March 27, 2017
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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
CHAPTER 197
CHAPTER 197
TAX COLLECTIONS, SALES, AND LIENS
197.102
Definitions.
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.
197.292
Construction.
197.301
Penalties.
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.
197.3046
Construction.
197.3047
Penalties.
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.
197.3078
Construction.
197.3079
Penalties.
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.
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