Terms Used In Florida Statutes 197.373

  • Contract: A legal written agreement that becomes binding when signed.
  • 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 88.6011
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Tax certificate: means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by…. See Florida Statutes 288.770
  • Tax notice: means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to…. See Florida Statutes 288.770

(1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.
(2) The request must be made at least 45 days before the tax certificate sale.
(3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.
(4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s. 192.037.