Florida § 197.446 - Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
Full text of Florida Florida Statutes § 197.446 — Payment of back taxes as condition precedent to cancellation of tax certificate held by county., with citation guidance and answers to common questions.
§ 197.446. Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or to set aside or cancel any tax certificate held by any county in the state until the owner pays to the tax collector of the county where the property is assessable the full amount of the taxes that could have been lawfully assessed against the property for the period covered by the assessment complained of, whether or not the real estate has been returned for assessment by the owner. In all such cases, the court shall ascertain and determine the amount of tax to be paid by the owner.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 197.446
What does Florida Statutes § 197.446 cover?
Section 197.446 ("Payment of back taxes as condition precedent to cancellation of tax certificate held by county.") 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 § 197.446?
A common citation format is "Florida Statutes § 197.446" (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 § 197.446 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.