Florida Statute 197.363 | 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. 197.363

197.363 Special assessments and service charges; optional method of collection.—

(1) At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to this section after January 1, 1990. However, any local governing board collecting non-ad valorem assessments pursuant to this section on January 1, 1990, may elect to collect said assessments pursuant to s. 197.3632. In the event of such election, the local governing board shall notify the property appraiser and tax collector in writing and comply with s. 197.3632(2) and the applicable certification provisions of s. 197.3632(5). If a local governing board amends any non-ad valorem assessment roll certified under this provision, the local governing board shall comply with all applicable provisions of s. 197.3631.

(2) In accordance with subsection (1), special assessments authorized by general or special law or the State Constitution may be collected as provided for ad valorem taxes under this chapter if:

(a) The entity imposing the special assessment has entered into a written agreement with the property appraiser, at her or his option, providing for reimbursement of administrative costs incurred under this section;

(b) A resolution authorizing use of this method for collection of special assessments is adopted at a public hearing;

(c) Affected property owners have been provided by first-class mail prior notice of both the potential for loss of title that exists with use of this collection method and the time and place of the public hearing required by paragraph (b);

(d) The property appraiser has listed on the assessment roll the special assessment for each affected parcel;

(e) The dollar amount of the special assessment has been included in the notice of proposed property taxes; and

(f) The dollar amount of the special assessment has been included in the tax notice issued pursuant to s. 197.322.

(3) When collected by using the method provided for ad valorem taxes, special assessments shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, penalty for delinquent payment, and issuance of tax certificates and tax deeds for nonpayment, and shall also be subject to the provisions of s. 192.091(2)(b)2.

(4) If the requirements of subsection (2) which are imposed upon the collection of special assessments are not met, the collection of such special assessments shall be by the manner provided in the ordinance or resolution establishing such special assessments. The manner of collection established in any ordinance or resolution shall be in compliance with all general or special laws authorizing the levy of such special assessments, and in no event shall the ordinance or resolution provide for use of the ad valorem collection method.

(5) The tax collector of a county may act as agent for the county in collecting service charges if the board of county commissioners of the county and the tax collector establish by agreement a manner in which service charges may be collected. The board of county commissioners shall compensate the tax collector for the actual cost of collecting such service charges. However, tax certificates and tax deeds may not be issued for nonpayment of service charges, and such charges shall not be included on a bill for ad valorem taxes.

(6) Effective January 1, 1990, no new special assessments may be collected pursuant to this section.

History.—s. 162, ch. 85-342; s. 2, ch. 86-141; s. 66, ch. 88-130; s. 5, ch. 88-216; s. 1012, ch. 95-147.

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Amendments to 197.363

Arrestable Offenses / Crimes under Fla. Stat. 197.363

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.363.

Annotations, Discussions, Cases:

Cases Citing Statute 197.363

Total Results: 9

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Court: Fla. Att'y Gen. | Date Filed: 2008-09-24T00:53:00-07:00

Snippet: the stormwater system. The provisions of section 197.363, Florida Statutes, were used by the city to collect

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Court: Fla. Att'y Gen. | Date Filed: 2002-06-12T00:53:00-07:00

Snippet: assessment to other governmental entities. Section 197.363, Florida Statutes, allows the property appraiser…non-ad valorem assessments pursuant to section 197.363 on January 1, 1990, may elect to collect such assessments…Butterworth Attorney General RAB/tls 1 See, s. 197.363(1), Fla. Stat. 2 Id. Section 197.3632(2), Fla.

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Court: Fla. Att'y Gen. | Date Filed: 1997-10-02T00:53:00-07:00

Snippet: the stormwater system. The provisions of section 197.363, Florida Statutes, were used by the city to collect

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Court: Fla. Att'y Gen. | Date Filed: 1994-01-18T23:53:00-08:00

Snippet: collecting non-ad valorem taxes pursuant to s. 197.363 or s. 197.3632, Florida Statutes, shall, no later…non-ad valorem assessments levied pursuant to s. 197.363 or s. 197.3632, Florida Statutes, as separate, …the [form prescribed therein].4 (e.s.) Section 197.363, Fla. Stat. (1993), on the other hand, provides…expense of preparing the notice, rather than s. 197.363 or s. 197.3632, Fla. Stat. (1993), which relate

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Court: Fla. Att'y Gen. | Date Filed: 1992-02-11T23:53:00-08:00

Snippet: over a period of years." 14 Pursuant to s. 197.363(6), F.S., no new special assessments may be collected

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Court: Fla. Att'y Gen. | Date Filed: 1991-04-25T00:53:00-07:00

Snippet: stormwater system. Furthermore, the provisions of s. 197.363, F.S.,1 were used by the city to collect the fees…Butterworth Attorney General RAB/tls 1 Section 197.363, F.S., provides that special assessments authorized

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Court: Fla. Att'y Gen. | Date Filed: 1990-06-20T00:53:00-07:00

Snippet: utilized the provisions of s. 197.363, F.S. As noted above, s.197.363, F.S., specifically prohibits the…, F.S., special assessments for purposes of s. 197.363, F.S.? 2. Are stormwater utility fees imposed by…403.0893, F.S., service charges for purposes of s. 197.363, F.S.? 3. Are stormwater utility fees imposed by…assessments or service charges for purposes of s. 197.363, F.S., which establishes an optional method of …of collection for special assessments. Section 197.363, F.S., recognizes a distinction between special

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Court: Fla. Att'y Gen. | Date Filed: 1989-11-21T23:53:00-08:00

Snippet: special assessments collectible pursuant to s. 197.363, F.S. (1988 Supp.)? 5. May a garbage collection…certificates and may not be collected pursuant to s. 197.363, F.S. (1988 Supp.), nor do they qualify as non-…service charges, not special assessments. Section 197.363(4), F.S. (1988 Supp.), provides: The tax collector…valorem taxes. In light of the proscription in s. 197.363(4), F.S. (1988 Supp.), against service charges …collection may not be placed on the tax roll. In s. 197.363(4), F.S. (1988 Supp.), the use of tax certificates

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Court: Fla. Att'y Gen. | Date Filed: 1986-04-20T23:53:00-08:00

Snippet: Section 197.363(3), F.S. This office has been advised that the conditions specified in s. 197.363(1), have…manner of ad valorem taxes as authorized in s. 197.363, F.S., but are sent out by separate billing by …Governor, 22 So.2d 398 (Fla. 1945). Pursuant to s. 197.363(1), F.S., special assessments authorized by general…certificates and tax deeds for nonpayment. Section 197.363(2), F.S. If the requirements of subsection (1),…So.2d 1108 (Fla. 1985). In the instant case, s. 197.363(3), F.S., has clearly precluded Hardee County from