The Florida Senate

CHAPTER 197
TAX COLLECTIONS, SALES, AND LIENS

197.102  Definitions.

197.103  Deputy tax collectors; appointment.

197.122  Lien of taxes; dates; application.

197.123  Correcting erroneous returns.

197.131  Correction of erroneous assessments.

197.152  Collection of unpaid or omitted taxes; interest amount; taxable value.

197.162  Discounts; amount and time.

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.

197.202  Destruction of 20-year-old tax receipts.

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.

197.242  Short title.

197.243  Definitions.

197.252  Homestead tax deferral.

197.253  Homestead tax deferral; application.

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.

197.322  Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.

197.323  Extension of roll during adjustment board hearings.

197.332  Duties of tax collectors.

197.333  When taxes due; delinquent.

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.

197.383  Distribution of taxes.

197.402  Advertisement of real or personal property with delinquent taxes.

197.403  Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.

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  Tax collector to keep record of warrants and levies on tangible personal property.

197.4155  Delinquent personal property taxes; installment 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 checks received for payment of taxes or tax certificates are 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 void tax certificates; correction of tax certificates; procedure.

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.

197.448  Cancellation of certificates on riparian rights separate from land.

197.462  Transfer of tax certificates held by individuals.

197.472  Redemption of tax certificates.

197.473  Disposition of unclaimed redemption moneys.

197.482  Limitation upon lien of tax certificate.

197.492  Errors and insolvencies list.

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  Easements for public service purposes or for drainage or ingress and egress 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  Party recovering land must refund taxes paid and interest.

197.102  Definitions.--As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:

(1)  "Department," unless otherwise specified, means the Department of Revenue.

(2)  "Omitted taxes" means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s. 197.502.

(3)  "Tax certificate" means a legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).

(4)  "Tax notice" means the tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.

(5)  "Tax receipt" means the paid tax notice.

(6)  "Tax rolls" and "assessment rolls" are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.

(7)  When a local government uses the method set forth in s. 197.3632, the following definitions shall apply:

(a)  "Ad valorem tax roll" means the roll prepared by the property appraiser and certified to the tax collector for collection.

(b)  "Non-ad valorem assessment roll" means a roll prepared by a local government and certified to the tax collector for collection.

History.--s. 127, ch. 85-342; s. 64, ch. 88-130; s. 3, ch. 88-216; s. 5, ch. 90-343.

197.103  Deputy tax collectors; appointment.--Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.

History.--s. 1, ch. 80-366; s. 9, ch. 81-284; s. 128, ch. 85-342.

Note.--Former s. 197.0122.

197.122  Lien of taxes; dates; application.--

(1)  All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95. All personal property tax liens, to the extent that the property to which the lien applies cannot be located in the county or to the extent that the sale of the property is insufficient to pay all delinquent taxes, interest, fees, and costs due, shall be liens against all other personal property of the taxpayer in the county. However, such liens against other personal property shall not apply against such property which has been sold, and such liens against other personal property shall be subordinate to any valid prior or subsequent liens against such other property. No act of omission or commission on the part of any property appraiser, tax collector, board of county commissioners, clerk of the circuit court, or county comptroller, or their deputies or assistants, or newspaper in which any advertisement of sale may be published shall operate to defeat the payment of taxes; but any acts of omission or commission may be corrected at any time by the officer or party responsible for them in like manner as provided by law for performing acts in the first place, and when so corrected they shall be construed as valid ab initio and shall in no way affect any process by law for the enforcement of the collection of any tax. All owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed. No sale or conveyance of real or personal property for nonpayment of taxes shall be held invalid except upon proof that:

(a)  The property was not subject to taxation;

(b)  The taxes had been paid before the sale of personal property; or

(c)  The real property had been redeemed before the execution and delivery of a deed based upon a certificate issued for nonpayment of taxes.

(2)  A lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in this chapter.

(3)  A property appraiser may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires only the exercise of judgment as to the effect on assessed or taxable value of that mistake of fact.

(a)  As used in this subsection, the term "an essential condition of the subject property" means a characteristic of the subject parcel, including only:

1.  Environmental restrictions, zoning restrictions, or restrictions on permissible use;

2.  Acreage;

3.  Wetlands or other environmental lands that are or have been restricted in use because of such environmental features;

4.  Access to usable land;

5.  Any characteristic of the subject parcel which characteristic, in the property appraiser's opinion, caused the appraisal to be clearly erroneous; or

6.  Depreciation of the property that was based on a latent defect of the property which existed but was not readily discernible by inspection on January 1, but not depreciation resulting from any other cause.

(b)  The material mistake of fact may be corrected by the property appraiser, in like manner as provided by law for performing the act in the first place only within 1 year after the approval of the tax roll pursuant to s. 193.1142, and, when so corrected, the act becomes valid ab initio and in no way affects any process by law for the enforcement of the collection of any tax. If such a correction results in a refund of taxes paid on the basis of an erroneous assessment contained on the current year's tax roll for years beginning January 1, 1999, or later, the property appraiser, at his or her option, may request that the department pass upon the refund request pursuant to s. 197.182 or may submit the correction and refund order directly to the tax collector for action in accordance with the notice provisions of s. 197.182(2). Corrections to tax rolls for prior years which would result in refunds must be made pursuant to s. 197.182.

History.--s. 129, ch. 85-342; s. 11, ch. 88-216; s. 9, ch. 91-295; s. 6, ch. 92-32; s. 1, ch. 98-167.

197.123  Correcting erroneous returns.--If any tax collector has reason to believe that any taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not returned the full amount of all her or his property subject to taxation, the collector shall notify the property appraiser of the erroneous or incomplete statement.

History.--s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147.

Note.--Former ss. 193.37, 197.031, 197.026, 197.0128.

197.131  Correction of erroneous assessments.--Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect only the tax justly due.

History.--s. 131, ch. 85-342; s. 1002, ch. 95-147.

197.152  Collection of unpaid or omitted taxes; interest amount; taxable value.--Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.

History.--s. 133, ch. 85-342.

197.162  Discounts; amount and time.--On all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for early payment thereof shall be at the rate of 4 percent in the month of November or at any time within 30 days after the mailing of the original tax notice; 3 percent in the month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days prior to the date of delinquency if the date of delinquency is after April 1. When a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time the request for correction is made shall apply for 30 days after the mailing of the corrected tax notice. A discount shall apply at the rate of 4 percent for 30 days after the mailing of a tax notice resulting from the action of a value adjustment board. Thereafter, the regular discount periods shall apply. For the purposes of this section, when a discount period ends on a Saturday, Sunday, or legal holiday, the discount period shall be extended to the next working day, if payment is delivered to a designated collection office of the tax collector.

History.--s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch. 98-139.

197.172  Interest rate; calculation and minimum.--

(1)  Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.

(2)  The maximum rate of interest on a tax certificate shall be 18 percent per year; however, a tax certificate shall not bear interest nor shall the mandatory charge as provided by s. 197.472(2) be levied during the 60-day period of time from the date of delinquency, except the 3 percent mandatory charge under subsection (1). No tax certificate sold before March 23, 1992, shall bear interest nor shall the mandatory charge as provided by s. 197.472(2) be levied in excess of the interest or charge provided herein, except as to those tax certificates upon which the mandatory charge as provided by s. 197.472(2) shall have been collected and paid.

(3)  Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95.

(4)  Except as provided in s. 197.262 with regard to deferred payment tax certificates, interest to be accrued pursuant to this chapter shall be calculated monthly from the first day of each month.

History.--s. 135, ch. 85-342; s. 7, ch. 92-32.

197.182  Department of Revenue to pass upon and order refunds.--

(1)(a)  Except as provided in paragraph (b), the department shall pass upon and order refunds when payment of taxes assessed on the county tax rolls has been made voluntarily or involuntarily under any of the following circumstances:

1.  When an overpayment has been made.

2.  When a payment has been made when no tax was due.

3.  When a bona fide controversy exists between the tax collector and the taxpayer as to the liability of the taxpayer for the payment of the tax claimed to be due, the taxpayer pays the amount claimed by the tax collector to be due, and it is finally adjudged by a court of competent jurisdiction that the taxpayer was not liable for the payment of the tax or any part thereof.

4.  When a payment has been made in error by a taxpayer to the tax collector, if, within 24 months of the date of the erroneous payment and prior to any transfer of the assessed property to a third party for consideration, the party seeking a refund makes demand for reimbursement of the erroneous payment upon the owner of the property on which the taxes were erroneously paid and reimbursement of the erroneous payment is not received within 45 days after such demand. The demand for reimbursement shall be sent by certified mail, return receipt requested, and a copy thereof shall be sent to the tax collector.

5.  When any payment has been made for tax certificates that are subsequently corrected or are subsequently determined to be void under s. 197.443.

(b)  Those refunds that have been ordered by a court and those refunds that do not result from changes made in the assessed value on a tax roll certified to the tax collector shall be made directly by the tax collector without order from the department and shall be made from undistributed funds without approval of the various taxing authorities. Overpayments in the amount of $5 or less may be retained by the tax collector unless a written claim for a refund is received from the taxpayer. Overpayments over $5 resulting from taxpayer error, if determined within the 4-year period of limitation, are to be automatically refunded to the taxpayer. Such refunds do not require approval from the department.

(c)  Claims for refunds shall be made in accordance with the rules of the department. No refund shall be granted unless claim is made therefor within 4 years of January 1 of the tax year for which the taxes were paid.

(d)  Upon receipt of the department's written denial of the refund, the tax collector shall issue the denial in writing to the taxpayer.

(2)(a)  When the department orders a refund, it shall forward a copy of its order to the tax collector who shall then determine and certify to the county, the district school board, each municipality, and the governing body of each taxing district, their pro rata shares of such refund, the reason for the refund, and the date the refund was ordered by the department.

(b)  The board of county commissioners, the district school board, each municipality, and the governing body of each taxing district shall comply with the order of the department in the following manner:

1.  Authorize the tax collector to make refund from undistributed funds held for that taxing authority by the tax collector;

2.  Authorize the tax collector to make refund and forward to the tax collector its pro rata share of the refund from currently budgeted funds, if available; or

3.  Notify the tax collector that the taxing authority does not have funds currently available and provide in its budget for the ensuing year funds for the payment of the refund.

(3)  A refund ordered by the department pursuant to this section shall be made by the tax collector in one aggregate amount composed of all the pro rata shares of the several taxing authorities concerned, except that a partial refund is allowed when one or more of the taxing authorities concerned do not have funds currently available to pay their pro rata shares of the refund and this would cause an unreasonable delay in the total refund. A statement by the tax collector explaining the refund shall accompany the refund payment. When taxes become delinquent as a result of a refund pursuant to subparagraph (1)(a)4., the tax collector shall notify the property owner that the taxes have become delinquent and that a tax certificate will be sold if the taxes are not paid within 30 days after the date of delinquency.

(4)  Nothing contained in this section shall be construed to authorize any taxing authority to make any tax levy in excess of the maximum authorized by the constitution or the laws of this state.

History.--s. 136, ch. 85-342; ss. 3, 7, ch. 91-295; s. 3, ch. 98-139.

197.192  Land not to be divided or plat filed until taxes paid.--No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land.

History.--s. 137, ch. 85-342; s. 36, ch. 87-224; s. 8, ch. 92-32.

197.202  Destruction of 20-year-old tax receipts.--The tax collector in each county of the state is authorized to destroy all duplicate tax receipts and microfilm of tax receipts on file in the tax collector's office as they become 20 years old. Tax receipts may be destroyed after 1 year if microfilmed.

History.--s. 1, ch. 26891, 1951; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 31, ch. 82-226; s. 138, ch. 85-342; s. 12, ch. 88-216; s. 1003, ch. 95-147.

Note.--Former ss. 193.391, 197.240, 197.052, 197.0143.

197.212  Minimum tax bill.--On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer when the amount of taxes shown on the tax notice is less than $5. The resolution shall also instruct the property appraiser that he or she shall not make an extension on the tax roll for any parcel for which the tax would amount to less than $5. The minimum tax bill so established may not exceed $5.

History.--s. 139, ch. 85-342; s. 1004, ch. 95-147.

197.217  Judicial sale; payment of taxes.--All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from the proceeds of the sale after the payment of the costs of the proceedings and any attorney's fee allowed by the court when the court order or process directs that taxes shall be paid.

History.--s. 1, ch. 10285, 1925; CGL 954; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 47, ch. 82-226; s. 140, ch. 85-342.

Note.--Former ss. 192.28, 197.255, 197.143, 197.352.

197.222  Prepayment of estimated tax by installment method.--

¹(1)  Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments for each tax notice with taxes estimated to be more than $100. A taxpayer who elects to prepay taxes shall make payments based upon an estimated tax equal to the actual taxes levied upon the subject property in the prior year. Such taxpayer shall complete and file an application for each tax notice to prepay such taxes by installment with the tax collector prior to May 1 of the year in which the taxpayer elects to prepay taxes in installments pursuant to this section. The application shall be made on forms supplied by the department and provided to the taxpayer by the tax collector. After submission of an initial application, a taxpayer shall not be required to submit additional annual applications as long as he or she continues to elect to prepay taxes in installments pursuant to this section. However, if in any year the taxpayer does not so elect, reapplication shall be required for a subsequent election to do so. Installment payments shall be made according to the following schedule:

(a)  The first payment of one-quarter of the total amount of estimated taxes due shall be made not later than June 30 of the year in which the taxes are assessed. A 6-percent discount applied against the amount of the installment shall be granted for such payment. The tax collector may accept a late payment of the first installment under this paragraph within 30 days after June 30; such late payment must be accompanied by a penalty of 5 percent of the amount of the installment due.

(b)  The second payment of one-quarter of the total amount of estimated taxes due shall be made not later than September 30 of the year in which the taxes are assessed. A 4.5-percent discount applied against the amount of the installment shall be granted for such payment.

(c)  The third payment of one-quarter of the total amount of estimated taxes due, plus one-half of any adjustment made pursuant to a determination of actual tax liability, shall be made not later than December 31 of the year in which taxes are assessed. A 3-percent discount applied against the amount of the installment shall be granted for such payment.

(d)  The fourth payment of one-quarter of the total amount of estimated taxes due, plus one-half of any adjustment made pursuant to a determination of actual tax liability, shall be made not later than March 31 following the year in which taxes are assessed. No discount shall be granted for such payment.

(e)  For purposes of this section, when an installment due date falls on a Saturday, Sunday, or legal holiday, the due date for the installment shall be the next working day, if the installment payment is delivered to a designated collection office of the tax collector. Taxpayers making such payment shall be entitled to the applicable discount rate authorized in this section.

(2)  A taxpayer must pay the first installment payment as required in paragraph (1)(a) in order to participate in the installment payment plan. If the taxpayer fails to do so, he or she will not be allowed to participate in the installment payment plan for that year, and subsequent participation will require reapplication as specified in subsection (1). Once a taxpayer elects to participate by timely paying the first payment, he or she is required to continue participation for the tax year in which the payment was first made and is not entitled to the discounts provided in s. 197.162. In the event a taxpayer fails to timely make an installment payment subsequent to the first payment, such taxpayer shall be required to remit with his or her next installment payment an amount equal to the current installment amount plus any installment amount due but unpaid. Delinquent payments shall be computed without allowance for any discount. Any amounts which remain unpaid as of the date of delinquency established for regular tax payments under s. 197.333 shall be subject to all the provisions of law applicable to delinquent taxes.

(3)  Upon receiving a taxpayer's application for participation in the prepayment installment plan, the tax collector shall mail to the taxpayer a statement of the taxpayer's estimated tax liability which shall be equal to the actual taxes levied on the subject property in the preceding year; such statement shall indicate the amount of each quarterly installment after application of the discount rates provided in this section, and a payment schedule, based upon the schedule provided in this section and furnished by the department. For those taxpayers who participated in the prepayment installment plan for the previous year and who are not required to reapply, the statement shall be mailed by June 1. During the first month that the tax roll is open for payment of taxes, the tax collector shall mail to the taxpayer a statement which shows the amount of the remaining installment payments to be made after application of the discount rates provided in this section. The postage shall be paid out of the general fund of the county, upon statement thereof by the tax collector.

(4)  The moneys collected under this section shall be placed in an interest-earning escrow account. The taxes and penalties collected shall be distributed as provided in s. 197.383. The interest earned on this account shall be distributed as provided in s. 197.383 or, at the option of the tax collector, as provided in s. 219.075(2).

(5)  Notice of the right to prepay taxes pursuant to this section shall be provided with the notice of taxes. Such notice shall inform the taxpayer of the right to prepay taxes in installments and that application forms can be obtained from the tax collector, and shall state that reapplication is not necessary if the taxpayer participated in the prepayment installment plan for the previous year. The application forms shall be provided by the department and shall be mailed by the tax collector to those taxpayers requesting an application.

History.--s. 18, ch. 79-334; s. 1, ch. 79-585; ss. 1, 37, ch. 82-226; s. 14, ch. 83-215; s. 141, ch. 85-342; s. 1, ch. 89-122; s. 2, ch. 92-312; s. 1005, ch. 95-147; s. 2, ch. 96-288; s. 1, ch. 97-17.

¹Note.--The amendment to paragraph (a) of subsection (1) by s. 1, ch. 97-17, purported to amend it as it was amended by s. 2, ch. 96-288. The amendment, as enacted, failed to incorporate the amendment by ch. 96-288 to the introduction to subsection (1). Absent legislative intent to repeal the amendment by ch. 96-288 it has been incorporated into the introduction to subsection (1). As contained in s. 1, ch. 97-17, the introduction to subsection (1) reads:

(1)  Ad valorem taxes on any real property with more than $100 of estimated taxes due may be prepaid in installments as provided in this section. A taxpayer who elects to prepay taxes shall make payments based upon an estimated tax equal to the actual taxes levied upon the subject property in the prior year. Such taxpayer shall complete and file an application for each parcel to prepay such taxes by installment with the tax collector prior to May 1 of the year in which the taxpayer elects to prepay taxes in installments pursuant to this section. The application shall be made on forms supplied by the department and provided to the taxpayer by the tax collector. After submission of an initial application, a taxpayer shall not be required to submit additional annual applications as long as he or she continues to elect to prepay taxes in installments pursuant to this section. However, if in any year the taxpayer does not so elect, reapplication shall be required for a subsequent election to do so. Installment payments shall be made according to the following schedule:

Note.--Former ss. 197.013, 197.0155.

197.2301  Payment of taxes prior to certified roll procedure.--

(1)  It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for collection of taxes in time to allow payment prior to January 1 of the current tax year. It is the legislative intent that all taxpayers shall be afforded the opportunity to pay estimated taxes pursuant to this section.

(2)  When it appears that it will be impossible for the property appraiser to certify the tax roll for collection in time sufficient to allow payment of current taxes prior to January 1, the property appraiser shall certify such circumstances in writing to the tax collector on or before December 1 and shall provide to the collector a true copy of the preceding year's tax roll as certified for collection and a statement of current year's millages from taxing authorities which have so certified. The property appraiser's certification shall constitute authority for the collector to receive payments of estimated taxes.

(3)  Immediately upon receipt of the property appraiser's certification, the tax collector shall cause to be published in a newspaper of general circulation in the county and shall prominently post at the courthouse door a notice that the tax roll will not be certified for collection prior to January 1 and that payments of estimated taxes will be allowed by those taxpayers who tender payment to the collector on or before December 31.

(4)  The tax collector shall accept payment of estimated current taxes based upon an amount equal to the taxes levied against the parcel in the previous year or an amount the tax collector deems to be a more accurate representation of the taxpayer's current tax liability.

(5)  When estimated taxes are paid, the collector shall issue a validated temporary tax notice-receipt. Estimated taxes collected pursuant to this section shall be accounted for, deposited, and distributed as provided generally for ad valorem taxes. However, no distribution shall be made of estimated taxes collected until receipt of a tax roll properly certified for collection, except upon request for an emergency distribution made by the governing body of a taxing authority, certifying a lack of funds for current operations.

(6)  Discounts shall not be allowed on payments of estimated taxes, but shall be allowed on the amount of total taxes levied, determined at the time the tax roll has been certified for collection and final tax notice-receipts are issued.

(7)  Interest earned on payments of estimated taxes prior to certification of the tax roll for collection shall be retained by the tax collector's office and disbursed as follows:

(a)  First, to pay the expenses of the tax collector's office in administering and accounting for payments of estimated taxes;

(b)  Second, any excess remaining shall be distributed pro rata to the taxing authorities in the proportion that each authority's tax levy for the prior tax year bears to the total ad valorem tax levy for the prior tax year; however, a taxing authority which has requested and received an emergency distribution of estimated taxes shall not receive this distribution.

(8)  Upon receipt of the tax roll certified for collection, the tax collector shall prepare a tax notice-receipt for each taxpayer who has made payment of estimated taxes, showing the amount of estimated taxes paid and the taxes remaining unpaid or any overpayment. Each such tax notice-receipt shall show the periods in which discounts are authorized, the amount of discount, and the discount applied to the estimated taxes with the appropriate remainder due.

(9)  After the discount has been applied to the estimated taxes paid and it is determined that an underpayment or overpayment has occurred, the following shall apply:

(a)  If the amount of underpayment or overpayment is $5 or less, then no additional billing or refund is required.

(b)  If the amount of overpayment is more than $5, the tax collector shall immediately refund to the person who paid the estimated tax the amount of overpayment. Department of Revenue approval shall not be required for the refund of overpayment made pursuant to this subsection.

(10)  Any remaining unpaid taxes which become delinquent after notice by the tax collector shall be collected as are other delinquent taxes pursuant to this chapter.

(11)  Payment of estimated taxes shall not preclude the right of the taxpayer to challenge his or her assessment as provided in chapter 194.

History.--s. 28, ch. 79-334; s. 38, ch. 82-226; s. 142, ch. 85-342; s. 37, ch. 87-224; s. 1006, ch. 95-147.

Note.--Former ss. 197.014, 197.0158.

197.242  Short title.--This act shall be known and may be cited as the "Homestead Property Tax Deferral Act."

History.--s. 1, ch. 77-301; s. 143, ch. 85-342.

Note.--Former s. 197.0163.

197.243  Definitions.--

(1)  "Household" means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

(2)  "Income" means the "adjusted gross income," as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.

History.--s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139.

Note.--Former s. 197.0164.

197.252  Homestead tax deferral.--

(1)  Any person who is entitled to claim homestead tax exemption under the provisions of s. 196.031(1) may elect to defer payment of a portion of the combined total of the ad valorem taxes and any non-ad valorem assessments which would be covered by a tax certificate sold under this chapter levied on that person's homestead by filing an annual application for tax deferral with the county tax collector on or before January 31 following the year in which the taxes and non-ad valorem assessments are assessed. Any applicant who is entitled to receive the homestead tax exemption but has waived it for any reason shall furnish, with the application for tax deferral, a certificate of eligibility to receive the exemption. Such certificate shall be prepared by the county property appraiser upon request of the taxpayer. It shall be the burden of each applicant to affirmatively demonstrate compliance with the requirements of this section.

(2)(a)  Approval of an application for tax deferral shall defer that portion of the combined total of ad valorem taxes and any non-ad valorem assessments which would be covered by a tax certificate sold under this chapter otherwise due and payable on the applicant's homestead pursuant to s. 197.333 which exceeds 5 percent of the applicant's household's income for the prior calendar year. If any such applicant's household income for the prior calendar year is less than $10,000, approval of such application shall defer such ad valorem taxes plus non-ad valorem assessments in their entirety.

(b)  In the event the applicant is entitled to claim the increased exemption by reason of age and residency as provided in s. 196.031(3)(a), approval of such application shall defer that portion of such ad valorem taxes plus non-ad valorem assessments which exceeds 3 percent of the applicant's household's income for the prior calendar year. If any such applicant's household income for the prior calendar year is less than $10,000, or is less than $12,000 if such applicant is 70 years of age or older, approval of such application shall defer such ad valorem taxes plus non-ad valorem assessments in their entirety.

(c)  The household income of an applicant who applies for a tax deferral before the end of the calendar year in which the taxes and non-ad valorem assessments are assessed shall be for the current year, adjusted to reflect estimated income for the full calendar year period. The estimate of a full year's household income shall be made by multiplying the household income received to the date of application by a fraction, the numerator being 365 and the denominator being the number of days expired in the calendar year to the date of application.

(3)  No tax deferral shall be granted:

(a)  If the total amount of deferred taxes, non-ad valorem assessments, and interest plus the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the assessed value of the homestead, or

(b)  If the primary mortgage financing on the homestead is for an amount which exceeds 70 percent of the assessed value of the homestead.

(4)  The amount of taxes, non-ad valorem assessments, and interest deferred pursuant to this act shall accrue interest at a rate equal to the semiannually compounded rate of one-half of 1 percent plus the average yield to maturity of the long-term fixed-income portion of the Florida Retirement System investments as of the end of the quarter preceding the date of the sale of the deferred payment tax certificates; however, the interest rate may not exceed 9.5 percent.

(5)  The taxes, non-ad valorem assessments, and interest deferred pursuant to this act shall constitute a prior lien and shall attach as of the date and in the same manner and be collected as other liens for taxes, as provided for under this chapter, but such deferred taxes, non-ad valorem assessments, and interest shall only be due, payable, and delinquent as provided in this act.

History.--s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20, ch. 79-334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007, ch. 95-147; s. 5, ch. 98-139.

Note.--Former s. 197.0165.

197.253  Homestead tax deferral; application.--

(1)  The application for deferral shall be made upon a form prescribed by the department and furnished by the county tax collector. The application form shall be signed upon oath by the applicant before an officer authorized by the state to administer oaths. The tax collector may, in his or her discretion, require the applicant to submit such other evidence and documentation as deemed necessary by the tax collector in considering the application. The application form shall advise the applicant of the manner in which interest is computed. Each application form shall contain an explanation of the conditions to be met for approval and the conditions under which deferred taxes and interest become due, payable, and delinquent. Each application shall clearly state that all deferrals pursuant to this act shall constitute a lien on the applicant's homestead.

(2)(a)  The tax collector shall consider each annual application for homestead tax deferral within 30 days of the day the application is filed or as soon as practicable thereafter. A tax collector who finds that the applicant is entitled to the tax deferral shall approve the application and file the application in the permanent records. A tax collector who finds the applicant is not entitled to the deferral shall send a notice of disapproval within 30 days of the filing of the application, giving reasons therefor to the applicant, either by personal delivery or by registered mail to the mailing address given by the applicant and shall make return in the manner in which such notice was served upon the applicant upon the original notice thereof and file among the permanent records of the tax collector's office. The original notice of disapproval sent to the applicant shall advise the applicant of the right to appeal the decision of the tax collector to the value adjustment board and shall inform the applicant of the procedure for filing such an appeal.

(b)  Appeals of the decision of the tax collector to the value adjustment board shall be in writing on a form prescribed by the department and furnished by the tax collector. Such appeal shall be filed with the value adjustment board within 20 days after the applicant's receipt of the notice of disapproval. The value adjustment board shall review the application and the evidence presented to the tax collector upon which the applicant based his or her claim for tax deferral and, at the election of the applicant, shall hear the applicant in person, or by agent on the applicant's behalf, on his or her right to homestead tax deferral. The value adjustment board shall reverse the decision of the tax collector and grant homestead tax deferral to the applicant, if in its judgment the applicant is entitled thereto, or affirm the decision of the tax collector. Such action of the value adjustment board shall be final unless the applicant or tax collector or other lienholder, within 15 days from the date of disapproval of the application by the board, files in the circuit court of the county in which the property is located, a proceeding for a declaratory judgment or other appropriate proceeding.

(3)  Each application shall contain a list of, and the current value of, all outstanding liens on the applicant's homestead.

(4)  For approved applications, the date of receipt by the tax collector of the application for tax deferral shall be used in calculating taxes due and payable net of discounts for early payment as provided for by s. 197.162.

(5)  If such proof has not been furnished with a prior application, each applicant shall furnish proof of fire and extended coverage insurance in an amount which is in excess of the sum of all outstanding liens and deferred taxes and interest with a loss payable clause to the county tax collector.

(6)  The tax collector shall notify the property appraiser in writing of those parcels for which taxes have been deferred.

(7)  The property appraiser shall promptly notify the tax collector of denials of homestead application and changes in ownership of properties that have been granted a tax deferral.

History.--s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-334; s. 146, ch. 85-342; s. 161, ch. 91-112; s. 1008, ch. 95-147; s. 6, ch. 98-139.

Note.--Former s. 197.0166.

197.254  Annual notification to taxpayer.--

(1)  The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments pursuant to ss. 197.242-197.312. Such notice shall be printed on the back of envelopes used for mailing the notice of taxes provided for by s. 197.322(3). Such notice of the right to defer payment of taxes and non-ad valorem assessments shall read:

NOTICE TO TAXPAYERS ENTITLED
TO HOMESTEAD EXEMPTION

"If your income is low enough to meet certain conditions, you may qualify for a deferred tax payment plan on homestead property. An application to determine eligibility is available in the county tax collector's office."

(2)  On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding.

History.--s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57, ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch. 92-312; s. 12, ch. 93-132.

Note.--Former s. 197.0167.

197.262  Deferred payment tax certificates.--

(1)  The tax collector shall notify each local governing body of the amount of taxes and non-ad valorem assessments deferred which would otherwise have been collected for such governing body. The county shall then, at the time of the tax certificate sale held pursuant to s. 197.432, strike each certificate off to the county. Certificates issued pursuant to this section are exempt from the public sale of tax certificates held pursuant to s. 197.432.

(2)  The certificates so held by the county shall bear interest at a rate equal to the semiannually compounded rate of 0.5 percent plus the average yield to maturity of the long-term fixed-income portion of the Florida Retirement System investments as of the end of the quarter preceding the date of the sale of the deferred payment tax certificates; however, the interest rate may not exceed 9.5 percent.

History.--s. 6, ch. 77-301; s. 4, ch. 78-161; s. 2, ch. 84-137; s. 148, ch. 85-342; s. 3, ch. 89-328; s. 4, ch. 92-312.

Note.--Former s. 197.0168.

197.263  Change in ownership or use of property.--

(1)  In the event that there is a change in use of tax-deferred property such that the owner is no longer entitled to claim homestead exemption for such property pursuant to s. 196.031(1), or such person fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all previous years shall be due and payable November 1 of the year in which the change in use occurs or on the date failure to maintain insurance occurs and shall be delinquent on April 1 of the year following the year in which the change in use or failure to maintain insurance occurs.

(2)  In the event that there is a change in ownership of tax-deferred property, the total amount of deferred taxes and interest for all previous years shall be due and payable on the date the change in ownership takes place and shall be delinquent on April 1 following said date. When, however, the change in ownership is to a surviving spouse and such spouse is eligible to claim homestead exemption on such property pursuant to s. 196.031(1), such surviving spouse may continue the deferment of previously deferred taxes and interest pursuant to the provisions of this act.

(3)  Whenever the property appraiser discovers that there has been a change in the ownership or use of property which has been granted a tax deferral, the property appraiser shall notify the tax collector in writing of the date such change occurs, and the tax collector shall collect any taxes and interest due or delinquent.

(4)  During any year in which the total amount of deferred taxes, interest, and all other unsatisfied liens on the homestead exceeds 85 percent of the assessed value of the homestead, the tax collector shall immediately notify the owner of the property on which taxes and interest have been deferred that the portion of taxes and interest which exceeds 85 percent of the assessed value of the homestead shall be due and payable within 30 days of receipt of the notice. Failure to pay the amount due shall cause the total amount of deferred taxes and interest to become delinquent.

(5)  Each year, upon notification, each owner of property on which taxes and interest have been deferred shall submit to the tax collector a list of, and the current value of, all outstanding liens on the owner's homestead. Failure to respond to this notification within 30 days shall cause the total amount of deferred taxes and interest to become payable within 30 days.

(6)  In the event deferred taxes become delinquent under this chapter, then on or before June 1 following the date the taxes become delinquent, the tax collector shall sell a tax certificate for the delinquent taxes and interest in the manner provided by s. 197.432.

History.--s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149, ch. 85-342; s. 5, ch. 92-312; s. 1009, ch. 95-147.

Note.--Former s. 197.0169.

197.272  Prepayment of deferred taxes.--

(1)  All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by:

(a)  The owner of the property or the spouse of the owner.

(b)  The next of kin of the owner, heir of the owner, child of the owner, or any person having or claiming a legal or equitable interest in the property, provided no objection is made by the owner within 30 days after the tax collector notifies the owner of the fact that such payment has been tendered.

(2)  Any partial payment made pursuant to this section shall be applied first to accrued interest.

History.--s. 8, ch. 77-301; s. 150, ch. 85-342.

Note.--Former s. 197.017.

197.282  Distribution of payments.--When any deferred taxes or interest is collected, the tax collector shall maintain a record of the payment, setting forth a description of the property and the amount of taxes or interest collected for such property. The tax collector shall distribute payments received in accordance with the procedures for distribution of ad valorem taxes or redemption moneys as prescribed in this chapter.

History.--s. 9, ch. 77-301; s. 6, ch. 78-161; s. 151, ch. 85-342.

Note.--Former s. 197.0171.

197.292  Construction.--Nothing in this act shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property, defer payment of special assessments to benefited property other than those specifically allowed to be deferred, or affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments.

History.--s. 10, ch. 77-301; s. 152, ch. 85-342; s. 6, ch. 89-328.

Note.--Former s. 197.0172.

197.301  Penalties.--

(1)  The following penalties shall be imposed on any person who willfully files information required under s. 197.252 or s. 197.263 which is incorrect:

(a)  Such person shall pay the total amount of taxes and interest deferred, which amount shall immediately become due;

(b)  Such person shall be disqualified from filing a homestead tax deferral application for the next 3 years; and

(c)  Such person shall pay a penalty of 25 percent of the total amount of taxes and interest deferred.

(2)  Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after said penalties are imposed.

History.--s. 11, ch. 77-301; s. 153, ch. 85-342; s. 162, ch. 91-112.

Note.--Former s. 197.0173.

197.312  Payment by mortgagee.--If any mortgagee shall elect to pay the taxes when an applicant qualifies for tax deferral, then such election shall not give the mortgagee the right to foreclose.

History.--s. 12, ch. 77-301; s. 154, ch. 85-342.

Note.--Former s. 197.0174.

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 the certified assessment roll along with his or her warrant and recapitulation sheet.

(2)  The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local newspaper that the tax roll is open for collection.

(3)  Within 20 working days after receipt of the certified ad valorem tax roll and the non-ad valorem assessment rolls, the tax collector shall mail to each taxpayer appearing on said rolls, whose post office address is known to him or her, a tax notice stating the amount of current taxes due from the taxpayer and, if applicable, the fact that back taxes remain unpaid and advising the taxpayer of the discounts allowed for early payment. Pursuant to s. 197.3632, the form of the notice of non-ad valorem assessments and notice of ad valorem taxes shall be as provided in s. 197.3635 and no other form shall be used, notwithstanding the provisions of s. 195.022. The postage shall be paid out of the general fund of each local governing board, upon statement thereof by the tax collector.

History.--s. 155, ch. 85-342; s. 65, ch. 88-130; s. 4, ch. 88-216; s. 6, ch. 90-343; s. 1010, ch. 95-147.

197.323  Extension of roll during adjustment board hearings.--

(1)  Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section.

(2)  A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board.

History.--s. 156, ch. 85-342; s. 163, ch. 91-112.

197.332  Duties of tax collectors.--The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. The tax collector shall be allowed to collect reasonable attorney's fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs.

History.--s. 157, ch. 85-342; s. 10, ch. 91-295; s. 54, ch. 94-353; s. 7, ch. 98-139.

197.333  When taxes due; delinquent.--All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days.

History.--s. 158, ch. 85-342.

197.343  Tax notices; additional notice required.--

(1)  An additional tax notice shall be mailed by April 10 to each taxpayer whose payment has not been received. The notice shall include a description of the property and the following statement: If the taxes for the  (year)  on your property are not paid, a tax certificate will be sold for these taxes, and your property may be sold at a future date. Contact the tax collector's office at once.

(2)  A duplicate of the additional tax notice required by subsection (1) shall be mailed to a condominium unit owner's condominium association or to a mobile home owner's homeowners' association as defined in s. 723.075 if the association has filed with the tax collector a written request and included a description of the land. The tax collector is authorized to charge a reasonable fee for the cost of this service.

(3)  When the taxes under s. 193.481 on subsurface rights have become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be given by first-class mail to the owner of the fee to which these subsurface rights are attached. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.

(4)  The tax collector shall mail such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department.

History.--s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288.

197.344  Lienholders; receipt of notices and delinquent taxes.--

(1)  When requested in writing, a tax notice shall be mailed according to the following procedures:

(a)  Upon request by any taxpayer aged 60 or over, the tax collector shall mail the tax notice to a third party designated by the taxpayer. A duplicate copy of the notice shall be mailed to the taxpayer.

(b)  Upon request by a mortgagee stating that the mortgagee is the trustee of an escrow account for ad valorem taxes due on the property, the tax notice shall be mailed to such trustee. When the original tax notice is mailed to such trustee, the tax collector shall mail a duplicate notice to the owner of the property with the additional statement that the original has been sent to the trustee.

(c)  Upon request by a vendee of an unrecorded or recorded contract for deed, the tax collector shall mail a duplicate notice to such vendee.

The tax collector may establish cutoff dates, periods for updating the list, and any other reasonable requirements to ensure that the tax notices are mailed to the proper party on time.

(2)  On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage, lienholder, or vendee under a contract for deed, upon filing with the tax collector a description of land so encumbered and paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll and certificates issued on the described land. Upon receipt of such request, the tax collector shall furnish the following information within 60 days following the tax certificate sale:

(a)  The description of property on which certificates were sold.

(b)  The number of each certificate issued and to whom.

(c)  The face amount of each certificate.

(d)  The cost for redemption of each certificate.

(3)  On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage or lien upon personal property, upon filing with the tax collector a description of the personal property encumbered by the mortgage or lien and the name and address of the owner of such property, and upon paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll for such property as is described as provided in this subsection or as may be owned by the named taxpayer. Upon receipt of such request, the collector shall furnish the following information to the mortgagee or lienholder before April 25 of the following year:

(a)  A description of property against which taxes are assessed.

(b)  The amount of taxes and costs owed.

History.--s. 161, ch. 85-342; s. 8, ch. 98-139.

197.363  Special assessments and service charges; optional method of collection.--

(1)  At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to this section after January 1, 1990. However, any local governing board collecting non-ad valorem assessments pursuant to this section on January 1, 1990, may elect to collect said assessments pursuant to s. 197.3632. In the event of such election, the local governing board shall notify the property appraiser and tax collector in writing and comply with s. 197.3632(2) and the applicable certification provisions of s. 197.3632(5). If a local governing board amends any non-ad valorem assessment roll certified under this provision, the local governing board shall comply with all applicable provisions of s. 197.3631.

(2)  In accordance with subsection (1), special assessments authorized by general or special law or the State Constitution may be collected as provided for ad valorem taxes under this chapter if:

(a)  The entity imposing the special assessment has entered into a written agreement with the property appraiser, at her or his option, providing for reimbursement of administrative costs incurred under this section;

(b)  A resolution authorizing use of this method for collection of special assessments is adopted at a public hearing;

(c)  Affected property owners have been provided by first-class mail prior notice of both the potential for loss of title that exists with use of this collection method and the time and place of the public hearing required by paragraph (b);

(d)  The property appraiser has listed on the assessment roll the special assessment for each affected parcel;

(e)  The dollar amount of the special assessment has been included in the notice of proposed property taxes; and

(f)  The dollar amount of the special assessment has been included in the tax notice issued pursuant to s. 197.322.

(3)  When collected by using the method provided for ad valorem taxes, special assessments shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, penalty for delinquent payment, and issuance of tax certificates and tax deeds for nonpayment, and shall also be subject to the provisions of s. 192.091(2)(b)2.

(4)  If the requirements of subsection (2) which are imposed upon the collection of special assessments are not met, the collection of such special assessments shall be by the manner provided in the ordinance or resolution establishing such special assessments. The manner of collection established in any ordinance or resolution shall be in compliance with all general or special laws authorizing the levy of such special assessments, and in no event shall the ordinance or resolution provide for use of the ad valorem collection method.

(5)  The tax collector of a county may act as agent for the county in collecting service charges if the board of county commissioners of the county and the tax collector establish by agreement a manner in which service charges may be collected. The board of county commissioners shall compensate the tax collector for the actual cost of collecting such service charges. However, tax certificates and tax deeds may not be issued for nonpayment of service charges, and such charges shall not be included on a bill for ad valorem taxes.

(6)  Effective January 1, 1990, no new special assessments may be collected pursuant to this section.

History.--s. 162, ch. 85-342; s. 2, ch. 86-141; s. 66, ch. 88-130; s. 5, ch. 88-216; s. 1012, ch. 95-147.

197.3631  Non-ad valorem assessments; general provisions.--Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197.3635. Non-ad valorem assessments may also be collected pursuant to any alternative method which is authorized by law, but such alternative method shall not require the tax collector or property appraiser to perform those services as provided for in ss. 197.3632 and 197.3635. However, a property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method. Section 197.3632 is additional authority for local governments to impose and collect non-ad valorem assessments supplemental to the home rule powers pursuant to ss. 125.01 and 166.021 and chapter 170, or any other law. Any county operating under a charter adopted pursuant to s. 11, Art. VIII of the Constitution of 1885, as amended, as referred to in s. 6(e), Art. VIII of the Constitution of 1968, as amended, may use any method authorized by law for imposing and collecting non-ad valorem assessments.

History.--s. 67, ch. 88-130; s. 6, ch. 88-216; s. 7, ch. 90-343.

¹197.3632  Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.--

(1)  As used in this section:

(a)  "Levy" means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non-ad valorem assessments.

(b)  "Local government" means a county, municipality, or special district levying non-ad valorem assessments.

(c)  "Local governing board" means a governing board of a local government.

(d)  "Non-ad valorem assessment" means only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution.

(e)  "Non-ad valorem assessment roll" means the roll prepared by a local government and certified to the tax collector for collection.

(f)  "Compatible electronic medium" or "media" means machine-readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein are in harmony with and can be used in concert with the data and information on the ad valorem tax roll keyed to the property identification number used by the property appraiser.

(g)  "Capital project assessment" means a non-ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years.

(2)  A local governing board shall enter into a written agreement with the property appraiser and tax collector providing for reimbursement of necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming.

(3)(a)  Notwithstanding any other provision of law to the contrary, a local government which is authorized to impose a non-ad valorem assessment and which elects to use the uniform method of collecting such assessment for the first time as authorized in this section shall adopt a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local government agree, March 1. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for 4 consecutive weeks preceding the hearing. The resolution shall state the need for the levy and shall include a legal description of the boundaries of the real property subject to the levy. If the resolution is adopted, the local governing board shall send a copy of it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and local government agree, March 10.

(b)  Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described in the resolution, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem roll submitted to the department. The property appraiser is not required to submit information which is not on the ad valorem roll or compatible electronic medium submitted to the department. If the local government determines that the information supplied by the property appraiser is insufficient for the local government's purpose, the local government shall obtain additional information from any other source.

(4)(a)  A local government shall adopt a non-ad valorem assessment roll at a public hearing held between June 1 and September 15 if:

1.  The non-ad valorem assessment is levied for the first time;

2.  The non-ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition;

3.  The local government's boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or

4.  There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment.

(b)  At least 20 days prior to the public hearing, the local government shall notice the hearing by first-class United States mail and by publication in a newspaper generally circulated within each county contained in the boundaries of the local government. The notice by mail shall be sent to each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. However, notice by mail shall not be required if notice by mail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority's public hearing on adoption of a new or amended non-ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice.

(c)  At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment.

(5)  By September 15 of each year, the chair of the local governing board or his or her designee shall certify a non-ad valorem assessment roll on compatible electronic medium to the tax collector. The local government shall post the non-ad valorem assessment for each parcel on the roll. The tax collector shall not accept any such roll that is not certified on compatible electronic medium and that does not contain the posting of the non-ad valorem assessment for each parcel. It is the responsibility of the local governing board that such roll be free of errors and omissions. Alterations to such roll may be made by the chair or his or her designee up to 10 days before certification. If the tax collector discovers errors or omissions on such roll, he or she may request the local governing board to file a corrected roll or a correction of the amount of any assessment.

(6)  If the non-ad valorem assessment is to be collected for a period of more than 1 year or is to be amortized over a number of years, the local governing board shall so specify and shall not be required to annually adopt the non-ad valorem assessment roll. However, the local governing board shall inform the property appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform method of collecting such assessment.

(7)  Non-ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non-ad valorem assessments provided for in s. 197.3635. A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax collector cannot merge a non-ad valorem assessment roll to produce such a notice, he or she shall mail a separate notice of non-ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice.

(8)(a)  Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.

(b)  Within 30 days following the hearing provided in subsection (4), any person having any right, title, or interest in any parcel against which an assessment has been levied may elect to prepay the same in whole, and the amount of such assessment shall be the full amount levied, reduced, if the local government so provides, by a discount equal to any portion of the assessment which is attributable to the parcel's proportionate share of any bond financing costs, provided the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 are followed.

(c)  Non-ad valorem assessments shall also be subject to the provisions of s. 192.091(2)(b), or the tax collector at his or her option shall be compensated for the collection of non-ad valorem assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non-ad valorem assessments.

(9)  A local government may elect to use the uniform method of collecting non-ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law or local government ordinance or resolution, regardless of when the assessment was initially imposed or whether it has previously been collected by another method.

(10)(a)  Capital project assessments may be levied and collected before the completion of the capital project.

(b)1.  Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections (1) through (8) for capital project assessments.

2.  The requirements set forth in subsection (4) are satisfied for capital project assessments if:

a.  The local government adopts or reaffirms the non-ad valorem assessment roll at a public hearing held at any time before certification of the non-ad valorem assessment roll pursuant to subsection (5) for the first year in which the capital project assessment is to be collected in the manner authorized by this section; and

b.  The local government provides notice of the public hearing in the manner provided in paragraph (4)(b).

3.  The local government is not required to allow prepayment for capital project assessments as set forth in paragraph (8)(b); however, if prepayment is allowed, the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 must be followed.

(c)  Any hearing or notice required by this section may be combined with any other hearing or notice required by this section or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied.

(11)  The department shall adopt rules to administer this section.

History.--s. 68, ch. 88-130; s. 7, ch. 88-216; s. 8, ch. 90-343; s. 2, ch. 91-238; s. 1013, ch. 95-147; s. 1, ch. 97-66.

¹Note.--Section 2, ch. 97-66, provides that "[i]t is the intent of the Legislature that this act is merely a clarification of existing law. Any provision of an ordinance which authorizes the use of the uniform method of collection for the collection of a non-ad valorem assessment, regardless of whether it was initially imposed before January 1, 1990, or previously has been collected by another method, is hereby ratified."

197.3635  Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.--A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. The form shall meet the requirements of this section and department rules and shall be subject to approval by the department. By rule the department shall provide a format for the form of such combined notice. The form shall meet the following requirements:

(1)  It shall contain the title "Notice of Ad Valorem Taxes and Non-ad Valorem Assessments." It shall also contain a receipt part that can be returned along with the payment to the tax collector.

(2)  It shall provide a clear partition between ad valorem taxes and non-ad valorem assessments. Such partition shall be a bold horizontal line approximately 1/8 inch thick.

(3)  Within the ad valorem part, it shall contain the heading "Ad Valorem Taxes." Within the non-ad valorem assessment part, it shall contain the heading "Non-ad Valorem Assessments."

(4)  It shall contain the county name, the assessment year, the mailing address of the tax collector, the mailing address of one property owner, the legal description of the property to at least 25 characters, and the unique parcel or tax identification number of the property.

(5)  It shall provide for the labeled disclosure of the total amount of combined levies and the total discounted amount due each month when paid in advance.

(6)  It shall provide a field or portion on the front of the notice for official use for data to reflect codes useful to the tax collector.

(7)  The combined notice shall be set in type which is 8 points or larger.

(8)  The ad valorem part shall contain the following:

(a)  A schedule of the assessed value, exempted value, and taxable value of the property.

(b)  Subheadings for columns listing taxing authorities, corresponding millage rates expressed in dollars and cents per $1,000 of taxable value, and the associated tax.

(c)  Taxing authorities listed in the same sequence and manner as listed on the notice required by s. 200.069(4)(a), with the exception that independent special districts, municipal service taxing districts, and voted debt service millages for each taxing authority shall be listed separately. If a county has too many municipal service taxing units to list separately, it shall combine them to disclose the total number of such units and the amount of taxes levied.

(9)  Within the non-ad valorem assessment part, it shall contain the following:

(a)  Subheadings for columns listing the levying authorities, corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount.

(b)  The purpose of the assessment, if the purpose is not clearly indicated by the name of the levying authority.

(c)  A listing of the levying authorities in the same order as in the ad valorem part to the extent practicable. If a county has too many municipal service benefit units to list separately, it shall combine them by function.

(10)  It shall provide instructions and useful information to the taxpayer. Such information and instructions shall be nontechnical to minimize confusion. The information and instructions required by this section shall be provided by department rule and shall include:

(a)  Procedures to be followed when the property has been sold or conveyed.

(b)  Instruction as to mailing the remittance and receipt along with a brief disclosure of the availability of discounts.

(c)  Notification about delinquency and interest for delinquent payment.

(d)  Notification that failure to pay the amounts due will result in a tax certificate being issued against the property.

(e)  A brief statement outlining the responsibility of the tax collector, the property appraiser, and the taxing authorities. This statement shall be accompanied by directions as to which office to contact for particular questions or problems.

History.--s. 69, ch. 88-130; s. 8, ch. 88-216.

197.373  Payment of portion of taxes.--

(1)  The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.

(2)  The request must be made at least 15 days prior to the tax certificate sale.

(3)  The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.

(4)  This section does not apply to assessments and collections made pursuant to the provisions of s. 192.037.

History.--s. 164, ch. 85-342.

197.383  Distribution of taxes.--The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes into his or her possession for collection and at least one time in all other months. A different schedule may be used if the tax collector and the governing board of the taxing authority mutually agree.

History.--s. 165, ch. 85-342; s. 1014, ch. 95-147.

197.402  Advertisement of real or personal property with delinquent taxes.--

(1)  Whenever legal advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The office of the tax collector shall pay all newspaper charges, and the proportionate cost of the advertisements shall be added to the delinquent taxes when they are 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 with delinquent taxes. The tax collector shall make a list of such properties in the same order in which the lands were 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.

(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.

197.403  Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.--The newspaper publishing the notice of a tax sale shall transmit by mail a copy of the paper containing each notice to the tax collector within 10 days after the last required publication. When the publication of the tax sale notice is completed as provided by law, the publisher shall make an affidavit, in the form prescribed by the department, which shall be delivered to the tax collector and annexed to the report of certificates sold for taxes as provided by s. 197.432(8).

History.--s. 167, ch. 85-342.

197.412  Attachment of tangible personal property in case of removal.--The tax collector of each county shall have the power, in the same manner and under the rules of law governing attachments of debts in other cases, to attach for taxes any tangible personal property that has been assessed at any time before payment if he or she has reason to believe that the property is being removed or disposed of so as to prevent or endanger the payment of taxes thereon. All taxes assessed upon tangible personal property shall have all the force of a judgment and execution at law against the owner of the property from the date the taxes became due. If the property is still located within the county, the tax collector may issue a warrant authorizing the tax collector, the tax collector's deputy, or the sheriff to collect the taxes or otherwise seize the property, and the tax collector, deputy, or sheriff shall proceed in the same manner as on an execution from the circuit court. If the property is located outside the county, the tax collector may issue a warrant authorizing the sheriff of the county where the property is located to collect the taxes, or otherwise seize the property in the same manner as property in the county where the property is assessed. Thereafter, the tax collector shall proceed pursuant to s. 197.413.

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 the year of assessment, the tax collector shall prepare a list of the unpaid personal property taxes containing the names and addresses of the taxpayers and the property subject to the tax as the same appear on the tax roll. Prior to April 30 of the next year, the tax collector shall prepare warrants against the delinquent taxpayers providing for the levy upon, and seizure of, tangible personal property. The cost of advertising delinquent tax shall be added to the delinquent taxes at the time of advertising. The tax collector is not required to issue warrants if delinquent taxes are less than $50. However, such taxes shall remain due and payable.

(2)  Within 30 days after the date such warrants are prepared, the tax collector shall cause the filing of a petition in the circuit court for the county which the tax collector serves, which petition shall briefly describe the levies and nonpayment of taxes, the issuance of warrants, and proof of the publication of notice as provided for in s. 197.402 and shall list the names and addresses of the taxpayers who failed to pay taxes, as the same appear on the assessment roll. Such petition shall pray for an order ratifying and confirming the issuance of the warrants and directing the tax collector or his or her deputy to levy upon and seize the tangible personal property of each delinquent taxpayer to satisfy the unpaid taxes set forth in the petition. This proceeding is specifically provided to safeguard the constitutional rights of the taxpayers in relation to their tangible personal property and to allow the tax collector sufficient time to collect such delinquent personal property taxes before the filing of petitions in the circuit court and shall be conducted with these objectives in mind.

(3)  The tax collector may employ counsel, and agree upon the counsel's compensation, for conducting such suit or suits and may pay such compensation out of the general office expense fund and include such item in the budget.

(4)  Immediately upon the filing of such petition, the tax collector shall request the earliest possible time for hearing before the circuit court on the petition, at which hearing the tax roll shall be presented and the tax collector or one of his or her deputies shall appear to testify under oath as to the nonpayment of the personal property taxes listed in the petition.

(5)  Upon the filing of such petition, the clerk of the court shall notify each delinquent taxpayer listed in the petition that a petition has been filed and that upon ratification and confirmation of the petition the tax collector will be authorized to issue warrants and levy upon, seize, and sell so much of the personal property as to satisfy the delinquent taxes, plus costs, interest, attorney's fees, and other charges. Such notice shall be given by certified mail, return receipt requested.

(6)  If it appears to the circuit court that the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers who are listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney's fees, and other charges.

(7)  The court shall retain jurisdiction over the matters raised in the petition to hear such objections of taxpayers to the levy and seizure of their tangible personal property as may be warranted under the statutes and laws of the state.

(8)  A tax warrant issued by the tax collector for the collection of tangible personal property taxes shall, after the court has issued its order as set forth in subsection (6), have the same force as a writ of garnishment upon any person who has any goods, moneys, chattels, or effects of the delinquent taxpayer in his or her hands, possession, or control or who is indebted to such delinquent taxpayer.

(9)  When any tax warrant is levied upon any debtor or person holding property of the taxpayer, the debtor or person shall pay the debt or deliver the property of the delinquent taxpayer to the tax collector levying the warrant, and the receipt of the tax collector shall be complete discharge to that extent of the debtor or person holding the property. The tax collector shall make note of the levy upon the tax warrant.

(10)  The tax collector is entitled to a fee of $2 from each delinquent taxpayer at the time delinquent taxes are collected. The tax collector is entitled to receive an additional $8 for each warrant issued.

History.--s. 170, ch. 85-342; s. 3, ch. 86-141; s. 38, ch. 87-224; s. 56, ch. 94-353; s. 1479, ch. 95-147; s. 9, ch. 98-139.

197.414  Tax collector to keep record of warrants and levies on tangible personal property.--The tax collector shall keep a record of all warrants and levies made under this chapter and shall note on such record the date of payment, the amount of money, if any, received, and the disposition thereof made by him or her. Such record shall be known as "the tangible personal property tax warrant register" and the form thereof shall be prescribed by the Department of Revenue.

History.--s. 31, ch. 20723, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 1, ch. 72-268; s. 171, ch. 85-342; s. 1016, ch. 95-147.

Note.--Former ss. 200.32, 197.160, 197.096.

197.4155  Delinquent personal property taxes; installment payment program.--

(1)  A county tax collector may implement an installment payment program for the payment of delinquent personal property taxes. If implemented, the program must be available, upon application to the tax collector, to each delinquent personal property taxpayer whose delinquent personal property taxes exceed $1,000. The tax collector shall require each taxpayer who requests to participate in the program to submit an application on a form prescribed by the tax collector which, at a minimum, must include the name, address, a description of the property subject to personal property taxes, and the amount of the personal property taxes owed by the taxpayer.

(2)  Within 10 days after a taxpayer who owes delinquent personal property taxes submits the required application, the tax collector shall prescribe an installment payment plan for the full payment of the taxpayer's delinquent personal property taxes, including any delinquency charges, interest, and costs allowed by this chapter. The plan must be in writing and must be delivered to the taxpayer after it is prescribed. At the time the plan is developed, the tax collector may consider a taxpayer's current and anticipated future ability to pay over the time period of a potential installment payment plan. The plan must provide that if the taxpayer does not follow the payment terms or fails to timely file returns or pay current obligations after the date of the payment plan, the taxpayer will be considered delinquent under the terms of the plan, and any unpaid balance of tax, penalty, or interest scheduled in the payment plan will be due and payable immediately. The plan must also provide that unpaid tax amounts bear interest as provided by law. In prescribing such an installment payment plan, the tax collector may exercise flexibility as to the dates, amounts, and number of payments to collect all delinquent personal property taxes owed by the taxpayer, except that the plan must provide for the full satisfaction of all amounts owed by the taxpayer by no later than 3 years after the due date of the first payment under the plan.

(3)  If a tax warrant is issued under s. 197.413 against a delinquent taxpayer who is participating in an installment payment plan under this section, the tax warrant is unenforceable as long as the taxpayer is neither delinquent under the terms of the installment payment plan nor attempting to remove or dispose of the personal property that is subject to the tax warrant.

(4)  If the amounts due under the installment payment plan are not paid in full in accordance with the terms of the plan, the tax collector may use all enforcement methods available under the law.

History.--s. 2, ch. 98-167.

197.416  Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.--It shall be the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue from time to time his or her efforts to collect such taxes for a period of 7 years from the date of the issuance of the warrant. After the expiration of 7 years, the warrant will be barred by this statute of limitation, and no action may be maintained in any court. A tax collector or his or her successor shall not be relieved of accountability for collection of any taxes assessed on tangible personal property until he or she has completely performed every duty devolving upon the tax collector as required by law.

History.--s. 172, ch. 85-342; s. 1017, ch. 95-147.

197.417  Sale of personal property after seizure.--

(1)  When personal property is levied upon for delinquent taxes as provided for in s. 197.413, at least 15 days before the sale the tax collector shall give public notice by advertisement of the time and place of sale of the property to be sold. The notice shall be posted in at least three public places in the county, one of which shall be at the courthouse, and the property shall be sold at public auction at the location noted in the advertisement. The property sold shall be present if practical. At any time before the sale the owner or claimant of the property may release the property by the payment of the taxes, plus delinquent charges, interest, and costs, for which the property was liable to be sold. In all cases, immediate payment for the property shall be required. In case such a sale is made, the tax collector shall be entitled to the same fees and charges as are allowed sheriffs upon execution sales.

(2)  If the property levied upon is sold for more than the amount of taxes, delinquent charges, interest, costs, and collection fees, the surplus shall be returned to the person who had possession of the property when the levy was made or to the owner of the property.

(3)  If the property levied upon cannot be located in the county or is sold for less than the amount of taxes, delinquent charges, interest, costs, and collection fees, the deficit shall be a general lien against all the taxpayer's other personal property situated in the county. The other property may be seized and sold in the same manner as property on which there is a specific lien for delinquent taxes.

History.--s. 173, ch. 85-342.

197.432  Sale of tax certificates for unpaid taxes.--

(1)  On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on those lands on which taxes have not been paid, and he or she shall continue the sale from day to day until each certificate is sold to pay the taxes, interest, costs, and charges on the parcel described in the certificate. In case there are no bidders, the certificate shall be issued to the county. The tax collector shall offer all certificates on the lands as they are assessed.

(2)  A lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter.

(3)  Delinquent real property taxes of all governmental units due on a parcel of land in any one year shall be combined into one certificate.

(4)  A tax certificate representing less than $100 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction but shall be issued by the tax collector to the county at the maximum rate of interest allowed by this chapter. The provisions of s. 197.502(3) shall not be invoked as long as the homestead exemption is granted to the person who received the homestead exemption for the year in which the tax certificate was issued. However, when all such tax certificates and accrued interest thereon represent an amount of $100 or more, the provisions of s. 197.502(3) shall be invoked.

(5)  Each certificate shall be struck off to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter. The tax collector shall accept bids in even increments and in fractional interest rate bids of one-quarter of 1 percent only. If there is no buyer, the certificate shall be issued to the county at the maximum rate of interest allowed by this chapter.

(6)  The tax collector shall require immediate payment of a reasonable deposit from any person who wishes to bid for a tax certificate. A person who fails or refuses to pay any bid made by, or on behalf of, him or her is not entitled to bid or have any other bid accepted or enforced by the tax collector until a new deposit of 100 percent of the amount of estimated purchases has been paid to the tax collector. When tax certificates are ready for issuance, the tax collector shall notify each person to whom a certificate was struck off that the certificate is ready for issuance and payment must be made within 48 hours from the mailing of such notice or the deposit shall be forfeited and the bid canceled. In any event, payment shall be made before delivery of the certificate by the tax collector.

(7)  The form of the certificate shall be as prescribed by the department. Upon the cancellation of any bid, the tax collector shall resell that certificate the following day or as soon thereafter as possible, provided the certificate is sold within 10 days after cancellation of such bid.

(8)  The tax collector shall make a list of all the certificates sold for taxes, showing the date of the sale, the number of each certificate, the name of the owner as returned, a description of the land within the certificate, the name of the purchaser, the interest rate bid, and the amount for which sale was made. This list shall be known as the "list of tax certificates sold." The tax collector shall append to the list a certificate setting forth the fact that the sale was made in accordance with this chapter.

(9)  A certificate may not be sold on, nor is any lien created in, property owned by any governmental unit the property of which has become subject to taxation due to lease of the property to a nongovernmental lessee. The delinquent taxes shall be enforced and collected in the manner provided in s. 196.199(8). However, the ad valorem real property taxes levied on a leasehold that is taxed as real property under s. 196.199(2)(b), and for which no rental payments are due under the agreement that created the leasehold or for which payments required under the original leasehold agreement have been waived or prohibited by law before January 1, 1993, must be paid by the lessee. If the taxes are unpaid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under this chapter.

(10)  Any tax certificates issued pursuant to this section after January 1, 1977, which are void due to an error of the property appraiser, the tax collector, any other county official, or any municipal official and which are subsequently canceled, or which are corrected, pursuant to this chapter or chapter 196 shall earn interest at the rate of 8 percent per year, simple interest, or the rate of interest bid at the tax certificate sale, whichever is less, calculated from the date the certificate was purchased until the date the refund is ordered. Refunds made on tax certificates that are corrected or void shall be processed in accordance with the procedure set forth in s. 197.182, except that the 4-year time period provided for in s. 197.182(1)(c) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized herein.

(11)  When tax certificates are advertised for sale, the tax collector shall be entitled to a commission of 5 percent on the amount of the delinquent taxes and interest when actual sale is made. However, the tax collector shall not be entitled to any commission for the sale of certificates made to the county until the commission is paid upon the redemption or sale of the tax certificates. When a tax deed is issued to the county, the tax collector shall not receive his or her commission for the certificates until after the property is sold and conveyed by the county.

(12)  All tax certificates issued to the county shall be held by the tax collector of the county where the lands covered by the certificates are located.

(13)  Delinquent taxes on real property may be paid after the date of delinquency but prior to the sale of a tax certificate by paying all costs, advertising charges, and interest.

(14)  The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment.

(15)  Any holder of a tax certificate who initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate encouraging or demanding payment may be barred by the tax collector from bidding at a tax certificate sale. Unfair or deceptive contact by the holder of a tax certificate to a property owner to obtain payment is an unfair and deceptive trade practice, as referenced in s. 501.204(1), regardless of whether the ¹holder of the tax certificate redeems the tax certificate. Such unfair or deceptive contact is actionable under ss. 501.2075-501.211. If the ¹holder of the tax certificate later redeems the certificate in reliance on the deceptive or unfair practice, the unfair or deceptive contact is actionable under applicable laws prohibiting fraud.

History.--s. 174, ch. 85-342; s. 9, ch. 90-343; s. 4, ch. 91-295; s. 1, ch. 93-108; s. 1018, ch. 95-147; s. 10, ch. 98-139; s. 3, ch. 98-167.

¹Note.--The reference is apparently erroneous.

197.4325  Procedure when checks received for payment of taxes or tax certificates are dishonored.--

(1)(a)  Within 10 days after a check received by the tax collector for payment of taxes is dishonored, the tax collector shall notify the maker of the check that the check has been dishonored. The tax collector shall cancel the official receipt issued for the dishonored check and shall make an entry on the tax roll that the receipt was canceled because of a dishonored check. Where practicable, the tax collector shall make a reasonable effort to collect the moneys due before canceling the receipt.

(b)  The tax collector shall retain a copy of the canceled tax receipt and the dishonored check for the period of time required by law.

(2)(a)  When a check received by the tax collector for the purchase of a tax certificate is dishonored and the certificate has not been delivered to the bidder, the tax collector shall retain the deposit and resell the tax certificate. If the certificate has been delivered to the bidder, the tax collector shall notify the department, and, upon approval by the department, the certificate shall be canceled and resold.

(b)  When a bidder's deposit is forfeited, the tax collector shall retain the deposit and resell the tax certificate.

1.  If the tax certificate sale has adjourned, the tax collector shall readvertise the tax certificate to be resold. When the bidder's deposit is forfeited and the certificate is readvertised, the deposit shall be used to pay the advertising fees before other costs or charges are imposed. Any portion of the bidder's forfeit deposit that remains after advertising and other costs or charges have been paid shall be deposited by the tax collector into his or her official office account. If the tax collector fails to require a deposit and tax certificates are resold, the advertising charges required for the second sale shall not be added to the face value of the tax certificate.

2.  If the tax certificate sale has not been adjourned, the tax collector shall add the certificates to be resold to the sale list and continue the sale until all tax certificates are sold.

History.--s. 13, ch. 98-139.

197.433  Duplicate certificates.--

(1)  A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificate and that the tax certificate was lost or destroyed. The tax certificate holder shall pay a $5 fee for issuance of the duplicate certificate.

(2)  If the tax collector certifies to the board of county commissioners that a tax certificate belonging to the county has been lost or destroyed, the board shall enter an order in its minute book directing the collector to issue and file in his or her office a duplicate certificate.

(3)  The tax collector shall issue a duplicate certificate, plainly mark or stamp such certificate as a duplicate, and enter the fact of the duplicate in the tax sale record opposite the entry of the sale for which the lost or destroyed certificate was issued. The tax collector shall enter in the same place a notation of the alleged loss or destruction, whether the duplicate certificate is issued or not.

History.--s. 8, ch. 14572, 1929; s. 16, ch. 20722, 1941; s. 7, ch. 22079, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 10, ch. 73-332; s. 53, ch. 73-333; s. 175, ch. 85-342; s. 1019, ch. 95-147.

Note.--Former ss. 193.59, 197.205, 197.132.

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 upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging the circumstances, the tax collector shall initiate action to cancel any improperly issued tax certificate or deed in accordance with the provisions of s. 197.443. If the tax collector fails to act within a reasonable time, his or her office shall be liable for all legitimate expenses which the aggrieved taxpayer may spend in clearing his or her title, including a reasonable attorney's fee.

(2)  The office of the tax collector shall be responsible to the publisher for costs of advertising lands on which the taxes have been paid, and the office of the property appraiser shall be responsible to the publisher for the costs of advertising lands doubly assessed or assessed in error.

History.--s. 176, ch. 85-342; s. 1020, ch. 95-147.

197.443  Cancellation of void tax certificates; correction of tax certificates; procedure.--

(1)  When a tax certificate on lands has been sold for unpaid taxes and:

(a)  The tax certificate evidencing the sale is void because the taxes on the lands have been paid;

(b)  The lands were not subject to taxation at the time of the assessment on which they were sold;

(c)  The description of the property in the tax certificate is void or has been corrected;

(d)  An error of commission or omission has occurred which invalidates the sale;

(e)  The circuit court has voided the tax certificate by a suit to cancel the tax certificate by the holder;

(f)  The tax certificate is void for any other reason; or

(g)  An error has occurred for which the tax certificate may be corrected,

the tax collector shall forward a certificate of such error to the department and enter upon the list of certificates sold for taxes a memorandum of such error. The department, upon receipt of such certificate, if satisfied of the correctness of the certificate of error or upon receipt of a court order, shall notify the tax collector, who shall cancel or correct the certificate.

(2)  The holder of a tax certificate who pays, redeems, or causes to be corrected or to be canceled and surrendered by any other tax certificates, or pays any subsequent and omitted taxes or costs, in connection with the foreclosure of a tax certificate or tax deed, and when such other certificates or such subsequent and omitted taxes are void or corrected for any reason, the person paying, redeeming, or causing to be corrected or to be canceled and surrendered the other tax certificates or paying the other subsequent and omitted taxes is entitled to obtain the return of the amount paid therefor.

(a)  The county officer or taxing authority, as the case may be, which causes an error that results in the issuance of a void tax certificate shall be charged for the costs of advertising incurred in the sale of the tax certificate.

(b)  When the owner of a tax certificate requests that the certificate be canceled for any reason but does not seek a refund, the tax collector shall cancel the tax certificate and a refund shall not be processed. The tax collector shall require the owner of the tax certificate to execute a written statement that he or she is the holder of the tax certificate, that he or she wishes the certificate to be canceled, and that a refund is not expected and is not to be made.

(3)  When the tax certificate or a tax deed based upon the certificate is held by an individual, the collector shall at once notify the original purchaser of the certificate or tax deed or the subsequent holder thereof, if known, that upon the voluntary surrender of the certificate or deed of release of his or her rights under the tax deed, a refund will be made of the amount received by the governmental units for the certificate or deed, plus $1 for the deed of release.

(4)  The refund shall be made in accordance with the procedure set forth in s. 197.182, except that the 4-year time period provided for in s. 197.182(1)(c) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized herein.

History.--s. 177, ch. 85-342; s. 10, ch. 90-343; s. 5, ch. 91-295; s. 1021, ch. 95-147; s. 11, ch. 98-139.

197.444  Cancellation of tax certificates; suit by holder.--

(1)  The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have such tax certificate canceled and to obtain the return of the money paid for the tax certificate. The plaintiff may include as many void certificates as he or she sees fit. The only necessary party defendant shall be the tax collector.

(2)  The complaint shall briefly describe the tax certificate, state that it is void and the reason therefor, and demand that the certificate be declared void and that all amounts received by the governmental unit be returned. The plaintiff may include as many void certificates as desired, whether they cover the same land or different parcels of land.

(3)  If the court finds for the plaintiff, it shall enter a final judgment declaring the tax certificate void, canceling it of record, and ordering each governmental unit or agency receiving any sums for the tax certificate to return the amounts received by it to the plaintiff, and, thereupon, the amount received for the certificate by the governmental units or agencies shall be returned.

(4)  The provisions of this section may also be used by the holder of any tax certificate who pays, redeems, or causes to be canceled and surrenders any other tax certificate in connection with an application for tax deed or in connection with tax foreclosure proceedings, if the other tax certificate is void for any reason.

(5)  The provisions of this section are not exclusive, and a refund of moneys may be obtained under s. 197.442 or s. 197.443.

History.--s. 178, ch. 85-342; s. 1022, ch. 95-147.

197.446  Payment of back taxes as condition precedent to cancellation of tax certificate held by county.--No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or to set aside or cancel any tax certificate held by any county in the state until the owner pays to the tax collector of the county where the property is assessable the full amount of the taxes that could have been lawfully assessed against the property for the period covered by the assessment complained of, whether or not the real estate has been returned for assessment by the owner. In all such cases, the court shall ascertain and determine the amount of tax to be paid by the owner.

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.--When a board of county commissioners finds that the United States, or any duly constituted agency thereof, has acquired by purchase or contract to purchase any lands in that county for reforestation, game preserve, or military aviation purposes, or that any duly constituted authority of the state has acquired lands for public road or aeronautical purposes, against which lands there is an outstanding tax lien held by the county, the board shall by resolution describe the lands acquired, the nature of the lien thereon, and the purpose for which the lands are to be used and request the department for authority to cancel the lien against the lands. A certified copy of the resolution shall be furnished to the department, and, upon receipt of the authority from the department to cancel the tax lien, the tax collector and the clerk of the county in which the lands are located shall record the authority in the official records of the county and shall note on the proper tax records of the office the action taken by the board of county commissioners and the department by noting: "Canceled by authority of s. 197.447, Florida Statutes," the date of the authority, and reference to the book number and page number where the authorization is recorded. All such taxes and liens held by the county shall thereafter be canceled. No charge shall be made for costs or expenses to secure cancellation of any tax lien affected by the provisions of this section.

History.--s. 180, ch. 85-342.

197.448  Cancellation of certificates on riparian rights separate from land.--

(1)  All tax certificates in the hands of any governmental taxing agency that separately describe only riparian rights, as defined in s. 253.141, are hereby declared invalid and are hereby canceled.

(2)  Any title presumed to have vested in the state under chapter 18296, Laws of Florida, 1937, known as the Murphy Act, by virtue of such certificates is hereby declared invalid, and the riparian rights affected thereby are hereby restored to their original status and become appurtenant to the adjoining upland.

(3)  The tax collector of each county and the proper tax officer of any governmental taxing agency are hereby authorized and directed to withhold all such tax certificates in their hands from redemptions or sale and to enter such cancellation upon the face of any such tax certificates and upon the tax sale record of the county or other taxing agency.

History.--s. 181, ch. 85-342.

197.462  Transfer of tax certificates held by individuals.--

(1)  All tax certificates issued to an individual may be transferred by endorsement at any time before they are redeemed or a tax deed is executed thereunder.

(2)  The official endorsement of a tax certificate by the tax collector with the date and the amount received and its entry on the record of tax certificates sold shall be sufficient evidence of the assignment of it.

(3)  The tax collector shall record the transfer on the record of tax certificates sold.

(4)  The tax collector shall receive $2.25 as a service charge for each endorsement.

History.--s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353.

197.472  Redemption of tax certificates.--

(1)  Any person may redeem a tax certificate or purchase a county-held certificate at any time after the certificate is issued and before a tax deed is issued or the property is placed on the list of lands available for sale. The person redeeming or purchasing a tax certificate shall pay to the tax collector in the county where the land is situated the face amount of the certificate or the part thereof that the part or interest purchased or redeemed bears to the whole. Upon purchase or redemption being made, the person shall pay all taxes, interest, costs, charges, and omitted taxes, if any, as provided by law upon the part or parts of the certificate so purchased or redeemed.

(2)  When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory charge of 5 percent shall be levied upon the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5-percent mandatory charge, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.

(3)  The tax collector shall receive a fee of $6.25 for each tax certificate purchased or redeemed.

(4)  When only a portion of a certificate is being redeemed or purchased and such portion can be ascertained by legal description, the tax collector shall make a written request for apportionment to the property appraiser. Within 15 days after such request, the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate.

(5)  When a tax certificate is purchased or redeemed, the tax collector shall give to the person a receipt and certificate showing the amount paid for the purchase or redemption, a description of the land, and the date, number, and amount of the certificate, certificates, or part of certificate which is purchased or redeemed, which shall be in the form prescribed by the department. If a tax certificate is redeemed in full, the certificate shall be surrendered to the tax collector by the original purchaser and canceled by the tax collector. If only a part is purchased or redeemed, the portion and description of land, with date of purchase or redemption, shall be endorsed on the certificate by the tax collector. The certificate shall be retained by the owner, or the tax collector if the certificate is a county-held certificate, subject to the endorsement. The purchase or redemption shall be entered by the tax collector on the record of tax certificates sold.

(6)  When a tax certificate has been purchased or redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less service charges.

(7)  Nothing in this section shall be deemed to deny any person the right to purchase or redeem any outstanding tax certificate in accordance with the law in force when it was issued. However, the provisions of s. 197.573 relating to survival of restrictions and covenants after the issuance of a tax deed are not repealed by this chapter and apply regardless of the manner in which the tax deed was issued.

(8)  The provisions of subsection (4) do not apply to collections made pursuant to the provisions of s. 192.037.

History.--s. 183, ch. 85-342; s. 4, ch. 86-141; s. 58, ch. 94-353.

197.473  Disposition of unclaimed redemption moneys.--

(1)  After money paid to the tax collector for the redemption of tax certificates has been held for 90 days, which money is payable to the holder of a redeemed tax certificate but for which no claim has been made, on the first day of the following quarter the tax collector shall remit such unclaimed moneys to the board of county commissioners, less the sum of $5 on each $100 or fraction thereof which shall be retained by the tax collector as service charges.

(2)  Two years after the date the unclaimed redemption moneys were remitted to the board of county commissioners, all claims to such moneys are forever barred, and such moneys become the property of the county.

History.--s. 184, ch. 85-342; s. 5, ch. 86-141.

197.482  Limitation upon lien of tax certificate.--

(1)  After the expiration of 7 years from the date of issuance of a tax certificate, if a tax deed has not been applied for on the property covered by the certificate, and no other administrative or legal proceeding has existed of record, the tax certificate is null and void, and the tax collector shall cancel the tax certificate, noting the date of the cancellation of the tax certificate upon all appropriate records in his or her office. The tax collector shall complete the cancellation by entering opposite the record of the 7-year-old tax certificate a notation in substantially the following form: "Canceled by Act of 1973 Florida Legislature." All certificates outstanding July 1, 1973, shall have a life of 20 years from the date of issue. This subsection does not apply to deferred payment tax certificates.

(2)  The provisions and limitations herein prescribed for tax certificates do not apply to tax certificates which were sold under the provisions of chapter 18296, Laws of Florida, 1937, commonly known as the "Murphy Act."

History.--s. 185, ch. 85-342; s. 6, ch. 92-312; s. 1023, ch. 95-147.

197.492  Errors and insolvencies list.--On or before the 60th day after the tax certificate sale, the tax collector shall make out a report to the board of county commissioners separately showing the discounts, errors, double assessments, and insolvencies for which credit is to be given, including in every case except discounts, the names of the parties on whose account the credit is to be allowed. The board of county commissioners, upon receiving the report, shall examine it; make such investigations as may be necessary; and, if the board discovers that the tax collector has taken credit as an insolvent item any personal property tax due by a solvent taxpayer, charge the amount of taxes represented by such item to the tax collector and not approve the report until the tax collector strikes such item from the record.

History.--s. 186, ch. 85-342.

197.502  Application for obtaining tax deed by holder of tax sale certificate; fees.--

(1)  The holder of any tax certificate, other than the county, at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the expiration of 7 years from the date of issuance, may file the certificate and an application for a tax deed with the tax collector of the county where the lands described in the certificate are located. The application may be made on the entire parcel of property or any part thereof which is capable of being readily separated from the whole. The tax collector shall be allowed a tax deed application fee of $15.

(2)  Any certificateholder, other than the county, who makes application for a tax deed shall pay the tax collector at the time of application all amounts required for redemption or purchase of all other outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the land.

(3)  The county where the lands described in the certificate are located shall make application for a deed on all certificates on property valued at $5,000 or more on the property appraiser's roll, except deferred payment tax certificates, and may make application on those certificates on property valued at less than $5,000 on the property appraiser's roll. Such application shall be made 2 years after April 1 of the year of issuance of the certificates. Upon application for a tax deed, the county shall deposit with the tax collector all applicable costs and fees, but shall not deposit any money to cover the redemption of other outstanding certificates covering the land.

(4)  The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all appropriate fees have been deposited, and stating that the following persons are to be notified prior to the sale of the property:

(a)  Any legal titleholder of record if the address of the owner appears on the record of conveyance of the lands to the owner. However, if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, then the notice may only be mailed to the address of the legal titleholder as it appears on the latest assessment roll.

(b)  Any lienholder of record who has recorded a lien against the property described in the tax certificate if an address appears on the recorded lien.

(c)  Any mortgagee of record if an address appears on the recorded mortgage.

(d)  Any vendee of a recorded contract for deed if an address appears on the recorded contract or, if the contract is not recorded, any vendee who has applied to receive notice pursuant to s. 197.344(1)(c).

(e)  Any other lienholder who has applied to the tax collector to receive notice if an address is supplied to the collector by such lienholder.

(f)  Any person to whom the property was assessed on the tax roll for the year in which the property was last assessed. The certificate shall be signed by the collector and the collector's seal affixed. The collector may purchase a reasonable bond for errors and omissions of his or her office in making such certificate.

(g)  Any lienholder of record who has recorded a lien against a mobile home located on the property described in the tax certificate if an address appears on the recorded lien and if the lien is recorded with the clerk of the circuit court in the county where the mobile home is located.

(5)  The clerk shall advertise and administer the sale and receive such fees for the issuance of the deed and sale of the property as are provided in s. 28.24.

(6)(a)  The opening bid on county-held certificates on nonhomestead property shall be the sum of the value of all outstanding certificates against the land, plus omitted years' taxes, delinquent taxes, interest, and all costs and fees paid by the county.

(b)  The opening bid on an individual certificate on nonhomestead property shall include, in addition to the amount of money paid to the tax collector by the certificateholder at the time of application, the amount required to redeem the applicant's tax certificate and all other costs and fees paid by the applicant.

(c)  The opening bid on property assessed on the latest tax roll as homestead property shall include, in addition to the amount of money required for an opening bid on nonhomestead property, an amount equal to one-half of the latest assessed value of the homestead. Payment of one-half of the assessed value of the homestead property shall not be required if the tax certificate to which the application relates was sold prior to January 1, 1982.

(7)  If there are no bidders at the public sale, the clerk shall enter the land on a list entitled "lands available for taxes" and shall immediately notify the county commission and all other persons holding certificates against the land that the land is available. The county may, at any time within 90 days after the day of offering for public sale, purchase the land for the opening bid. After 90 days, any person or governmental unit may purchase the land from the clerk, without further notice or advertising, for the opening bid.

(8)  Taxes shall not be extended against parcels listed as lands available for taxes, but in each year the taxes that would have been due shall be treated as omitted years and added to the required minimum bid. Seven years from the day the land was offered for public sale, the land shall escheat to the county in which it is located, all tax certificates and liens against the property shall be canceled, and the clerk shall execute a tax deed vesting title in the board of county commissioners of the county in which it is located.

(9)  Consolidated applications on more than one tax certificate are allowed, but a separate statement shall be issued pursuant to subsection (4), and a separate tax deed shall be issued pursuant to s. 197.552, for each parcel of property shown on the tax certificate.

(10)  Any fees collected pursuant to this section shall be refunded to the certificateholder in the event that the tax deed sale is canceled for any reason.

History.--s. 187, ch. 85-342; s. 6, ch. 86-141; s. 27, ch. 86-152; s. 1, ch. 89-286; s. 7, ch. 92-312; s. 14, ch. 93-132; s. 1024, ch. 95-147; s. 1, ch. 96-181; s. 1, ch. 96-219.

197.512  Notice, form of publication for obtaining tax deed by holder.--

(1)  Upon the receipt of the application as provided by s. 197.502, and after the proper charges have been paid, the clerk shall publish a notice once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s. 197.402. The form of notice of the application for a tax deed shall be as prescribed by the department. No tax deed sale shall be held until 30 days after the first publication of the notice.

(2)  Proof of the publication or posting of the notice provided for in this section shall be filed by the clerk of the circuit court in the clerk's office on or before the date fixed for the making of the sale. When there is no newspaper, the clerk shall execute and file in his or her office a certificate of the posting of the notices, stating where and on what dates the notices were posted.

(3)  Upon ultimate disposition of the application for a tax deed, the clerk shall enter his or her certificate of notice and his or her certificate of advertising in the public records of the county with such other relevant documents as may be required by the department.

History.--ss. 2, 3, ch. 17457, 1935; CGL 1936 Supp. 999(137, 138); ss. 25, 27, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; ss. 18, 30, ch. 73-332; s. 188, ch. 85-342; s. 1025, ch. 95-147.

Note.--Former ss. 194.16, 197.495, 194.17, 197.500, 197.251, 197.246.

197.522  Notice to owner when application for tax deed is made.--

(1)(a)  The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector's statement pursuant to s. 197.502(4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector's statement, then no notice shall be required.

(b)  The clerk shall enclose with every copy mailed a statement as follows:

WARNING: There are unpaid taxes on property which you own or in which you have a legal interest. The property will be sold at public auction on  (date)  unless the back taxes are paid. To make payment, or to receive further information, contact the clerk of court immediately at  (address) ,  (telephone number) .

(c)  The clerk shall complete and attach to the affidavit of the publisher a certificate containing the names and addresses of those persons notified and the date the notice was mailed. The certificate shall be signed by the clerk and the clerk's official seal affixed. The certificate shall be prima facie evidence of the fact that the notice was mailed. If no address is listed on the tax collector's certification, the clerk shall execute a certificate to that effect.

(d)  The failure of anyone to receive notice as provided herein shall not affect the validity of the tax deed issued pursuant to the notice.

(e)  A printed copy of the notice as published in the newspaper, accompanied by the warning statement described in paragraph (b), shall be deemed sufficient notice.

(2)  In addition to the notice provided in subsection (1), the sheriff of the county in which the legal titleholder resides shall, at least 20 days prior to the date of sale, notify the legal titleholder of record of the property on which the tax certificate is outstanding. The original notice and sufficient copies shall be prepared by the clerk and provided to the sheriff. Such notice shall be served as specified in chapter 48; if the sheriff is unable to make service, he or she shall post a copy of the notice in a conspicuous place at the legal titleholder's last known address. The inability of the sheriff to serve notice on the legal titleholder shall not affect the validity of the tax deed issued pursuant to the notice. A legal titleholder of record who resides outside the state may be notified by the clerk as provided in subsection (1). The notice shall be in substantially the following form:

WARNING


There are unpaid taxes on the property which you own. The property will be sold at public auction on  (date)  unless the back taxes are paid. To make arrangements for payment, or to receive further information, contact the clerk of court at  (address) ,  (telephone number) .


In addition, if the legal titleholder does not reside in the county in which the property to be sold is located, a copy of such notice shall be posted in a conspicuous place on the property by the sheriff of the county in which the property is located. However, no posting of notice shall be required if the property to be sold is classified for assessment purposes, according to use classifications established by the department, as nonagricultural acreage or vacant land.

(3)  Nothing in this chapter shall be construed to prevent the tax collector, or any other public official, in his or her discretion from giving additional notice in any form concerning tax certificates and tax sales beyond the minimum requirements of this chapter.

History.--s. 4, ch. 17457, 1935; CGL 1936 Supp. 999(139); s. 28, ch. 20722, 1941; s. 11, ch. 22079, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 20, ch. 73-332; s. 1, ch. 75-192; s. 1, ch. 77-174; s. 8, ch. 79-584; s. 3, ch. 81-284; s. 189, ch. 85-342; s. 1026, ch. 95-147.

Note.--Former ss. 194.18, 197.505, 197.256.

197.532  Fees for mailing additional notices, when application is made by holder.--When the certificateholder makes a written request of the clerk and furnishes the names and addresses at the time of the filing of the application, the clerk shall send a copy of the notice referred to in s. 197.522 to anyone to whom the certificateholder may request him or her to send it, and the clerk shall include in such notice the statement required in s. 197.522. The certificateholder shall pay the clerk the service charges as prescribed in s. 28.24(8) for preparing and mailing each copy of notice requested by the holder. When the charges are made, they shall be added by the clerk to the amount required to redeem the land from sale.

History.--s. 5, ch. 17457, 1935; CGL 1936 Supp. 999(140); s. 29, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 20, ch. 73-332; s. 3, ch. 77-354; s. 5, ch. 82-205; s. 190, ch. 85-342; s. 39, ch. 87-224; s. 1027, ch. 95-147.

Note.--Former ss. 194.19, 197.510, 197.261.

197.542  Sale at public auction.--

(1)  The lands advertised for sale to the highest bidder as a result of an application filed under s. 197.502 shall be sold at public auction by the clerk of the circuit court, or his or her deputy, of the county where the lands are located on the date, at the time, and at the location as set forth in the published notice, which shall be during the regular hours the clerk's office is open. At the time and place, the clerk shall read the notice of sale and shall offer the lands described in the notice for sale to the highest bidder for cash at public outcry. The amount required to redeem the tax certificate, plus the amounts paid by the holder to the clerk of the circuit court in charges for costs of sale, redemption of other tax certificates on the same lands, and all other costs to the applicant for tax deed, plus interest thereon at the rate of 1.5 percent per month for the period running from the month after the date of application for the deed through the month of sale and costs incurred for the service of notice provided for in s. 197.522(2), shall be considered the bid of the certificateholder for the property. However, if the land to be sold is assessed on the latest tax roll as homestead property, the bid of the certificateholder shall be increased to include an amount equal to one-half of the assessed value of the homestead property as required by s. 197.502. If there are no higher bids, the land shall be struck off and sold to the certificateholder. If there are other bids, the certificateholder shall have the right to bid as others present may bid, and the property shall be struck off and sold to the highest bidder. The clerk may refuse to recognize the bid of any person who has previously bid and refused, for any reason, to honor such bid.

(2)  The clerk of the circuit court shall demand immediate payment of an amount equal to the highest bid plus applicable documentary stamp taxes and recording fees. If full payment is not received by the clerk within 24 hours after the advertised time of the sale, the clerk shall cancel the bids and readvertise the property for sale. If the sale is canceled for any reason, the clerk shall immediately readvertise the sale to be held no later than 30 days from the date the sale was canceled. Only one advertisement shall be necessary. No further notice shall be required. The amount of the statutory (opening) bid shall be increased by the cost of advertising, additional clerk's fees as provided for in s. 28.24(26), and interest as provided for in subsection (1). The clerk shall receive full payment prior to the issuance of the tax deed.

History.--s. 7, ch. 17457, 1935; CGL 1936 Supp. 999(142); s. 30, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 19, ch. 73-332; s. 9, ch. 79-584; s. 7, ch. 81-284; s. 191, ch. 85-342; s. 9, ch. 87-145; s. 1028, ch. 95-147; s. 12, ch. 98-139.

Note.--Former ss. 194.21, 197.520, 197.266.

197.552  Tax deeds.--All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall be witnessed by two witnesses, the official seal shall be attached thereto, and the deed shall be acknowledged or proven as other deeds. Except as specifically provided in this chapter, no right, interest, restriction, or other covenant shall survive the issuance of a tax deed, except that a lien of record held by a municipal or county governmental unit, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s. 197.582, shall survive the issuance of a tax deed. The charges by the clerk shall be as provided in s. 28.24. Tax deeds issued to a purchaser of land for delinquent taxes shall be in the form prescribed by the department. All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive.

History.--s. 1, ch. 72-268; s. 21, ch. 73-332; s. 1, ch. 79-334; s. 192, ch. 85-342.

Note.--Former s. 197.271.

197.562  Grantee of tax deed entitled to immediate possession.--Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of the lands described in the deed. If a demand for possession is refused, the purchaser may apply to the circuit court for a writ of assistance upon 5 days' notice directed to the person refusing to deliver possession. Upon service of the responsive pleadings, if any, the matter shall proceed as in chancery cases. If the court finds for the applicant, an order shall be issued by the court directing the sheriff to put the grantee in possession of the lands.

History.--s. 43, ch. 20722, 1941; s. 20, ch. 22079, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 24, ch. 73-332; s. 193, ch. 85-342.

Note.--Former ss. 194.54, 197.695, 197.311.

197.572  Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds.--When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant to any tax lien foreclosure proceeding, the title to the lands shall continue to be subject to any easement for telephone, telegraph, pipeline, power transmission, or other public service purpose and shall continue to be subject to any easement for the purposes of drainage or of ingress and egress to and from other land. The easement and the rights of the owner of it shall survive and be enforceable after the execution, delivery, and recording of a tax deed, a master's deed, or a clerk's certificate of title pursuant to foreclosure of a tax deed, tax certificate, or tax lien, to the same extent as though the land had been conveyed by voluntary deed. The easement must be evidenced by written instrument recorded in the office of the clerk of the circuit court in the county where such land is located before the recording of such tax deed or master's deed, or, if not recorded, an easement for a public service purpose must be evidenced by wires, poles, or other visible occupation, an easement for drainage must be evidenced by a waterway, water bed, or other visible occupation, and an easement for the purpose of ingress and egress must be evidenced by a road or other visible occupation to be entitled to the benefit of this section; however, this shall apply only to tax deeds issued after the effective date of this act.

History.--s. 1, ch. 21805, 1943; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-138; s. 1, ch. 81-255; s. 194, ch. 85-342.

Note.--Former ss. 192.58, 197.525, 197.276.

197.573  Survival of restrictions and covenants after tax sale.--

(1)  When a deed in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and covenants shall survive and be enforceable after the issuance of a tax deed or master's deed, or a clerk's certificate of title upon foreclosure of a tax deed, tax certificate, or tax lien, to the same extent that it would be enforceable against a voluntary grantee of the owner of the title immediately before the delivery of the tax deed, master's deed, or clerk's certificate of title.

(2)  This section shall apply to the usual restrictions and covenants limiting the use of property; the type, character and location of building; covenants against nuisances and what the former parties deemed to be undesirable conditions, in, upon, and about the property; and other similar restrictions and covenants; but this section shall not protect covenants creating any debt or lien against or upon the property, except one providing for satisfaction or survival of a lien of record held by a municipal or county governmental unit, or requiring the grantee to expend money for any purpose, except one that may require that the premises be kept in a sanitary or sightly condition or one to abate nuisances or undesirable conditions.

(3)  Any right that the former owner had to enforce like restrictions and covenants against the immediate, mediate, or remote grantor and other parties owning other property held or sold under the same plat or plan, or in the same or adjacent subdivisions of land, or otherwise, except forfeitures, right of reentry, or reverter, shall likewise survive to the grantee in the tax deed or master's deed or clerk's certificate of title and to his, her, or its heirs, successors, and assigns. All forfeitures, rights of reentry, and reverter rights shall be destroyed and shall not survive to the grantee in the tax deed or master's deed or clerk's certificate of title or to his, her, or its heirs, successors, and assigns.

History.--ss. 1, 2, 3, ch. 17402, 1935; CGL 1936 Supp. 5663(1), (2), (3); s. 1, ch. 29959, 1955; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 2, ch. 79-334; s. 195, ch. 85-342; s. 1029, ch. 95-147.

Note.--Former ss. 192.33, 197.530, 197.281.

197.582  Disbursement of proceeds of sale.--

(1)  If the property is purchased by any person other than the certificateholder, the clerk shall forthwith pay to the certificateholder all of the sums he or she has paid, including the amount required for the redemption of the certificate or certificates together with any and all subsequent unpaid taxes plus the costs and expenses of the application for deed, with interest on the total of such sums for the period running from the month after the date of application for the deed through the month of sale at the rate of 1.5 percent per month. The clerk shall distribute the amount required to redeem the certificate or certificates and the amount required for the redemption of other tax certificates on the same land with omitted taxes and with all costs, plus interest thereon at the rate of 1.5 percent per month for the period running from the month after the date of application for the deed through the month of sale, in the same manner as he or she distributes money received for the redemption of tax certificates owned by the county.

(2)  If the property is purchased for an amount in excess of the statutory bid of the certificateholder, the excess shall be paid over and disbursed by the clerk. If the property purchased is homestead property and the statutory bid includes an amount equal to at least one-half of the assessed value of the homestead, that amount shall be treated as excess and distributed in the same manner. The clerk shall distribute the excess to the governmental units for the payment of any lien of record held by a governmental unit against the property. In the event the excess is not sufficient to pay all of such liens in full, the excess shall then be paid to each governmental unit pro rata. If, after all liens of record of the governmental units upon the property are paid in full, there remains a balance of undistributed funds, the balance of the purchase price shall be retained by the clerk for the benefit of the persons described in s. 197.522(1)(a), as their interests may appear. The clerk shall mail notices to such persons notifying them of the funds held for their benefit. Any service charges, at the same rate as prescribed in s. 28.24(13), and costs of mailing notices shall be paid out of the excess balance held by the clerk. Excess proceeds shall be held and disbursed in the same manner as unclaimed redemption moneys in s. 197.473. In the event excess proceeds are not sufficient to cover the service charges and mailing costs, the clerk shall receive the total amount of excess proceeds as a service charge.

History.--s. 8, ch. 17457, 1935; CGL 1936 Supp. 999(143); s. 31, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; ss. 22, 34, ch. 73-332; s. 4, ch. 77-354; s. 3, ch. 79-334; s. 6, ch. 81-284; s. 6, ch. 82-205; s. 196, ch. 85-342; s. 1030, ch. 95-147; s. 10, ch. 96-397.

Note.--Former ss. 194.22, 197.535, 197.291.

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 delinquent taxes in accordance with law which have not been previously sold or dedicated by the board of county commissioners may, at its discretion, be conveyed to the record fee simple owner of such lands as of the date the county obtained title to the lands. However, before any conveyance shall be made, the former owner of the lands may file with the board of county commissioners a verified written application which shall show:

(a)  The description of the lands for which a conveyance is sought;

(b)  The name and address of the former owner;

(c)  The date title was acquired by the county;

(d)  The price of the lands as previously fixed by resolution of the board of county commissioners, if this has been done;

(e)  The use to which the lands were enjoyed by the record fee simple owner at the time of acquisition by the county;

(f)  A brief statement of the facts and circumstances upon which the former owner bases the request for restitution of the described property;

(g)  An offer to pay an amount equal to all taxes, including municipal taxes and liens, if any, which had become delinquent, together with interest and costs provided by law.

(2)  In the event the described lands have not been assessed for taxes for the current year in which the petition is filed, the applicant shall pay, in addition, the taxes for current and omitted years, the latter amount to be determined by applicable millage for the omitted years and based on the last assessment of the described lands.

(3)  Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by the board of county commissioners, which the board of county commissioners has determined are not to be conveyed to the record fee simple owner in accordance with the provisions of subsections (1) and (2), and which are located within the boundaries of an incorporated municipality of the county shall be conveyed to the governing board of the municipality in which the land is located. Such lands conveyed to the municipality shall be freely alienable to the municipality without regard to third parties. Liens of record held by the county on such parcels conveyed to a municipality shall not survive the conveyance of the property to the municipality.

(4)  Liens of record held by the county upon lands not conveyed in accordance with subsections (1) and (2) or subsection (3) shall not survive the conveyance of the property to the county.

History.--s. 1, ch. 22870, 1945; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 23, ch. 73-332; s. 197, ch. 85-342; s. 7, ch. 86-141.

Note.--Former ss. 194.471, 197.655, 197.302.

197.593  Corrective county deeds without consideration or further notice.--As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated "county lands acquired for delinquent taxes" on file in the office of the clerk of the circuit court and that have been through the procedures of public notice and public sale to the highest and best bidder and a conveyance issued by any county and the proceeds of the sale received by the county and the conveyance being invalid because the purchaser or one of the purchasers at the public sale and in the deed from the county was the clerk of the circuit court of the county, the board of county commissioners is authorized and empowered to convey the title to the lands to the record fee simple owners or the record grantees or successor grantees of the purchaser from the county and execute a proper conveyance therefor without further public notice or without further consideration.

History.--ss. 1, 2, ch. 57-827; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 198, ch. 85-342.

Note.--Former ss. 194.601, 197.690, 197.306.

197.602  Party recovering land must refund taxes paid and interest.--If, in an action at law or in equity involving the validity of any tax deed, the court holds that the tax deed was invalid at the time of its issuance and that title to the land therein described did not vest in the tax deed holder, then, if the taxes for which the land was sold and upon which the tax deed was issued had not been paid prior to issuance of the deed, the party in whose favor the judgment or decree in the suit is entered shall pay to the party against whom the judgment or decree is entered the amount paid for the tax deed and all taxes paid upon the land, together with 12-percent interest thereon per year from the date of the issuance of the tax deed and all legal expenses in obtaining the tax deed, including publication of notice and clerk's fees for issuing and recording the tax deed, and also the fair cash value of all permanent improvements made upon the land by the holders under the tax deed. The amount of the expenses and the fair cash value of improvements shall be ascertained and found upon the trial of the action, and the tax deed holder or anyone holding thereunder shall have a prior lien upon the land for the payment of the sums.

History.--s. 64, ch. 4322, 1895; GS 592; s. 61, ch. 5596, 1907; RGS 795; s. 3, ch. 12409, 1927; CGL 1026; ss. 1, 2, ch. 23637, 1947; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 50, ch. 77-104; s. 47, ch. 82-226; s. 199, ch. 85-342.

Note.--Former ss. 196.07, 197.310, 197.166, 197.353.