Chapter 197 Tax Collections, Sales, And Liens
- 197.102 Definitions.
As used in this chapter, the following definitions apply, unless the context clearly requires otherwise: (1) "Department," unless otherwise specified, means the Department of Revenue. (2) "Omitted...
- 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....
- 197.122 Lien of taxes; dates; 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 Correcting erroneous returns.
If any tax collector has reason to believe that any 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...
- 197.152 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 Discounts; amount and time.
On all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for early payment thereof shall be at the...
- 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 paragraph (b), the department shall pass upon and order refunds when payment of taxes assessed on the county tax rolls has...
- 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...
- 197.202 Destruction of 20-year-old tax receipts.
The tax collector in each county of the state is authorized to destroy all duplicate tax receipts and microfilm of tax receipts on file in...
- 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...
- 197.242 Short title.
This act shall be known and may be cited as the "Homestead Property Tax Deferral Act." History.--s. 1, ch. 77-301; s. 143, ch. 85-342. Note.--Former...
- 197.243 Definitions relating to Homestead Property Tax Deferral Act.
(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 the provisions of s. 196.031(1) may elect to defer payment of a portion of...
- 197.253 Homestead tax deferral; application.
(1) The application for deferral shall be made upon a form prescribed by the department and furnished by the county tax collector. The application form shall...
- 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) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have been collected...
- 197.263 Change in ownership or use of property.
(1) In the event that there is a change in use of tax-deferred property such that the owner is no longer entitled to claim homestead exemption...
- 197.272 Prepayment of deferred taxes.
(1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner of the...
- 197.282 Distribution of payments.
When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property...
- 197.292 Construction.
Nothing in this act shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property, defer payment of...
- 197.301 Penalties.
(1) The following penalties shall be imposed on any person who willfully files information required under s. 197.252 or s. 197.263 which is incorrect: (a) Such person...
- 197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
(1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow for ad valorem tax...
- 197.304 Tax deferral for recreational and commercial working waterfronts.
(1) Any property owner in a jurisdiction that has adopted a tax deferral ordinance pursuant to s. 197.303 that owns a recreational and commercial working waterfront...
- 197.3041 Tax deferral for recreational and commercial working waterfronts; application.
(1) The application for deferral must be made annually upon a form prescribed by the department and furnished by the county tax collector. The application form...
- 197.3042 Deferred payment tax certificates.
(1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have been collected...
- 197.3043 Change in use or ownership of property.
(1) If there is a change in use or ownership of the tax-deferred property such that the owner is no longer entitled to claim the property...
- 197.3044 Prepayment of deferred taxes.
(1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by: (a) The owner of the...
- 197.3045 Distribution of payments.
When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property...
- 197.3046 Construction.
Sections 197.303-197.3047 do not prevent the collection of personal property taxes that become a lien against tax-deferred property, defer payment of special assessments to benefited...
- 197.3047 Penalties.
(1) The following penalties shall be imposed on any person who willfully files information required under ss. 197.303-197.3047 which is incorrect: (a) The person shall pay the...
- 197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
(1) A board of county commissioners or the governing authority of a municipality may adopt an ordinance to allow for ad valorem tax deferrals on affordable...
- 197.3071 Eligibility for tax deferral.
The tax deferral authorized by this section is applicable only on a pro rata basis to the ad valorem taxes levied on residential units within...
- 197.3072 Deferral for affordable rental housing properties.
(1) Any property owner in a jurisdiction that has adopted an ad valorem tax-deferral ordinance or a deferral of non-ad valorem assessments ordinance pursuant to s....
- 197.3073 Deferral application.
(1) The application for a deferral of ad valorem taxes and non-ad valorem assessments must be made annually upon a form prescribed by the department and...
- 197.3074 Deferred payment tax certificates.
(1) The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have been collected...
- 197.3075 Change in use or ownership of property.
(1) If there is a change in use or ownership of the property that has been granted an ad valorem tax or non-ad valorem assessment deferral...
- 197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
(1) All or part of the deferred taxes, non-ad valorem assessments, and accrued interest may at any time be paid to the tax collector by: (a) The...
- 197.3077 Distribution of payments.
When any deferred tax, non-ad valorem assessment, or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description...
- 197.3078 Construction.
This section does not prevent the collection of personal property taxes that become a lien against tax-deferred property, or defer payment of special assessments to...
- 197.3079 Penalties.
(1) The following penalties shall be imposed on any person who willfully files information required under this section which is incorrect: (a) The person shall pay the...
- 197.312 Payment by mortgagee.
If any mortgagee shall elect to pay the taxes when an applicant qualifies for tax deferral, then such election shall not give the mortgagee the...
- 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...
- 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.
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...
- 197.343 Tax notices; additional notice required.
(1) An additional tax notice shall be mailed by April 30 to each taxpayer whose payment has not been received. The notice shall include a description...
- 197.344 Lienholders; receipt of notices and delinquent taxes.
(1) When requested in writing, a tax notice shall be mailed according to the following procedures: (a) Upon request by any taxpayer aged 60 or over, the...
- 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...
- 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...
- 197.383 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) Whenever legal advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The office of the tax collector...
- 197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
The newspaper publishing the notice of a tax sale shall transmit by mail a copy of the paper containing each notice to the tax collector...
- 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 Tax collector to keep 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; installment payment program.
(1) A county tax collector may implement an installment payment program for the payment of delinquent personal property taxes. If implemented, the program must be available,...
- 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
It shall be the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue from...
- 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 15 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 checks received for payment of taxes or tax certificates are dishonored.
(1)(a) Within 10 days after a check received by the tax collector for payment of taxes is dishonored, the tax collector shall notify the maker of...
- 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 void tax certificates; correction of tax certificates; procedure.
(1) When a tax certificate on lands has been sold for unpaid taxes and: (a) The tax certificate evidencing the sale is void because the taxes on...
- 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 by endorsement at any time before they are redeemed or a tax deed is executed...
- 197.472 Redemption of tax certificates.
(1) Any person may redeem a tax certificate or purchase a county-held certificate at any time after the certificate is issued and before a tax deed...
- 197.473 Disposition of unclaimed redemption moneys.
(1) After money paid to the tax collector for the redemption of tax certificates has been held for 90 days, which money is payable to the...
- 197.482 Limitation upon lien of tax certificate.
(1) After the expiration of 7 years from the date of issuance, which is the date of the first day of the tax certificate sale as...
- 197.492 Errors and insolvencies list.
On or before the 60th day after the tax certificate sale, the tax collector shall make out a report to the board of county commissioners...
- 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
(1) The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year of...
- 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) The lands 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 Party recovering land must refund taxes paid and interest.
If, in an action at law or in equity involving the validity of any tax deed, the court holds that the tax deed was invalid...
