Florida Statute 197.123 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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F.S. 197.123

197.123 Erroneous returns; notification of property appraiser.—If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement.

History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147; s. 4, ch. 2011-151.

Note.—Former ss. 193.37, 197.031, 197.026, 197.0128.

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Amendments to 197.123

Arrestable Offenses / Crimes under Fla. Stat. 197.123

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.123.

Annotations, Discussions, Cases:

Cases Citing Statute 197.123

Total Results: 4

Eristavitchitcherine v. Miami Beach Federal Savings & Loan Ass'n

Court: Supreme Court of Florida | Date Filed: 1944-02-18

Citation: 16 So. 2d 730, 154 Fla. 100, 1944 Fla. LEXIS 632

Snippet: 313; Ocean Frontage Company v. McFadden, 98 Fla. 197, 123 So. 666; Bartlett Sons Company v. Pan-American

Hollywood, Inc. v. Clark

Court: Supreme Court of Florida | Date Filed: 1943-09-24

Citation: 15 So. 2d 175, 153 Fla. 501, 1943 Fla. LEXIS 684

Snippet: taken. Ocean Frontage Co. v. McFadden, 98 Fla. 197,123 So. 666. To like effect, see Child v. Boots 112

Fullerton v. Clark

Court: Supreme Court of Florida | Date Filed: 1940-03-05

Citation: 194 So. 481, 142 Fla. 200, 1940 Fla. LEXIS 1347

Snippet: Ocean Frontage Co., et al., v. McFadden, 98 Fla. 197, 123 So. 666, and Thompkin Corporation v. City of Miami

McCaskill v. Graham

Court: Supreme Court of Florida | Date Filed: 1936-10-12

Citation: 170 So. 120, 125 Fla. 418, 1936 Fla. LEXIS 1301

Snippet: thereto. Ocean Frontage Co. v. McFadden,98 Fla. 197, 123 So. 666; Dees v. Cook, 58 Fla. 420, 51 So. 138;