Florida § 197.492 Errors and insolvencies report

Florida Statutes

§ 197.492 — Errors and insolvencies report

Florida § 197.492

TitleXIV

Ch. 197TAX COLLECTIONS, SALES, AND LIENS

This text of Florida § 197.492 (Errors and insolvencies report) 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. § 197.492 (2026).

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.

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(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.