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2016 Florida Statutes

Title XIV TAXATION AND FINANCE
Chapter 197 TAX COLLECTIONS, SALES, AND LIENS Entire Chapter
SECTION 146
Uncollectible personal property taxes; correction of tax roll.
F.S. 197.146
197.146 Uncollectible personal property taxes; correction of tax roll.—A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413(8) and (9).
History.—s. 5, ch. 2011-151.