Florida Statutes
Chapter 197 - Tax Collections, Sales, and Liens
197.402 - Advertisement of Real or Personal Property With Delinquent Taxes.


(1) If advertisements are required, the board of county commissioners shall make such notice as provided in chapter 50. The tax collector shall pay all charges, and the proportionate cost of the advertisements shall be added to the delinquent taxes collected.
(2) Within 45 days after the personal property taxes become delinquent, the tax collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each. The advertisement shall include a notice that all personal property taxes are drawing interest at the rate of 18 percent per year and that, unless the delinquent taxes are paid, warrants will be issued thereon pursuant to s. 197.413 and the tax collector will apply to the circuit court for an order directing levy upon and seizure of the personal property of the taxpayer for the unpaid taxes.
(3) Except as provided in s. 197.432(4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June.
(4) All advertisements shall be in the form prescribed by the department.
History.—s. 166, ch. 85-342; s. 55, ch. 94-353; s. 1478, ch. 95-147; s. 1, ch. 2005-220; s. 29, ch. 2010-5; s. 32, ch. 2011-151; s. 20, ch. 2021-17.

Structure Florida Statutes

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.