Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens

197.2423 - Application for Property Tax Deferral; Determination of Approval or Denial by Tax Collector. - (1) A property owner is responsible for submitting an annual...

197.2425 - Appeal of Denied Tax Deferral. - History.—s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21,...

197.243 - Definitions Relating to Homestead Property Tax Deferral. - (1) “Household” means a person or group of persons living...

197.252 - Homestead Tax Deferral. - (1) Any person who is entitled to claim homestead tax...

197.2524 - Tax Deferral for Recreational and Commercial Working Waterfront Properties and Affordable Rental Housing Property. - (1) This section applies to: (a) Recreational and commercial working...

197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property. - (1) Units for which the monthly rent along with taxes,...

197.254 - Annual Notification to Taxpayer. - (1) The tax collector shall notify the taxpayer of each...

197.262 - Deferred Payment Tax Certificates. - (1) At a tax certificate sale, the tax collector shall...

197.263 - Change in Ownership or Use of Property. - (1) If there is a change in use or ownership...

197.272 - Prepayment of Deferred Taxes. - History.—s. 8, ch. 77-301; s. 150, ch. 85-342; s. 21,...

197.282 - Distribution of Payments. - History.—s. 9, ch. 77-301; s. 6, ch. 78-161; s. 151,...

197.292 - Construction. - (1) Prohibit the collection of personal property taxes that become...

197.301 - Penalties. - (1) The following penalties shall be imposed on any person...

197.312 - Payment by Mortgagee. - History.—s. 12, ch. 77-301; s. 154, ch. 85-342; s. 25,...

197.319 - Refund of Taxes for Residential Improvements Rendered Uninhabitable by a Catastrophic Event. - (1) As used in this section, the term: (a) “Catastrophic...

197.3195 - Abatement of Ad Valorem Taxes and Non-Ad Valorem Assessments Following Destruction Caused by a Sudden and Unforeseen Collapse. - (1) As used in this section, the term “residential improvement”...

197.322 - Delivery of Ad Valorem Tax and Non-Ad Valorem Assessment Rolls; Notice of Taxes; Publication and Mail. - (1) The property appraiser shall deliver to the tax collector...

197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses. - (1) Sending a quarterly tax notice for prepayment of estimated...

197.323 - Extension of Roll During Adjustment Board Hearings. - (1) Notwithstanding the provisions of s. 193.122, the board of...

197.332 - Duties of Tax Collectors; Branch Offices. - (1) The tax collector has the authority and obligation to...

197.333 - When Taxes Due; Delinquent. - History.—s. 158, ch. 85-342.

197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds. - (1) Upon the receipt of a subsequent payment for the...

197.343 - Tax Notices; Additional Notice Required. - (1) An additional tax notice shall be sent, electronically or...

197.344 - Lienholders; Receipt of Notices and Delinquent Taxes. - (1) When requested in writing, a tax notice shall be...

197.363 - Special Assessments and Service Charges; Optional Method of Collection. - (1) At the option of the property appraiser, special assessments...

197.3631 - Non-Ad Valorem Assessments; General Provisions. - (1) Non-ad valorem assessments as defined in s. 197.3632 may...

197.3632 - Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments. - (1) As used in this section: (a) “Levy” means the...

197.3635 - Combined Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Requirements. - (1) Contain the title “Notice of Ad Valorem Taxes and...

197.373 - Payment of Portion of Taxes. - (1) The tax collector of the county is authorized to...

197.374 - Partial Payment of Current Year Taxes. - (1) As used in this section, the term “partial payment”...

197.383 - Distribution of Taxes. - History.—s. 165, ch. 85-342; s. 1014, ch. 95-147.

197.402 - Advertisement of Real or Personal Property With Delinquent Taxes. - (1) If advertisements are required, the board of county commissioners...

197.403 - Proof of Publication. - History.—s. 167, ch. 85-342; s. 33, ch. 2011-151.

197.412 - Attachment of Tangible Personal Property in Case of Removal. - History.—s. 169, ch. 85-342; s. 1015, ch. 95-147.

197.413 - Delinquent Personal Property Taxes; Warrants; Court Order for Levy and Seizure of Personal Property; Seizure; Fees of Tax Collectors. - (1) Prior to May 1 of each year immediately following...

197.414 - Record of Warrants and Levies on Tangible Personal Property. - History.—s. 31, ch. 20723, 1941; ss. 1, 2, ch. 69-55;...

197.4155 - Delinquent Personal Property Taxes; Payment Program. - (1) A county tax collector may implement a payment program...

197.416 - Continuing Duty of the Tax Collector to Collect Delinquent Tax Warrants; Limitation of Actions. - History.—s. 172, ch. 85-342; s. 1017, ch. 95-147; s. 37,...

197.417 - Sale of Personal Property After Seizure. - (1) When personal property is levied upon for delinquent taxes...

197.432 - Sale of Tax Certificates for Unpaid Taxes. - (1) On the day and approximately at the time designated...

197.4325 - Procedure When Payment of Taxes or Tax Certificates Is Dishonored. - (1) Within 10 days after a payment for taxes received...

197.433 - Duplicate Certificates. - (1) A holder of a tax certificate may apply to...

197.442 - Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty. - (1) If a tax collector sells tax certificates on land...

197.443 - Cancellation of Tax Certificates; Correction of Tax Certificates. - (1) The tax collector shall forward a certificate of error...

197.444 - Cancellation of Tax Certificates; Suit by Holder. - (1) The holder of any tax certificate that is void...

197.446 - Payment of Back Taxes as Condition Precedent to Cancellation of Tax Certificate Held by County. - History.—s. 179, ch. 85-342.

197.447 - Cancellation of Tax Liens Held by the County on Property of the United States and the State of Florida. - History.—s. 180, ch. 85-342.

197.462 - Transfer of Tax Certificates Held by Individuals. - (1) All tax certificates issued to an individual may be...

197.472 - Redemption of Tax Certificates. - (1) A person may redeem a tax certificate at any...

197.4725 - Purchase of County-Held Tax Certificates. - (1) Any person may purchase a county-held tax certificate at...

197.473 - Disposition of Unclaimed Redemption Moneys. - History.—s. 184, ch. 85-342; s. 5, ch. 86-141; s. 46,...

197.482 - Expiration of Tax Certificate. - History.—s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023,...

197.492 - Errors and Insolvencies Report. - History.—s. 186, ch. 85-342; s. 48, ch. 2011-151.

197.502 - Application for Obtaining Tax Deed by Holder of Tax Sale Certificate; Fees. - (1) The holder of a tax certificate at any time...

197.512 - Notice, Form of Publication for Obtaining Tax Deed by Holder. - (1) Upon the receipt of the application as provided by...

197.522 - Notice to Owner When Application for Tax Deed Is Made. - (1)(a) The clerk of the circuit court shall notify, by...

197.532 - Fees for Mailing Additional Notices, When Application Is Made by Holder. - History.—s. 5, ch. 17457, 1935; CGL 1936 Supp. 999(140); s....

197.542 - Sale at Public Auction. - (1) Real property advertised for sale to the highest bidder...

197.552 - Tax Deeds. - History.—s. 1, ch. 72-268; s. 21, ch. 73-332; s. 1,...

197.562 - Grantee of Tax Deed Entitled to Immediate Possession. - History.—s. 43, ch. 20722, 1941; s. 20, ch. 22079, 1943;...

197.572 - Certain Easements Survive Tax Sales and Deeds. - (1) When any lands are sold for the nonpayment of...

197.573 - Survival of Restrictions and Covenants After Tax Sale. - (1) When a deed or other recorded instrument in the...

197.582 - Disbursement of Proceeds of Sale. - (1) If the property is purchased by any person other...

197.592 - County Delinquent Tax Lands; Method and Procedure for Sale by County; Certain Lands Conveyed to Municipalities; Extinction of Liens. - (1) Lands acquired by any county of the state for...

197.593 - Corrective County Deeds Without Consideration or Further Notice. - History.—ss. 1, 2, ch. 57-827; ss. 1, 2, ch. 69-55;...

197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed. - (1) If a party successfully challenges the validity of a...

197.603 - Declaration of Legislative Findings and Intent. - History.—s. 58, ch. 2011-151.

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Florida Statutes Title XIV - Taxation and Finance Chapter 197 - Tax Collections, Sales, and Liens

Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens