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