(1) No sheriff, receiver, assignee, general or special magistrate, or other officer shall sell the property or franchise of any person for failure to pay taxes, penalties, or interest without first filing with the department a statement containing the following information:
(a) The name of the plaintiff or party at whose instance or upon whose account the sale is made.
(b) The name of the person whose property or franchise is to be sold.
(c) The time and place of sale.
(d) The nature of the property and the location of the same.
(2) The department, after receiving notice as provided in subsection (1), shall furnish to the sheriff, receiver, trustee, assignee, general or special magistrate, or other officer having charge of the sale a certified copy or copies of all taxes, penalties, and interest on file in the office of the department as liens against such person and, in the event there are no such liens, a certificate showing that fact, which certified copy or copies of certificate shall be publicly read by such officer at and immediately before the sale of the property or franchise of such person.
History.—s. 2, ch. 80-415; s. 2, ch. 81-151; s. 74, ch. 2004-11.
Note.—Former s. 206.987.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 207 - Tax on Operation of Commercial Motor Vehicles
207.003 - Privilege Tax Levied.
207.006 - Reports to Be Filed Regardless of Tax.
207.007 - Offenses; Penalties and Interest.
207.008 - Retention of Records by Motor Carrier.
207.011 - Inspection of Records; Hearings; Forms; Rules.
207.012 - Estimate of Amount of Tax Due and Unpaid.
207.013 - Suits for Collection of Unpaid Taxes, Penalties, and Interest.
207.014 - Departmental Warrant for Collection of Unpaid Taxes.
207.015 - Tax a Lien on Property.
207.016 - Officer’s Sale of Property or Franchise.
207.017 - Department to Furnish Certificate of Liens.
207.018 - Foreclosure of Liens.
207.019 - Discontinuance or Transfer of Business; Change of Address.
207.021 - Informal Conferences; Settlement or Compromise of Taxes, Penalties, or Interest.
207.022 - Restraining and Enjoining Violation.
207.023 - Authority to Inspect Vehicles, Make Arrests, Seize Property, and Execute Warrants.
207.024 - Cooperation of Other State Agencies in Administration of Law.
207.025 - Exchange of Information.
207.0281 - Registration; Cooperative Reciprocal Agreements Between States.