Florida Code — 197
Browse 82 sections in division 197 of the Florida code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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.
- § 197.322. 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.