Florida Statutes 197.254 – Annual notification to taxpayer
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 197.254
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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
(1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s. 197.252.
(2) On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding.