Florida § 197.301 Penalties

Florida Statutes

§ 197.301 — Penalties

Florida § 197.301

TitleXIV

Ch. 197TAX COLLECTIONS, SALES, AND LIENS

This text of Florida § 197.301 (Penalties) is published on Counsel Stack Legal Research, covering Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Fla. Stat. § 197.301 (2026).

Text

(1)The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:

(a)The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest, which amount shall immediately become due.

(b)The person shall be disqualified from filing a tax deferral application for the next 3 years.

(c)The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest.

(2)Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties impos

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(1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral: (a) The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest, which amount shall immediately become due. (b) The person shall be disqualified from filing a tax deferral application for the next 3 years. (c) The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest.

(2) Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after the penalties are imposed.