Florida Statutes Chapter 197 — TAX COLLECTIONS, SALES, AND LIENS

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.

Title XIV

• § 197.102 — Definitions.
• § 197.103 — Deputy tax collectors; appointment.
• § 197.122 — Lien of taxes; application.
• § 197.123 — Erroneous returns; notification of property appraiser.
• § 197.131 — Correction of erroneous assessments.
• § 197.146 — Uncollectible personal property taxes; correction of tax roll.
• § 197.152 — Collection of unpaid or omitted taxes; interest amount; taxable value.
• § 197.162 — Tax discount payment periods.
• § 197.172 — Interest rate; calculation and minimum.
• § 197.182 — Department of Revenue to pass upon and order refunds.
• § 197.192 — Land not to be divided or plat filed until taxes paid.
• § 197.212 — Minimum tax bill.
• § 197.217 — Judicial sale; payment of taxes.
• § 197.222 — Prepayment of estimated tax by installment method.
• § 197.2301 — Payment of taxes prior to certified roll procedure.
• § 197.2421 — Property tax deferral.
• § 197.2423 — Application for property tax deferral; determination of approval or denial by tax collector.
• § 197.2425 — Appeal of denied tax deferral.
• § 197.243 — Definitions relating to homestead property tax deferral.
• § 197.252 — Homestead tax deferral.
• § 197.2524 — Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property.
• § 197.2526 — Eligibility for tax deferral for affordable rental housing property.
• § 197.254 — Annual notification to taxpayer.
• § 197.262 — Deferred payment tax certificates.
• § 197.263 — Change in ownership or use of property.
• § 197.272 — Prepayment of deferred taxes.
• § 197.282 — Distribution of payments.
• § 197.292 — Construction.
• § 197.301 — Penalties.
• § 197.312 — Payment by mortgagee.
• § 197.319 — Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event.
• § 197.322 — Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
• § 197.3225 — Public records exemption; taxpayer e-mail addresses.
• § 197.323 — Extension of roll during adjustment board hearings.
• § 197.332 — Duties of tax collectors; branch offices.
• § 197.333 — When taxes due; delinquent.
• § 197.3335 — Tax payments when property is subject to adverse possession; refunds.
• § 197.343 — Tax notices; additional notice required.
• § 197.344 — Lienholders; receipt of notices and delinquent taxes.
• § 197.363 — Special assessments and service charges; optional method of collection.
• § 197.3631 — Non-ad valorem assessments; general provisions.
• § 197.3632 — Uniform method for the levy, collection, and enforcement of non-ad valorem assessments.
• § 197.3635 — Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
• § 197.373 — Payment of portion of taxes.
• § 197.374 — Partial payment of current year taxes.
• § 197.383 — Distribution of taxes.
• § 197.402 — Advertisement of real or personal property with delinquent taxes.
• § 197.403 — Proof of publication.
• § 197.412 — Attachment of tangible personal property in case of removal.
• § 197.413 — Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
• § 197.414 — Record of warrants and levies on tangible personal property.
• § 197.4155 — Delinquent personal property taxes; payment program.
• § 197.416 — Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
• § 197.417 — Sale of personal property after seizure.
• § 197.432 — Sale of tax certificates for unpaid taxes.
• § 197.4325 — Procedure when payment of taxes or tax certificates is dishonored.
• § 197.433 — Duplicate certificates.
• § 197.442 — Tax collector not to sell certificates on land on which taxes have been paid; penalty.
• § 197.443 — Cancellation of tax certificates; correction of tax certificates.
• § 197.444 — Cancellation of tax certificates; suit by holder.
• § 197.446 — Payment of back taxes as condition precedent to cancellation of tax certificate held by county.
• § 197.447 — Cancellation of tax liens held by the county on property of the United States and the State of Florida.
• § 197.462 — Transfer of tax certificates held by individuals.
• § 197.472 — Redemption of tax certificates.
• § 197.4725 — Purchase of county-held tax certificates.
• § 197.473 — Disposition of unclaimed redemption moneys.
• § 197.482 — Expiration of tax certificate.
• § 197.492 — Errors and insolvencies report.
• § 197.502 — Application for obtaining tax deed by holder of tax sale certificate; fees.
• § 197.512 — Notice, form of publication for obtaining tax deed by holder.
• § 197.522 — Notice to owner when application for tax deed is made.
• § 197.532 — Fees for mailing additional notices, when application is made by holder.
• § 197.542 — Sale at public auction.
• § 197.552 — Tax deeds.
• § 197.562 — Grantee of tax deed entitled to immediate possession.
• § 197.572 — Certain easements survive tax sales and deeds.
• § 197.573 — Survival of restrictions and covenants after tax sale.
• § 197.582 — Disbursement of proceeds of sale.
• § 197.592 — County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens.
• § 197.593 — Corrective county deeds without consideration or further notice.
• § 197.602 — Reimbursement required in challenges to the validity of a tax deed.
• § 197.603 — Declaration of legislative findings and intent.