Florida Statute 197.332 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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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.

F.S. 197.332 on Google Scholar

F.S. 197.332 on Casetext

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: 13

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

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-20T00:00:00-07:00

Citation: 189 So. 3d 917, 2016 WL 1085225

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

Delta Property Management v. Profile Investment, Inc.

Court: Fla. | Date Filed: 2012-03-08T00:00:00-08:00

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

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

Vosilla v. Rosado

Court: Fla. | Date Filed: 2006-11-08T23:53:00-08:00

Citation: 944 So. 2d 289

Snippet: titleholders have a legal obligation under section 197.332, Florida Statutes (1987), to pay ad valorem taxes…the assertion that the duty imposed by section 197.332 upon owners of real property in Florida relieves

Rosado v. Vosilla

Court: Fla. Dist. Ct. App. | Date Filed: 2005-08-26T00:53:00-07:00

Citation: 909 So. 2d 505

Snippet: Alwani. First, the Alwani opinion relies on section 197.332, Florida Statutes (1987), which stated that "…imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional… 809-10. The above quoted provision in section 197.332, Florida Statutes (1987) was deleted by Chapter

Ago

Court: Fla. Att'y Gen. | Date Filed: 2004-05-18T00:53:00-07:00

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

CNA INTERN. REINSURANCE CO. v. Phoenix

Court: Fla. Dist. Ct. App. | Date Filed: 1996-07-02T00:53:00-07:00

Citation: 678 So. 2d 378

Snippet: #39;s Education Board v. Lukaszewski, 112 Wis.2d 197, 332 N.W.2d 774 (Wis.1983), and that the same reasoning

Dawson v. Saada

Court: Fla. | Date Filed: 1992-11-24T23:53:00-08:00

Citation: 608 So. 2d 806

Snippet: due process requirements are *810 met by section 197.332, Florida Statutes (1987),[4] which imposes an affirmative…imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional…certificate issued for nonpayment of taxes. [4] Section 197.332, Florida Statutes (1987), provides: The tax collector

State, Dept. of Educ. v. Glasser

Court: Fla. Dist. Ct. App. | Date Filed: 1992-07-31T00:53:00-07:00

Citation: 622 So. 2d 1003

Snippet: taxes levied by the school board. §§ 192.001(4), 197.332, 237.091, Fla. Stat. (1989). If the school board

Saada v. Dawson

Court: Fla. Dist. Ct. App. | Date Filed: 1991-01-30T00:00:00-08:00

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

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

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Court: Fla. Att'y Gen. | Date Filed: 1990-10-31T23:53:00-08:00

Snippet: paid to the owner of the tax certificate. Section 197.332, F.S., prescribes the duties of tax collectors …should such a date fall after April 1. 3 Section 197.332, F.S. 4 Section 197.402(3), F.S. This subsection

Ago

Court: Fla. Att'y Gen. | Date Filed: 1990-08-24T00:53:00-07:00

Snippet: that: 1. The tax collector, being charged by s. 197.332, F.S., to collect all taxes, may not accept a payment…unless otherwise provided by law.1 Pursuant to s. 197.332, F.S., the tax collector has the authority and

Alwani v. Slocum

Court: Fla. Dist. Ct. App. | Date Filed: 1989-03-28T23:53:00-08:00

Citation: 540 So. 2d 908

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

Day v. High Point Condo Resorts, Ltd.

Court: Fla. | Date Filed: 1988-01-27T23:53:00-08:00

Citation: 521 So. 2d 1064

Snippet: .0151(1), Florida Statutes (1985), and section 197.332, Florida Statutes (1987). We note that time-share