Florida Florida Statutes
§ 197.2421 — Property tax deferral
FS § 197.2421Ch. 197
Statute text
View on source(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:
(9)After the discount has been applied to the estimated taxes paid and it is determined that an underpayment or overpayment occurred:(a) If the amount of underpayment is $10 or less, no additional billing is required except as determined by the tax collector.
(b)If the amount of overpayment is more than $10, the tax collector shall immediately refund to the person who paid the estimated tax the amount of overpayment. Department approval is not required for the refund.
(10)Any remaining unpaid taxes which become delinquent after notice by the tax collector shall be collected as are other delinquent taxes pursuant to this chapter.
…
Legislative history
s. 28, ch. 79-334; s. 38, ch. 82-226; s. 142, ch. 85-342; s. 37, ch. 87-224; s. 1006, ch. 95-147; s. 10, ch. 2011-151.