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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: Fla. Dist. Ct. App. | Date Filed: 2018-07-25T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2017-03-22T00:00:00-07:00

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: Fla. | Date Filed: 2016-06-02T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2015-12-09T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 2015-04-07T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2011-03-16T00:00:00-07:00

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: Fla. | Date Filed: 2006-11-16T00:00:00-08:00

Citation: 944 So. 2d 306

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: Fla. Dist. Ct. App. | Date Filed: 2005-06-08T00:53:00-07:00

Citation: 903 So. 2d 303

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

Ward v. Brown

Court: Fla. | Date Filed: 2004-10-21T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2003-02-21T00:00:00-08:00

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…2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 2001-03-29T23:53:00-08:00

Citation: 784 So. 2d 494

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: Fla. Dist. Ct. App. | Date Filed: 2000-07-28T00:53:00-07:00

Citation: 762 So. 2d 1044

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: Fla. Dist. Ct. App. | Date Filed: 1999-11-03T00:00:00-08:00

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.“). No. 98-3992 District Court of Appeal

Wal-Mart Stores, Inc. v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 1999-09-03T00:53:00-07:00

Citation: 742 So. 2d 408

Snippet: under s. 197.323. The language of section 194.171(2) must be read in conjunction with section 197.323, Florida…adjustment board prior to extension of the roll under § 197.323. (3) Before an action to contest a tax assessment….171(2) in light of the provisions of sections 197.323 and 193.122. When these statutes are read and construed…proceedings had been finalized as authorized by section 197.323. Because there was only one certification of the…at the conclusion of the VAB hearings. Section 197.323(1) provides that: Notwithstanding the provisions

Palmer Trinity Private School, Inc. v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 1996-10-09T00:00:00-07:00

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: Fla. Att'y Gen. | Date Filed: 1996-05-23T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1995-03-02T23:53:00-08:00

Citation: 651 So. 2d 231

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1995-02-22T23:53:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1994-12-06T23:53:00-08:00

Citation: 646 So. 2d 803

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: Fla. Dist. Ct. App. | Date Filed: 1994-09-22T00:53:00-07:00

Citation: 642 So. 2d 826

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