November 23, 2020
Print This PagePrint This Page

Bill #:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
Select Year:
The Florida Statutes

The 2009 Florida Statutes

Title XIV
Chapter 197
View Entire Chapter
Section 197.343, Florida Statutes 2009

197.343  Tax notices; additional notice required.--

(1)  An additional tax notice shall be mailed by April 30 to each taxpayer whose payment has not been received. The notice shall include a description of the property and the following statement: If the taxes for  (year)  on your property are not paid in full, a tax certificate will be sold for the delinquent taxes, and your property may be sold at a future date. Contact the tax collector's office at once.

(2)  A duplicate of the additional tax notice required by subsection (1) shall be mailed to a condominium unit owner's condominium association or to a mobile home owner's homeowners' association as defined in s. 723.075 if the association has filed with the tax collector a written request and included a description of the land. The tax collector is authorized to charge a reasonable fee for the cost of this service.

(3)  When the taxes under s. 193.481 on subsurface rights have become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be given by first-class mail to the owner of the fee to which these subsurface rights are attached. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.

(4)  The tax collector shall mail such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department.

History.--s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288; s. 32, ch. 2000-151; s. 6, ch. 2001-137; s. 2, ch. 2009-130.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2020 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader