197.373 Payment of portion of taxes.—
(1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.
(2) The request must be made at least 45 days before the tax certificate sale.
(3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.
(4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s. 192.037.
History.—s. 164, ch. 85-342; s. 31, ch. 2011-151.
Section: Previous 197.3335 197.343 197.344 197.363 197.3631 197.3632 197.3635 197.373 197.374 197.383 197.402 197.403 197.412 197.413 197.414 NextLast modified: September 23, 2016