§ 197.323, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Extension of roll during adjustment board hearings.
Text — 2026 Florida Statutes
(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 cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section.
(2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board.
Notes and commentary — not statutory text
History
s. 156, ch. 85-342; s. 163, ch. 91-112.
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 8870f895ca63c9b3543e33957f4d099a26371bafef516e93b8cdff15b1469600
- Composed by
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 193.122, Fla. Stat.Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.Printed as s. 193.122
- § 197.413, Fla. Stat.Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.Printed as s. 197.413
- § 197.432, Fla. Stat.Sale of tax certificates for unpaid taxes.Printed as s. 197.432
Cited by 2 provisions
Provisions in this library whose text cites § 197.323, Fla. Stat.. Each shows the citation as that text prints it.
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