The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

View Entire Chapter

F.S. 197.343

197.343 Tax notices; additional notice required.—

(1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic transmission of the additional tax notice may be used only with the express consent of the property owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. The notice shall include a description of the property and a statement that if the taxes are not paid:

(a) For real property, a tax certificate may be sold; and

(b) For tangible personal property, the property may be sold.

(2) When the taxes under s. 193.481 on subsurface rights become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be sent to the owner of the fee to which these subsurface rights are attached. The additional notice may be transmitted electronically only with the express consent of the fee owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.

(3) The tax collector shall send such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department. An additional notice may be transmitted electronically only with the express consent of the property owner. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice shall be sent. However, an original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section.

History.—s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288; s. 32, ch. 2000-151; s. 6, ch. 2001-137; s. 2, ch. 2009-130; s. 28, ch. 2011-151.

F.S. 197.343 on Google Scholar

F.S. 197.343 on Casetext

Amendments to 197.343

Arrestable Offenses / Crimes under Fla. Stat. 197.343

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.343.

Annotations, Discussions, Cases:

Cases from cite.case.law:

DELTA PROPERTY MANAGEMENT, INC. v. PROFILE INVESTMENTS, INC., 875 So. 2d 443 (Fla. 2004)

. . . See § 197.343(1), Fla. Stat. (1999). . . . .

SARASOTA HERALD- TRIBUNE CO. v. SARASOTA COUNTY,, 632 So. 2d 606 (Fla. Dist. Ct. App. 1993)

. . . See § 197.343(1), Fla.Stat. (1991). . . .

CAPE ATLANTIC LANDOWNERS ASSOCIATION, INC. v. COUNTY OF VOLUSIA,, 581 So. 2d 1384 (Fla. Dist. Ct. App. 1991)

. . . of tax deeds for subsurface rights are found in the following sections of Florida Statutes (1985): 197.343 . . . NOTICE OF TAX SALE CERTIFICATE UNDER SECTION 197.343(2) The problem with the trial court’s order is that . . . The plaintiff complained primarily about the lack of notice under section 197.343(2), Florida Statutes . . . tax deed by alleging, inter alia, that the county failed to give the notice required under section 197.343 . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . on the assessment roll, are entitled to an additional tax notice prior to the date of delinquency (§ 197.343 . . .