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...
- 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...
- 192.047 Date of filing.
(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service postmark of an application for exemption, an application...
- 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...
- 192.117 Property Tax Administration Task Force.
There is created the Property Tax Administration Task Force for the purpose of serving as a forum for bringing issues in property tax administration to...
- 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...
