Florida Statutes
Fla. Stat. § 197.323 (2025)
Extension of roll during adjustment board hearings.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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197.323 Extension of roll during adjustment board hearings.—
(1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section.
Notes of Decisions
Cited in 5
cases, 1989–1999 · leading case: Wal-Mart Stores, Inc. v. Day, 742 So. 2d 408 (Fla. 5th DCA 1999).
Wal-Mart Stores, Inc. v. Day, 742 So. 2d 408 (Fla. 5th DCA 1999). “Subsection (2) provides that: (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment…”
Markham v. Moriarty, 575 So. 2d 1307 (Fla. 4th DCA 1991). “[1] In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section 197.323(1). The property appraiser then recertified the entire tax rolls as set forth in section 193.”
Hall v. Leesburg Reg'l Med. Ctr., 651 So. 2d 231 (Fla. 5th DCA 1995). “122(2), or after 60 days from the date a decision is rendered concerning such assessment by the property appraisal adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll…”
Palmer Trinity Private Sch., Inc. v. Robbins, 681 So. 2d 809 (Fla. 3d DCA 1996). “122(2), or after 60 days from the date a decision is rendered concerning such assessment by the property adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll under section…”
Tower Med. Grp., Inc. v. Robbins, 37 Fla. Supp. 2d 135 (Fla. Cir. Ct. 1989). “122(2), or after 60 days from the date a decision is rendered concerning such assessment by the property appraisal adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll…”
— 197.323(1) — 2 cases
Wal-Mart Stores, Inc. v. Day, 742 So. 2d 408 (Fla. 5th DCA 1999). “Subsection (2) provides that: (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment…”
Markham v. Moriarty, 575 So. 2d 1307 (Fla. 4th DCA 1991). “[1] In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section 197.323(1). The property appraiser then recertified the entire tax rolls as set forth in section 193.”
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