Florida Statutes 197.152 – Collection of unpaid or omitted taxes; interest amount; taxable value
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 197.152
- Omitted taxes: means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to…. See Florida Statutes 197.102
Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.