197.333
When taxes due; delinquent.
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197.333 When taxes due; delinquent.—All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days.
History.—s. 158, ch. 85-342.
Notes of Decisions
Cited in 16
cases (1 in the last 5 years), 1990–2022 · leading case: Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.
Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS. (2006)
“[7] See § 197.333, Fla. Stat. (2006) ("Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later.”
In re Bos (2016)
“§ 197.333 Fla. Stat. (2015). . In re Anchor Glass Container Corp.”
In re Colon (2012)
“Fla. Stat. § 197.333 provides that; “[a]ll taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector.”
Higgs v. ARMADA KEY WEST LTD. PARTNERSHIP (2005)
“§ 197.333, Fla. Stat. (2004). Although section 194.”
Dan Sowell, etc. v. Panama Commons L.P. (2016)
“Within 20 working days of receiving the certified assessment roll, the tax collector sends each taxpayer a notice stating the amount of current taxes due.”
PENINSULA FEDERAL S & L ASS'N v. DKH Properties, Ltd. (1993)
“[9] See § 197.333, Fla. Stat. (1985) ("Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later.”
Collier County v. State (1999)
“Further, section 197.333 provides that all taxes are due and payable on November 1, but those taxes do not become delinquent until April 1 following the year in which they are assessed.”
Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A. (2003)
“Moreover, Florida Statutes specifically provide that (a) taxes are due and payable on November 1 of each year, see Fla. Stat. § 197.333 ; (b) taxes become delinquent on April 1 of the following year, see id.”
Oracle Real Estate Holdings I LLC v. Adrian Holdings Co. I, LLC (2008)
“Fla. Stat. Ann § 197.333 (West 2008); see also § 197.”
In Re General Development Corp. (1991)
“§ 197.333; Church of Scientology of California v.”
Marshall Stranburg, in his official etc. v. Panama Commons L.P. (2015)
“Section 197.333, Florida Statutes (2013), provides that “[a]ll taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector.”
Matter of Chief Charley's, Inc. (1990)
“Fla.Stat. § 197.333. *786 Subsequent to the filing of the bankruptcy and with knowledge of the bankruptcy, the Tax Collector obtained a state court order confirming tax warrants for the delinquent taxes.”
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