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Statutes & Constitution :-View Statutes : Online Sunshine. <br />The 2o18. Florida Statutes <br />http://vvtvw.leg.staie.fl.us/statuteslinde-x.cfin"mode=View Statutes&. <br />Select Year: 2018 Go <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 thetax 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 detay 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 fited 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. W02. <br />Copyright,0 1995-2018 The Florida Legislature - Privacy Statement i Contact Us <br />74 <br />1 of 1 81712018, 9.'05 AM <br />