Laserfiche WebLink
Chapter 197 <br />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 <br />request by the tax collector and by majority vote, order the roll to be extended prior to <br />completion of value adjustment board hearings, if completion thereof would otherwise be the only <br />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 <br />matter by following the same procedures used for correction of errors. However, approval by the <br />department is not required for refund of overpayment made pursuant to this section. <br />162 <br />