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Statmtv,�­;_Constitutibn Mew Statutes : Online Sunshine <br />Select Year: 2017 r,_Go,­i <br />,��= <br />^�x�2017 Florida Statutes <br />Titte'XI Chapter 19 View Entire Chapter <br />TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS <br />197.323 Extension ofroll during adjustment board hmaMmgs.— <br />(1) Notwithstanding the provisions of s. the board mfcounty commissioners may, upon request <br />by the tax collector and bymajority vote, order the mUtobeextended prior to cm�letion 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 tiability is subsequently aftered as <br />a result ufboard action, the tax collector shalt resolve the matter bvfollowing the same procedures used <br />for correction of errors. However, approval by the department is not required for refund of overpayment <br />made pursuant Lothis section. <br />(2) A tax certificate or warrant shalt not be issued under s. or s. 197.432 with respect to <br />delinquent taxes on real, orpersonal property for the current year ifa petition currently filed with respect <br />to such property has�riot received final action bvthe value adjustment board. <br />Copyright (D 1995-2017 The Florida Legislature - Privacy Statement , Contact U <br />