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F.S. 2011 TAX COLLECTIONS, SALES, AND LIENS Ch. 197
<br /> such property has not received final action by the value owner of record and refund within 60 days any payment
<br /> adjustment board. made by the person claiming adverse possession Such
<br /> History—s.156.ch.85.342;s.163,ch.91-112. refunds do not require approval from the department.
<br /> 197.332 Duties of tax collectors; branch offices. (3) For claims of adverse possession for a portion of
<br /> (1) The tax collector has the authority and obligation a parcel of property as provided ins 95.18(5), the tax
<br /> collector may accept a tax payment, based upon the
<br /> to collect all taxes as shown on the tax roll by the date of value of the property assigned by the property appraiser
<br /> delinquency or to collect delinquent taxes, interest, and under s. 95.18(5)(c), from a person claiming adverse
<br /> costs, by sale of tax certificates on real property and by possession for the portion of the property subject to the
<br /> seizure and sale of personal property. In exercising their claim. If the owner of record makes a payment of the
<br /> powers to contract, the tax collector may perform such annual tax assessment for the whole parcel before April
<br /> duties by use of contracted services or products or by 1 following the year in which the tax is assessed,the tax
<br /> electronic means The use of contracted services, collector shall refund within 60 days any payment
<br /> products, or vendors does not diminish the responsi- previously made for the portion of the parcel subject
<br /> bility or liability of the tax collector to perform such duties to the claim by the person claiming adverse possession.
<br /> pursuant to law The tax collector may collect the cost of Hlstory.—s.3,ch.2011-107
<br /> ti contracted services and reasonable attorney's fees and 'Note.—Section 4,ch.2011-107 provides that`(tlhis act shall take effect July 1
<br /> 2011 and applies to adverse possession claims in which the return was submitted
<br /> court COStS In actions on proceedings t0 recover
<br /> on or after that dale,except for the procedural provisions governing the properly
<br /> delinquent taxes, interest, and costs. appraiser's administration of adverse possession claims included in s.95.18(4)(c)
<br /> (2) A county tax collector may establish one or more and(d)and(7),Florida Statutes,and the provisions governing the payment of taxes
<br /> included in s. 197.3335,Florida Statutes,as created by this act.which apply to
<br /> branch offices by acquiring title to real property or by adverse possession claims for which the return was submitted before,on,or alter
<br /> lease agreement. The tax collector may hire staff and he,dale."
<br /> equip such branch offices to conduct state business,or,
<br /> if authorized to do so by resolution of the county 197.343 Tax notices; additional notice required.
<br /> governing body, conduct county business pursuant to (1) An additional tax notice shall be sent, electro-
<br /> s 1(k), Art. VIII of the State Constitution. The depart- nically or by postal mail, by April 30 to each taxpayer
<br /> ment shall rely on the tax collector's determination that a whose payment has not been received. Electronic
<br /> branch office is necessary and shall base its approval of transmission of the additional tax notice may be used
<br /> the tax collector's budget in accordance with the only with-the express consent of the property owner If
<br /> procedures of s 195 087(2) the electronic transmission is returned as undeliverable,
<br /> History.—s. 157,ch.85-342;s. 10,ch.91-295,s.54,ch.94-353;s. 7,ch. a second notice must be sent. However, the original
<br /> 98-139;s.27,ch.2011-151 electronic transmission used with the consent of the
<br /> 197.333 When taxes due; delinquent.—All taxes Property owner is the official notice for the purposes of
<br /> shall be due and payable on November 1 of each year or this subsection.The notice shall include a description of
<br /> as soon thereafter as the certified tax roll is received by the property and a statement that if the taxes are not
<br /> the tax collector Taxes shall become delinquent on Paid.
<br /> April 1 following the year in which they are assessed or (a) For real property, a tax certificate may be sold,
<br /> and
<br /> immediately after 60 days have expired from the mailing
<br /> of the original tax notice, whichever is later. If the (b) For tangible personal property, the property may
<br /> be sold.
<br /> delinquency date for ad valorem taxes is later than April
<br /> 1 of the year following the year in which taxes are (2) When the taxes under s. 193.481 on subsurface
<br /> assessed, all dates or time periods specified in this rights become delinquent and a tax certificate is to be
<br /> chapter relative to the collection of, or administrative sold under this chapter,a notice of the delinquency shall
<br /> procedures regarding, delinquent taxes shall be ex- be sent to the owner of the fee to which these subsur-
<br /> tended a like number of days. face rights are attached. The additional notice may be
<br /> History-5.156,ch.85-342. transmitted electronically only with the express consent
<br /> of the fee owner If the electronic transmission is
<br /> 1197.3335 Tax payments when property is sub- returned as undeliverable, a second notice must be
<br /> ject to adverse possession; refunds.— sent.However,the original electronic transmission used
<br /> (1) Upon the receipt of a subsequent payment for with the consent of the property owner is the official
<br /> the same annual tax assessment for a particular parcel notice for the purposes of this subsection On the day of
<br /> of property,the tax collector must determine whether an the tax sale, the fee owner shall have the right to
<br /> adverse possession return has been submitted on the purchase the tax certificate at the maximum rate of
<br /> particular parcel. If an adverse possession return has interest provided by law before bids are accepted for the
<br /> been submitted, the tax collector must comply with sale of such certificate.
<br /> subsection (2) (3) The tax collector shall send such additional
<br /> (2) If a person claiming adverse possession under s notices as he or she considers proper and necessary
<br /> 95 18 pays an annual tax assessment on a parcel of or as may be required by reasonable rules of the
<br /> property before the assessment is paid by the owner of department. An additional notice may be transmitted
<br /> record, and the owner of record subsequently makes a electronically only with the express consent of the
<br /> payment of that same annual tax assessment before property owner. If the notice of taxes is sent electro-
<br /> April 1 following the year in which the tax is assessed, nically and is returned as undeliverable,a second notice
<br /> the tax collector shall accept the payment made by the shall be sent However, an original electronic
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