Global legislation search

Search statutes, citations, and provisions

Results are ranked in Elasticsearch, then every title, provision, snippet, right, identity, and canonical link is verified against the matching MongoDB release before display.

Title, citation, heading, or legal text

Jurisdiction Language Status Instrument Topic Law as of

Clear filters

Search results

1,339+ matches

legal-2026.07.26-907

Provision text match · United States — Florida · en

Florida Statutes § 197.2301 — Payment of taxes prior to certified roll procedure.

unknown Act or statute Section 197.2301 — Florida Statutes § 197.2301 — Payment of taxes prior to certified roll procedure.

Florida Statutes § 197.2301 — Payment of taxes prior to certified roll procedure.

197.2301 Payment of taxes prior to certified roll procedure.—(1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for collection of taxes in time to allow payment prior to January 1 of the current tax year. It is the legislative intent that all taxpayers shall be afforded the opp

Topics: estimated tax payments, property tax, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.432 — Sale of tax certificates for unpaid taxes.

unknown Act or statute Section 197.432 — Florida Statutes § 197.432 — Sale of tax certificates for unpaid taxes.

Florida Statutes § 197.432 — Sale of tax certificates for unpaid taxes.

197.432 Sale of tax certificates for unpaid taxes.—(1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. The tax collector shall continue the sale from day to day until each certificate is sold to pay the taxes, i

Topics: delinquent taxes, tax certificates, tax sales

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 95.091 — Limitation on actions to collect taxes.

unknown Act or statute Section 95.091 — Florida Statutes § 95.091 — Limitation on actions to collect taxes.

Florida Statutes § 95.091 — Limitation on actions to collect taxes.

95.091 Limitation on actions to collect taxes.—(1)(a) Except for taxes for which certificates have been sold, taxes enumerated in s. 72.011, or tax liens issued under s. 196.161 or s. 443.141, any tax lien granted by law to the state or any of its political subdivisions, any municipality, any public corporation or body politic, or any other entity having aut

Topics: limitation periods, refunds, tax assessment, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.443 — Cancellation of tax certificates; correction of tax certificates.

unknown Act or statute Section 197.443 — Florida Statutes § 197.443 — Cancellation of tax certificates; correction of tax certificates.

Florida Statutes § 197.443 — Cancellation of tax certificates; correction of tax certificates.

197.443 Cancellation of tax certificates; correction of tax certificates.—(1) The tax collector shall forward a certificate of error to the department and enter a memorandum of error upon the list of certificates sold for taxes if:(a) The tax certificate evidencing the sale is void because the taxes on the property have been paid; (b) The property was not su

Topics: correction/cancellation procedures, refunds, tax certificates

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.413 — Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.

unknown Order Section 197.413 — Florida Statutes § 197.413 — Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.

Florida Statutes § 197.413 — Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.

197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.—(1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal property taxes containing the names and addresses of the taxpayers and the pro

Topics: delinquent personal property taxes, levy and seizure, tax collector fees, warrants

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.2423 — Application for property tax deferral; determination of approval or denial by tax collector.

unknown Act or statute Section 197.2423 — Florida Statutes § 197.2423 — Application for property tax deferral; determination of approval or denial by tax collector.

Florida Statutes § 197.2423 — Application for property tax deferral; determination of approval or denial by tax collector.

197.2423 Application for property tax deferral; determination of approval or denial by tax collector.—(1) A property owner is responsible for submitting an annual application for tax deferral with the county tax collector on or before March 31 following the year in which the taxes and non-ad valorem assessments are assessed. (2) Each applicant shall demonstr

Topics: property liens, tax collector review, tax deferral application

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 213.26 — Contracts with county tax collectors.

unknown Act or statute Section 213.26 — Florida Statutes § 213.26 — Contracts with county tax collectors.

Florida Statutes § 213.26 — Contracts with county tax collectors.

213.26 Contracts with county tax collectors.—(1) The Department of Revenue may enter into contracts with county tax collectors for the purpose of collecting delinquent taxes, penalties, and interest, including taxes for which the department has generated a bill or notice. The department shall execute a contract with the tax collector in the manner provided i

Topics: confidential information, county tax collector contracts, delinquent tax collection, remittance

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.4325 — Procedure when payment of taxes or tax certificates is dishonored.

unknown Act or statute Section 197.4325 — Florida Statutes § 197.4325 — Procedure when payment of taxes or tax certificates is dishonored.

Florida Statutes § 197.4325 — Procedure when payment of taxes or tax certificates is dishonored.

197.4325 Procedure when payment of taxes or tax certificates is dishonored.—(1) Within 10 days after a payment for taxes received by the tax collector is dishonored, the tax collector shall notify the payor that the payment has been dishonored. If the official receipt is canceled for nonpayment, the tax collector shall make an entry on the tax roll that the

Topics: collections, tax administration, tax certificates

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.472 — Redemption of tax certificates.

unknown Act or statute Section 197.472 — Florida Statutes § 197.472 — Redemption of tax certificates.

Florida Statutes § 197.472 — Redemption of tax certificates.

197.472 Redemption of tax certificates.—(1) A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of the court, including documentary stamps and recording fees. The person redeeming a tax certificate shall pay the tax collector the face amount

Topics: redemption, tax certificates, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 190.025 — Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale.

unknown Act or statute Section 190.025 — Florida Statutes § 190.025 — Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale.

Florida Statutes § 190.025 — Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale.

190.025 Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale.—(1) The district has the right to:(a) Pay any delinquent state, county, district, municipal, or other tax or assessment upon lands located wholly or partially within the boundaries of the district; and (b) To redeem or purchase any tax sales certificates is

Topics: district finances, redemption, tax liens, tax sale

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.182 — Department of Revenue to pass upon and order refunds.

unknown Order Section 197.182 — Florida Statutes § 197.182 — Department of Revenue to pass upon and order refunds.

Florida Statutes § 197.182 — Department of Revenue to pass upon and order refunds.

nd order refunds.—(1)(a) Except as provided in paragraphs (b), (c), and (d), the department shall pass upon and order refunds if payment of taxes assessed on the county tax rolls has been made voluntarily or involuntarily under any of the following circumstances:1. An overpayment has been made. 2. A payment has been made when no tax was due. 3. A bona fide c

Topics: refund processing, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.502 — Application for obtaining tax deed by holder of tax sale certificate; fees.

unknown Act or statute Section 197.502 — Florida Statutes § 197.502 — Application for obtaining tax deed by holder of tax sale certificate; fees.

Florida Statutes § 197.502 — Application for obtaining tax deed by holder of tax sale certificate; fees.

197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.—(1) The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the cancellation of the certificate, may file the certificate and an application for a tax deed with the tax collector of the cou

Topics: escheatment, notice requirements, property sale, tax collector fees

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 157.29 — Levy of tax for maintaining and repairing drains; assessment and collection of tax; sale of land for unpaid taxes.

unknown Act or statute Section 157.29 — Florida Statutes § 157.29 — Levy of tax for maintaining and repairing drains; assessment and collection of tax; sale of land for unpaid taxes.

Florida Statutes § 157.29 — Levy of tax for maintaining and repairing drains; assessment and collection of tax; sale of land for unpaid taxes.

157.29 Levy of tax for maintaining and repairing drains; assessment and collection of tax; sale of land for unpaid taxes.—For the purpose of paying the cost of maintaining and repairing any such ditch, drain or canal and auxiliaries thereto, the board of county commissioners of the several counties of the state, wherein any such ditch, drain or canal is, or

Topics: drain maintenance, property tax, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.416 — Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.

unknown Act or statute Section 197.416 — Florida Statutes § 197.416 — Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.

Florida Statutes § 197.416 — Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.

197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.—It is the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue his or her efforts to collect such taxes for 7 years after the date of the ratification of the warrant. After the expira

Topics: delinquent tax warrants, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 192.091 — Commissions of property appraisers and tax collectors.

unknown Act or statute Section 192.091 — Florida Statutes § 192.091 — Commissions of property appraisers and tax collectors.

Florida Statutes § 192.091 — Commissions of property appraisers and tax collectors.

192.091 Commissions of property appraisers and tax collectors.—(1)(a) The budget of the property appraiser’s office, as approved by the Department of Revenue, shall be the basis upon which the several tax authorities of each county, except municipalities and the district school board, shall be billed by the property appraiser for services rendered. Each such

Topics: county tax billing, property appraiser commissions, tax collector commissions

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.322 — Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.

unknown Notice Section 197.322 — Florida Statutes § 197.322 — Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.

Florida Statutes § 197.322 — Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.

197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.—(1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet. (2) The tax collector shall on November 1, or as soon as the assessment roll is open for collection,

Topics: assessment rolls, publication and mail, tax notices

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.4725 — Purchase of county-held tax certificates.

unknown Act or statute Section 197.4725 — Florida Statutes § 197.4725 — Purchase of county-held tax certificates.

Florida Statutes § 197.4725 — Purchase of county-held tax certificates.

197.4725 Purchase of county-held tax certificates.—(1) Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made. The person purchasing a county-held tax certificate shall pay to the tax collector the face amount plus all interest, costs, and charges or, subject to s. 197.4

Topics: tax certificates, tax collection

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 200.011 — Duty of county commissioners and school board in setting rate of taxation.

unknown Act or statute Section 200.011 — Florida Statutes § 200.011 — Duty of county commissioners and school board in setting rate of taxation.

Florida Statutes § 200.011 — Duty of county commissioners and school board in setting rate of taxation.

200.011 Duty of county commissioners and school board in setting rate of taxation.—(1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of

Topics: assessment roll, tax certification, tax rate setting

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 197.383 — Distribution of taxes.

unknown Act or statute Section 197.383 — Florida Statutes § 197.383 — Distribution of taxes.

Florida Statutes § 197.383 — Distribution of taxes.

197.383 Distribution of taxes.—The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes into his or her possession for collection and at least one time in all other months. A different schedule may be used if the tax collector and the governing board of the taxing autho

Topics: tax distribution

Open canonical text → Official source ↗
Provision text match · United States — Florida · en

Florida Statutes § 298.465 — District taxes; delinquent; discounts.

unknown Act or statute Section 298.465 — Florida Statutes § 298.465 — District taxes; delinquent; discounts.

Florida Statutes § 298.465 — District taxes; delinquent; discounts.

298.465 District taxes; delinquent; discounts.—The collection and enforcement of all taxes levied by said district shall be at the same time and in like manner as county taxes, and the provisions of the Florida Statutes relating to the sale of lands for unpaid and delinquent county taxes, the issuance, sale, and delivery of tax certificates for such unpaid a

Topics: tax collection, tax discounts, tax enforcement

Open canonical text → Official source ↗

Next results →