Fla. Stat. § 197.492
This is the official text of Fla. Stat. § 197.492, 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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197.492 Errors and insolvencies report.
Official statutory text
(1) On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the following situations for which credit is to be given: (a) Discounts. (b) Errors. (c) Double assessments. (d) Insolvencies. (e) Federal bankruptcies. (f) Properties in which the taxes are below the minimum tax bill under s. 197.212. (g) Properties assigned to the list of lands available for taxes.
(2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts.
(3) The report may be submitted in an electronic format.
History: s. 186, ch. 85-342; s. 48, ch. 2011-151; s. 2, ch. 2024-91.
(2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts.
(3) The report may be submitted in an electronic format.
History: s. 186, ch. 85-342; s. 48, ch. 2011-151; s. 2, ch. 2024-91.
Status: in_force · Read it on the official government site
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