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Florida Statute 197.162 - Full Text and Legal Analysis
Florida Statute 197.162 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 197.162 Case Law from Google Scholar Google Search for Amendments to 197.162

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.162
197.162 Tax discount payment periods.
(1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 percent in the following month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days before the date of delinquency if the date of delinquency is after April 1.
(2) If a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time of the request applies for 30 days after the sending of the corrected tax notice.
(3) A discount rate of 4 percent applies for 30 days after the sending of a tax notice resulting from the action of a value adjustment board when a corrected tax notice is issued before the taxes become delinquent pursuant to s. 197.333. Thereafter, the regular discount periods apply.
(4) If the discount period ends on a Saturday, Sunday, or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector.
History.s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch. 98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.

F.S. 197.162 on Google Scholar

F.S. 197.162 on CourtListener

Amendments to 197.162


Annotations, Discussions, Cases:

Cases Citing Statute 197.162

Total Results: 1

Belden v. TWA LTD. PARTNERSHIP

982 So. 2d 721

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

Published

for early payment at the rate of 4 percent. See § 197.162, Fla. Stat. (2002-2005). Ultimately, TWA and the