Florida Statute 197.333 - Full Text and Legal Analysis

The 2025 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.

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Amendments to 197.333

Annotations, Discussions, Cases:

Cases Citing Statute 197.333

Total Results: 14

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

944 So. 2d 306, 2006 WL 3313749

Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596

Cited 30 times | Published

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

Collier County v. State

733 So. 2d 1012, 1999 WL 278107

Supreme Court of Florida | Filed: May 6, 1999 | Docket: 360594

Cited 18 times | Published

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

In Re General Development Corp.

135 B.R. 1008, 1991 Bankr. LEXIS 1958

United States Bankruptcy Court, S.D. Florida. | Filed: Dec 20, 1991 | Docket: 1550143

Cited 9 times | Published

delinquent on April 1 of the following year. Id. § 197.333; Church of Scientology of California v. Schultz

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

616 So. 2d 1070, 1993 WL 100651

District Court of Appeal of Florida | Filed: Apr 6, 1993 | Docket: 1726846

Cited 5 times | Published

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

In re Bos

561 B.R. 868, 2016 Bankr. LEXIS 773

United States Bankruptcy Court, N.D. Florida | Filed: Mar 11, 2016 | Docket: 65789370

Cited 4 times | Published

042, 192.053, & 197.122 Fla. Stat. (2015). . § 197.333 Fla. Stat. (2015). . In re Anchor Glass Container

Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A.

294 F. Supp. 2d 1280, 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975

District Court, M.D. Florida | Filed: Nov 6, 2003 | Docket: 2435850

Cited 3 times | Published

payable on November 1 of each year, see Fla. Stat. § 197.333; (b) taxes become delinquent on April 1 of the

Higgs v. ARMADA KEY WEST LTD. PARTNERSHIP

903 So. 2d 303, 2005 WL 1345433

District Court of Appeal of Florida | Filed: Jun 8, 2005 | Docket: 1675331

Cited 1 times | Published

2001 assessment thereby mandating dismissal. Section 197.333 of the Florida Statutes, provides that ad valorem

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

249 So. 3d 1323

District Court of Appeal of Florida | Filed: Jul 25, 2018 | Docket: 7510529

Published

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

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

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

Supreme Court of Florida | Filed: Jun 2, 2016 | Docket: 3069353

Published

taxes 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.

160 So. 3d 160

District Court of Appeal of Florida | Filed: Apr 7, 2015 | Docket: 2647623

Published

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

Ago

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

Published

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

Siegel v. Siegel

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

District Court of Appeal of Florida | Filed: Jan 7, 2000 | Docket: 64794728

Published

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

Matter of Chief Charley's, Inc.

122 B.R. 785, 1990 Bankr. LEXIS 2709, 1990 WL 251951

United States Bankruptcy Court, M.D. Florida | Filed: Dec 27, 1990 | Docket: 1831333

Published

considered delinquent on April 1, 1990. Fla.Stat. § 197.333. *786 Subsequent to the filing of the bankruptcy

Ago

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

Published

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