Florida Statute 193.092 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.092

193.092 Assessment of property for back taxes.—

(1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year within a period of 3 years next preceding the year in which it is ascertained that such tax has not been assessed, or levied, or collected, then the officers authorized shall make the assessment of taxes upon such property in addition to the assessment of such property for the current year, and shall assess the same separately for such property as may have escaped taxation at and upon the basis of valuation applied to such property for the year or years in which it escaped taxation, noting distinctly the year when such property escaped taxation and such assessment shall have the same force and effect as it would have had if it had been made in the year in which the property shall have escaped taxation, and taxes shall be levied and collected thereon in like manner and together with taxes for the current year in which the assessment is made. But no property shall be assessed for more than 3 years’ arrears of taxation, and all property so escaping taxation shall be subject to such taxation to be assessed in whomsoever’s hands or possession the same may be found, except that property acquired by a bona fide purchaser who was without knowledge of the escaped taxation shall not be subject to assessment for taxes for any time prior to the time of such purchase, but it is the duty of the property appraiser making such assessment to serve upon the previous owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county. Any property owned by such previous owner which is situated in this state is subject to the lien of such assessment in the same manner as a recorded judgment. Before any such lien may be recorded, the owner so notified must be given 30 days to pay the taxes, penalties, and interest. Once recorded, such lien may be recorded in any county in this state and shall constitute a lien on any property of such person in such county in the same manner as a recorded judgment, and may be enforced by the tax collector using all remedies pertaining to same; provided, that the county property appraiser shall not assess any lot or parcel of land certified or sold to the state for any previous years unless such lot or parcel of lands so certified or sold shall be included in the list furnished by the Chief Financial Officer to the county property appraiser as provided by law; provided, if real or personal property be assessed for taxes, and because of litigation delay ensues and the assessment be held invalid the taxing authorities, may reassess such property within the time herein provided after the termination of such litigation; provided further, that personal property acquired in good faith by purchase shall not be subject to assessment for taxes for any time prior to the time of such purchase, but the individual or corporation liable for any such assessment shall continue personally liable for same. As used in this subsection, the term “bona fide purchaser” means a purchaser for value, in good faith, before certification of such assessment of back taxes to the tax collector for collection.

(2) This section applies to property of every class and kind upon which ad valorem tax is assessable by any state or county authority under the laws of the state.

(3) Notwithstanding subsection (2), the provisions of this section requiring the retroactive assessment and collection of ad valorem taxes shall not apply if:

(a) The owner of a building, structure, or other improvement to land that has not been previously assessed complied with all necessary permitting requirements when the improvement was completed; or

(b) The owner of real property that has not been previously assessed voluntarily discloses to the property appraiser the existence of such property before January 1 of the year the property is first assessed. The disclosure must be made on a form provided by the property appraiser.

History.—s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899; GS 524; s. 22, ch. 5596, 1907; RGS 722; ss. 1, 2, ch. 9180, 1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch. 77-102; s. 9, ch. 2002-18; s. 174, ch. 2003-261; s. 1, ch. 2010-66.

Note.—Former ss. 193.23, 193.151.

F.S. 193.092 on Google Scholar

F.S. 193.092 on Casetext

Amendments to 193.092

Arrestable Offenses / Crimes under Fla. Stat. 193.092

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.092.

Annotations, Discussions, Cases:

Cases Citing Statute 193.092

Total Results: 18

Bill Furst, etc. v. Susan K. DeFrances

Court: Supreme Court of Florida | Date Filed: 2021-09-02

Snippet: authority to assess back taxes under section 193.092(1), Florida Statutes (2013), the statute under

DeFrances v. Furst

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Citation: 267 So. 3d 525

Snippet: assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment

DeFrances v. Furst

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Citation: 267 So. 3d 525

Snippet: assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment

SUSAN K. DEFRANCES v. BILL FURST, PROPERTY APPRAISER

Court: District Court of Appeal of Florida | Date Filed: 2019-03-27

Snippet: assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment

Robbins v. Kornfield

Court: District Court of Appeal of Florida | Date Filed: 2003-01-22

Citation: 834 So. 2d 955, 2003 WL 142308

Snippet: to three years' arrears, as directed by Section 193.092. Reversed and remanded for calculation of the back

Wal-Mart Stores, Inc. v. Mazourek

Court: District Court of Appeal of Florida | Date Filed: 2000-12-29

Citation: 778 So. 2d 346, 2000 Fla. App. LEXIS 16928, 2000 WL 1878952

Snippet: assessment roll then in preparation. See also § 193.092, Fla.Stat. (1997) [concerning the assessment of

Robbins v. FIRST NATIONAL BANK OF SOUTH MIAMI, TR

Court: District Court of Appeal of Florida | Date Filed: 1995-02-22

Citation: 651 So. 2d 184, 1995 WL 68812

Snippet: Board, we hold (1) that under Sections 197.122(1), 193.092(1), Florida Statutes (1989) and Rule 12D-12.042

Countryside Country Club, Inc. v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1990-11-09

Citation: 573 So. 2d 14, 1990 WL 172842

Snippet: 197.142, Florida Statutes (1987). [2] Section 193.092, Florida Statutes (1987). [3] "To `escape taxation'

Randall v. Wilkinson

Court: District Court of Appeal of Florida | Date Filed: 1990-06-15

Citation: 563 So. 2d 771, 1990 Fla. App. LEXIS 4331, 1990 WL 80812

Snippet: Code, rule 12D-12.042, which implements section 193.092, Florida Statutes (1987), no such approval is necessary

Redford v. Department of Revenue

Court: Supreme Court of Florida | Date Filed: 1985-08-30

Citation: 478 So. 2d 808, 10 Fla. L. Weekly 448, 1985 Fla. LEXIS 1455

Snippet: the three-year limitation contained in section 193.092. We decline to render an advisory opinion on this

State v. Jenkins

Court: District Court of Appeal of Florida | Date Filed: 1984-08-17

Citation: 454 So. 2d 79, 9 Fla. L. Weekly 1815, 1984 Fla. App. LEXIS 14737

Snippet: in contravention of the duty imposed by Section 193.092, Florida Statutes, and Rule 12D-8.06, Florida Administrative

Dade County School Employees Federal Credit Union, Inc. v. Bystrom

Court: District Court of Appeal of Florida | Date Filed: 1982-09-21

Citation: 419 So. 2d 421, 1982 Fla. App. LEXIS 28802

Snippet: Korash v. Mills, 263 So.2d 579 (Fla.1972); Sec. 193.092, Fla.Stat. (1977).

United Telephone Co. of Florida v. Colding

Court: District Court of Appeal of Florida | Date Filed: 1981-12-02

Citation: 408 So. 2d 594, 1981 Fla. App. LEXIS 21831

Snippet: to appellant pursuant to sections 193.072 and 193.092, Florida Statutes (1977). As a result of the increased

Underhill v. Edwards

Court: District Court of Appeal of Florida | Date Filed: 1981-06-17

Citation: 400 So. 2d 129

Snippet: taxes on the 1977 tax roll pursuant to section 193.092, Florida Statutes. The application for exemption

Ago

Court: Florida Attorney General Reports | Date Filed: 1980-04-11

Snippet: unauthorized. I note that the provisions of s. 193.092, F. S., may authorize the City of Port Orange to

Seipp Buick, Inc. v. Overstreet

Court: District Court of Appeal of Florida | Date Filed: 1975-05-13

Citation: 312 So. 2d 547, 1975 Fla. App. LEXIS 15008

Snippet: as directed in the applicable statute. Section 193.092, Fla.Stat., F.S.A. entitled “Assessment of property

Korash v. Mills

Court: Supreme Court of Florida | Date Filed: 1972-06-07

Citation: 263 So. 2d 579

Snippet: but it is a partial one under § 193.23 (now § 193.092), F.S.A., and is within that statute's purview

The Florida Bar v. Massfeller

Court: Supreme Court of Florida | Date Filed: 1964-07-15

Citation: 170 So. 2d 834, 1964 Fla. LEXIS 2301

Snippet: the costs of the proceedings in the amount of $193.92. Pursuant to Art. XI of the Integration Rule of