(1) The county property appraiser shall prepare an assessment roll for every municipality in the county. The value adjustment board shall give notice to the chief executive officer of each municipality whenever an appeal has been taken with respect to property located within that municipality. Representatives of that municipality shall be given an opportunity to be heard at such hearing. The property appraiser shall deliver each assessment roll to the appropriate municipality in the same manner as assessment rolls are delivered to the county commissions. The governing body of the municipality shall have 30 days to certify all millages to the county property appraiser. The county property appraiser shall extend the millage against the municipal assessment roll. The property appraiser shall certify the municipal tax roll to the county tax collector for collection in the same manner as the county tax roll is certified for collection. The property appraiser shall deliver to each municipality a copy of the municipal tax roll.
(2) The county tax collector shall collect all ad valorem taxes for municipalities within the county. He or she shall collect municipal taxes in the same manner as county taxes.
History.—s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2, ch. 76-140; ss. 207, 221, ch. 85-342; s. 1, ch. 90-343; s. 140, ch. 91-112; s. 975, ch. 95-147.
Structure Florida Statutes
Title XIV - Taxation and Finance
Part I - General Provisions (Ss. 193.011-193.1557)
193.011 - Factors to consider in deriving just valuation.
193.016 - Property appraiser’s assessment; effect of determinations by value adjustment board.
193.017 - Low-income housing tax credit.
193.023 - Duties of the property appraiser in making assessments.
193.0235 - Ad valorem taxes and non-ad valorem assessments against subdivision property.
193.0237 - Assessment of multiple parcel buildings.
193.024 - Deputy property appraisers.
193.052 - Preparation and serving of returns.
193.062 - Dates for filing returns.
193.063 - Extension of date for filing tangible personal property tax returns.
193.072 - Penalties for improper or late filing of returns and for failure to file returns.
193.073 - Erroneous returns; estimate of assessment when no return filed.
193.074 - Confidentiality of returns.
193.075 - Mobile homes and recreational vehicles.
193.077 - Notice of new, rebuilt, or expanded property.
193.085 - Listing all property.
193.092 - Assessment of property for back taxes.
193.102 - Lands subject to tax sale certificates; assessments; taxes not extended.
193.114 - Preparation of assessment rolls.
193.1142 - Approval of assessment rolls.
193.1145 - Interim assessment rolls.
193.1147 - Performance review panel.
193.116 - Municipal assessment rolls.
193.132 - Prior assessments validated.
193.133 - Effect of mortgage fraud on property assessments.
193.155 - Homestead assessments.
193.1551 - Assessment of certain homestead property damaged in 2004 named storms.
193.1554 - Assessment of nonhomestead residential property.
193.1555 - Assessment of certain residential and nonresidential real property.
193.1556 - Notice of change of ownership or control required.
193.1557 - Assessment of certain property damaged or destroyed by Hurricane Michael.