Florida § 197.272 - Prepayment of deferred taxes.

Full text of Florida Florida Statutes § 197.272 — Prepayment of deferred taxes., with citation guidance and answers to common questions.

§ 197.272. Prepayment of deferred taxes.

All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector. Any payment that is less than the total amount due must be equal to the amount of the deferred taxes, interest, and assessments, and the payment must be for 1 or more full years.

Source: official Florida text · Last verified 2026-08-27

Frequently Asked Questions About Florida § 197.272

What does Florida Statutes § 197.272 cover?

Section 197.272 ("Prepayment of deferred 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 § 197.272?

A common citation format is "Florida Statutes § 197.272" (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 § 197.272 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.