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Statutes & Constitution :View Statutes : Online Sunshine http://www.leg.state.fl.us/statutes/index.cfin?mode=View Statutes&... <br />Select Year: 2016 ,: Cs0 <br />The 2016 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 request by the tax collector and <br />by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof <br />would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax <br />liability is subsequently 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 refund of overpayment made <br />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 delinquent taxes on real or <br />personal property for the current year if a petition currently filed with respect to such property has not received final action by the <br />value adjustment board. <br />History.—s. 156, ch. 85-342; s. 163, ch. 91-112. <br />Copyright m 1995.2016 The Florida Legislature • Privacy Statement • Contact Us <br />94 <br />1 of 1 8/18/2016 10:11 AM <br />