12D-13.019. Collection of Interest or Penalties on Back Assessments

The tax collector must collect back assessments as provided in Section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year’s taxes. As with the current year’s taxes, discounts and interest apply to taxes and non-ad valorem assessments only.