Levy Information
A levy is a powerful collection tool used by courts and government entities to enforce payment of debts. It can apply to various types of property, including bank accounts, wages, real estate, or personal assets.
In civil cases, a creditor with a valid court judgment may obtain a writ of execution authorizing the sheriff or marshal to levy on the debtor’s property. In tax matters, agencies such as the IRS or Florida Department of Revenue can issue a tax levy without court involvement after proper notice.
Once levied, the property may be sold, and the proceeds are applied toward the outstanding debt or judgment balance.
Florida Legal Definition
Under **Florida law**, a levy is the act of legal seizure of property by a sheriff or authorized officer under a writ of execution, attachment, or similar court order. The procedures for levy and sale are governed by **Florida Statutes Chapter 56**.
In the case of tax enforcement, **Florida Statute §213.73** authorizes the Department of Revenue to levy upon a taxpayer’s property for unpaid taxes. Florida law requires that the debtor receive notice before the levy and provides certain exemptions for homestead property, wages, and other protected assets.
After the levy, the sheriff may sell the seized property at public auction to satisfy the judgment or tax debt.
How It’s Used in Practice
In practice, levies are commonly used by creditors, judgment holders, and taxing authorities in Florida to enforce payment of debts.
- Creditors file a motion for writ of execution, after which the sheriff levies the debtor’s non-exempt assets.
- Government agencies may issue administrative levies for unpaid taxes or fines.
- Lawyers assist both creditors and debtors in navigating exemption claims and proper levy procedures.
- Levies may lead to garnishment of wages, sale of real property, or seizure of bank funds if the debtor fails to pay.
Strict compliance with Florida’s statutory procedures is essential to ensure a levy’s validity and fairness.
Key Takeaways
- A levy is a legal seizure of property or assets to satisfy a judgment or tax debt.
- Florida law governs levies under Chapter 56, Florida Statutes and related tax statutes.
- Only non-exempt assets may be levied, and proper notice must be provided to the debtor.
- Levies may result in the sale of property through sheriff’s auctions.
- Attorneys help ensure levies are conducted lawfully and protect clients’ rights during the process.
Disclaimer: The information and opinions provided are for general educational, informational or entertainment purposes only and should not be construed as legal advice or a substitute for consultation with a qualified attorney. Any information that you read does not create an attorney–client relationship with Barnes Walker, Goethe, Perron & Shea, PLLC, or any of its attorneys. Because laws, regulations, and court interpretations may change over time, the definitions and explanations provided here may not reflect the most current legal standards. The application of law varies depending on your particular facts and jurisdiction. For advice regarding your specific situation, please contact one of our Florida attorneys for personalized guidance.
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