Florida Statute 197.332 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.332

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.

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Amendments to 197.332

Arrestable Offenses / Crimes under Fla. Stat. 197.332

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.332.

Annotations, Discussions, Cases:

Cases Citing Statute 197.332

Total Results: 12

Dawson v. Saada

608 So. 2d 806, 1992 WL 342013

Supreme Court of Florida | Filed: Nov 25, 1992 | Docket: 1449493

Cited 30 times | Published

state due process requirements are *810 met by section 197.332, Florida Statutes (1987),[4] which imposes

Vosilla v. Rosado

944 So. 2d 289, 2006 WL 3229420

Supreme Court of Florida | Filed: Nov 9, 2006 | Docket: 245977

Cited 8 times | Published

titleholders have a legal obligation under section 197.332, Florida Statutes (1987), to pay ad valorem

Delta Property Management v. Profile Investment, Inc.

87 So. 3d 765, 37 Fla. L. Weekly Supp. 157, 2012 Fla. LEXIS 487, 2012 WL 739193

Supreme Court of Florida | Filed: Mar 8, 2012 | Docket: 60308041

Cited 6 times | Published

At the time of the tax sale in this case, section 197.332(1), Florida Statutes (1999), authorized county

Alwani v. Slocum

540 So. 2d 908, 1989 WL 29032

District Court of Appeal of Florida | Filed: Mar 29, 1989 | Docket: 1294243

Cited 6 times | Published

prevail on that issue. Murphy. Furthermore, section 197.332 clearly sets forth the duty of landowners in

Day v. High Point Condo Resorts, Ltd.

521 So. 2d 1064, 1988 WL 6021

Supreme Court of Florida | Filed: Jan 28, 1988 | Docket: 1348005

Cited 6 times | Published

197.0151(1), Florida Statutes (1985), and section 197.332, Florida Statutes (1987). We note that time-share

Rosado v. Vosilla

909 So. 2d 505, 2005 WL 2043046

District Court of Appeal of Florida | Filed: Aug 26, 2005 | Docket: 1199333

Cited 3 times | Published

Alwani. First, the Alwani opinion relies on section 197.332, Florida Statutes (1987), which stated that

In Re Cone Constructors, Inc.

304 B.R. 513, 17 Fla. L. Weekly Fed. B 44, 2003 Bankr. LEXIS 1906, 2003 WL 23214212

District Court, M.D. Florida | Filed: Sep 22, 2003 | Docket: 1788532

Cited 2 times | Published

attorney's fees and court costs in accordance with Section 197.332 of the Florida Statutes. In response, the Trustee

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645, 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292

United States Bankruptcy Court, M.D. Florida | Filed: Apr 28, 1997 | Docket: 1499055

Cited 1 times | Published

Collector contended that, pursuant to Florida Statute § 197.332, the Tax Collector is mandated to bill and collect

Island Resorts Investments, Inc. v. Chris Jones, Property Appraiser etc.

189 So. 3d 917, 2016 WL 1085225

District Court of Appeal of Florida | Filed: Mar 20, 2016 | Docket: 3046122

Published

raise the constitutionality of this statute. See § 197.332(1), Fla. Stat. (2011) (providing that the -tax

Ago

Florida Attorney General Reports | Filed: May 18, 2004 | Docket: 3258703

Published

should such a date fall after April 1. 3 Section 197.332, Fla. Stat. 4 Section 197.402(3), Fla. Stat

Saada v. Dawson

573 So. 2d 1008, 1991 Fla. App. LEXIS 583, 1991 WL 7686

District Court of Appeal of Florida | Filed: Jan 30, 1991 | Docket: 64656054

Published

to know that their taxes are delinquent.1 See § 197.332, Florida Statutes (1989). The appellees argue

Ago

Florida Attorney General Reports | Filed: Nov 1, 1990 | Docket: 3258381

Published

paid to the owner of the tax certificate. Section 197.332, F.S., prescribes the duties of tax collectors