Florida Statutes
Chapter 197 - Tax Collections, Sales, and Liens
197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.

Florida Statutes

Title XIV - Taxation and Finance

Chapter 197 - Tax Collections, Sales, and Liens

197.102 - Definitions.

197.103 - Deputy Tax Collectors; Appointment.

197.122 - Lien of Taxes; Application.

197.123 - Erroneous Returns; Notification of Property Appraiser.

197.131 - Correction of Erroneous Assessments.

197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.

197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.

197.162 - Tax Discount Payment Periods.

197.172 - Interest Rate; Calculation and Minimum.

197.182 - Department of Revenue to Pass Upon and Order Refunds.

197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.

197.212 - Minimum Tax Bill.

197.217 - Judicial Sale; Payment of Taxes.

197.222 - Prepayment of Estimated Tax by Installment Method.

197.2301 - Payment of Taxes Prior to Certified Roll Procedure.

197.2421 - Property Tax Deferral.

197.2423 - Application for Property Tax Deferral; Determination of Approval or Denial by Tax Collector.

197.2425 - Appeal of Denied Tax Deferral.

197.243 - Definitions Relating to Homestead Property Tax Deferral.

197.252 - Homestead Tax Deferral.

197.2524 - Tax Deferral for Recreational and Commercial Working Waterfront Properties and Affordable Rental Housing Property.

197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.

197.254 - Annual Notification to Taxpayer.

197.262 - Deferred Payment Tax Certificates.

197.263 - Change in Ownership or Use of Property.

197.272 - Prepayment of Deferred Taxes.

197.282 - Distribution of Payments.

197.292 - Construction.

197.301 - Penalties.

197.312 - Payment by Mortgagee.

197.319 - Refund of Taxes for Residential Improvements Rendered Uninhabitable by a Catastrophic Event.

197.3195 - Abatement of Ad Valorem Taxes and Non-Ad Valorem Assessments Following Destruction Caused by a Sudden and Unforeseen Collapse.

197.322 - Delivery of Ad Valorem Tax and Non-Ad Valorem Assessment Rolls; Notice of Taxes; Publication and Mail.

197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.

197.323 - Extension of Roll During Adjustment Board Hearings.

197.332 - Duties of Tax Collectors; Branch Offices.

197.333 - When Taxes Due; Delinquent.

197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds.

197.343 - Tax Notices; Additional Notice Required.

197.344 - Lienholders; Receipt of Notices and Delinquent Taxes.

197.363 - Special Assessments and Service Charges; Optional Method of Collection.

197.3631 - Non-Ad Valorem Assessments; General Provisions.

197.3632 - Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments.

197.3635 - Combined Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Requirements.

197.373 - Payment of Portion of Taxes.

197.374 - Partial Payment of Current Year Taxes.

197.383 - Distribution of Taxes.

197.402 - Advertisement of Real or Personal Property With Delinquent Taxes.

197.403 - Proof of Publication.

197.412 - Attachment of Tangible Personal Property in Case of Removal.

197.413 - Delinquent Personal Property Taxes; Warrants; Court Order for Levy and Seizure of Personal Property; Seizure; Fees of Tax Collectors.

197.414 - Record of Warrants and Levies on Tangible Personal Property.

197.4155 - Delinquent Personal Property Taxes; Payment Program.

197.416 - Continuing Duty of the Tax Collector to Collect Delinquent Tax Warrants; Limitation of Actions.

197.417 - Sale of Personal Property After Seizure.

197.432 - Sale of Tax Certificates for Unpaid Taxes.

197.4325 - Procedure When Payment of Taxes or Tax Certificates Is Dishonored.

197.433 - Duplicate Certificates.

197.442 - Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty.

197.443 - Cancellation of Tax Certificates; Correction of Tax Certificates.

197.444 - Cancellation of Tax Certificates; Suit by Holder.

197.446 - Payment of Back Taxes as Condition Precedent to Cancellation of Tax Certificate Held by County.

197.447 - Cancellation of Tax Liens Held by the County on Property of the United States and the State of Florida.

197.462 - Transfer of Tax Certificates Held by Individuals.

197.472 - Redemption of Tax Certificates.

197.4725 - Purchase of County-Held Tax Certificates.

197.473 - Disposition of Unclaimed Redemption Moneys.

197.482 - Expiration of Tax Certificate.

197.492 - Errors and Insolvencies Report.

197.502 - Application for Obtaining Tax Deed by Holder of Tax Sale Certificate; Fees.

197.512 - Notice, Form of Publication for Obtaining Tax Deed by Holder.

197.522 - Notice to Owner When Application for Tax Deed Is Made.

197.532 - Fees for Mailing Additional Notices, When Application Is Made by Holder.

197.542 - Sale at Public Auction.

197.552 - Tax Deeds.

197.562 - Grantee of Tax Deed Entitled to Immediate Possession.

197.572 - Certain Easements Survive Tax Sales and Deeds.

197.573 - Survival of Restrictions and Covenants After Tax Sale.

197.582 - Disbursement of Proceeds of Sale.

197.592 - County Delinquent Tax Lands; Method and Procedure for Sale by County; Certain Lands Conveyed to Municipalities; Extinction of Liens.

197.593 - Corrective County Deeds Without Consideration or Further Notice.

197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed.

197.603 - Declaration of Legislative Findings and Intent.