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Florida Taxation And Finance Code Section 192.053 - Taxation: General Provisions - Lien for unpaid taxes.

Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Taxation And Finance Code Section 192.053 - Taxation: General Provisions - Lien for unpaid taxes.

Title XIV   TAXATION AND FINANCE

Chapter 192   TAXATION: GENERAL PROVISIONS

192.053  Lien for unpaid taxes.--A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue in full force and effect until discharged by payment as provided in chapter 197 or until barred under chapter 95.

History.--s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.

Note.--Former ss. 192.04, 192.021.

Last modified: November 21, 2006