Florida Statute 197.172 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.172

197.172 Interest rate; calculation and minimum.—

(1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.

(2) The maximum rate of interest on a tax certificate is 18 percent per year. However, a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1).

(3) Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95.

(4) Interest shall be calculated from the first day of each month.

History.—s. 135, ch. 85-342; s. 7, ch. 92-32; s. 7, ch. 2011-151.

F.S. 197.172 on Google Scholar

F.S. 197.172 on Casetext

Amendments to 197.172

Arrestable Offenses / Crimes under Fla. Stat. 197.172

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.172.

Annotations, Discussions, Cases:

Cases Citing Statute 197.172

Total Results: 3

Browning v. Angelfish Swim School, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2009-01-28

Citation: 1 So. 3d 355, 2009 Fla. App. LEXIS 553, 2009 WL 187694

Snippet: administrative costs or then-prevailing market rates. See § 197.172, Fla. Stat. (2008). . Amend. VIII, U.S. Const

Department of Rev. v. Eastern American Technologies Corp.

Court: District Court of Appeal of Florida | Date Filed: 2000-07-28

Citation: 762 So. 2d 1044, 2000 Fla. App. LEXIS 9476, 2000 WL 1033038

Snippet: interest for delinquent real property taxes, section 197.172(1), Florida Statutes (1999), mandates an interest

Walker v. Palm Beach Commerce Center Associated, Ltd.

Court: Supreme Court of Florida | Date Filed: 1993-03-11

Citation: 614 So. 2d 1097, 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632

Snippet: rate not in excess of eighteen percent a year. §§ 197.172, .432(5). If there is no buyer, the certificate