§ 197.492, Fla. Stat. · Chapter 197. TAX COLLECTIONS, SALES, AND LIENS
Errors and insolvencies report.
Text — 2026 Florida Statutes
(1) On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the following situations for which credit is to be given:
(a) Discounts.
(b) Errors.
(c) Double assessments.
(d) Insolvencies.
(e) Federal bankruptcies.
(f) Properties in which the taxes are below the minimum tax bill under s. 197.212.
(g) Properties assigned to the list of lands available for taxes.
(2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts.
(3) The report may be submitted in an electronic format.
Notes and commentary — not statutory text
History
s. 186, ch. 85-342; s. 48, ch. 2011-151; s. 2, ch. 2024-91.
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 137466a116de708551466065afbb230f9d691b4b5ad41efa70da26cae2ab6f97
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