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Florida Statutes Chapter 197 Tax Collections, Sales, and Liens


Title XIV

Chapter 197

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197.102 Definitions.

197.103 Deputy tax collectors; appointment.

197.122 Lien of taxes; application.

197.123 Erroneous returns; notification of property appraiser.

197.131 Correction of erroneous assessments.

197.146 Uncollectible personal property taxes; correction of tax roll.

197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.

197.162 Tax discount payment periods.

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.

197.212 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.

197.2421 Property tax deferral.

197.2423 Application for property tax deferral; determination of approval or denial by tax collector.

197.2425 Appeal of denied tax deferral.

197.243 Definitions relating to homestead property tax deferral.

197.252 Homestead tax deferral.

197.2524 Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property.

197.2526 Eligibility for tax deferral for affordable rental housing property.

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.

197.312 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; branch offices.

197.333 When taxes due; delinquent.

197.3335 Tax payments when property is subject to adverse possession; refunds.

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 Proof of publication.

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 Record of warrants and levies on tangible personal property.

197.4155 Delinquent personal property taxes; 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 payment of taxes or tax certificates is 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 tax certificates; correction of tax certificates.

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.

197.4725 Purchase of county-held tax certificates.

197.473 Disposition of unclaimed redemption moneys.

197.482 Expiration of tax certificate.

197.492 Errors and insolvencies report.

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 Reimbursement required in challenges to the validity of a tax deed.

197.603 Declaration of legislative findings and intent.


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