§ 197.152, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Collection of unpaid or omitted taxes; interest amount; taxable value.
Verbatim from the official edition
Text — 2026 Florida Statutes
Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.
Notes and commentary — not statutory text
History
s. 133, ch. 85-342.
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 ddd53f5c7a3c15fa480133d83d2d985da0363810d125322b6e90731b5c47ec33
- 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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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.