Florida Statutes Title XIV Chapter 192 - Taxation: General Provisions

• 192.001 - Definitions.
  All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply...
• 192.0105 - Taxpayer Rights.
  There is created a Florida Taxpayer’s Bill of Rights for property taxes and assessments to guarantee that the rights, privacy, and property of the taxpayers...
• 192.011 - All Property To Be Assessed.
  The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to...
• 192.032 - Situs Of Property For Assessment Purposes.
  All property shall be assessed according to its situs as follows:(1) Real property, in that county in which it is located and in that taxing jurisdiction...
• 192.037 - Fee Timeshare Real Property; Taxes And Assessments; Escrow.
  (1) For the purposes of ad valorem taxation and special assessments, the managing entity responsible for operating and maintaining fee timeshare real property shall be considered...
• 192.042 - Date Of Assessment.
  All property shall be assessed according to its just value as follows:(1) Real property, on January 1 of each year. Improvements or portions not substantially completed...
• 192.047 - Date Of Filing.
  (1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service or commercial mail delivery service postmark on an...
• 192.048 - Electronic Transmission.
  (1) Subject to subsection (2), the following documents may be transmitted electronically rather than by regular mail:(a) The notice of proposed property taxes required under s. 200.069.(b) The...
• 192.053 - Lien For Unpaid Taxes.
  A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of...
• 192.071 - Administration Of Oaths.
  For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the duties of the...
• 192.091 - Commissions Of Property Appraisers And Tax Collectors.
  (1)(a) The budget of the property appraiser’s office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of...
• 192.102 - Payment Of Property Appraisers’ And Collectors’ Commissions.
  (1) The board of county commissioners and school board of each county shall advance and pay to the county tax collector of each such county, at...
• 192.105 - Unlawful Disclosure Of Federal Tax Information; Penalty.
  (1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except in accordance with...
• 192.115 - Performance Review Panel.
  If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2...
• 192.123 - Notification Of Veteran’s Guardian.
  Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the guardian...

Last modified: September 23, 2016