Florida Statutes

Fla. Stat. § 194.192 (2025)

Costs; interest on unpaid taxes; penalty.

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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.

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1971–2023 · leading case: Muckenfuss v. Miller, 421 So. 2d 170 (Fla. 5th DCA 1982).

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Muckenfuss v. Miller, 421 So. 2d 170 (Fla. 5th DCA 1982). · cites it 6× “Because these calculations will change the amounts of the final judgments, we remand these proceedings for amendment of the judgments.”

North Port Bank v. State, Dep't of Revenue, 313 So. 2d 683 (Fla. 1975). · cites it 4× “171 (4) and Section 194.192(2), Florida Statutes, relating to real property, which read as follows: "Section 194.”

Malibu Partners, Ltd. v. Schooley, 372 So. 2d 179 (Fla. 2d DCA 1979). · cites it 2× “Section 194.192(2). Assuming, but not deciding, that appellees' interpretation of Section 194.”

Hotelerama Assocs., Ltd. v. Bystrom, 449 So. 2d 836 (Fla. 3d DCA 1984). · cites it 2× “…is actually owed does not preclude granting injunctive relief, but is the basis for stiff statutory penalties. See § 194.192, Fla. Stat. (1983).”

Bystrom v. Equitable Life Assurance Soc'y of United States, 416 So. 2d 1133 (Fla. 3d DCA 1982). · cites it 2× “Section 194.192(2), Florida Statutes (1977), expressly provides: (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…”

Champion Realty Corp. v. Burgess, 541 So. 2d 615 (Fla. 1st DCA 1989). · cites it 2× “The tax collector subsequently requested the court to enter a money judgment against Champion Realty pursuant to the provisions of section 194.192, Florida Statutes. The second judgment appealed was thereafter rendered granting the money judgment.”

Palm Beach Com. Ctr. Associated, Ltd. v. Walker, 598 So. 2d 165 (Fla. 4th DCA 1992). · cites it 7× “See § 194.192, Fla.Stat. (1983). Id. 449 So.2d at 838 n.”

Bystrom v. Equitable Life Assur. Soc., Etc., 416 So. 2d 1133 (Fla. 3d DCA 1982). · cites it 2× “Section 194.192(2), Florida Statutes (1977), expressly provides: (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…”

Ramle Int'l Corp. v. Miami-dade Cnty., Florida (Fla. 3d DCA 2023). · cites it 2× “2 In counts one and six, 2 On appeal, Ramle also asserts the trial court erred in awarding costs to the County and DOR under section 194.192, Florida Statutes. In their briefs, however, both the County and DOR waived entitlement to recover costs in this action.”

Adler v. Tax Assessor, 36 Fla. Supp. 141 (Fla. Cir. Ct., Broward Cty. 1971). · cites it 6× “1969 Fla. Stat. §194.192 (2). The difference in taxes so computed shall then be reduced to the amount plaintiffs would have paid by taking the November discount.”

Belden v. Twa Ltd. P'ship, 982 So. 2d 721 (Fla. 2d DCA 2008). “NOTES [1] TWA concedes that although taxpayers are required to pay interest on tax underpayments, see § 194.192(2), taxpayers who make overpayments are not entitled to recover interest.”

Hotelerama Assocs., Ltd. v. Bystrom, 24 Fla. Supp. 2d 76 (Fla. Cir. Ct. 1987). “See § 194.192(2), Florida Statutes (1983). Accordingly, it is ORDERED AND ADJUDGED that: 1.”

— 194.192(2) — 8 cases

Muckenfuss v. Miller, 421 So. 2d 170 (Fla. 5th DCA 1982). “Because these calculations will change the amounts of the final judgments, we remand these proceedings for amendment of the judgments.”

North Port Bank v. State, Dep't of Revenue, 313 So. 2d 683 (Fla. 1975). “171 (4) and Section 194.192(2), Florida Statutes, relating to real property, which read as follows: "Section 194.”

Malibu Partners, Ltd. v. Schooley, 372 So. 2d 179 (Fla. 2d DCA 1979). “Section 194.192(2). Assuming, but not deciding, that appellees' interpretation of Section 194.”

Bystrom v. Equitable Life Assurance Soc'y of United States, 416 So. 2d 1133 (Fla. 3d DCA 1982). “Section 194.192(2), Florida Statutes (1977), expressly provides: (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…”

Bystrom v. Equitable Life Assur. Soc., Etc., 416 So. 2d 1133 (Fla. 3d DCA 1982). “Section 194.192(2), Florida Statutes (1977), expressly provides: (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…”

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