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Florida Statute 197.343 - Full Text and Legal Analysis
Florida Statute 197.343 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.343
197.343 Tax notices; additional notice required.
(1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic transmission of the additional tax notice may be used only with the express consent of the property owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. The notice shall include a description of the property and a statement that if the taxes are not paid:
(a) For real property, a tax certificate may be sold; and
(b) For tangible personal property, the property may be sold.
(2) When the taxes under s. 193.481 on subsurface rights become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be sent to the owner of the fee to which these subsurface rights are attached. The additional notice may be transmitted electronically only with the express consent of the fee owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.
(3) The tax collector shall send such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department. An additional notice may be transmitted electronically only with the express consent of the property owner. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice shall be sent. However, an original electronic transmission used with the consent of the property owner is the official mailing for the purpose of this section.
History.s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288; s. 32, ch. 2000-151; s. 6, ch. 2001-137; s. 2, ch. 2009-130; s. 28, ch. 2011-151.

F.S. 197.343 on Google Scholar

F.S. 197.343 on CourtListener

Amendments to 197.343


Annotations, Discussions, Cases:

Cases Citing Statute 197.343

Total Results: 4

Delta Property Mgmt., Inc. v. Profile Investments, Inc.

875 So. 2d 443, 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828

Supreme Court of Florida | Filed: May 13, 2004 | Docket: 1684025

Cited 8 times | Published

the property may be sold at a future date. See § 197.343(1), Fla. Stat. (1999). [2] Section 197.432(1)

High Point Condominium Resorts v. Day

494 So. 2d 508, 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400

District Court of Appeal of Florida | Filed: Aug 14, 1986 | Docket: 452288

Cited 2 times | Published

tax notice prior to the date of delinquency (§ 197.343(1), Fla. Stat.) — time-share owners are not. Other

Cape Atlantic Landowners Ass'n v. County of Volusia

581 So. 2d 1384, 1991 Fla. App. LEXIS 5646, 1991 WL 105618

District Court of Appeal of Florida | Filed: Jun 20, 1991 | Docket: 64659952

Cited 1 times | Published

department. NOTICE OF TAX SALE CERTIFICATE UNDER SECTION 197.343(2) The problem with the trial court’s order

Sarasota Herald-Tribune Co. v. Sarasota County

632 So. 2d 606, 1993 Fla. App. LEXIS 11757, 1993 WL 482476

District Court of Appeal of Florida | Filed: Nov 24, 1993 | Docket: 64746556

Published

the property may be sold at a future date. See § 197.343(1), Fla.Stat. (1991). Having found no statutory