§ 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
§ 197.322 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 Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress 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

  • Ad valorem tax roll: means the roll prepared by the property appraiser and certified to the tax collector for collection. See Florida Statutes 288.991
  • Administrator: means the licensed person who has been appointed to serve as the chief executive of the home and has the general administrative charge of the facility. See Florida Statutes 296.33
  • Applicant: means an entrepreneur or small business that applies to a loan administrator for a microloan. See Florida Statutes 288.9932
  • 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 288.991
  • 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 328.54
  • Department: means the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • 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 328.54
  • Director: means the executive director of the Florida Department of Veterans' Affairs. See Florida Statutes 296.33
  • 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
  • Entrepreneur: means an individual residing in this state who desires to assume the risk of organizing, managing, and operating a small business in this state. See Florida Statutes 288.9932
  • Home: means a licensed health care facility operated by the department pursuant to part II of chapter 400. See Florida Statutes 296.33
  • 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
  • Loan administrator: means an entity statutorily eligible to receive state funds and authorized by the department to make loans under a loan program. See Florida Statutes 288.005
  • 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
  • Network: means the Florida Small Business Development Center Network. See Florida Statutes 288.9932
  • Non-ad valorem assessment roll: means a roll prepared by a local government and certified to the tax collector for collection. See Florida Statutes 288.991
  • oath: includes affirmations. See Florida Statutes 88.6011
  • 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 88.6011
  • 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 88.6011
  • 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 288.991
  • 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
  • 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 88.6011
  • 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 288.991
  • Random number generator: means a computational device that generates a sequence of numbers that lack any pattern and is used to resolve a tie when multiple bidders have bid the same lowest amount by assigning a number to each of the tied bidders and randomly determining which one of those numbers is the winner. See Florida Statutes 288.991
  • registered mail: include certified mail with return receipt requested. See Florida Statutes 88.6011
  • Resident: means any eligible veteran admitted to the home. See Florida Statutes 296.33
  • Small business: means a business, regardless of corporate structure, domiciled in this state which employs 25 or fewer people and generated average annual gross revenues of $1. See Florida Statutes 288.9932
  • 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 288.991
  • 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 288.991
  • taxpayer: includes the taxpayer's family or any entity in which the taxpayer or taxpayer's family has any interest. See Florida Statutes 328.54
  • 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 88.6011
  • Veteran: means a person as defined in…. See Florida Statutes 296.33
  • 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 88.6011