Florida Statute 197.373 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.373

197.373 Payment of portion of taxes.—

(1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.

(2) The request must be made at least 45 days before the tax certificate sale.

(3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.

(4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s. 192.037.

History.—s. 164, ch. 85-342; s. 31, ch. 2011-151.

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Amendments to 197.373

Arrestable Offenses / Crimes under Fla. Stat. 197.373

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.373.

Annotations, Discussions, Cases:

Cases Citing Statute 197.373

Total Results: 2

High Point Condominium Resorts v. Day

494 So. 2d 508, 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400

District Court of Appeal of Florida | Filed: Aug 14, 1986 | Docket: 452288

Cited 2 times | Published

assessed parcel (§ 197.373(1), Fla. Stat.) time-share owners are not (see § 197.373(4), Fla. Stat.)

Ago

Florida Attorney General Reports | Filed: Aug 24, 1990 | Docket: 3258762

Published

authorized by ss.197.373 and 194.171(3), F.S. Section 197.373, F.S., does not provide for a partial payment