Section 197.3044, Florida Statutes 2009
197.3044 Prepayment of deferred taxes.--
(1) All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector by:
(a) The owner of the property.
(b) The next of kin of the owner, heir of the owner, child of the owner, or any person having or claiming a legal or equitable interest in the property, if no objection is made by the owner within 30 days after the tax collector notifies the owner of the fact that such payment has been tendered.
(2) Any partial payment made pursuant to this section shall be applied first to accrued interest.
History.--s. 14, ch. 2005-157.