Florida Statute 197.323 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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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.

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Amendments to 197.323

Annotations, Discussions, Cases:

Cases Citing Statute 197.323

Total Results: 5

Markham v. Moriarty

575 So. 2d 1307, 1991 WL 11664

District Court of Appeal of Florida | Filed: Feb 6, 1991 | Docket: 1443425

Cited 16 times | Published

completion of board hearings, as permitted by section 197.323(1). The property appraiser then recertified

Hall v. Leesburg Regional Medical Center

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

District Court of Appeal of Florida | Filed: Mar 3, 1995 | Docket: 476431

Cited 5 times | Published

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

Wal-Mart Stores, Inc. v. Day

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

District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1303150

Cited 1 times | Published

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

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

District Court of Appeal of Florida | Filed: Oct 9, 1996 | Docket: 64768431

Published

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

Ago

Florida Attorney General Reports | Filed: May 23, 1996 | Docket: 3258403

Published

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