Tax Collections, Sales, and Liens

  1. Law
  2. Florida Statutes
  3. Taxation and Finance
  4. Tax Collections, Sales, and Liens

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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
197.243

Definitions Relating to Homestead Property Tax Deferral.

Section
197.252

Homestead Tax Deferral.

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

Abatement of Taxes for Residential Improvements Damaged or Destroyed by Hurricane Hermine, Hurricane Matthew, or Hurricane Irma.

Section
197.322

Delivery of Ad Valorem Tax and Non-Ad Valorem Assessment Rolls; Notice of Taxes; Publication and Mail.

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
197.343

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
197.373

Payment of Portion of Taxes.

Section
197.374

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
197.416

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
197.433

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
197.473

Disposition of Unclaimed Redemption Moneys.

Section
197.482

Expiration of Tax Certificate.

Section
197.492

Errors and Insolvencies Report.

Section
197.502

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.

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
197.2524

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
197.3225

Public Records Exemption; Taxpayer E-Mail Addresses.

Section
197.3335

Tax Payments When Property Is Subject to Adverse Possession; Refunds.

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
197.4155

Delinquent Personal Property Taxes; Payment Program.

Section
197.4325

Procedure When Payment of Taxes or Tax Certificates Is Dishonored.

Section
197.4725

Purchase of County-Held Tax Certificates.