(1) In the foreclosure of municipal tax and special assessment liens by suit in the nature of proceedings in rem, as provided by this chapter, for the purpose of adjudicating therein all tax liens against the lands being proceeded against, or any portion thereof, and receiving from the proceeds of any foreclosure sale in such proceedings a proper and proportionate share of such proceeds in satisfaction of tax liens so adjudicated, the owner, holder, or assignee of any tax lien, however evidenced, of equal or inferior dignity with those of the complainant on or against the lands being proceeded against, or any portion thereof, may be included as and made a party defendant in such proceeding by the service of process on such party defendant in the manner provided by law for service of process on defendants in chancery.
(2) This section is intended to broaden the scope of the foreclosure proceedings authorized by this chapter, so as to permit the adjudication of tax liens of equal dignity in said proceedings, and shall be liberally construed to effectuate such purpose.
History.—ss. 1, 2, ch. 22021, 1943.
Structure Florida Statutes
Chapter 173 - Foreclosure of Municipal Tax and Special Assessment Liens
173.01 - Foreclosure of Municipal Tax Certificates Authorized.
173.02 - Proceedings in Rem Against the Lands.
173.03 - Conditions Determining When Suit May Be Brought; Lands and Claims Included.
173.05 - Parties; Time for Appearance.
173.06 - Affidavits and Certificates as Prima Facie Evidence; Proof of Validity or Invalidity.
173.07 - Tender of Correct Amount as Condition Precedent.
173.08 - Judgment for Complainant; Amounts Included; Attorney’s Fee.
173.11 - Distribution of Proceeds of Sale.
173.12 - Lands May Be Redeemed Prior to Sale.
173.13 - Procedure Under This Chapter Optional.
173.14 - Chapter Supplemental to Other Law.
173.15 - Parties and Subject Matter; Tax Liens of Equal Dignity.