Terms Used In Florida Statutes 197.123

  • Personal property: All property that is not real property.
  • taxpayer: includes the taxpayer's family or any entity in which the taxpayer or taxpayer's family has any interest. See Florida Statutes 197.502
If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement.