Florida § 270.18 - Tax liens extinguished when lands revert to state; exception.
Full text of Florida Florida Statutes § 270.18 — Tax liens extinguished when lands revert to state; exception., with citation guidance and answers to common questions.
§ 270.18. Tax liens extinguished when lands revert to state; exception.
Reinstatement of title in the state or its agency shall, by foreclosure or otherwise, operate to extinguish all liens for all taxes or assessments to which the lands would not have been subject had the title been in the state or its agency; provided, however, that any tax certificate or tax deed issued upon such lands or other property in the hands of a person, private firm or private corporation, shall represent a valid obligation against the said lands, and said certificate may be redeemed and paid for by the said state or its agency as provided by law in other cases for the purchase or redemption of tax certificates, and in case of deed, by paying to the holder the amount paid by him or her, plus interest at 6 percent per annum since the date of the said deed.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 270.18
What does Florida Statutes § 270.18 cover?
Section 270.18 ("Tax liens extinguished when lands revert to state; exception.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 270.18?
A common citation format is "Florida Statutes § 270.18" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 270.18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.