Florida § 173.06 Affidavits and certificates as prima facie evidence; proof of validity or invalidity

Florida Statutes

§ 173.06 — Affidavits and certificates as prima facie evidence; proof of validity or invalidity

Florida § 173.06

TitleXII

Ch. 173FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS

This text of Florida § 173.06 (Affidavits and certificates as prima facie evidence; proof of validity or invalidity) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 173.06 (2026).

Text

(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 u

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(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.