February 21, 2019
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.102
197.102 Definitions.As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:
(1) “Department,” unless otherwise specified, means the Department of Revenue.
(2) “Omitted taxes” means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s. 197.502.
(3) “Tax certificate” means a legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).
(4) “Tax notice” means the tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.
(5) “Tax receipt” means the paid tax notice.
(6) “Tax rolls” and “assessment rolls” are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.
(7) When a local government uses the method set forth in s. 197.3632, the following definitions shall apply:
(a) “Ad valorem tax roll” means the roll prepared by the property appraiser and certified to the tax collector for collection.
(b) “Non-ad valorem assessment roll” means a roll prepared by a local government and certified to the tax collector for collection.
History.s. 127, ch. 85-342; s. 64, ch. 88-130; s. 3, ch. 88-216; s. 5, ch. 90-343.
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