Collections
Florida Statutes
XIV
Chapter 197
Fla. Stat. ch. 197
Tax Collections, Sales, and Liens
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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
197.1722
Real property taxes; limited waiver of mandatory charge
Repealed
197.182
Department of Revenue to pass upon and order refunds
197.192
Land not to be divided or plat filed until taxes paid
197.202
Destruction of 20-year-old tax receipts
Repealed
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
197.242
Short title
Repealed
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
197.253
Homestead tax deferral; application
Repealed
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
197.303
Ad valorem tax deferral for recreational and commercial working waterfront properties
Repealed
197.304
Tax deferral for recreational and commercial working waterfronts
Repealed
197.3041
Tax deferral for recreational and commercial working waterfronts; application
Repealed
197.3042
Deferred payment tax certificates
Repealed
197.3043
Change in use or ownership of property
Repealed
197.3044
Prepayment of deferred taxes
Repealed
197.3045
Distribution of payments
Repealed
197.3046
Construction
Repealed
197.3047
Penalties
Repealed
197.307
Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property
Repealed
197.3071
Eligibility for tax deferral
Repealed
197.3072
Deferral for affordable rental housing properties
Repealed
197.3073
Deferral application
Repealed
197.3074
Deferred payment tax certificates
Repealed
197.3075
Change in use or ownership of property
Repealed
197.3076
Prepayment of deferred taxes and non-ad valorem assessments
Repealed
197.3077
Distribution of payments
Repealed
197.3078
Construction
Repealed
197.3079
Penalties
Repealed
197.312
Payment by mortgagee
197.318
Abatement of taxes for residential improvements damaged or destroyed by Hurricane Hermine, Hurricane Matthew, or Hurricane Irma
Repealed
197.3181
Refund of taxes for residential improvements rendered uninhabitable by Hurricane Ian or Hurricane Nicole
Repealed
197.3182
Tax deadlines for real property destroyed or rendered uninhabitable by Hurricane Ian or Hurricane Nicole
Repealed
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
Repealed
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
197.448
Cancellation of certificates on riparian rights separate from land
Repealed
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