Florida § 197.123 - Erroneous returns; notification of property appraiser.
Full text of Florida Florida Statutes § 197.123 — Erroneous returns; notification of property appraiser., with citation guidance and answers to common questions.
§ 197.123. Erroneous returns; notification of property appraiser.
If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 197.123
What does Florida Statutes § 197.123 cover?
Section 197.123 ("Erroneous returns; notification of property appraiser.") 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 § 197.123?
A common citation format is "Florida Statutes § 197.123" (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 § 197.123 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.