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The Florida Statutes

The 2006 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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Chapter 197, Florida Statutes 2006

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.

197.312  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.

197.383  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 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.