLORIDA. WITNESS THE HONORABLE NELLY N…
Filing # 95655998 E-Filed 09/13/2019 10:57:06 AM IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COUNTY, FLORIDA CAROLE K. FELIX, as Trustee of the Carole K. Felix Revocable Trust u/a/d 4/13/1998 Plaintiff, ; - ¥. Case No.: 2019 CA 000410 NC BILL FURST, as Property Appraiser of Sarasota County, Florida, and BARBARA FORD C OATES, as Tax Collector of Sarasota County, Florida, Defendants. HENNE AMPA HPAL AREA MAA NAA ANE A oA EMA ANA WAC EAT AeA eer OHANS …
Filing # 95810614 E-Filed 09/17/2019 10:22:52 AM IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COUNTY, FLORIDA DONALD SHEELER, Plaintiff, v. Case No. 2016 CA 1526 NC WILLIAM FURST in his capacity as SARASOTA COUNTY PROPERTY APPRAISER, BARBARA FORD-COATES, in her capacity as SARASOTA COUNTY TAX COLLECTOR, LEON M. BIEGALSKI, in his capacity as Executive Director of the FLORIDA DEPARTMENT OF REVENUE, Defendants. / DEFENDANT’S MOTION FOR RECONSIDERATION Defendant, …
Filing # 65053026 E-Filed 12/06/2017 03:20:55 PM IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COUNTY, FLORIDA GERALD J. BRIELMAIER, Plaintiff, V. CASE NO. 2017 CA 000651 NC BILL FURST, as Sarasota County Property Appraiser, Defendant. / MOTION FOR REHEARING ON THE COURT’S ORDER GRANTING SUMMARY JUDGMENT FOR THE DEFENDANT, DENYING SUMMARY JUDGMENT FOR THE PLAINTIFF Plaintiff, GERALD J. BRIELMAIER (“Plaintiff’), pursuant to Rule 1.530, Fla. R. Civ. P., requests…
Filing # 85413329 E-Filed 02/25/2019 10:10:57 AM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA RAUL MEJIA, and VIRGINIA LOPEZ, Plaintiffs, v Case No. 2018-012371-CA PEDRO GARCIA, as Property Appraiser of Miami-Dade County; LEON M. BIEGALSKI, as Executive Director of the Florida Department of Revenue, MARCUS SAIZ DE LA MORA, as Tax Collector of Miami-Dade County, Defendants. / DEFENDANT JIM ZINGALE’S ANSWER TO SECOND AMENDED COMPLAINT Defendant …
Miami-Dade County, FL
Feb 25, 2019
Declaratory Judgment
For full print and download access, please subscribe at https://www.trellis.law/.
Please wait a moment while we load this page.