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Florida Attorney General Reports

Decided April 19, 2006Published

1Opinion of the Court

Dear Mr. Nash:

On behalf of the Honorable J.R."Jack" Parker, Sheriff of Brevard County, you ask substantially the following question:

Is a sheriff considered to be a county governmental unit for purposes of section 197.552, Florida Statutes, and thus for purposes of section 197.582(2), Florida Statutes?

Section 197.552, Florida Statutes, provides:

"All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall be witnessed by two witnesses, the official seal shall be attached thereto, and the deed shall be acknowledged or proven as other…

2Cases cited4 opinions

  1. Beard v. HambrickSupreme Court of Florida · 1981
  2. Penzell v. M & M Construction Group Corp.District Court of Appeal of Florida · 2005
  3. City of Jacksonville v. Nashid Properties, Inc.District Court of Appeal of Florida · 1994
  4. Sugarmill Woods Oaks Village Association, Inc. v. WiresDistrict Court of Appeal of Florida · 2000

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