Florida Statute 197.3631 | 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. 197.3631

197.3631 Non-ad valorem assessments; general provisions.—

(1) Non-ad valorem assessments as defined in s. 197.3632 may be collected pursuant to the method provided for in ss. 197.3632 and 197.3635. Non-ad valorem assessments may also be collected pursuant to any alternative method which is authorized by law, but such alternative method shall not require the tax collector or property appraiser to perform those services as provided for in ss. 197.3632 and 197.3635. However, a property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method. Section 197.3632 is additional authority for local governments to impose and collect non-ad valorem assessments supplemental to the home rule powers pursuant to ss. 125.01 and 166.021 and chapter 170, or any other law. Any county operating under a charter adopted pursuant to s. 11, Art. VIII of the State Constitution of 1885, as amended, as referred to in s. 6(e), Art. VIII of the State Constitution, as amended, may use any method authorized by law for imposing and collecting non-ad valorem assessments.

(2) For non-ad valorem special assessments based on the size or area of the land containing a multiple parcel building, regardless of ownership, the special assessment must be levied on and allocated among all the parcels in the multiple parcel building on the same basis that the land value is allocated among the parcels in s. 193.0237(3). For non-ad valorem assessments not based on the size or area of the land, each parcel in the multiple parcel building shall be subject to a separate assessment. For purposes of this subsection, the terms “multiple parcel building” and “parcel” have the meanings as provided in s. 193.0237(1).

History.—s. 67, ch. 88-130; s. 6, ch. 88-216; s. 7, ch. 90-343; s. 18, ch. 2018-118.

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Amendments to 197.3631

Arrestable Offenses / Crimes under Fla. Stat. 197.3631

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.3631.

Annotations, Discussions, Cases:

Cases Citing Statute 197.3631

Total Results: 5

Ago

Court: Florida Attorney General Reports | Date Filed: 2002-06-12

Snippet: collect delinquent special assessments. Section 197.3631, Florida Statutes, provides that non-ad valorem

Ago

Court: Florida Attorney General Reports | Date Filed: 1995-02-02

Snippet: imposition of special assessments. 9 See also, s. 197.3631, Fla. Stat., which provides: Non-ad valorem assessments

Ago

Court: Florida Attorney General Reports | Date Filed: 1994-02-13

Snippet: collected pursuant to s.197.3632, Fla. Stat. 5 See, s. 197.3631, Fla. Stat., which was created during the same

City of Boca Raton v. State

Court: Supreme Court of Florida | Date Filed: 1992-02-27

Citation: 595 So. 2d 25

Snippet: last year when the legislature amended section 197.3631, Florida Statutes (1989), to read in part: "Section

Ago

Court: Florida Attorney General Reports | Date Filed: 1992-02-12

Snippet: levying non-ad valorem assessments." 10 And see, s. 197.3631, F.S., which provides in part that: Non-ad valorem