§ 11. Lien.  


Latest version.
  • All taxes on real and personal property shall be a lien superior to all others and shall relate back to the first day of January of the year for which they are assessed and levied. The taxes on real property shall be and remain a lien thereon until paid, and the said lien or any proceedings to enforce it and to collect the taxes on real property shall not be barred by any statute of limitations now existing, nor shall the said lien or the said proceedings be held to be barred by any statute of limitations hereafter enacted which does not in terms refer to the lien of the taxes of the City of Orlando and the proceedings to enforce it and to collect the taxes; and the said lien shall not be divested by any state and county tax sale nor by any deed based on such tax sale.

(Laws of Fla. ch. 15394(1931), § 11)