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Florida Statute 197.603 - Full Text and Legal Analysis
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
View Entire Chapter
F.S. 197.603
197.603 Declaration of legislative findings and intent.The Legislature finds that the state has a strong interest in ensuring due process and public confidence in a uniform, fair, efficient, and accountable collection of property taxes by county tax collectors. Therefore, tax collections shall be supervised by the Department of Revenue pursuant to s. 195.002(1). The Legislature intends that the property tax collection authorized by this chapter under s. 9(a), Art. VII of the State Constitution be free from the influence or the appearance of influence of the local governments that levy property taxes and receive property tax revenues.
History.s. 58, ch. 2011-151.

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