Legal Opinion
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Florida Attorney General Reports
Decided August 29, 1979Published
1Opinion of the Court
Randy Miller Executive Director Department of Revenue Tallahassee
QUESTION:
Are tax liens created by the recording of a warrant issued by the Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), governed by the limitation provisions of s. 95.11 or by s. 95.091, F. S.?
SUMMARY:
Tax liens created by the recording of warrants issued by the Department of Revenue pursuant to ss. 199.262(1) and 212.15(3), F. S. (1978 Supp.), are governed by the limitation provisions of s.95.091, F. S. Such liens, therefore, expire at the end of 5 years after the date the tax is assessed…
2Cases cited10 opinions
- Thayer v. StateSupreme Court of Florida · 1976
- Dobbs v. Sea Isle HotelSupreme Court of Florida · 1952
- Ideal Farms Drainage District v. Certain LandsSupreme Court of Florida · 1944
- Adams v. CulverSupreme Court of Florida · 1959
- Farrey v. BettendorfSupreme Court of Florida · 1957
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