Fla. Stat. § 197.146
This is the official text of Fla. Stat. § 197.146, part of Florida’s Stat — part of the compiled statutory law of Florida, published by the state as "Stat." Browse the sections below, each linked to its official government source.
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197.146 Uncollectible personal property taxes; correction of tax roll.
Official statutory text
A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413(8) and (9).
History: s. 5, ch. 2011-151.
History: s. 5, ch. 2011-151.
Status: in_force · Read it on the official government site
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