On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer when the amount of taxes shown on the tax notice is less than $5. The resolution shall also instruct the property appraiser that he or she shall not make an extension on the tax roll for any parcel for which the tax would amount to less than $5. The minimum tax bill so established may not exceed $5.

History.--s. 139, ch. 85-342; s. 1004, ch. 95-147.