(1) Upon the receipt of a subsequent payment for the same annual tax assessment for a particular parcel of property, the tax collector must determine whether an adverse possession return has been submitted on the particular parcel. If an adverse possession return has been submitted, or is submitted within 30 days of the earlier payment, the tax collector must comply with subsection (2).
(2) If a person claiming adverse possession under s. 95.18 pays an annual tax assessment on a parcel of property before the assessment is paid by the owner of record, and the owner of record subsequently makes a payment of that same annual tax assessment before April 1 following the year in which the tax is assessed, the tax collector shall accept the payment made by the owner of record and refund within 60 days any payment made by the person claiming adverse possession. Such refunds do not require approval from the department.
(3) For claims of adverse possession for a portion of a parcel of property as provided in s. 95.18(5), the tax collector may accept a tax payment, based upon the value of the property assigned by the property appraiser under s. 95.18(5)(c), from a person claiming adverse possession for the portion of the property subject to the claim. If the owner of record makes a payment of the annual tax assessment for the whole parcel before April 1 following the year in which the tax is assessed, the tax collector shall refund within 60 days any payment previously made for the portion of the parcel subject to the claim by the person claiming adverse possession.
History.—s. 3, ch. 2011-107; s. 2, ch. 2013-246.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens
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.
197.217 - 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.
197.2425 - Appeal of Denied Tax Deferral.
197.243 - Definitions Relating to Homestead Property Tax Deferral.
197.252 - Homestead Tax Deferral.
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.
197.312 - Payment by Mortgagee.
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.
197.414 - Record of Warrants and Levies on Tangible Personal Property.
197.4155 - Delinquent Personal Property Taxes; Payment Program.
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.
197.462 - 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.
197.562 - 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.
197.593 - Corrective County Deeds Without Consideration or Further Notice.
197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed.