CopyCited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
...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. Other real property owners are entitled to pay a portion of taxes against an assessed parcel (§
197.373(1), Fla. Stat.) time-share owners are not ( see §
197.373(4), Fla....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...provisions of Ch. 196 , F.S.? In sum, I am of the opinion that: 1. The tax collector, being charged by s.
197.332 , F.S., to collect all taxes, may not accept a payment that amounts to payment of a portion of the assessment except as authorized by ss.
197.373 and
194.171 (3), F.S. Section
197.373 , F.S., does not provide for a partial payment when different private parties have interests in a leasehold as tenants in common....
...Assessment of real property for taxation purposes is against the property and includes all interests therein unless otherwise provided by law. 1 Pursuant to s.
197.332 , F.S., the tax collector has the authority and the obligation to collect all taxes as shown on the tax roll. Section
197.373 (1), F.S., sets out the authority of a tax collector to allow the payment of a portion of a tax notice, by providing: The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be pai...
...ch tenant is entitled to equal use and possession. Since there is a unity of possession and an undivided interest in property, there is no fractional ownership that can be divided. 6 Therefore, there is no basis for a division, and the provisions of s. 197.373 (1), F.S., and Rule 12D-13.007 , F.A.C., are inappli-cable to taxpayers who hold land as tenants in common. Although the Legislature has the power to allow or require a parcel of property to be divided other than as set out above, 7 it has not done so with the exception of s. 197.373 (3), F.S....
...an action to contest a tax assessment. With respect to time-share property, the Legislature has specifically stated that the tax collector shall accept only full payment of the taxes and special assessments due on the time-share development and that s.
197.373 , F.S., is not applicable. See, ss.
192.037 (7) and
197.373 (4), F.S., respectively....
