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Glossary of Legislative Terms

SB 192: Revenue Administration

GENERAL BILL by Gruters

Revenue Administration; Replacing the term “tax assessor” with the term “property appraiser”; revising the definitions of the terms “ad valorem tax” and “assessed value of property”; prohibiting the levy of non-ad valorem assessments on agricultural lands under certain circumstances; specifying that non-ad valorem assessments may become delinquent and bear penalties in the same manner as county taxes; authorizing non-ad valorem assessments to be levied to pay certain bonds issued, etc.

Effective Date: 7/1/2025
 Last Action: 1/10/2025 Senate - Filed
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    1/10/2025 Senate • Filed

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  • SB 192, Original Filed Version (Current Bill Version) Posted 1/10/2025 at 4:15 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (53)

    Citation Catchline Location in Bill Location In Bill Help
    63.088 Proceeding to terminate parental rights pending adoption; notice and service; diligent search. Page 3 (pdf)
    112.312 Definitions. Page 47 (pdf)
    119.071 General exemptions from inspection or copying of public records. Page 48 (pdf)
    125.01 Powers and duties. Page 5 (pdf)
    153.60 County commissioners ex officio governing board. Page 6 (pdf)
    153.69 County property appraiser ex officio tax assessor for district. Page 7 (pdf)
    153.81 Ad valorem maintenance tax. Page 7 (pdf)
    153.82 Handling of taxes and special assessments, district treasurer. Page 7 (pdf)
    157.06 Committee to view land before letting contract; assessment; hearing complaints; collection of tax. Page 8 (pdf)
    170.08 Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment. Page 9 (pdf)
    171.093 Municipal annexation within independent special districts. Page 11 (pdf)
    189.021 Refund of certain special assessments. Page 12 (pdf)
    190.021 Taxes; non-ad valorem assessments. Page 13 (pdf)
    190.022 Special assessments. Page 15 (pdf)
    192.001 Definitions. Page 15 (pdf)
    192.0105 Taxpayer rights. Page 22 (pdf)
    192.042 Date of assessment. Page 62 (pdf)
    193.077 Notice of new, rebuilt, or expanded property. Page 23 (pdf)
    193.4614 Page 24 (pdf)
    193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes. Page 24 (pdf)
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. Page 24 (pdf)
    194.036 Appeals. Page 25 (pdf)
    197.2421 Property tax deferral. Page 25 (pdf)
    197.2524 Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property. Page 26 (pdf)
    197.263 Change in ownership or use of property. Page 26 (pdf)
    197.272 Prepayment of deferred taxes. Page 27 (pdf)
    197.282 Distribution of payments. Page 27 (pdf)
    197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. Page 28 (pdf)
    200.065 Method of fixing millage. Page 28 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 62 (pdf)
    220.03 Definitions. Page 79 (pdf)
    298.301 District water control plan adoption; district boundary modification; plan amendment; notice forms; objections; hearings; assessments. Page 30 (pdf)
    298.349 Uniform initial acreage assessment for payment of expenses. Page 31 (pdf)
    298.353 Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit. Page 32 (pdf)
    298.36 Lands belonging to state assessed; drainage tax record. Page 34 (pdf)
    298.365 Collection of annual installment tax; lien. Page 35 (pdf)
    298.366 Delinquent taxes; penalties. Page 36 (pdf)
    298.41 Taxes and costs a lien on land against which taxes levied; subdistricts. Page 36 (pdf)
    298.465 District taxes; delinquent; discounts. Page 37 (pdf)
    298.49 Interest upon matured bonds. Page 38 (pdf)
    298.50 Levy of tax to pay bonds, sinking fund. Page 38 (pdf)
    298.52 Refunding and extending bonds. Page 39 (pdf)
    298.54 Maintenance tax. Page 41 (pdf)
    298.56 Bonds issued secured by lien on lands benefited; assessment and collection of taxes may be enforced. Page 42 (pdf)
    298.71 Department may issue notes; suit by holder; judgment. Page 42 (pdf)
    298.72 Department may use proceeds of drainage tax to pay loans. Page 43 (pdf)
    298.76 Special or local legislation; effect. Page 43 (pdf)
    298.77 Readjustment of assessments; procedure, notice, hearings. Page 44 (pdf)
    298.78 Lien; release. Page 46 (pdf)
    373.0697 Basin taxes. Page 47 (pdf)
    377.708 Wind energy. Page 80 (pdf)
    472.003 Persons not affected by ss. 472.001-472.037. Page 80 (pdf)
    624.5105 Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. Page 81 (pdf)

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