§ 197.123, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Erroneous returns; notification of property appraiser.
Text — 2026 Florida Statutes
If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement.
Notes and commentary — not statutory text
History
s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147; s. 4, ch. 2011-151.
Note
Note.—Former ss. 193.37, 197.031, 197.026, 197.0128.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/0197.html
- Text hash
- sha256 abe89c04a8a8e421e83c2373c142a0eeaf98f95ca1ed906f8dbb7d63c3c672dc
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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