Florida § 197.492 - Errors and insolvencies report.
Full text of Florida Florida Statutes § 197.492 — Errors and insolvencies report., with citation guidance and answers to common questions.
§ 197.492. Errors and insolvencies report.
(1) On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the following situations for which credit is to be given: (a) Discounts. (b) Errors. (c) Double assessments. (d) Insolvencies. (e) Federal bankruptcies. (f) Properties in which the taxes are below the minimum tax bill under s. 197.212. (g) Properties assigned to the list of lands available for taxes. (2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts. (3) The report may be submitted in an electronic format.
Frequently Asked Questions About Florida § 197.492
What does Florida Statutes § 197.492 cover?
Section 197.492 ("Errors and insolvencies report.") 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 § 197.492?
A common citation format is "Florida Statutes § 197.492" (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 § 197.492 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.