Chapter 192 — Chapter 192
15 sections in this chapter.
Fla. Stat. § 192.001 Definitions
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All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply in the imposition of ad valorem taxes:(1) “Ad valorem tax” means a tax based upon the assessed value of property. The term “pr…
Fla. Stat. § 192.0105 Taxpayer rights
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There is created a Florida Taxpayer’s Bill of Rights for property taxes and assessments to guarantee that the rights, privacy, and property of the taxpayers of this state are adequately safeguarded and protected during tax levy, assessment, collection, and enforcement processes a…
Fla. Stat. § 192.011 All property to be assessed
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The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use. Extension on t…
Fla. Stat. § 192.032 Situs of property for assessment purposes
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All property shall be assessed according to its situs as follows:(1) Real property, in that county in which it is located and in that taxing jurisdiction in which it may be located.(2) All tangible personal property which is not immune under the state or federal constitutions fro…
Fla. Stat. § 192.037 Fee timeshare real property; taxes and assessments; escrow
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(1) For the purposes of ad valorem taxation and special assessments, the managing entity responsible for operating and maintaining fee timeshare real property shall be considered the taxpayer as an agent of the timeshare period titleholder.(2) Fee timeshare real property shall be…
Fla. Stat. § 192.042 Date of assessment
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All property shall be assessed according to its just value as follows:(1) Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. “Substantially completed” shall mean that the improvement or s…
Fla. Stat. § 192.047 Date of filing
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(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service or commercial mail delivery service postmark on an application for exemption, an application for special assessment classification, or a return filed by mail is considered …
Fla. Stat. § 192.048 Electronic transmission
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(1) Subject to subsection (2), the following documents may be transmitted electronically rather than by regular mail:(a) The notice of proposed property taxes required under s. 200.069.(b) The tax exemption renewal application required under s. 196.011(7)(a).(c) The tax exemption…
Fla. Stat. § 192.053 Lien for unpaid taxes
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A lien for all taxes, penalties, and interest shall attach to any property upon which a lien is imposed by law on the date of assessment and shall continue in full force and effect until discharged by payment as provided in chapter 197 or until barred under chapter 95.
Fla. Stat. § 192.071 Administration of oaths
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For the purpose of administering the provisions of this law or of any other duties pertaining to the proper administration of the duties of the office of property appraiser, or of the filing of applications for tax exemptions as required by law, the property appraisers or their l…
Fla. Stat. § 192.091 Commissions of property appraisers and tax collectors
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(1)(a) The budget of the property appraiser’s office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county, except municipalities and the district school board, shall be billed by the property appraiser for services re…
Fla. Stat. § 192.102 Payment of property appraisers’ and collectors’ commissions
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(1) The board of county commissioners and school board of each county shall advance and pay to the county tax collector of each such county, at the first meeting of such board each month from October through July of each year, on demand of the county tax collector, an amount equa…
Fla. Stat. § 192.105 Unlawful disclosure of federal tax information; penalty
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(1) It is unlawful for any person to divulge or make known federal tax information obtained pursuant to 26 U.S.C. s. 6103, except in accordance with a proper judicial order or as otherwise provided by law for use in the administration of the tax laws of this state, and such infor…
Fla. Stat. § 192.115 Performance review panel
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If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2 separate years, the Governor shall appoint a three-member performance review panel. Such panel shall investigate the circumstances surrounding the disa…
Fla. Stat. § 192.123 Notification of veteran’s guardian
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Upon the receipt of a copy of letters of guardianship issued pursuant to s. 744.638, the property appraiser and tax collector shall provide the guardian with every notice required under chapters 192-197 which would otherwise be provided the ward.