Florida Chapter 197 — Tax Collections, Sales, and Liens

82 sections hosted, reproduced from the official public-domain source.

Fla. Stat. § 197.102— Definitions
Fla. Stat. § 197.103— Deputy tax collectors; appointment
Fla. Stat. § 197.122— Lien of taxes; application
Fla. Stat. § 197.123— Erroneous returns; notification of property appraiser
Fla. Stat. § 197.131— Correction of erroneous assessments
Fla. Stat. § 197.146— Uncollectible personal property taxes; correction of tax roll
Fla. Stat. § 197.152— Collection of unpaid or omitted taxes; interest amount; taxable value
Fla. Stat. § 197.162— Tax discount payment periods
Fla. Stat. § 197.172— Interest rate; calculation and minimum
Fla. Stat. § 197.182— Department of Revenue to pass upon and order refunds
Fla. Stat. § 197.192— Land not to be divided or plat filed until taxes paid
Fla. Stat. § 197.212— Minimum tax bill
Fla. Stat. § 197.217— Judicial sale; payment of taxes
Fla. Stat. § 197.222— Prepayment of estimated tax by installment method
Fla. Stat. § 197.243— Definitions relating to homestead property tax deferral
Fla. Stat. § 197.252— Homestead tax deferral
Fla. Stat. § 197.254— Annual notification to taxpayer
Fla. Stat. § 197.262— Deferred payment tax certificates
Fla. Stat. § 197.263— Change in ownership or use of property
Fla. Stat. § 197.272— Prepayment of deferred taxes
Fla. Stat. § 197.282— Distribution of payments
Fla. Stat. § 197.292— Construction
Fla. Stat. § 197.301— Penalties
Fla. Stat. § 197.312— Payment by mortgagee
Fla. Stat. § 197.319— Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
Fla. Stat. § 197.322— Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
Fla. Stat. § 197.323— Extension of roll during adjustment board hearings
Fla. Stat. § 197.332— Duties of tax collectors; branch offices
Fla. Stat. § 197.333— When taxes due; delinquent
Fla. Stat. § 197.343— Tax notices; additional notice required
Fla. Stat. § 197.344— Lienholders; receipt of notices and delinquent taxes
Fla. Stat. § 197.363— Special assessments and service charges; optional method of collection
Fla. Stat. § 197.373— Payment of portion of taxes
Fla. Stat. § 197.374— Partial payment of current year taxes
Fla. Stat. § 197.383— Distribution of taxes
Fla. Stat. § 197.402— Advertisement of real or personal property with delinquent taxes
Fla. Stat. § 197.403— Proof of publication
Fla. Stat. § 197.412— Attachment of tangible personal property in case of removal
Fla. Stat. § 197.413— Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors
Fla. Stat. § 197.414— Record of warrants and levies on tangible personal property
Fla. Stat. § 197.416— Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions
Fla. Stat. § 197.417— Sale of personal property after seizure
Fla. Stat. § 197.432— Sale of tax certificates for unpaid taxes
Fla. Stat. § 197.433— Duplicate certificates
Fla. Stat. § 197.442— Tax collector not to sell certificates on land on which taxes have been paid; penalty
Fla. Stat. § 197.443— Cancellation of tax certificates; correction of tax certificates
Fla. Stat. § 197.444— Cancellation of tax certificates; suit by holder
Fla. Stat. § 197.446— Payment of back taxes as condition precedent to cancellation of tax certificate held by county
Fla. Stat. § 197.447— Cancellation of tax liens held by the county on property of the United States and the State of Florida
Fla. Stat. § 197.462— Transfer of tax certificates held by individuals
Fla. Stat. § 197.472— Redemption of tax certificates
Fla. Stat. § 197.473— Disposition of unclaimed redemption moneys
Fla. Stat. § 197.482— Expiration of tax certificate
Fla. Stat. § 197.492— Errors and insolvencies report
Fla. Stat. § 197.502— Application for obtaining tax deed by holder of tax sale certificate; fees
Fla. Stat. § 197.512— Notice, form of publication for obtaining tax deed by holder
Fla. Stat. § 197.522— Notice to owner when application for tax deed is made
Fla. Stat. § 197.532— Fees for mailing additional notices, when application is made by holder
Fla. Stat. § 197.542— Sale at public auction
Fla. Stat. § 197.552— Tax deeds
Fla. Stat. § 197.562— Grantee of tax deed entitled to immediate possession
Fla. Stat. § 197.572— Certain easements survive tax sales and deeds
Fla. Stat. § 197.573— Survival of restrictions and covenants after tax sale
Fla. Stat. § 197.582— Disbursement of proceeds of sale
Fla. Stat. § 197.592— County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens
Fla. Stat. § 197.593— Corrective county deeds without consideration or further notice
Fla. Stat. § 197.602— Reimbursement required in challenges to the validity of a tax deed
Fla. Stat. § 197.603— Declaration of legislative findings and intent
Fla. Stat. § 197.2301— Payment of taxes prior to certified roll procedure
Fla. Stat. § 197.2421— Property tax deferral
Fla. Stat. § 197.2423— Application for property tax deferral; determination of approval or denial by tax collector
Fla. Stat. § 197.2425— Appeal of denied tax deferral
Fla. Stat. § 197.2524— Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property
Fla. Stat. § 197.2526— Eligibility for tax deferral for affordable rental housing property
Fla. Stat. § 197.3225— Public records exemption; taxpayer e-mail addresses
Fla. Stat. § 197.3335— Tax payments when property is subject to adverse possession; refunds
Fla. Stat. § 197.3631— Non-ad valorem assessments; general provisions
Fla. Stat. § 197.3632— Uniform method for the levy, collection, and enforcement of non-ad valorem assessments
Fla. Stat. § 197.3635— Combined notice of ad valorem taxes and non-ad valorem assessments; requirements
Fla. Stat. § 197.4155— Delinquent personal property taxes; payment program
Fla. Stat. § 197.4325— Procedure when payment of taxes or tax certificates is dishonored
Fla. Stat. § 197.4725— Purchase of county-held tax certificates