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Ch. 197 TAX COLLECTIONS, SALES, AND LIENS F.S. 2011
<br /> certificate for the delinquent taxes,interest,and assess- qualifies for tax deferral, such election does not give
<br /> ments in the manner provided by s. 197.432. the mortgagee the right to foreclose
<br /> History—s.7,ch.77 301,s.5,ch.78-161 s.149,ch.85-342;s.5,ch.92-312: History—s.12.ch.77-301 s.154,ch.85-342;s.25,ch.2011-151 I
<br /> s. 1009.ch.95-147;s.20,ch.2011-151 Note.—Former s.197.0174.
<br /> Note.—Former s.197.0169-
<br /> 197.322 Delivery of ad valorem tax and non-ad
<br /> 197.272 Prepayment of deferred taxes.—All or valorem assessment rolls; notice of taxes; publica-
<br /> part of the deferred taxes and accrued interest may at tion and mail.—
<br /> any time be paid to the tax collector Any payment that is (1) The property appraiser shall deliver to the tax
<br /> less than the total amount due must be equal to the collector the certified assessment roll along with his or
<br /> amount of the deferred taxes, interest, and assess- her warrant and recapitulation sheet.
<br /> ments,and the payment must be for 1 or more full years. (2) The tax collector shall on November 1, or as
<br /> History—s.B.ch.77-301,s.150,ch.85-342;s.21,ch.2011-151
<br /> Note.—Former s.197.017 soon as the assessment roll is open for collection,
<br /> publish a notice in a local newspaper that the tax roll is
<br /> 197.282 Distribution of payments.—When any open for collection.
<br /> deferred taxes, assessments, or interest is collected, (3) Within 20 working days after receipt of the
<br /> the tax collector shall maintain a record of the payment. certified ad valorem tax roll and the non-ad valorem
<br /> The tax collector shall distribute payments received in assessment rolls, the tax collector shall send to each
<br /> accordance with the procedures for distribution of ad taxpayer appearing on such rolls, whose address is
<br /> valorem taxes, non-ad valorem assessments, or re- known to him or her, a tax notice stating the amount of
<br /> demption moneys as prescribed in this chapter. current taxes due,discounts allowed for early payment,
<br /> History—s.9,ch. 77-301, s. 6.ch. 78-161,s. 151,ch. 85-342;s. 22,ch. and that delinquent taxes are outstanding,if applicable.
<br /> zos'
<br /> Note.—Former s. 197.0171 Pursuant to s 197.3632,the form of the notice of non-ad
<br /> valorem assessments and notice of ad valorem taxes
<br /> 197.292 Construction.—This chapter does not: shall be in the form specified in s 197.3635, notwith-
<br /> (1) Prohibit the collection of personal property taxes standing s 195 022 The tax collector may send such
<br /> that become a lien against tax-deferred property; notice electronically or by postal mail. Electronic trans-
<br /> (2) Defer payment of special assessments to bene- mission may be used only with the express consent of
<br /> fited property other than those specifically allowed to be the property owner. Electronic transmission of tax i
<br /> deferred, or notices may be sent earlier but may not be sent later
<br /> than the postal mailing of the notices If the notice of
<br /> (3) Affect any provision of any mortgage or other taxes is sent electronically and is returned as undeliver-
<br /> instrument relating to property requiring a person to pay able, a second notice must be sent. However, the
<br /> ad valorem taxes or non-ad valorem assessments, ori inal electronic transmission used with the consent of
<br /> History--s. 10,ch.77-301,s. 152,ch. 85-342;s.6,ch.89-328;s.23,ch. g
<br /> 2011-151 the property owner is the official mailing for purpose of
<br /> Note.—Former s.197.0172. this section.A discount period may not be extended due
<br /> to a tax bill being returned as undeliverable electro-
<br /> 197.301 Penalties.— nically or by postal mail. The postage for mailing or the
<br /> (1) The following penalties shall be imposed on any cost of electronic transmission shall be paid out of the
<br /> person who willfully files incorrect information for a tax general fund of each local governing board, upon
<br /> deferral: statement of the amount by the tax collector
<br /> (a) The person shall pay the total amount of deferred History—s.155,ch.85-342;s.65.ch.88-130:s.4,ch.88-216,s.6,ch.90-343;
<br /> taxes and non-ad valorem assessments subject to s.1010,ch.95-147;s.26,ch.2011-151
<br /> collection pursuant to the uniform method of collection 197,323 Extension of roll during adjustment
<br /> set forth in s 197.3632,and interest,which amount shall board hearings.—
<br /> immediately become due (1) Notwithstanding the provisions of s. 193.122,the
<br /> (b) The person shall be disqualified from filing a tax board of county commissioners may, upon request by
<br /> deferral application for the next 3 years. the tax collector and by majority vote,order the roll to be
<br /> (c) The person shall pay a penalty of 25 percent of extended prior to completion of value adjustment board
<br /> the total amount of deferred taxes, non-ad valorem hearings, if completion thereof would otherwise be the
<br /> assessments subject to collection pursuant to the only cause for a delay in the issuance of tax notices
<br /> uniform method of collection set forth in s. 197.3632, beyond November 1 For any parcel for which tax
<br /> and interest. liability is subsequently altered as a result of board
<br /> (2) Any person against whom the penalties pre- action, the tax collector shall resolve the matter by
<br /> scribed in this section have been imposed may appeal following the same procedures used for correction of
<br /> the penalties imposed to the value adjustment board errors. However, approval by the department is not
<br /> within 30 days after the penalties are imposed. required for refund of overpayment made pursuant to
<br /> History—s.11 ch.77-301 s.153,ch.85-342:s. 162,ch.91-112;s.24,ch. i-
<br /> 2011-151 this section.
<br /> Note.—Former s.197.0173. (2) A tax certificate or warrant shall not be issued
<br /> under s 197 413 or s 197.432 with respect to
<br /> 197.312 Payment by mortgagee.—If any mort- delinquent taxes on real or personal property for the
<br /> gagee elects to pay the taxes when an applicant current year if a petition currently filed with respect to
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