Fla. Stat. § 197.492
Errors and insolvencies report
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2024
As of January 1, 2011
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 report showing the discounts, errors, double assessments, and insolvencies relating to tax collections for which credit is to be given, including in every case except discounts, the names of the parties on whose account the credit is to be allowed. The report may be submitted in an electronic format.
(1) 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 report showing the following situations for which credit is to be given: (a) Discounts. (b) Errors. (c) Double assessments. (d) Insolvencies. (e) Federal bankruptcies. (f) Properties in which the taxes are below the minimum tax bill under s. 197.212. (g) Properties assigned to the list of lands available for taxes.
(2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts.
(3) The report may be submitted in an electronic format.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.