Florida Statute 197.343 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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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.

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Amendments to 197.343

Arrestable Offenses / Crimes under Fla. Stat. 197.343

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.343.

Annotations, Discussions, Cases:

Cases Citing Statute 197.343

Total Results: 4

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

Court: Fla. | Date Filed: 2004-05-13T00:53:00-07:00

Citation: 875 So. 2d 443

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

Sarasota Herald-Tribune Co. v. Sarasota County

Court: Fla. Dist. Ct. App. | Date Filed: 1993-11-24T00:00:00-08:00

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

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

Cape Atlantic Landowners Ass'n v. County of Volusia

Court: Fla. Dist. Ct. App. | Date Filed: 1991-06-20T00:00:00-07:00

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

Snippet: following sections of Florida Statutes (1985): 197.343 Tax notices; additional notice required.— * He …. NOTICE OF TAX SALE CERTIFICATE UNDER SECTION 197.343(2) The problem with the trial court’s order is …primarily about the lack of notice under section 197.343(2), Florida Statutes. That subsection requires …failed to give the notice required under section 197.343(2). No other requirements for notice to owners

High Point Condominium Resorts v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 1986-08-14T00:53:00-07:00

Citation: 494 So. 2d 508

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