Florida Statutes § 197.152 — Collection of unpaid or omitted taxes; interest amount; taxable value.
Search Florida StatutesFrom the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.
Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.
History
History.—s. 133, ch. 85-342.
Source captured on 2026-10-10. Read the official chapter.