The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.192

194.192 Costs; interest on unpaid taxes; penalty.—

(1) In any suit involving the assessment or collection of any tax, the court shall assess all costs.

(2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer’s admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent.

History.—s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397.

F.S. 194.192 on Google Scholar

F.S. 194.192 on Casetext

Amendments to 194.192

Arrestable Offenses / Crimes under Fla. Stat. 194.192

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.192.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BELDEN, v. TAMPA WESTSHORE ASSOCIATES LIMITED PARTNERSHIP, a, 982 So. 2d 721 (Fla. Dist. Ct. App. 2008)

. . . TWA concedes that although taxpayers are required to pay interest on tax underpayments, see § 194.192 . . .

PALM BEACH COMMERCE CENTER ASSOCIATED, LTD. a v. E. WALKER, K., 598 So. 2d 165 (Fla. Dist. Ct. App. 1992)

. . . See § 194.192, Fla.Stat. (1983). Id. 449 So.2d at 838 n. 1. . . . Otherwise, appellant asserts, the legislature would not have made provision in section 194.192(2) for . . . Section 194.192(2) provides: If the court finds that the amount of tax owed by the taxpayer is greater . . . State, 313 So.2d 683 (Fla.1975), the supreme court treated the provisions of section 194.192(2) as if . . . Although the case did not directly involve the application of section 194.192(2), the court’s comment . . .

CHAMPION REALTY CORPORATION FLORIDA v. BURGESS,, 541 So. 2d 615 (Fla. Dist. Ct. App. 1989)

. . . requested the court to enter a money judgment against Champion Realty pursuant to the provisions of section 194.192 . . .

HOTELERAMA ASSOCIATES, LTD. v. BYSTROM,, 24 Fla. Supp. 2d 76 (Fla. Cir. Ct. 1987)

. . . See § 194.192(2), Florida Statutes (1983). Accordingly, it is ORDERED AND ADJUDGED that: 1. . . .

HOTELERAMA ASSOCIATES, LTD. v. BYSTROM, B. W., 449 So. 2d 836 (Fla. Dist. Ct. App. 1984)

. . . See § 194.192, Fla. Stat. (1983). . . .

J. MUCKENFUSS, v. P. MILLER,, 421 So. 2d 170 (Fla. Dist. Ct. App. 1982)

. . . the court erred in not assessing interest on the deficiencies at 10% per annum, pursuant to section 194.192 . . . finding of bad faith, thereby justifying an imposition of the 10% interest penalty provided under section 194.192 . . . Finally, we affirm the trial court’s award of costs to the taxpayers pursuant to section 194.192, Florida . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . Section 194.192(2), Florida Statutes (1977), expressly provides: (2) If the court finds that the amount . . .

MALIBU PARTNERS, LTD. v. SCHOOLEY, 372 So. 2d 179 (Fla. Dist. Ct. App. 1979)

. . . Section 194.192(2). . . . Assuming, but not deciding, that appel-lees’ interpretation of Section 194.192(2) is correct, their argument . . .

NORTH PORT BANK, v. STATE DEPARTMENT OF REVENUE,, 313 So. 2d 683 (Fla. 1975)

. . . to it a reasonable alternative, i.e., the procedure established by Section 194.171 (4) and Section 194.192 . . . “Section 194.192(2) Florida Statutes: “If the court finds that the amount of . tax owed by the taxpayer . . .

ADLER, v. TAX ASSESSOR,, 36 Fla. Supp. 141 (Broward Cty. Cir. Ct. 1971)

. . . . §194.192(2). . . . Stat. §194.192(2). . . . Stat. §194.192(1). . . .