2012 Florida Statutes
TITLE XIV — TAXATION AND FINANCE
Chapter 197 — TAX COLLECTIONS, SALES, AND LIENS
197.2421 — Property tax deferral.
197.2421 Property tax deferral.—
(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments.
(2) Authorized property tax deferral programs are:
(a) Homestead tax deferral.
(b) Recreational and commercial working waterfront deferral.
(c) Affordable rental housing deferral.
(3) Ad valorem taxes, non-ad valorem assessments, and interest deferred pursuant to this chapter constitute a priority lien and attach to the property in the same manner as other tax liens. Deferred taxes, assessments, and interest, however, are due, payable, and delinquent as provided in this chapter.
History.—s. 11, ch. 2011-151.
Disclaimer: These codes may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
