§ 197.146, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Uncollectible personal property taxes; correction of tax roll.
Text — 2026 Florida Statutes
A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413(8) and (9).
Notes and commentary — not statutory text
History
s. 5, ch. 2011-151.
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
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- sha256 f7fba0e6f346a7017fc2c277532fe508ca59491e71730e1b268be428237b7551
- 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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