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Florida Statute 197.323 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
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F.S. 197.323 Case Law from Google Scholar Google Search for Amendments to 197.323

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.323
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.
(2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board.
History.s. 156, ch. 85-342; s. 163, ch. 91-112.

F.S. 197.323 on Google Scholar

F.S. 197.323 on Casetext

Amendments to 197.323


Arrestable Offenses / Crimes under Fla. Stat. 197.323
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.323.



Annotations, Discussions, Cases:

Cases Citing Statute 197.323

Total Results: 20

Dan Sowell, as Property Appraiser etc. v. Faith Christian Family Church Of Panama etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-07-25

Citation: 249 So. 3d 1323

Snippet: board prior to extension of the roll under s. 197.323.” Faith Christian did not file a petition for the

City of Miami v. 346 Nw 29th Street, LLC

Court: District Court of Appeal of Florida | Date Filed: 2017-03-22

Citation: 217 So. 3d 143, 2017 WL 1076899, 2017 Fla. App. LEXIS 3788

Snippet: board prior to extension of the roll under s. 197.323. Section 194.171(6) provides that the “requirements

Dan Sowell, etc. v. Panama Commons L.P.

Court: Supreme Court of Florida | Date Filed: 2016-06-02

Citation: 192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Snippet: See §§ 193.122(1)-(3); 197.322(1)-(2); 197.323(1), Fla. Stat. (2013). This usually occurs sometime

Gary R. Nikolits, as Property Appraiser for Palm Beach County, Florida v. Sarah B. Neff a/k/a Susan B. Neff a/k/a Sally B. Neff

Court: District Court of Appeal of Florida | Date Filed: 2015-12-09

Citation: 184 So. 3d 538, 2015 Fla. App. LEXIS 18399

Snippet: board prior to extension of the roll under s. 197.323. § 194.171(2), Fla. Stat. (2012). Neff did

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: District Court of Appeal of Florida | Date Filed: 2015-04-07

Citation: 160 So. 3d 160

Snippet: collector. See §§ 193.122(l)-(3); 197.322(l)-(2); 197.323(1), Fla. Stat. (2013). This usually occurs sometime

South Pointe Family & Children Center, Inc. v. Miami-Dade County

Court: District Court of Appeal of Florida | Date Filed: 2011-03-16

Citation: 57 So. 3d 256, 2011 Fla. App. LEXIS 3498, 2011 WL 904277

Snippet: board prior to extension of the roll under s. 197.323. § 194.171(2), Fla. Stat. (2007). It is well established

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

Court: Supreme Court of Florida | Date Filed: 2006-11-16

Citation: 944 So. 2d 306, 2006 WL 3313749

Snippet: board prior to extension of the roll under s. 197.323. (3) Before an action to contest a tax assessment

Higgs v. ARMADA KEY WEST LTD. PARTNERSHIP

Court: District Court of Appeal of Florida | Date Filed: 2005-06-08

Citation: 903 So. 2d 303, 2005 WL 1345433

Snippet: board prior to extension of the roll under s. 197.323. § 194.171(1), (2) Fla. Stat. (2004). Section 194

Ward v. Brown

Court: Supreme Court of Florida | Date Filed: 2004-10-21

Citation: 894 So. 2d 811, 2004 WL 2360129

Snippet: board prior to extension of the roll under s. 197.323. § 194.171(2), Fla. Stat. (2001). As noted above

Primeco Personal Communications, L.P. v. Mastroianni

Court: District Court of Appeal of Florida | Date Filed: 2003-02-21

Citation: 837 So. 2d 1157, 2003 Fla. App. LEXIS 2006, 2003 WL 367068

Snippet: board prior to extension of the roll under s. 197.323. The circuit court, however, accepted Mastroianni’s

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: District Court of Appeal of Florida | Date Filed: 2001-03-30

Citation: 784 So. 2d 494, 2001 WL 303239

Snippet: board prior to extension of the roll under s. 197.323. (emphasis supplied) Subsection (2) is jurisdictional

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: board prior to extension of the roll under s. 197.323. (3) Before an action to contest a tax assessment

Palm Beach Gardens Community Hospital, Inc. v. Nikolits

Court: District Court of Appeal of Florida | Date Filed: 1999-11-03

Citation: 754 So. 2d 729, 1999 Fla. App. LEXIS 14587, 1999 WL 993145

Snippet: board prior to extension of the roll under s. 197.323 ... (6) The requirements of subsections (2), (3)

Wal-Mart Stores, Inc. v. Day

Court: District Court of Appeal of Florida | Date Filed: 1999-09-03

Citation: 742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609

Snippet: adjustment board prior to extension of the roll under § 197.323. (3) Before an action to contest a tax assessment

Palmer Trinity Private School, Inc. v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 1996-10-09

Citation: 681 So. 2d 809, 1996 Fla. App. LEXIS 10409, 1996 WL 577151

Snippet: board prior to extension of the roll under section 197.323. [[Image here]] (6) The requirements of subsections

Ago

Court: Florida Attorney General Reports | Date Filed: 1996-05-23

Snippet: board prior to extension of the roll under section 197.323.10 Section 163.387(1), Florida Statutes, provides

Hall v. Leesburg Regional Medical Center

Court: District Court of Appeal of Florida | Date Filed: 1995-03-03

Citation: 651 So. 2d 231, 1995 Fla. App. LEXIS 2068, 1995 WL 84471

Snippet: board prior to extension of the roll under section 197.323. * * * * * * (6) The requirements of subsections

Ago

Court: Florida Attorney General Reports | Date Filed: 1995-02-23

Snippet: board prior to extension of the roll under s. 197.323. (e.s.) As provided in subsection (6) of section

State, Dept. of Revenue v. Stafford

Court: District Court of Appeal of Florida | Date Filed: 1994-12-07

Citation: 646 So. 2d 803, 1994 WL 685951

Snippet: board prior to extension of the roll under s. 197.323. (3) Before an action to contest a tax assessment

Joyner v. Roberts

Court: District Court of Appeal of Florida | Date Filed: 1994-09-22

Citation: 642 So. 2d 826, 1994 WL 513536

Snippet: board prior to extension of the roll under s. 197.323. Section 194.171(6), Florida Statutes (1991) specifies