Florida Statute 194.192 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.192

194.192 Costs; interest on unpaid taxes; penalty.—

(1) In any suit involving the assessment or collection of any tax, the court shall assess all costs.

(2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer’s admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent.

History.—s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397.

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Amendments to 194.192

Arrestable Offenses / Crimes under Fla. Stat. 194.192

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.192.

Annotations, Discussions, Cases:

Cases Citing Statute 194.192

Total Results: 10

RAMLE INTERNATIONAL CORP. v. MIAMI-DADE COUNTY, FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2023-10-18T00:00:00-07:00

Snippet: awarding costs to the County and DOR under section 194.192, Florida Statutes. In their briefs, however, both

Belden v. TWA LTD. PARTNERSHIP

Court: Fla. Dist. Ct. App. | Date Filed: 2008-04-18T00:53:00-07:00

Citation: 982 So. 2d 721

Snippet: required to pay interest on tax underpayments, see § 194.192(2), taxpayers who make overpayments are not entitled

Palm Beach Commerce Center Associated, Ltd. v. Walker

Court: Fla. Dist. Ct. App. | Date Filed: 1992-04-29T00:00:00-07:00

Citation: 598 So. 2d 165, 1992 Fla. App. LEXIS 4730, 1992 WL 83903

Snippet: the basis for stiff statutory penalties. See § 194.192, Fla.Stat. (1983). Id. 449 So.2d at 838 n. 1. Appellant…legislature would not have made provision in section 194.192(2) for interest and penalties to be collected after… after an unsuccessful challenge. Section 194.192(2) provides: If the court finds that the amount of tax…supreme court treated the provisions of section 194.192(2) as if they were, indeed, the sole protections…not directly involve the application of section 194.192(2), the court’s comment suggests this section was

Champion Realty Corp. v. Burgess

Court: Fla. Dist. Ct. App. | Date Filed: 1989-03-31T00:00:00-08:00

Citation: 541 So. 2d 615, 14 Fla. L. Weekly 801, 1989 Fla. App. LEXIS 2107

Snippet: Champion Realty pursuant to the provisions of section 194.192, Florida Statutes. The second judgment appealed

Hotelerama Associates, Ltd. v. Bystrom

Court: Fla. Dist. Ct. App. | Date Filed: 1984-02-27T23:53:00-08:00

Citation: 449 So. 2d 836

Snippet: the basis for stiff statutory penalties. See § 194.192, Fla. Stat. (1983). 83-2102 District

Muckenfuss v. Miller

Court: Fla. Dist. Ct. App. | Date Filed: 1982-09-29T00:53:00-07:00

Citation: 421 So. 2d 170

Snippet: deficiencies at 10% per annum, pursuant to section 194.192(2), Florida Statutes (1981); they question the …the 10% interest penalty provided under section 194.192(2), Florida Statutes (1981).[9] Further, we think… of costs to the taxpayers pursuant to section 194.192, Florida Statutes (1981).[12] Appellants argue

Bystrom v. Equitable Life Assurance Society of United States

Court: Fla. Dist. Ct. App. | Date Filed: 1982-03-31T00:00:00-08:00

Citation: 416 So. 2d 1133, 1982 Fla. App. LEXIS 20620

Snippet: date of judgment. This was plain error. Section 194.192(2), Florida Statutes (1977), expressly provides

Bystrom v. EQUITABLE LIFE ASSUR. SOC., ETC.

Court: Fla. Dist. Ct. App. | Date Filed: 1982-03-30T23:53:00-08:00

Citation: 416 So. 2d 1133

Snippet: date of judgment. This was plain error. Section 194.192(2), Florida Statutes (1977), expressly provides

Malibu Partners, Ltd. v. Schooley

Court: Fla. Dist. Ct. App. | Date Filed: 1979-06-15T00:53:00-07:00

Citation: 372 So. 2d 179

Snippet: Section 194.192(2). Assuming, but not deciding, that appellees' interpretation of Section 194.192(2) is

North Port Bank v. State, Department of Revenue

Court: Fla. | Date Filed: 1975-04-16T00:53:00-07:00

Citation: 313 So. 2d 683

Snippet: established by Section 194.171 (4) and Section 194.192(2), Florida Statutes, relating to real property…before they become delinquent." "Section 194.192(2) Florida Statutes: "If the court finds that