Florida § 173.06 - Affidavits and certificates as prima facie evidence; proof of validity or invalidity.
Full text of Florida Florida Statutes § 173.06 — Affidavits and certificates as prima facie evidence; proof of validity or invalidity., with citation guidance and answers to common questions.
§ 173.06. Affidavits and certificates as prima facie evidence; proof of validity or invalidity.
(1) An affidavit or affidavits of the tax collector or other officer of complainant having the duty of issuing or collecting such taxes, special assessments or tax certificates, as to the existence of delinquent taxes, tax certificates and special assessments upon any parcel of land and the time when the same became due, the amount due thereon, including interest and penalties, and the nonpayment thereof, shall be received in evidence as prima facie proof of the facts so certified and of the validity of all proceedings in and about the levying and assessment of such taxes and special assessments and the issuing of such tax certificate or certificates. (2) Tax certificates shall be admissible in evidence and shall be prima facie valid. (3) No tax certificate shall be held invalid except upon proof that the property was not subject to taxation or that the taxes had been paid previous to any tax sale or prior to the institution of the suit.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 173.06
What does Florida Statutes § 173.06 cover?
Section 173.06 ("Affidavits and certificates as prima facie evidence; proof of validity or invalidity.") 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 § 173.06?
A common citation format is "Florida Statutes § 173.06" (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 § 173.06 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.