Chapter 197, Florida Statutes 2009
TAX COLLECTIONS, SALES, AND LIENS
197.103 Deputy tax collectors; appointment.
197.122 Lien of taxes; dates; application.
197.123 Correcting erroneous returns.
197.131 Correction of erroneous assessments.
197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.
197.162 Discounts; amount and time.
197.172 Interest rate; calculation and minimum.
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.
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.
197.243 Definitions relating to Homestead Property Tax Deferral Act.
197.252 Homestead tax deferral.
197.253 Homestead tax deferral; application.
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.
197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
197.304 Tax deferral for recreational and commercial working waterfronts.
197.3041 Tax deferral for recreational and commercial working waterfronts; application.
197.3042 Deferred payment tax certificates.
197.3043 Change in use or ownership of property.
197.3044 Prepayment of deferred taxes.
197.3045 Distribution of payments.
197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
197.3071 Eligibility for tax deferral.
197.3072 Deferral for affordable rental housing properties.
197.3073 Deferral application.
197.3074 Deferred payment tax certificates.
197.3075 Change in use or ownership of property.
197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
197.3077 Distribution of payments.
197.312 Payment by mortgagee.
197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
197.323 Extension of roll during adjustment board hearings.
197.332 Duties of tax collectors.
197.333 When taxes due; delinquent.
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 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
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 Tax collector to keep record of warrants and levies on tangible personal property.
197.4155 Delinquent personal property taxes; installment 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 checks received for payment of taxes or tax certificates are 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 void tax certificates; correction of tax certificates; procedure.
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.
197.462 Transfer of tax certificates held by individuals.
197.472 Redemption of tax certificates.
197.473 Disposition of unclaimed redemption moneys.
197.482 Limitation upon lien of tax certificate.
197.492 Errors and insolvencies list.
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 Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress 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 Party recovering land must refund taxes paid and interest.