Syfert Injury Law Firm

Definitions.

Deputy tax collectors; appointment.

Lien of taxes; application.

Erroneous returns; notification of property appraiser.

Correction of erroneous assessments.

Uncollectible personal property taxes; correction of tax roll.

Collection of unpaid or omitted taxes; interest amount; taxable value.

Tax discount payment periods.

Interest rate; calculation and minimum.

Department of Revenue to pass upon and order refunds.

Land not to be divided or plat filed until taxes paid.

Minimum tax bill.

Judicial sale; payment of taxes.

Prepayment of estimated tax by installment method.

Payment of taxes prior to certified roll procedure.

Property tax deferral.

Application for property tax deferral; determination of approval or denial by tax collector.

Appeal of denied tax deferral.

Definitions relating to homestead property tax deferral.

Homestead tax deferral.

Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property.

Eligibility for tax deferral for affordable rental housing property.

Annual notification to taxpayer.

Deferred payment tax certificates.

Change in ownership or use of property.

Prepayment of deferred taxes.

Distribution of payments.

Construction.

Penalties.

Payment by mortgagee.

Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event.

Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.

Public records exemption; taxpayer e-mail addresses.

Extension of roll during adjustment board hearings.

Duties of tax collectors; branch offices.

When taxes due; delinquent.

Tax payments when property is subject to adverse possession; refunds.

Tax notices; additional notice required.

Lienholders; receipt of notices and delinquent taxes.

Special assessments and service charges; optional method of collection.

Non-ad valorem assessments; general provisions.

Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.

Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.

Payment of portion of taxes.

Partial payment of current year taxes.

Distribution of taxes.

Advertisement of real or personal property with delinquent taxes.

Proof of publication.

Attachment of tangible personal property in case of removal.

Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.

Record of warrants and levies on tangible personal property.

Delinquent personal property taxes; payment program.

Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.

Sale of personal property after seizure.

Sale of tax certificates for unpaid taxes.

Procedure when payment of taxes or tax certificates is dishonored.

Duplicate certificates.

Tax collector not to sell certificates on land on which taxes have been paid; penalty.

Cancellation of tax certificates; correction of tax certificates.

Cancellation of tax certificates; suit by holder.

Payment of back taxes as condition precedent to cancellation of tax certificate held by county.

Cancellation of tax liens held by the county on property of the United States and the State of Florida.

Transfer of tax certificates held by individuals.

Redemption of tax certificates.

Purchase of county-held tax certificates.

Disposition of unclaimed redemption moneys.

Expiration of tax certificate.

Errors and insolvencies report.

Application for obtaining tax deed by holder of tax sale certificate; fees.

Notice, form of publication for obtaining tax deed by holder.

Notice to owner when application for tax deed is made.

Fees for mailing additional notices, when application is made by holder.

Sale at public auction.

Tax deeds.

Grantee of tax deed entitled to immediate possession.

Certain easements survive tax sales and deeds.

Survival of restrictions and covenants after tax sale.

Disbursement of proceeds of sale.

County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.

Corrective county deeds without consideration or further notice.

Reimbursement required in challenges to the validity of a tax deed.

Declaration of legislative findings and intent.