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Statutes & Constitution :View Statutes : Online Sunshine Page 1 of 1 <br /> Select Year: 2012 jG � <br /> The 2012 Florida Statutes <br /> Title XIV Chapter 197 View Entire Chapter <br /> TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS <br /> 197.323 Extension of roll during adjustment board hearings.— <br /> (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon <br /> request by the tax collector and by majority vote, order the roll to be extended prior to completion of <br /> value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in <br /> the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently <br /> altered as a result of board action, the tax collector shall resolve the matter by following the same <br /> procedures used for correction of errors. However, approval by the department is not required for <br /> refund of overpayment made pursuant to this section. <br /> (2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to <br /> delinquent taxes on real or personal property for the current year if a petition currently filed with <br /> respect to such property has not received final action by the value adjustment board. <br /> (W History.—s. 156, ch. 85-342; s. 163, ch. 91-112. <br /> Copyright m 1995-2013 The Florida Legislature • Privacy Statement • Contact Us <br /> L <br /> httn•//1znzrcx710-a data fl nc 84 <br />