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The Florida Senate

2023 Florida Statutes (including 2023C)

Title XIV TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS Entire Chapter
CHAPTER 197
TAX COLLECTIONS, SALES, AND LIENS
197.102
Definitions.
197.103
Deputy tax collectors; appointment.
197.122
Lien of taxes; application.
197.123
Erroneous returns; notification of property appraiser.
197.131
Correction of erroneous assessments.
197.146
Uncollectible personal property taxes; correction of tax roll.
197.152
Collection of unpaid or omitted taxes; interest amount; taxable value.
197.162
Tax discount payment periods.
197.172
Interest rate; calculation and minimum.
197.182
Department of Revenue to pass upon and order refunds.
197.192
Land not to be divided or plat filed until taxes paid.
197.212
Minimum tax bill.
197.217
Judicial sale; payment of taxes.
197.222
Prepayment of estimated tax by installment method.
197.2301
Payment of taxes prior to certified roll procedure.
197.2421
Property tax deferral.
197.2423
Application for property tax deferral; determination of approval or denial by tax collector.
197.2425
Appeal of denied tax deferral.
197.243
Definitions relating to homestead property tax deferral.
197.252
Homestead tax deferral.
197.2524
Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property.
197.2526
Eligibility for tax deferral for affordable rental housing property.
197.254
Annual notification to taxpayer.
197.262
Deferred payment tax certificates.
197.263
Change in ownership or use of property.
197.272
Prepayment of deferred taxes.
197.282
Distribution of payments.
197.292
Construction.
197.301
Penalties.
197.312
Payment by mortgagee.
197.3181
Refund of taxes for residential improvements rendered uninhabitable by Hurricane Ian or Hurricane Nicole.
197.3182
Tax deadlines for real property destroyed or rendered uninhabitable by Hurricane Ian or Hurricane Nicole.
197.319
Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event.
197.3195
Abatement of ad valorem taxes and non-ad valorem assessments following destruction caused by a sudden and unforeseen collapse.
197.322
Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
197.3225
Public records exemption; taxpayer e-mail addresses.
197.323
Extension of roll during adjustment board hearings.
197.332
Duties of tax collectors; branch offices.
197.333
When taxes due; delinquent.
197.3335
Tax payments when property is subject to adverse possession; refunds.
197.343
Tax notices; additional notice required.
197.344
Lienholders; receipt of notices and delinquent taxes.
197.363
Special assessments and service charges; optional method of collection.
197.3631
Non-ad valorem assessments; general provisions.
197.3632
Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
197.3635
Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
197.373
Payment of portion of taxes.
197.374
Partial payment of current year taxes.
197.383
Distribution of taxes.
197.402
Advertisement of real or personal property with delinquent taxes.
197.403
Proof of publication.
197.412
Attachment of tangible personal property in case of removal.
197.413
Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
197.414
Record of warrants and levies on tangible personal property.
197.4155
Delinquent personal property taxes; payment program.
197.416
Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
197.417
Sale of personal property after seizure.
197.432
Sale of tax certificates for unpaid taxes.
197.4325
Procedure when payment of taxes or tax certificates is dishonored.
197.433
Duplicate certificates.
197.442
Tax collector not to sell certificates on land on which taxes have been paid; penalty.
197.443
Cancellation of tax certificates; correction of tax certificates.
197.444
Cancellation of tax certificates; suit by holder.
197.446
Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
197.447
Cancellation of tax liens held by the county on property of the United States and the State of Florida.
197.462
Transfer of tax certificates held by individuals.
197.472
Redemption of tax certificates.
197.4725
Purchase of county-held tax certificates.
197.473
Disposition of unclaimed redemption moneys.
197.482
Expiration of tax certificate.
197.492
Errors and insolvencies report.
197.502
Application for obtaining tax deed by holder of tax sale certificate; fees.
197.512
Notice, form of publication for obtaining tax deed by holder.
197.522
Notice to owner when application for tax deed is made.
197.532
Fees for mailing additional notices, when application is made by holder.
197.542
Sale at public auction.
197.552
Tax deeds.
197.562
Grantee of tax deed entitled to immediate possession.
197.572
Certain easements survive tax sales and deeds.
197.573
Survival of restrictions and covenants after tax sale.
197.582
Disbursement of proceeds of sale.
197.592
County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.
197.593
Corrective county deeds without consideration or further notice.
197.602
Reimbursement required in challenges to the validity of a tax deed.
197.603
Declaration of legislative findings and intent.