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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 <br /> tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board <br /> hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond <br /> November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax <br /> collector shall resolve the matter by following the same procedures used for correction of errors. However, <br /> approval by the department is not required for refund of overpayment made pursuant to this section. <br /> 71 <br />