Florida Statute 194.192 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 194.192

Total Results: 10

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

416 So. 2d 1133

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 1224667

Cited 20 times | Published

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

North Port Bank v. State, Department of Revenue

313 So. 2d 683, 1975 Fla. LEXIS 3316

Supreme Court of Florida | Filed: Apr 16, 1975 | Docket: 1509585

Cited 9 times | Published

procedure established by Section 194.171 (4) and Section 194.192(2), Florida Statutes, relating to real property

Muckenfuss v. Miller

421 So. 2d 170

District Court of Appeal of Florida | Filed: Sep 29, 1982 | Docket: 1719238

Cited 5 times | Published

deficiencies at 10% per annum, pursuant to section 194.192(2), Florida Statutes (1981); they question

Hotelerama Associates, Ltd. v. Bystrom

449 So. 2d 836

District Court of Appeal of Florida | Filed: Feb 28, 1984 | Docket: 1325695

Cited 3 times | Published

the basis for stiff statutory penalties. See § 194.192, Fla. Stat. (1983).

Malibu Partners, Ltd. v. Schooley

372 So. 2d 179, 1979 Fla. App. LEXIS 14852

District Court of Appeal of Florida | Filed: Jun 15, 1979 | Docket: 1695536

Cited 3 times | Published

the property subject to the contested tax. Section 194.192(2). Assuming, but not deciding, that appellees'

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

District Court of Appeal of Florida | Filed: Oct 18, 2023 | Docket: 67891578

Published

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

Belden v. TWA LTD. PARTNERSHIP

982 So. 2d 721

District Court of Appeal of Florida | Filed: Apr 18, 2008 | Docket: 1664313

Published

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

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

District Court of Appeal of Florida | Filed: Apr 29, 1992 | Docket: 64667106

Published

the basis for stiff statutory penalties. See § 194.192, Fla.Stat. (1983). Id. 449 So.2d at 838 n. 1.

Champion Realty Corp. v. Burgess

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

District Court of Appeal of Florida | Filed: Mar 31, 1989 | Docket: 64641567

Published

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

Bystrom v. Equitable Life Assurance Society of United States

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

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 64591251

Published

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