Florida Statutes

Fla. Stat. § 197.343 (2025)

Tax notices; additional notice required.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 4 cases, 1986–2004 · leading case: Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004).

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Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004). · cites it 2× “See § 197.343(1), Fla. Stat. (1999). [2] Section 197.”

Sarasota Herald-Tribune Co. v. Sarasota Cnty., 632 So. 2d 606 (Fla. 2d DCA 1993). · cites it 2× “See § 197.343(1), Fla.Stat. (1991). Having found no statutory impediment to the publication of delinquent tax notices in a limited run of newspaper copies in this case, *608 we reverse the order of the trial court requiring full-run publication.”

Cape Atl. Landowners Ass'n v. Cnty. of Volusia, 581 So. 2d 1384 (Fla. 5th DCA 1991). · cites it 3× “The plaintiff complained primarily about the lack of notice under section 197.343(2), Florida Statutes. That subsection requires notice by registered mail to be given to the owner of the fee that taxes are delinquent on the subsurface rights that are being taxed separately from…”

High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986). · cites it 2× “Other real property owners, as taxpayers on the assessment roll, are entitled to an additional tax notice prior to the date of delinquency (§ 197.343(1), Fla. Stat.) time-share owners are not.”

— 197.343(1) — 3 cases

Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004). “See § 197.343(1), Fla. Stat. (1999). [2] Section 197.”

Sarasota Herald-Tribune Co. v. Sarasota Cnty., 632 So. 2d 606 (Fla. 2d DCA 1993). “See § 197.343(1), Fla.Stat. (1991). Having found no statutory impediment to the publication of delinquent tax notices in a limited run of newspaper copies in this case, *608 we reverse the order of the trial court requiring full-run publication.”

High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986). “Other real property owners, as taxpayers on the assessment roll, are entitled to an additional tax notice prior to the date of delinquency (§ 197.343(1), Fla. Stat.) time-share owners are not.”

— 197.343(2) — 1 case

Cape Atl. Landowners Ass'n v. Cnty. of Volusia, 581 So. 2d 1384 (Fla. 5th DCA 1991). “The plaintiff complained primarily about the lack of notice under section 197.343(2), Florida Statutes. That subsection requires notice by registered mail to be given to the owner of the fee that taxes are delinquent on the subsurface rights that are being taxed separately from…”

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