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Florida Statutes § 197.603 — Declaration of legislative findings and intent.

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From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

2026 edition · Chapter 197 — TAX COLLECTIONS, SALES, AND LIENS

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

History.—s. 58, ch. 2011-151.

Source captured on 2026-10-10. Read the official chapter.

Chapter 197 · Collection coverage

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