reglab/housing_qa huggingface dataset:
FL Stat § 197.263 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.263 - Change in Ownership or Use of Property.

197.263 Change in ownership or use of property.—(1) If there is a change in use or ownership of tax-deferred property such that the owner is no longer eligible for the tax deferral granted, or the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all years is due and payable November 1 of the year in which the change occurs or on the date failure to maintain insurance occurs. Payment is delinquent on April 1 of the year following the year in which the change in use or failure to maintain insurance occurs. However, if the change in ownership is to a surviving spouse and the spouse is eligible to maintain the tax deferral on such property, the surviving spouse may continue the deferment of previously deferred taxes and interest pursuant to this chapter.(2) Whenever the property appraiser discovers that there has been a change in the ownership or use of property that has been granted a tax deferral, the property appraiser shall notify the tax collector in writing of the date such change occurs, and the tax collector shall collect any taxes, assessments, and interest due.(3) During any year in which the total amount of deferred taxes, interest, assessments, and all other unsatisfied liens on the homestead exceeds 85 percent of the just value of the homestead, the tax collector shall notify the owner that the portion of taxes, interest, and assessments which exceeds 85 percent of the just value of the homestead is due and payable within 30 days after the notice is sent. Failure to pay the amount due causes the total amount of deferred taxes, interest, and assessments to become delinquent.(4) Each year, upon notification, each owner of property on which taxes, interest, and assessments have been deferred shall submit to the tax collector a list of, and the current value of, all outstanding liens on the owner’s homestead. Failure to respond to this notification within 30 days causes the total amount of deferred taxes, interest, and assessments to become payable within 30 days.(5) If deferred taxes, interest, and assessments become delinquent, the tax collector shall sell a tax certificate for the delinquent taxes, interest, and assessments in the manner provided by s. 197.432.History.—s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149, ch. 85-342; s. 5, ch. 92-312; s. 1009, ch. 95-147; s. 20, ch. 2011-151.Note.—Former s. 197.0169.
FL Stat § 197.272 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.272 - Prepayment of Deferred Taxes.

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.History.—s. 8, ch. 77-301; s. 150, ch. 85-342; s. 21, ch. 2011-151.Note.—Former s. 197.017.
FL Stat § 197.282 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.282 - Distribution of Payments.

197.282 Distribution of payments.—When any deferred taxes, assessments, or interest is collected, the tax collector shall maintain a record of the payment. The tax collector shall distribute payments received in accordance with the procedures for distribution of ad valorem taxes, non-ad valorem assessments, or redemption moneys as prescribed in this chapter.History.—s. 9, ch. 77-301; s. 6, ch. 78-161; s. 151, ch. 85-342; s. 22, ch. 2011-151.Note.—Former s. 197.0171.
FL Stat § 197.292 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.292 - Construction.

197.292 Construction.—This chapter does not:(1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property;(2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or(3) Affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments.History.—s. 10, ch. 77-301; s. 152, ch. 85-342; s. 6, ch. 89-328; s. 23, ch. 2011-151.Note.—Former s. 197.0172.
FL Stat § 197.301 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.301 - Penalties.

197.301 Penalties.—(1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:(a) The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest, which amount shall immediately become due.(b) The person shall be disqualified from filing a tax deferral application for the next 3 years.(c) The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest.(2) Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after the penalties are imposed.History.—s. 11, ch. 77-301; s. 153, ch. 85-342; s. 162, ch. 91-112; s. 24, ch. 2011-151.Note.—Former s. 197.0173.
FL Stat § 197.312 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.312 - Payment by Mortgagee.

197.312 Payment by mortgagee.—If any mortgagee elects to pay the taxes when an applicant qualifies for tax deferral, such election does not give the mortgagee the right to foreclose.History.—s. 12, ch. 77-301; s. 154, ch. 85-342; s. 25, ch. 2011-151.Note.—Former s. 197.0174.
FL Stat § 197.322 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.322 - Delivery of Ad Valorem Tax and Non-Ad Valorem Assessment Rolls; Notice of Taxes; Publication and Mail.

197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.—(1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet.(2) The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local newspaper that the tax roll is open for collection.(3) Within 20 working days after receipt of the certified ad valorem tax roll and the non-ad valorem assessment rolls, the tax collector shall send to each taxpayer appearing on such rolls, whose address is known to him or her, a tax notice stating the amount of current taxes due, discounts allowed for early payment, and that delinquent taxes are outstanding, if applicable. Pursuant to s. 197.3632, the form of the notice of non-ad valorem assessments and notice of ad valorem taxes shall be in the form specified in s. 197.3635, notwithstanding s. 195.022. The tax collector may send such notice electronically or by postal mail. Electronic transmission may be used only with the express consent of the property owner. Electronic transmission of tax notices may be sent earlier but may not be sent later than the postal mailing of the notices. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section. A discount period may not be extended due to a tax bill being returned as undeliverable electronically or by postal mail. The postage for mailing or the cost of electronic transmission shall be paid out of the general fund of each local governing board, upon statement of the amount by the tax collector.History.—s. 155, ch. 85-342; s. 65, ch. 88-130; s. 4, ch. 88-216; s. 6, ch. 90-343; s. 1010, ch. 95-147; s. 26, ch. 2011-151.
FL Stat § 197.3225 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.

197.3225 Public records exemption; taxpayer e-mail addresses.—A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:(1) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3).(2) Obtaining the taxpayer’s consent to send the tax notice described in s. 197.322(3).(3) Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 197.343.(4) Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 197.344(1).History.—s. 1, ch. 2015-13; s. 1, ch. 2020-166.
FL Stat § 197.323 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.323 - Extension of Roll During Adjustment Board Hearings.

197.323 Extension of roll during adjustment board hearings.—(1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section.(2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board.History.—s. 156, ch. 85-342; s. 163, ch. 91-112.
FL Stat § 197.332 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.332 - Duties of Tax Collectors; Branch Offices.

197.332 Duties of tax collectors; branch offices.—(1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. In exercising their powers to contract, the tax collector may perform such duties by use of contracted services or products or by electronic means. The use of contracted services, products, or vendors does not diminish the responsibility or liability of the tax collector to perform such duties pursuant to law. The tax collector may collect the cost of contracted services and reasonable attorney’s fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs.(2) A county tax collector may establish one or more branch offices by acquiring title to real property or by lease agreement. The tax collector may hire staff and equip such branch offices to conduct state business, or, if authorized to do so by resolution of the county governing body, conduct county business pursuant to s. 1(k), Art. VIII of the State Constitution. The department shall rely on the tax collector’s determination that a branch office is necessary and shall base its approval of the tax collector’s budget in accordance with the procedures of s. 195.087(2).History.—s. 157, ch. 85-342; s. 10, ch. 91-295; s. 54, ch. 94-353; s. 7, ch. 98-139; s. 27, ch. 2011-151.
FL Stat § 197.333 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.333 - When Taxes Due; Delinquent.

197.333 When taxes due; delinquent.—All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days.History.—s. 158, ch. 85-342.
FL Stat § 197.3335 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds.

197.3335 Tax payments when property is subject to adverse possession; refunds.—(1) Upon the receipt of a subsequent payment for the same annual tax assessment for a particular parcel of property, the tax collector must determine whether an adverse possession return has been submitted on the particular parcel. If an adverse possession return has been submitted, or is submitted within 30 days of the earlier payment, the tax collector must comply with subsection (2).(2) If a person claiming adverse possession under s. 95.18 pays an annual tax assessment on a parcel of property before the assessment is paid by the owner of record, and the owner of record subsequently makes a payment of that same annual tax assessment before April 1 following the year in which the tax is assessed, the tax collector shall accept the payment made by the owner of record and refund within 60 days any payment made by the person claiming adverse possession. Such refunds do not require approval from the department.(3) For claims of adverse possession for a portion of a parcel of property as provided in s. 95.18(5), the tax collector may accept a tax payment, based upon the value of the property assigned by the property appraiser under s. 95.18(5)(c), from a person claiming adverse possession for the portion of the property subject to the claim. If the owner of record makes a payment of the annual tax assessment for the whole parcel before April 1 following the year in which the tax is assessed, the tax collector shall refund within 60 days any payment previously made for the portion of the parcel subject to the claim by the person claiming adverse possession.History.—s. 3, ch. 2011-107; s. 2, ch. 2013-246.
FL Stat § 197.343 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.343 - Tax Notices; Additional Notice Required.

197.343 Tax notices; additional notice required.—(1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic transmission of the additional tax notice may be used only with the express consent of the property owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. The notice shall include a description of the property and a statement that if the taxes are not paid:(a) For real property, a tax certificate may be sold; and(b) For tangible personal property, the property may be sold.(2) When the taxes under s. 193.481 on subsurface rights become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be sent to the owner of the fee to which these subsurface rights are attached. The additional notice may be transmitted electronically only with the express consent of the fee owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.(3) The tax collector shall send such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department. An additional notice may be transmitted electronically only with the express consent of the property owner. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice shall be sent. However, an original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section.History.—s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288; s. 32, ch. 2000-151; s. 6, ch. 2001-137; s. 2, ch. 2009-130; s. 28, ch. 2011-151.
FL Stat § 197.3631 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.3631 - Non-Ad Valorem Assessments; General Provisions.

197.3631 Non-ad valorem assessments; general provisions.—(1) Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197.3635. Non-ad valorem assessments may also be collected pursuant to any alternative method which is authorized by law, but such alternative method shall not require the tax collector or property appraiser to perform those services as provided for in ss. 197.3632 and 197.3635. However, a property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method. Section 197.3632 is additional authority for local governments to impose and collect non-ad valorem assessments supplemental to the home rule powers pursuant to ss. 125.01 and 166.021 and chapter 170, or any other law. Any county operating under a charter adopted pursuant to s. 11, Art. VIII of the Constitution of 1885, as amended, as referred to in s. 6(e), Art. VIII of the Constitution of 1968, as amended, may use any method authorized by law for imposing and collecting non-ad valorem assessments.(2) For non-ad valorem special assessments based on the size or area of the land containing a multiple parcel building, regardless of ownership, the special assessment must be levied on and allocated among all the parcels in the multiple parcel building on the same basis that the land value is allocated among the parcels in s. 193.0237(3). For non-ad valorem assessments not based on the size or area of the land, each parcel in the multiple parcel building shall be subject to a separate assessment. For purposes of this subsection, the terms “multiple parcel building” and “parcel” have the meanings as provided in s. 193.0237(1).History.—s. 67, ch. 88-130; s. 6, ch. 88-216; s. 7, ch. 90-343; s. 18, ch. 2018-118.
FL Stat § 197.373 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.373 - Payment of Portion of Taxes.

197.373 Payment of portion of taxes.—(1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.(2) The request must be made at least 45 days before the tax certificate sale.(3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.(4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s. 192.037.History.—s. 164, ch. 85-342; s. 31, ch. 2011-151.
FL Stat § 197.374 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.374 - Partial Payment of Current Year Taxes.

197.374 Partial payment of current year taxes.—(1) As used in this section, the term “partial payment” means a payment that is less than the full amount of taxes due. The term does not include payments made pursuant to s. 194.171, s. 196.295, s. 197.222, s. 197.252, or s. 197.2524.(2) At the discretion of the tax collector, the tax collector may accept one or more partial payments of any amount per parcel for payment of current taxes and assessments on real property or tangible personal property as long as such payment is made prior to the date of delinquency. The remaining amount of tax due, when paid, must be paid in full.(3) Each partial payment, less a $10 processing fee payable to the tax collector, shall be credited to the tax account. A partial payment is not eligible for any applicable discount set forth in s. 197.162. The taxpayer has the responsibility to ensure that the remaining amount due is paid.(4) Pursuant to s. 197.343, the tax collector shall prepare and mail at least one notice with the balance due. The tax collector shall mail the notice in the form as he or she considers proper and necessary or as may be required by rule of the department.(5) Any remaining balance that is not paid before April 1 or the date of delinquency becomes delinquent and shall be handled in the same manner as any other unpaid taxes.(6) At the tax collector’s discretion, an underpayment of $10 or less may be deemed a payment in full, rather than a partial payment.(7) A partial payment shall be distributed in equal proportion to all taxing districts and levying authorities applicable to that account.History.—s. 1, ch. 2009-130; s. 57, ch. 2011-151.
FL Stat § 197.383 (2021)
2021 Florida Statutes|Title XIV - Taxation and Finance|Chapter 197 - Tax Collections, Sales, and Liens|197.383 - Distribution of Taxes.

197.383 Distribution of taxes.—The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes into his or her possession for collection and at least one time in all other months. A different schedule may be used if the tax collector and the governing board of the taxing authority mutually agree.History.—s. 165, ch. 85-342; s. 1014, ch. 95-147.