Chapter 197 - TAX COLLECTIONS, SALES, AND LIENS
- Section 197.102 - Definitions
- Section 197.103 - Deputy tax collectors; appointment
- Section 197.122 - Lien of taxes; application
- Section 197.123 - Erroneous returns; notification of property appraiser
- Section 197.131 - Correction of erroneous assessments
- Section 197.146 - Uncollectible personal property taxes; correction of tax roll
- Section 197.152 - Collection of unpaid or omitted taxes; interest amount; taxable value
- Section 197.162 - Tax discount payment periods
- Section 197.172 - Interest rate; calculation and minimum
- Section 197.182 - Department of Revenue to pass upon and order refunds
- Section 197.192 - Land not to be divided or plat filed until taxes paid
- Section 197.212 - Minimum tax bill
- Section 197.217 - Judicial sale; payment of taxes
- Section 197.222 - Prepayment of estimated tax by installment method
- Section 197.2301 - Payment of taxes prior to certified roll procedure
- Section 197.2421 - Property tax deferral
- Section 197.2423 - Application for property tax deferral; determination of approval or denial by tax collector
- Section 197.2425 - Appeal of denied tax deferral
- Section 197.243 - Definitions relating to homestead property tax deferral
- Section 197.252 - Homestead tax deferral
- Section 197.2524 - Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property
- Section 197.2526 - Eligibility for tax deferral for affordable rental housing property
- Section 197.254 - Annual notification to taxpayer
- Section 197.262 - Deferred payment tax certificates
- Section 197.263 - Change in ownership or use of property
- Section 197.272 - Prepayment of deferred taxes
- Section 197.282 - Distribution of payments
- Section 197.292 - Construction
- Section 197.301 - Penalties
- Section 197.312 - Payment by mortgagee
- Section 197.318 - [Repealed]
- Section 197.3181 - [Repealed]
- Section 197.3182 - [Repealed]
- Section 197.319 - Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
- Section 197.3195 - [Repealed]
- Section 197.322 - Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
- Section 197.3225 - Public records exemption; taxpayer e-mail addresses
- Section 197.323 - Extension of roll during adjustment board hearings
- Section 197.332 - Duties of tax collectors; branch offices
- Section 197.333 - When taxes due; delinquent
- Section 197.3335 - Tax payments when property is subject to adverse possession; refunds
- Section 197.343 - Tax notices; additional notice required
- Section 197.344 - Lienholders; receipt of notices and delinquent taxes
- Section 197.363 - Special assessments and service charges; optional method of collection
- Section 197.3631 - Non-ad valorem assessments; general provisions
- Section 197.3632 - Uniform method for the levy, collection, and enforcement of non-ad valorem assessments
- Section 197.3635 - Combined notice of ad valorem taxes and non-ad valorem assessments; requirements
- Section 197.373 - Payment of portion of taxes
- Section 197.374 - [Effective Until 7/1/2024] Partial payment of current year taxes
- Section 197.374 - [Effective 7/1/2024] Partial payment of current year taxes
- Section 197.383 - Distribution of taxes
- Section 197.402 - Advertisement of real or personal property with delinquent taxes
- Section 197.403 - Proof of publication
- Section 197.412 - Attachment of tangible personal property in case of removal
- Section 197.413 - Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors
- Section 197.414 - Record of warrants and levies on tangible personal property
- Section 197.4155 - Delinquent personal property taxes; payment program
- Section 197.416 - Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions
- Section 197.417 - Sale of personal property after seizure
- Section 197.432 - Sale of tax certificates for unpaid taxes
- Section 197.4325 - Procedure when payment of taxes or tax certificates is dishonored
- Section 197.433 - Duplicate certificates
- Section 197.442 - Tax collector not to sell certificates on land on which taxes have been paid; penalty
- Section 197.443 - Cancellation of tax certificates; correction of tax certificates
- Section 197.444 - Cancellation of tax certificates; suit by holder
- Section 197.446 - Payment of back taxes as condition precedent to cancellation of tax certificate held by county
- Section 197.447 - Cancellation of tax liens held by the county on property of the United States and the State of Florida
- Section 197.462 - Transfer of tax certificates held by individuals
- Section 197.472 - Redemption of tax certificates
- Section 197.4725 - Purchase of county-held tax certificates
- Section 197.473 - Disposition of unclaimed redemption moneys
- Section 197.482 - Expiration of tax certificate
- Section 197.492 - [Effective Until 7/1/2024] Errors and insolvencies report
- Section 197.492 - [Effective 7/1/2024] Errors and insolvencies report
- Section 197.502 - [Effective Until 7/1/2024] Application for obtaining tax deed by holder of tax sale certificate; fees
- Section 197.502 - [Effective 7/1/2024] Application for obtaining tax deed by holder of tax sale certificate; fees
- Section 197.512 - Notice, form of publication for obtaining tax deed by holder
- Section 197.522 - Notice to owner when application for tax deed is made
- Section 197.532 - Fees for mailing additional notices, when application is made by holder
- Section 197.542 - Sale at public auction
- Section 197.552 - Tax deeds
- Section 197.562 - Grantee of tax deed entitled to immediate possession
- Section 197.572 - Certain easements survive tax sales and deeds
- Section 197.573 - Survival of restrictions and covenants after tax sale
- Section 197.582 - Disbursement of proceeds of sale
- Section 197.592 - County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens
- Section 197.593 - Corrective county deeds without consideration or further notice
- Section 197.602 - Reimbursement required in challenges to the validity of a tax deed
- Section 197.603 - Declaration of legislative findings and intent