The right, upon filing a challenge in circuit court and paying taxes admitted in good faith to be owing, to be issued a receipt and have suspended all procedures for the collection of taxes until the final disposition of the action. The right to have penalties reduced or waived upon a showing of good cause when a return is not intentionally filed late and the right to pay interest at a reduced rate if the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid. The right to a refund when overpayment of taxes has been made under specified circumstances. The right to an extension to file a tangible personal property tax return upon making proper and timely request. The right to redeem real property and redeem tax certificates at any time before a tax deed is issued and the right to have tax certificates canceled if sold where taxes had been paid or if other error makes it void or correctable.
Property owners have the right to be free from contact by a certificateholder for two years.
The right of the taxpayer, property appraiser, tax collector, or the department, as the prevailing party in a judicial or administrative action brought or maintained without the support of justiciable issues of fact or law, to recover all costs of the administrative or judicial action, including reasonable attorney's fees, and of the department and the taxpayer to settle such claims through negotiations. The right to limiting access to a taxpayer's records by a property appraiser, the Department of Revenue, and the Auditor General only to those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable nonhomestead property. March 2000 Return to the The Final Report of the Florida TaxWatch Ad Valorem Tax Task Force .