Florida Florida Statutes
§ 197.322 — Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
FS § 197.322Ch. 197
Statute text
View on source(1)The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet.
(2)The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local newspaper that the tax roll is open for collection.
(3)For purposes of this section, a residential improvement that is uninhabitable has no value.
(7)The catastrophic event refund is determined only for purposes of calculating tax refunds for the year in which the residential improvement is uninhabitable as a result of the catastrophic event and does not determine a parcel's just value as of January 1 any subsequent year.
(8)This section does not affect the requirements of s. 197.333.
Legislative history
s. 14, ch. 2022-97; s. 13, ch. 2023-157.