Quick Links
- Florida Statutes Definitions Index (2021) [PDF]
- General Laws Conversion Table (2021) [PDF]
- Preface to the Florida Statutes (2021) [PDF]
- Table of Section Changes (2021) [PDF]
- Table Tracing Session Laws to Florida Statutes (2021) [PDF]
- Index to Special and Local Laws (1971-2021) [PDF]
- Index to Special and Local Laws (1845-1970) [PDF]
- Statute Search Tips
2009 Florida Statutes
SECTION 3076
Prepayment of deferred taxes and non-ad valorem assessments.
Prepayment of deferred taxes and non-ad valorem assessments.
197.3076 Prepayment of deferred taxes and non-ad valorem assessments.--
(1) All or part of the deferred taxes, non-ad valorem assessments, and accrued interest may at any time be paid to the tax collector by:
(a) The property owner; or
(b) The property owner's next of kin, heir, child, or any person having or claiming a legal or equitable interest in the property, if an objection is not made by the owner within 30 days after the tax collector notifies the property 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. 6, ch. 2007-198.