Terms Used In Florida Statutes 197.292

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • person: includes individuals, children, firms, associations, joint adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries, corporations, and all other groups or combinations. See Florida Statutes 1.01
  • Personal property: All property that is not real property.
This chapter does not:

(1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property;
(2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or
(3) Affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments.