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Stafat<-,,,e...Constitution :View Statutes : Online Sunshine http://www.leg.state.fl.us/statutes/index.cfm?mode=View Statutes&... <br />1 of 1 <br />Select Year: 2017 <br />The 2017 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 <br />by the tax collector and by majority vote, order the roll to be extended prior to completion of value <br />adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the <br />issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as <br />a result of board action, the tax collector shall resolve the matter by following the same procedures used <br />for correction of errors. However, approval by the department is not required for refund of overpayment <br />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 respect <br />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 O 1995-2017 The Florida Legislature • Privacy Statement • Contact Us <br />8/9/2017 2:50 PM <br />P236 <br />