reglab/housing_qa huggingface dataset:
FL Stat § 196.295 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 196 - Exemption|196.295 - Property Transferred to Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years.

196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.—(1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer shall be required to place in escrow with the county tax collector an amount equal to the current taxes prorated to the date of transfer of title, based upon the current assessment and millage rates on the land involved. This fund shall be used to pay any ad valorem taxes due, and the remainder of taxes which would otherwise have been due for that current year shall stand canceled.(2) In the event fee title to property is acquired by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer is required to pay all taxes due from prior years.History.—s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-322; s. 26, ch. 86-152; s. 15, ch. 86-300; s. 4, ch. 88-101; s. 8, ch. 92-173.
FL Stat § 196.31 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 196 - Exemption|196.31 - Taxes Against State Properties; Notice.

196.31 Taxes against state properties; notice.—Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose of taxation, which said lands or any of them or other property, are or shall be subject to special assessments or taxes, the tax collector or other tax collecting agency having authority to collect such taxes or special assessments shall, upon such taxes or special assessments becoming legally due and payable, mail to the state agency or department holding such land or other property, or if held by the state, then to the Board of Trustees of the Internal Improvement Trust Fund at Tallahassee, a notice and make notation under the same date of such notice on the tax roll, which said notice shall contain a description of the lands or other property owned by the state or its agency upon which taxes or special assessments have been levied and are collectible, and the amount of such special assessments or taxes, and unless such notation of notice on the tax roll shall have been made, any nonpayment by the said state or its agency of taxes or special assessments shall not constitute a delinquency or be the basis on which the said lands or other property may be sold for the nonpayment of such taxes or special assessments.History.—s. 1, ch. 15640, 1931; CGL 1936 Supp. 953(1); ss. 1, 2, ch. 69-55; ss. 27, 35, ch. 69-106.Note.—Former s. 192.27.
FL Stat § 196.32 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 196 - Exemption|196.32 - Executive Office of the Governor; Consent Required to Certain Assessments.

196.32 Executive Office of the Governor; consent required to certain assessments.—When, under any law of this state heretofore or hereafter enacted providing for the imposition of any tax, provision is made for the payment of any portion of the revenue derived from such tax by any state officer, officers, or board, to defray expenses incident to the enforcement and collection thereof, no such state officer, officers, or board may pay or agree to pay any of such funds without the express authorization and approval of the Executive Office of the Governor.History.—s. 1, ch. 21919, 1943; ss. 2, 3, ch. 67-371; ss. 1, 2, ch. 69-55; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.Note.—Former s. 192.51.
FL Stat § 197.102 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.102 - Definitions.

197.102 Definitions.—(1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:(a) “Awarded” means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning bid on a tax certificate at a tax certificate sale.(b) “Department,” unless otherwise specified, means the Department of Revenue.(c) “Omitted taxes” means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s. 197.502.(d) “Proxy bidding” means a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf.(e) “Random number generator” means a computational device that generates a sequence of numbers that lack any pattern and is used to resolve a tie when multiple bidders have bid the same lowest amount by assigning a number to each of the tied bidders and randomly determining which one of those numbers is the winner.(f) “Tax certificate” means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).(g) “Tax notice” means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.(h) “Tax receipt” means the paid tax notice.(i) “Tax rolls” and “assessment rolls” are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.(2) If a local government uses the method in s. 197.3632 to levy, collect, or enforce a non-ad valorem assessment, the following definitions apply:(a) “Ad valorem tax roll” means the roll prepared by the property appraiser and certified to the tax collector for collection.(b) “Non-ad valorem assessment roll” means a roll prepared by a local government and certified to the tax collector for collection.History.—s. 127, ch. 85-342; s. 64, ch. 88-130; s. 3, ch. 88-216; s. 5, ch. 90-343; s. 2, ch. 2011-151.
FL Stat § 197.103 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.103 - Deputy Tax Collectors; Appointment.

197.103 Deputy tax collectors; appointment.—Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.History.—s. 1, ch. 80-366; s. 9, ch. 81-284; s. 128, ch. 85-342.Note.—Former s. 197.0122.
FL Stat § 197.123 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.123 - Erroneous Returns; Notification of Property Appraiser.

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.History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147; s. 4, ch. 2011-151.Note.—Former ss. 193.37, 197.031, 197.026, 197.0128.
FL Stat § 197.131 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.131 - Correction of Erroneous Assessments.

197.131 Correction of erroneous assessments.—Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect only the tax justly due.History.—s. 131, ch. 85-342; s. 1002, ch. 95-147.
FL Stat § 197.146 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.

197.146 Uncollectible personal property taxes; correction of tax roll.—A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413(8) and (9).History.—s. 5, ch. 2011-151.
FL Stat § 197.152 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.

197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.—Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.History.—s. 133, ch. 85-342.
FL Stat § 197.162 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.162 - Tax Discount Payment Periods.

197.162 Tax discount payment periods.—(1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 percent in the following month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days before the date of delinquency if the date of delinquency is after April 1.(2) If a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time of the request applies for 30 days after the sending of the corrected tax notice.(3) A discount rate of 4 percent applies for 30 days after the sending of a tax notice resulting from the action of a value adjustment board when a corrected tax notice is issued before the taxes become delinquent pursuant to s. 197.333. Thereafter, the regular discount periods apply.(4) If the discount period ends on a Saturday, Sunday, or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector.History.—s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch. 98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.
FL Stat § 197.172 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.172 - Interest Rate; Calculation and Minimum.

197.172 Interest rate; calculation and minimum.—(1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.(2) The maximum rate of interest on a tax certificate is 18 percent per year. However, a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1).(3) Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95.(4) Interest shall be calculated from the first day of each month.History.—s. 135, ch. 85-342; s. 7, ch. 92-32; s. 7, ch. 2011-151.
FL Stat § 197.192 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.

197.192 Land not to be divided or plat filed until taxes paid.—No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land.History.—s. 137, ch. 85-342; s. 36, ch. 87-224; s. 8, ch. 92-32.
FL Stat § 197.212 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.212 - Minimum Tax Bill.

197.212 Minimum tax bill.—On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is less than an amount up to $30. The resolution shall also instruct the property appraiser that he or she may not make an extension on the tax roll for any parcel for which the tax would amount to less than an amount up to $30. The minimum tax bill so established may not exceed an amount up to $30. This section does not apply to a parcel of property that is subject to an adverse possession claim pursuant to s. 95.18.History.—s. 139, ch. 85-342; s. 1004, ch. 95-147; s. 8, ch. 2001-137; s. 2, ch. 2011-107.
FL Stat § 197.217 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.217 - Judicial Sale; Payment of Taxes.

197.217 Judicial sale; payment of taxes.—All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from the proceeds of the sale after the payment of the costs of the proceedings and any attorney’s fee allowed by the court when the court order or process directs that taxes shall be paid.History.—s. 1, ch. 10285, 1925; CGL 954; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 47, ch. 82-226; s. 140, ch. 85-342.Note.—Former ss. 192.28, 197.255, 197.143, 197.352.
FL Stat § 197.2421 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.2421 - Property Tax Deferral.

197.2421 Property tax deferral.—(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments.(2) Authorized property tax deferral programs are:(a) Homestead tax deferral.(b) Recreational and commercial working waterfront deferral.(c) Affordable rental housing deferral.(3) Ad valorem taxes, non-ad valorem assessments, and interest deferred pursuant to this chapter constitute a priority lien and attach to the property in the same manner as other tax liens. Deferred taxes, assessments, and interest, however, are due, payable, and delinquent as provided in this chapter.History.—s. 11, ch. 2011-151.
FL Stat § 197.2425 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.2425 - Appeal of Denied Tax Deferral.

197.2425 Appeal of denied tax deferral.—An appeal of a denied tax deferral must be made by the property owner to the value adjustment board on a form prescribed by the department and furnished by the tax collector. The appeal must be filed with the value adjustment board within 30 days after the mailing of the notice of disapproval. The value adjustment board shall review the application and the evidence presented to the tax collector and, at the election of the applicant, must hear the applicant in person, or by agent on the applicant’s behalf, on his or her right to tax deferral. The value adjustment board shall reverse the decision of the tax collector and grant a tax deferral, if in its judgment the applicant is entitled to the tax deferral, or must affirm the decision of the tax collector. An action by the value adjustment board is final unless the applicant or tax collector files a de novo proceeding for a declaratory judgment or other appropriate proceeding in the circuit court of the county in which the property is located within 15 days after the date of the decision.History.—s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-334; s. 146, ch. 85-342; s. 161, ch. 91-112; s. 1008, ch. 95-147; s. 6, ch. 98-139; s. 13, ch. 2011-151.Note.—Former s. 197.0166; s. 197.253.
FL Stat § 197.243 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.243 - Definitions Relating to Homestead Property Tax Deferral.

197.243 Definitions relating to homestead property tax deferral.—(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.(2) “Income” means the “adjusted gross income,” as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.Note.—Former s. 197.0164.
FL Stat § 197.252 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.252 - Homestead Tax Deferral.

197.252 Homestead tax deferral.—(1) Any person who is entitled to claim homestead tax exemption under s. 196.031(1) may apply to defer payment of a portion of the combined total of the ad valorem taxes, non-ad valorem assessments, and interest accumulated on a tax certificate. Any applicant who is entitled to receive the homestead tax exemption but has waived it for any reason shall furnish a certificate of eligibility to receive the exemption. Such certificate shall be prepared by the county property appraiser upon request of the taxpayer.(2)(a) Approval of an application for homestead tax deferral shall defer the combined total of ad valorem taxes and non-ad valorem assessments:1. Which exceeds 5 percent of the applicant’s household income for the prior calendar year if the applicant is younger than 65 years old;2. Which exceeds 3 percent of the applicant’s household income for the prior calendar year if the applicant is 65 years old or older; or3. In its entirety if the applicant’s household income:a. For the previous calendar year is less than $10,000; orb. Is less than the designated amount for the additional homestead exemption under s. 196.075 and the applicant is 65 years old or older.(b) The household income of an applicant who applies for a tax deferral before the end of the calendar year in which the taxes and non-ad valorem assessments are assessed shall be for the current year, adjusted to reflect estimated income for the full calendar year period. The estimate of a full year’s household income shall be made by multiplying the household income received to the date of application by a fraction, the numerator being 365 and the denominator being the number of days expired in the calendar year to the date of application.(3) The property appraiser shall promptly notify the tax collector if there is a change in ownership or the homestead exemption has been denied on property that has been granted a tax deferral.History.—s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20, ch. 79-334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007, ch. 95-147; s. 5, ch. 98-139; s. 1, ch. 2006-47; s. 8, ch. 2006-69; s. 7, ch. 2007-339; s. 15, ch. 2011-151; s. 3, ch. 2012-57.Note.—Former s. 197.0165.
FL Stat § 197.2526 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.

197.2526 Eligibility for tax deferral for affordable rental housing property.—The tax deferral authorized by s. 197.2524 applies only on a pro rata basis to the ad valorem taxes levied on residential units within a property which meet the following conditions:(1) Units for which the monthly rent along with taxes, insurance, and utilities does not exceed 30 percent of the median adjusted gross annual income as defined in s. 420.0004 for the households described in subsection (2).(2) Units that are occupied by extremely-low-income persons, very-low-income persons, low-income persons, or moderate-income persons as these terms are defined in s. 420.0004.History.—s. 6, ch. 2007-198; s. 17, ch. 2011-151.Note.—Former s. 197.3071.
FL Stat § 197.254 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.254 - Annual Notification to Taxpayer.

197.254 Annual notification to taxpayer.—(1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s. 197.252.(2) On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding.History.—s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57, ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch. 92-312; s. 12, ch. 93-132; s. 18, ch. 2011-151.Note.—Former s. 197.0167.
FL Stat § 197.262 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.262 - Deferred Payment Tax Certificates.

197.262 Deferred payment tax certificates.—(1) At a tax certificate sale, the tax collector shall strike to the county each certificate on property for which taxes have been deferred. Certificates issued pursuant to this section are exempt from the public sale of tax certificates held pursuant to s. 197.432 or s. 197.4725.(2) The certificates so held by the county shall bear interest at a rate equal to the semiannually compounded rate of 0.5 percent plus the average yield to maturity of the long-term fixed-income portion of the Florida Retirement System investments as of the end of the quarter preceding the date of the sale of the deferred payment tax certificates. However, the interest rate may not exceed 7 percent.History.—s. 6, ch. 77-301; s. 4, ch. 78-161; s. 2, ch. 84-137; s. 148, ch. 85-342; s. 3, ch. 89-328; s. 4, ch. 92-312; s. 19, ch. 2011-151.Note.—Former s. 197.0168.