Florida § 197.373 - Payment of portion of taxes.
Full text of Florida Florida Statutes § 197.373 — Payment of portion of taxes., with citation guidance and answers to common questions.
§ 197.373. Payment of portion of taxes.
(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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 197.373
What does Florida Statutes § 197.373 cover?
Section 197.373 ("Payment of portion of taxes.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 197.373?
A common citation format is "Florida Statutes § 197.373" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 197.373 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.