Florida Statutes Title XIV Chapter 197 - Tax Collections, Sales, And Liens

• 197.102 - Definitions.
  (1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:(a) “Awarded” means the time when the tax collector or a designee...
• 197.103 - Deputy Tax Collectors; Appointment.
  Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.History.—s. 1, ch. 80-366; s. 9, ch. 81-284;...
• 197.122 - Lien Of Taxes; Application.
  (1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any...
• 197.123 - Erroneous Returns; Notification Of Property Appraiser.
  If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or...
• 197.131 - Correction Of Erroneous Assessments.
  Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect...
• 197.146 - Uncollectible Personal Property Taxes; Correction Of Tax Roll.
  A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and...
• 197.152 - Collection Of Unpaid Or Omitted Taxes; Interest Amount; Taxable Value.
  Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year...
• 197.162 - Tax Discount Payment Periods.
  (1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at...
• 197.172 - Interest Rate; Calculation And Minimum.
  (1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except...
• 197.182 - Department Of Revenue To Pass Upon And Order Refunds.
  (1)(a) Except as provided in paragraphs (b), (c), and (d), the department shall pass upon and order refunds if payment of taxes assessed on the county...
• 197.192 - Land Not To Be Divided Or Plat Filed Until Taxes Paid.
  No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of...
• 197.212 - Minimum Tax Bill.
  On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices...
• 197.217 - Judicial Sale; Payment Of Taxes.
  All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from...
• 197.222 - Prepayment Of Estimated Tax By Installment Method.
  (1) Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments for...
• 197.2301 - Payment Of Taxes Prior To Certified Roll Procedure.
  (1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for collection...
• 197.2421 - Property Tax Deferral.
  (1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral...
• 197.2423 - Application For Property Tax Deferral; Determination Of Approval Or Denial By Tax Collector.
  (1) A property owner is responsible for submitting an annual application for tax deferral with the county tax collector on or before March 31 following the...
• 197.2425 - Appeal Of Denied Tax Deferral.
  An appeal of a denied tax deferral must be made by the property owner to the value adjustment board on a form prescribed by the...
• 197.243 - Definitions Relating To Homestead Property Tax Deferral.
  (1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does...
• 197.252 - Homestead Tax Deferral.
  (1) Any person who is entitled to claim homestead tax exemption under s. 196.031(1) may apply to defer payment of a portion of the combined total...
• 197.2524 - Tax Deferral For Recreational And Commercial Working Waterfront Properties And Affordable Rental Housing Property.
  (1) This section applies to:(a) Recreational and commercial working waterfront properties if the owners are engaging in the operation, rehabilitation, or renovation of such properties in accordance...
• 197.2526 - Eligibility For Tax Deferral For Affordable Rental Housing Property.
  The tax deferral authorized by s. 197.2524 applies only on a pro rata basis to the ad valorem taxes levied on residential units within a...
• 197.254 - Annual Notification To Taxpayer.
  (1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes...
• 197.262 - Deferred Payment Tax Certificates.
  (1) At a tax certificate sale, the tax collector shall strike to the county each certificate on property for which taxes have been deferred. Certificates issued...
• 197.263 - Change In Ownership Or Use Of Property.
  (1) If there is a change in use or ownership of tax-deferred property such that the owner is no longer eligible for the tax deferral granted,...
• 197.272 - Prepayment Of Deferred Taxes.
  All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector. Any payment that is less...
• 197.282 - Distribution Of Payments.
  When any deferred taxes, assessments, or interest is collected, the tax collector shall maintain a record of the payment. The tax collector shall distribute payments...
• 197.292 - Construction.
  This chapter does not:(1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property;(2) Defer payment of special assessments to benefited property other...
• 197.301 - Penalties.
  (1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:(a) The person shall pay the total amount of...
• 197.312 - Payment By Mortgagee.
  If any mortgagee elects to pay the taxes when an applicant qualifies for tax deferral, such election does not give the mortgagee the right to...
• 197.322 - Delivery Of Ad Valorem Tax And Non-ad Valorem Assessment Rolls; Notice Of Taxes; Publication And Mail.
  (1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet.(2) The tax collector shall...
• 197.3225 - Public Records Exemption; Taxpayer E-mail Addresses.
  (1) A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I...
• 197.323 - Extension Of Roll During Adjustment Board Hearings.
  (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll...
• 197.332 - Duties Of Tax Collectors; Branch Offices.
  (1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to...
• 197.333 - When Taxes Due; Delinquent.
  All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by...
• 197.3335 - Tax Payments When Property Is Subject To Adverse Possession; Refunds.
  (1) Upon the receipt of a subsequent payment for the same annual tax assessment for a particular parcel of property, the tax collector must determine whether...
• 197.343 - Tax Notices; Additional Notice Required.
  (1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic...
• 197.344 - Lienholders; Receipt Of Notices And Delinquent Taxes.
  (1) When requested in writing, a tax notice shall be sent according to the following procedures:(a) Upon request by any taxpayer who is 60 years old or...
• 197.363 - Special Assessments And Service Charges; Optional Method Of Collection.
  (1) At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to this...
• 197.3631 - Non-ad Valorem Assessments; General Provisions.
  Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197.3635. Non-ad valorem assessments...
• 197.3632 - Uniform Method For The Levy, Collection, And Enforcement Of Non-ad Valorem Assessments.
  (1) As used in this section:(a) “Levy” means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately located property by a...
• 197.3635 - Combined Notice Of Ad Valorem Taxes And Non-ad Valorem Assessments; Requirements.
  A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. The...
• 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...
• 197.374 - Partial Payment Of Current Year Taxes.
  (1) As used in this section, the term “partial payment” means a payment that is less than the full amount of taxes due. The term does...
• 197.383 - Distribution Of Taxes.
  The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes...
• 197.402 - Advertisement Of Real Or Personal Property With Delinquent Taxes.
  (1) If advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The tax collector shall pay all newspaper...
• 197.403 - Proof Of Publication.
  The newspaper publishing the notice of a tax sale shall furnish a copy of the paper containing each notice to the tax collector within 10...
• 197.412 - Attachment Of Tangible Personal Property In Case Of Removal.
  The tax collector of each county shall have the power, in the same manner and under the rules of law governing attachments of debts in...
• 197.413 - Delinquent Personal Property Taxes; Warrants; Court Order For Levy And Seizure Of Personal Property; Seizure; Fees Of Tax Collectors.
  (1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal property...
• 197.414 - Record Of Warrants And Levies On Tangible Personal Property.
  The tax collector shall keep a record of all warrants and levies made under this chapter and shall note on such record the date of...
• 197.4155 - Delinquent Personal Property Taxes; Payment Program.
  (1) A county tax collector may implement a payment program for the payment of delinquent personal property taxes. If implemented, the tax collector shall require each...
• 197.416 - Continuing Duty Of The Tax Collector To Collect Delinquent Tax Warrants; Limitation Of Actions.
  It is the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue his or...
• 197.417 - Sale Of Personal Property After Seizure.
  (1) When personal property is levied upon for delinquent taxes as provided for in s. 197.413, at least 7 days before the sale the tax collector...
• 197.432 - Sale Of Tax Certificates For Unpaid Taxes.
  (1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates...
• 197.4325 - Procedure When Payment Of Taxes Or Tax Certificates Is Dishonored.
  (1) Within 10 days after a payment for taxes received by the tax collector is dishonored, the tax collector shall notify the payor that the payment...
• 197.433 - Duplicate Certificates.
  (1) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed....
• 197.442 - Tax Collector Not To Sell Certificates On Land On Which Taxes Have Been Paid; Penalty.
  (1) If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging the...
• 197.443 - Cancellation Of Tax Certificates; Correction Of Tax Certificates.
  (1) The tax collector shall forward a certificate of error to the department and enter a memorandum of error upon the list of certificates sold for...
• 197.444 - Cancellation Of Tax Certificates; Suit By Holder.
  (1) The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have such...
• 197.446 - Payment Of Back Taxes As Condition Precedent To Cancellation Of Tax Certificate Held By County.
  No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or...
• 197.447 - Cancellation Of Tax Liens Held By The County On Property Of The United States And The State Of Florida.
  When a board of county commissioners finds that the United States, or any duly constituted agency thereof, has acquired by purchase or contract to purchase...
• 197.462 - Transfer Of Tax Certificates Held By Individuals.
  (1) All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed.(2) The tax collector...
• 197.472 - Redemption Of Tax Certificates.
  (1) A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment...
• 197.4725 - Purchase Of County-held Tax Certificates.
  (1) Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made....
• 197.473 - Disposition Of Unclaimed Redemption Moneys.
  Money paid to the tax collector for the redemption of a tax certificate or a tax deed application that is payable to the holder of...
• 197.482 - Expiration Of Tax Certificate.
  Seven years after the date of issuance of a tax certificate, which is the date of the first day of the tax certificate sale as...
• 197.492 - Errors And Insolvencies Report.
  On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a...
• 197.502 - Application For Obtaining Tax Deed By Holder Of Tax Sale Certificate; Fees.
  (1) The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax...
• 197.512 - Notice, Form Of Publication For Obtaining Tax Deed By Holder.
  (1) Upon the receipt of the application as provided by s. 197.502, and after the proper charges have been paid, the clerk shall publish a notice...
• 197.522 - Notice To Owner When Application For Tax Deed Is Made.
  (1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be...
• 197.532 - Fees For Mailing Additional Notices, When Application Is Made By Holder.
  When the certificateholder makes a written request of the clerk and furnishes the names and addresses at the time of the filing of the application,...
• 197.542 - Sale At Public Auction.
  (1) Real property advertised for sale to the highest bidder as a result of an application filed under s. 197.502 shall be sold at public auction...
• 197.552 - Tax Deeds.
  All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall...
• 197.562 - Grantee Of Tax Deed Entitled To Immediate Possession.
  Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of...
• 197.572 - Easements For Conservation Purposes, Or For Public Service Purposes Or For Drainage Or Ingress And Egress Survive Tax Sales And Deeds.
  When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant...
• 197.573 - Survival Of Restrictions And Covenants After Tax Sale.
  (1) When a deed in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and covenants...
• 197.582 - Disbursement Of Proceeds Of Sale.
  (1) If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums he...
• 197.592 - County Delinquent Tax Lands; Method And Procedure For Sale By County; Certain Lands Conveyed To Municipalities; Extinction Of Liens.
  (1) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by the...
• 197.593 - Corrective County Deeds Without Consideration Or Further Notice.
  As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated “county lands acquired for delinquent...
• 197.602 - Reimbursement Required In Challenges To The Validity Of A Tax Deed.
  (1) If a party successfully challenges the validity of a tax deed in an action at law or equity, but the taxes for which the tax...
• 197.603 - Declaration Of Legislative Findings And Intent.
  The Legislature finds that the state has a strong interest in ensuring due process and public confidence in a uniform, fair, efficient, and accountable collection...

Last modified: September 23, 2016