§ 197.102 Definitions
§ 197.103 Deputy tax collectors; appointment
§ 197.122 Lien of taxes; application
§ 197.123 Erroneous returns; notification of property appraiser
§ 197.131 Correction of erroneous assessments
§ 197.146 Uncollectible personal property taxes; correction of tax roll
§ 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value
§ 197.162 Tax discount payment periods
§ 197.172 Interest rate; calculation and minimum
§ 197.182 Department of Revenue to pass upon and order refunds
§ 197.192 Land not to be divided or plat filed until taxes paid
§ 197.212 Minimum tax bill
§ 197.217 Judicial sale; payment of taxes
§ 197.222 Prepayment of estimated tax by installment method
§ 197.2301 Payment of taxes prior to certified roll procedure
§ 197.2421 Property tax deferral
§ 197.2423 Application for property tax deferral; determination of approval or denial by tax collector
§ 197.2425 Appeal of denied tax deferral
§ 197.243 Definitions relating to homestead property tax deferral
§ 197.252 Homestead tax deferral
§ 197.2524 Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property
§ 197.2526 Eligibility for tax deferral for affordable rental housing property
§ 197.254 Annual notification to taxpayer
§ 197.262 Deferred payment tax certificates
§ 197.263 Change in ownership or use of property
§ 197.272 Prepayment of deferred taxes
§ 197.282 Distribution of payments
§ 197.292 Construction
§ 197.301 Penalties
§ 197.312 Payment by mortgagee
§ 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
§ 197.3195 Abatement of ad valorem taxes and non-ad valorem assessments following destruction caused by a sudden and unforeseen collapse
§ 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
§ 197.3225 Public records exemption; taxpayer e-mail addresses
§ 197.323 Extension of roll during adjustment board hearings
§ 197.332 Duties of tax collectors; branch offices
§ 197.333 When taxes due; delinquent
§ 197.3335 Tax payments when property is subject to adverse possession; refunds
§ 197.343 Tax notices; additional notice required
§ 197.344 Lienholders; receipt of notices and delinquent taxes
§ 197.363 Special assessments and service charges; optional method of collection
§ 197.3631 Non-ad valorem assessments; general provisions
§ 197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments
§ 197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements
§ 197.373 Payment of portion of taxes
§ 197.374 Partial payment of current year taxes
§ 197.383 Distribution of taxes
§ 197.402 Advertisement of real or personal property with delinquent taxes
§ 197.403 Proof of publication
§ 197.412 Attachment of tangible personal property in case of removal
§ 197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors
§ 197.414 Record of warrants and levies on tangible personal property
§ 197.4155 Delinquent personal property taxes; payment program
§ 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions
§ 197.417 Sale of personal property after seizure
§ 197.432 Sale of tax certificates for unpaid taxes
§ 197.4325 Procedure when payment of taxes or tax certificates is dishonored
§ 197.433 Duplicate certificates
§ 197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty
§ 197.443 Cancellation of tax certificates; correction of tax certificates
§ 197.444 Cancellation of tax certificates; suit by holder
§ 197.446 Payment of back taxes as condition precedent to cancellation of tax certificate held by county
§ 197.447 Cancellation of tax liens held by the county on property of the United States and the State of Florida
§ 197.462 Transfer of tax certificates held by individuals
§ 197.472 Redemption of tax certificates
§ 197.4725 Purchase of county-held tax certificates
§ 197.473 Disposition of unclaimed redemption moneys
§ 197.482 Expiration of tax certificate
§ 197.492 Errors and insolvencies report
§ 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees
§ 197.512 Notice, form of publication for obtaining tax deed by holder
§ 197.522 Notice to owner when application for tax deed is made
§ 197.532 Fees for mailing additional notices, when application is made by holder
§ 197.542 Sale at public auction
§ 197.552 Tax deeds
§ 197.562 Grantee of tax deed entitled to immediate possession
§ 197.572 Certain easements survive tax sales and deeds
§ 197.573 Survival of restrictions and covenants after tax sale
§ 197.582 Disbursement of proceeds of sale
§ 197.592 County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens
§ 197.593 Corrective county deeds without consideration or further notice
§ 197.602 Reimbursement required in challenges to the validity of a tax deed
§ 197.603 Declaration of legislative findings and intent

Terms Used In Florida Statutes > Chapter 197 - Tax Collections, Sales, and Liens

  • Ad valorem tax roll: means the roll prepared by the property appraiser and certified to the tax collector for collection. See Florida Statutes 197.102
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Awarded: means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning bid on a tax certificate at a tax certificate sale. See Florida Statutes 197.102
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Chambers: A judge's office.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • contiguous: means touching, meeting, or joining at the surface or border, other than at a corner or a single point, and not separated by submerged lands. See Florida Statutes 197.502
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Economic Opportunity. See Florida Statutes 288.005
  • Direct: means the index in straight and continuous alphabetic order by grantor, and "inverse" means the index in straight and continuous alphabetic order by grantee. See Florida Statutes 197.502
  • Donor: The person who makes a gift.
  • Economic benefits: means the direct, indirect, and induced gains in state revenues as a percentage of the state's investment. See Florida Statutes 288.005
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jobs: means full-time equivalent positions, including, but not limited to, positions obtained from a temporary employment agency or employee leasing company or through a union agreement or coemployment under a professional employer organization agreement, which result directly from a project in this state. See Florida Statutes 288.005
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Loan program: means a program established in this chapter to provide appropriated funds to an eligible entity to further a specific state purpose for a limited period of time and with a requirement that such appropriated funds be repaid to the state. See Florida Statutes 288.005
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Non-ad valorem assessment roll: means a roll prepared by a local government and certified to the tax collector for collection. See Florida Statutes 197.102
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office of Economic and Demographic Research: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • Office of Program Policy Analysis and Government Accountability: means an entity designated by joint rule of the Legislature or by agreement between the President of the Senate and the Speaker of the House of Representatives. See Florida Statutes 1.01
  • 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
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • political subdivision: include counties, cities, towns, villages, special tax school districts, special road and bridge districts, bridge districts, and all other districts in this state. See Florida Statutes 1.01
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Proxy bidding: means a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf. See Florida Statutes 197.102
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 1.01
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • 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 197.102
  • 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 197.102
  • 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
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • veteran: means a person who served in the active military, naval, or air service and who was discharged or released under honorable conditions only or who later received an upgraded discharge under honorable conditions, notwithstanding any action by the United States Department of Veterans Affairs on individuals discharged or released with other than honorable discharges. See Florida Statutes 1.01
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • writing: includes handwriting, printing, typewriting, and all other methods and means of forming letters and characters upon paper, stone, wood, or other materials. See Florida Statutes 1.01