Florida Statutes
Fla. Stat. § 197.333 (2025)
When taxes due; delinquent.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 16
cases (1 in the last 5 years), 1990–2022 · leading case: Cason v. Florida Dept. of Mgmt. Servs., 944 So. 2d 306 (Fla. 2006).
Cason v. Florida Dept. of Mgmt. Servs., 944 So. 2d 306 (Fla. 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, 561 B.R. 868 (Bankr. N.D. Fla. 2016). “§ 197.333 Fla. Stat. (2015). . In re Anchor Glass Container Corp.”
In re Colon, 474 B.R. 330 (Bankr. D.P.R. 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. P'ship, 903 So. 2d 303 (Fla. 3d DCA 2005). “§ 197.333, Fla. Stat. (2004). Although section 194.”
Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 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 Fed. S & L Ass'n v. Dkh Props., Ltd., 616 So. 2d 1070 (Fla. 3d DCA 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 Cnty. v. State, 733 So. 2d 1012 (Fla. 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 Props., LLC v. Akerman, Senterfitt & Eidson, P.A., 294 F. Supp. 2d 1280 (M.D. Fla. 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 Est. Holdings I LLC v. Adrian Holdings Co. I, LLC, 582 F. Supp. 2d 616 (S.D.N.Y. 2008). “Fla. Stat. Ann § 197.333 (West 2008); see also § 197.”
In Re Gen. Dev. Corp., 135 B.R. 1008 (Bankr. S.D. Florida 1991). “§ 197.333; Church of Scientology of California v.”
Marshall Stranburg, in his Off. etc. v. Panama Commons L.P., 160 So. 3d 160 (Fla. 1st DCA 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., 122 B.R. 785 (Bankr. M.D. Fla. 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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