25 chapters · 1,176 sections in this title.
Fla. Stat. § 197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
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(1) As used in this section, the term:(a) “Catastrophic event” means an event of misfortune or calamity that renders one or more residential improvements uninhabitable. The term does not include an event caused, directly or indirectly, by the property owner with the intent to dam…
Fla. Stat. § 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
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(1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet.(2) The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local news…
Fla. Stat. § 197.3225 Public records exemption; taxpayer e-mail addresses
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A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:(1) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3).(2) Obta…
Fla. Stat. § 197.323 Extension of roll during adjustment board hearings
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(1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only…