The 2023 Florida Statutes (including Special Session C)
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. . . the assessments must be collected pursuant to the “Uniform Collection method as set forth in Sections 197.3632 . . . real property must be collected pursuant to the Uniform Collection method as set forth in Sections 197.3632 . . . A non-ad valorem assessment shall be collected pursuant to s. 197.3632....” § 163.08(4), Fla. . . . statute to be collected under the “uniform method” provided in chapter 197, Florida Statutes, Section 197.3632 . . . for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.” § 197.3632 . . .
. . . to be collected on the tax bill pursuant to the uniform method of collection authorized by section 197.3632 . . . affected real property must be collected pursuant to the uniform collection method set forth in Section 197.3632 . . . See generally § 197.3632, Fla. Stat. . . . improvements “may be collected as a non-ad valorem assessment];, which] shall be collected pursuant to s. 197.3632 . . .
. . . receive any benefits from the services provided by the NPRDD; and (3) NPRDD failed to comply with section 197.3632 . . .
. . . assessments under the uniform method of collecting non-ad valorem assessments as authorized by section 197.3632 . . .
. . . Alternatively, the CDD may choose to levy and collect the special assessments through § 197.3632, the . . . Aker-man bases its argument on § 197.3632(8)(a) of the Florida Statutes, which states: Non-ad valorem . . . Section 197.3632(l)(a) defines the term “levy” to mean “the imposition of a non-ad valorem assessment . . . Additionally, Akerman’s theory conflicts with the plain language of § 197.3632. . . . See § 197.3632(4)(a)(l), Fla. Stat. . . .
. . . may be collected at the CID’s discretion by the tax collector pursuant to Section 197.363 or Section 197.3632 . . .
. . . assessment (in 1990/91), were invalid for failure to follow the strict notice procedures required by section 197.3632 . . . Atlantic Gulf, these assessments are invalid for failure to abide by the notice requirements of section 197.3632 . . .
. . . net proceeds derived from the levy and collection of non ad valorem assessments as defined in Section 197.3632 . . .
. . . collected by the uniform method for collection of non-ad valorem assessments established by section 197.3632 . . .
. . . method for the levy, collection, and enforcement of non-ad valorem assessments set forth in section 197.3632 . . . use the uniform method, its failure to follow the mandatory notice and hearing procedures of section 197.3632 . . . See §§ 197.3632(8)(a), 197.432-197.562, Fla. Stat. (1997). . . . The parties agree that the City complied with the procedural requirements of section 197.3632 for the . . . Section 197.3632(4) creates a procedural mechanism to give taxpayers notice of certain non-ad valorem . . .
. . . protection on the annual tax notice pursuant to the uniform collection method contained in section 197.3632 . . . See 197.3632(1)(d), Fla. Stat. (defining “special assessment”). . . . As a result, the County elected not to use the section 197.3632 procedure that year, but in response . . . See § 197.3632(3), (9), Fla. Stat. . . . confirmed by Florida Administrative Code Rule 12D-18.001, which implements section 197.3632. . . .
. . . districts into a single unit and authorized the collection of special assessments pursuant to section 197.3632 . . .
. . . districts into a single unit and authorized the collection of special assessments pursuant to section 197.3632 . . .
. . . assessments on the ad valorem tax bill, and invoking the statutory collection method provided for in section 197.3632 . . . of clarification, special assessments, or non ad-valorem assessments as they are called by section 197.3632 . . . and which can become a lien on the homestead pursuant to Article X § 4 of the Florida Constitution. § 197.3632 . . . valorem assessment procedure to affix assessments on the ad valorem tax bill, set forth in section 197.3632 . . .
. . . year when the legislature amended section 197.3631, Florida Statutes (1989), to read in part: “Section 197.3632 . . .