Florida Statute 197.333 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.333

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.

F.S. 197.333 on Google Scholar

F.S. 197.333 on Casetext

Amendments to 197.333

Arrestable Offenses / Crimes under Fla. Stat. 197.333

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.333.

Annotations, Discussions, Cases:

Cases Citing Statute 197.333

Total Results: 11

Dan Sowell, as Property Appraiser etc. v. Faith Christian Family Church Of Panama etc.

Court: District Court of Appeal of Florida | Date Filed: 2018-07-25

Citation: 249 So. 3d 1323

Snippet: operation of law on April 1, 2017, pursuant to section 197.333, Florida Statutes (2016). Taxes become “delinquent

Williams Island Ventures v. Saiz De La Mora

Court: District Court of Appeal of Florida | Date Filed: 2018-04-25

Citation: 246 So. 3d 471

Snippet: date the taxes became delinquent pursuant to s. 197.333 until the unpaid amount is paid. If the value adjustment

Dan Sowell, etc. v. Panama Commons L.P.

Court: Supreme Court of Florida | Date Filed: 2016-06-02

Citation: 192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Snippet: due. § 197.322(3), Fla. Stat. (2013). Section 197.333, Florida Statutes (2013), provides that “[a]ll

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: District Court of Appeal of Florida | Date Filed: 2015-04-07

Citation: 160 So. 3d 160

Snippet: due. § 197.322(3), Fla. Stat. (2013). Section 197.333, Florida Statutes (2013), provides that “[a]ll

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

Court: Supreme Court of Florida | Date Filed: 2006-11-16

Citation: 944 So. 2d 306, 2006 WL 3313749

Snippet: irregular or unfair." Id. at 815 n. 4. [7] See § 197.333, Fla. Stat. (2006) ("Taxes shall become delinquent

Higgs v. ARMADA KEY WEST LTD. PARTNERSHIP

Court: District Court of Appeal of Florida | Date Filed: 2005-06-08

Citation: 903 So. 2d 303, 2005 WL 1345433

Snippet: assessment thereby mandating dismissal. Section 197.333 of the Florida Statutes, provides that ad valorem

Ago

Court: Florida Attorney General Reports | Date Filed: 2004-05-18

Snippet: Charlie Crist Attorney General CC/tjw 1 Section 197.333, Fla. Stat. 2 Id. The statute further provides

Siegel v. Siegel

Court: District Court of Appeal of Florida | Date Filed: 2000-01-07

Citation: 750 So. 2d 699, 2000 Fla. App. LEXIS 102, 2000 WL 6099

Snippet: November 1st of the year of the assessment. § 197.333, Fla. Stat. (1997). We vacate the portion of the

Collier County v. State

Court: Supreme Court of Florida | Date Filed: 1999-05-06

Citation: 733 So. 2d 1012, 1999 WL 278107

Snippet: until the following fiscal year. Further, section 197.333 provides that all taxes are due and payable on

PENINSULA FEDERAL S & L ASS'N v. DKH Properties, Ltd.

Court: District Court of Appeal of Florida | Date Filed: 1993-04-06

Citation: 616 So. 2d 1070, 1993 WL 100651

Snippet: of the Construction Loan Agreement. [9] See § 197.333, Fla. Stat. (1985) ("Taxes shall become delinquent

Ago

Court: Florida Attorney General Reports | Date Filed: 1990-11-01

Snippet: Butterworth Attorney General RAB/tls 1 Section 197.333, F.S. 2 Id., also providing that taxes may be delinquent