197.332
Duties of tax collectors; branch offices.
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197.332 Duties of tax collectors; branch offices.—
(1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. In exercising their powers to contract, the tax collector may perform such duties by use of contracted services or products or by electronic means. The use of contracted services, products, or vendors does not diminish the responsibility or liability of the tax collector to perform such duties pursuant to law. The tax collector may collect the cost of contracted services and reasonable attorney’s fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs.
(2) A county tax collector may establish one or more branch offices by acquiring title to real property or by lease agreement. The tax collector may hire staff and equip such branch offices to conduct state business, or, if authorized to do so by resolution of the county governing body, conduct county business pursuant to s. 1(k), Art. VIII of the State Constitution. The department shall rely on the tax collector’s determination that a branch office is necessary and shall base its approval of the tax collector’s budget in accordance with the procedures of s. 195.087(2).
History.—s. 157, ch. 85-342; s. 10, ch. 91-295; s. 54, ch. 94-353; s. 7, ch. 98-139; s. 27, ch. 2011-151.
Notes of Decisions
Cited in 12
cases, 1988–2018 · leading case: Dawson v. Saada
Dawson v. Saada (1992)
“Dawson next argues that federal and state due process requirements are *810 met by section 197.332, Florida Statutes (1987), [4] which imposes an affirmative duty on all property owners to know of and to pay their current and delinquent taxes.”
Vosilla v. Rosado (2006)
“In addition to distinguishing Mullane and its progeny, the Second District based its decision in Alwani on three grounds: (1) titleholders have a legal obligation under section 197.332, Florida Statutes (1987), to pay ad valorem taxes before they become delinquent and are aware…”
Rosado v. Vosilla (2005)
“332, Florida Statutes (1987), which stated that "[a]ll owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current or delinquent taxes and paying taxes before the date of delinquency.”
Delta Property Management v. Profile Investment, Inc. (2012)
“At the time of the tax sale in this case, section 197.332(1), Florida Statutes (1999), authorized county tax collectors to sell tax certificates on real property to collect delinquent taxes.”
In Re Cone Constructors, Inc. (2003)
“Fla. Stat. § 197.332 (Emphasis supplied).”
Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc. (2016)
“199(2)(b) — that is, rental payments are due in consideration for the leasehold interest; the property was not originally leased for 100 years or more, exclusive of renewal options; and the property was not financed, acquired, or maintained through the issuance of bonds — ,…”
Day v. High Point Condo Resorts, Ltd. (1988)
“037(4) expressly provides that each time-share owner, as the owner of an undivided interest in a parcel of real property, enjoys all the rights and privileges afforded other types of property owners to contest or appeal assessments.”
In re Colon (2012)
“Fla. Stat. § 197.332 . The amount of taxes owed by a property owner becomes due on November 1st of the year the taxes are assessed.”
Alwani v. Slocum (1989)
“Furthermore, section 197.332 clearly sets forth the duty of landowners in this regard in its provision that "All owners of property shall be held to know that taxes are due and payable annually and are charged with the duty of ascertaining the amount of current or delinquent…”
In Re Psychiatric Hospitals of Florida Inc. (1997)
“In his Motion, the Tax Collector contended that, pursuant to Florida Statute § 197.332, the Tax Collector is mandated to bill and collect the amount of taxes levied by the county based on the certified tax roll.”
Saada v. Dawson (1991)
“1 See § 197.332, Florida Statutes (1989). The appellees argue that once a tax deed is issued, the appellants are *1010 barred from raising a lack of compliance with statutory notice requirements even where there was no actual or constructive notice of the sale.”
In re Admin. Order Regarding Sale of Tax Certificates by Fla. Tax Collectors (2018)
“WILLIAMSON Chief United States Bankruptcy Judge Fla. Stat. §§ 197.332 , 197.432 (2017). Fla.”
— 197.332(1) — 2 cases
Delta Property Management v. Profile Investment, Inc. (2012)
“At the time of the tax sale in this case, section 197.332(1), Florida Statutes (1999), authorized county tax collectors to sell tax certificates on real property to collect delinquent taxes.”
Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc. (2016)
“199(2)(b) — that is, rental payments are due in consideration for the leasehold interest; the property was not originally leased for 100 years or more, exclusive of renewal options; and the property was not financed, acquired, or maintained through the issuance of bonds — ,…”
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