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Statutes & Constitution :View Statutes : Online Sunshine Page 1 of 1 <br />Select Year: xr2014 vGo <br />The 2014 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 />History.—s. 156, ch. 85-342; s. 163, ch. 91-112. <br />Copyright © 1995-2014 The Florida Legislature • Privacy Statement • Contact Us <br />111 <br />http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenii=l k..Ann R /Id i1)n1 a <br />