Fla. Stat. § 173.06
This is the official text of Fla. Stat. § 173.06, part of Florida’s Stat — part of the compiled statutory law of Florida, published by the state as "Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
173.06 Affidavits and certificates as prima facie evidence; proof of validity or invalidity.
Official statutory 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 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.
History: s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6).
(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.
History: s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6).
Status: in_force · Read it on the official government site
Need a lawyer in Florida?
Find a Florida lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.