Florida Statutes

Fla. Stat. § 197.373 (2025)

Payment of portion of taxes.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 1 case, 1986–1986 · leading case: High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986).

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High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986). · cites it 4× “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.”

— 197.373(1) — 1 case

High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986). “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.”

— 197.373(4) — 1 case

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