Florida Statutes (Last Updated: April 21, 2021) |
TITLE XIV. TAXATION AND FINANCE |
CHAPTER 197. TAX COLLECTIONS, SALES, AND LIENS |
SECTION 197.102. Definitions. |
SECTION 197.103. Deputy tax collectors; appointment. |
SECTION 197.122. Lien of taxes; application. |
SECTION 197.123. Erroneous returns; notification of property appraiser. |
SECTION 197.131. Correction of erroneous assessments. |
SECTION 197.146. Uncollectible personal property taxes; correction of tax roll. |
SECTION 197.152. Collection of unpaid or omitted taxes; interest amount; taxable value. |
SECTION 197.162. Tax discount payment periods. |
SECTION 197.172. Interest rate; calculation and minimum. |
SECTION 197.182. Department of Revenue to pass upon and order refunds. |
SECTION 197.192. Land not to be divided or plat filed until taxes paid. |
SECTION 197.212. Minimum tax bill. |
SECTION 197.217. Judicial sale; payment of taxes. |
SECTION 197.222. Prepayment of estimated tax by installment method. |
SECTION 197.2301. Payment of taxes prior to certified roll procedure. |
SECTION 197.2421. Property tax deferral. |
SECTION 197.2423. Application for property tax deferral; determination of approval or denial by tax collector. |
SECTION 197.2425. Appeal of denied tax deferral. |
SECTION 197.243. Definitions relating to homestead property tax deferral. |
SECTION 197.252. Homestead tax deferral. |
SECTION 197.2524. Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property. |
SECTION 197.2526. Eligibility for tax deferral for affordable rental housing property. |
SECTION 197.254. Annual notification to taxpayer. |
SECTION 197.262. Deferred payment tax certificates. |
SECTION 197.263. Change in ownership or use of property. |
SECTION 197.272. Prepayment of deferred taxes. |
SECTION 197.282. Distribution of payments. |
SECTION 197.292. Construction. |
SECTION 197.301. Penalties. |
SECTION 197.312. Payment by mortgagee. |
SECTION 197.318. Abatement of taxes for residential improvements damaged or destroyed by Hurricane Hermine, Hurricane Matthew, or Hurricane Irma. |
SECTION 197.322. Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. |
SECTION 197.3225. Public records exemption; taxpayer e-mail addresses. |
SECTION 197.323. Extension of roll during adjustment board hearings. |
SECTION 197.332. Duties of tax collectors; branch offices. |
SECTION 197.333. When taxes due; delinquent. |
SECTION 197.3335. Tax payments when property is subject to adverse possession; refunds. |
SECTION 197.343. Tax notices; additional notice required. |
SECTION 197.344. Lienholders; receipt of notices and delinquent taxes. |
SECTION 197.363. Special assessments and service charges; optional method of collection. |
SECTION 197.3631. Non-ad valorem assessments; general provisions. |
SECTION 197.3632. Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. |
SECTION 197.3635. Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. |
SECTION 197.373. Payment of portion of taxes. |
SECTION 197.374. Partial payment of current year taxes. |
SECTION 197.383. Distribution of taxes. |
SECTION 197.402. Advertisement of real or personal property with delinquent taxes. |
SECTION 197.403. Proof of publication. |
SECTION 197.412. Attachment of tangible personal property in case of removal. |
SECTION 197.413. Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. |
SECTION 197.414. Record of warrants and levies on tangible personal property. |
SECTION 197.4155. Delinquent personal property taxes; payment program. |
SECTION 197.416. Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. |
SECTION 197.417. Sale of personal property after seizure. |
SECTION 197.432. Sale of tax certificates for unpaid taxes. |
SECTION 197.4325. Procedure when payment of taxes or tax certificates is dishonored. |
SECTION 197.433. Duplicate certificates. |
SECTION 197.442. Tax collector not to sell certificates on land on which taxes have been paid; penalty. |
SECTION 197.443. Cancellation of tax certificates; correction of tax certificates. |
SECTION 197.444. Cancellation of tax certificates; suit by holder. |
SECTION 197.446. Payment of back taxes as condition precedent to cancellation of tax certificate held by county. |
SECTION 197.447. Cancellation of tax liens held by the county on property of the United States and the State of Florida. |
SECTION 197.462. Transfer of tax certificates held by individuals. |
SECTION 197.472. Redemption of tax certificates. |
SECTION 197.4725. Purchase of county-held tax certificates. |
SECTION 197.473. Disposition of unclaimed redemption moneys. |
SECTION 197.482. Expiration of tax certificate. |
SECTION 197.492. Errors and insolvencies report. |
SECTION 197.502. Application for obtaining tax deed by holder of tax sale certificate; fees. |
SECTION 197.512. Notice, form of publication for obtaining tax deed by holder. |
SECTION 197.522. Notice to owner when application for tax deed is made. |
SECTION 197.532. Fees for mailing additional notices, when application is made by holder. |
SECTION 197.542. Sale at public auction. |
SECTION 197.552. Tax deeds. |
SECTION 197.562. Grantee of tax deed entitled to immediate possession. |
SECTION 197.572. Certain easements survive tax sales and deeds. |
SECTION 197.573. Survival of restrictions and covenants after tax sale. |
SECTION 197.582. Disbursement of proceeds of sale. |
SECTION 197.592. County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens. |
SECTION 197.593. Corrective county deeds without consideration or further notice. |
SECTION 197.602. Reimbursement required in challenges to the validity of a tax deed. |
SECTION 197.603. Declaration of legislative findings and intent. |