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.