Florida Florida Statutes
Sections 2701–3000
- § 185.185False, misleading, or fraudulent statements made to obtain public retirement benefits prohibited; penalty
- § 185.19Separation from municipal service; refunds
- § 185.191Lump-sum payment of small retirement income
- § 185.23Duties of Division of Retirement; rulemaking authority; investments by State Board of Administration
- § 185.25Exemption from tax and execution
- § 185.31Municipalities and boards independent of other municipalities and boards and of each other
- § 185.34Disability in line of duty
- § 185.35Municipalities that have their own retirement plans for police officers
- § 185.39Applicability
- § 185.60Optional participation
- § 186.001Short title
- § 186.004Governor; chief planning officer of the state
- § 186.008State comprehensive plan; revision; implementation
- § 186.009Growth management portion of the state comprehensive plan
- § 186.021
- § 186.031Annual report
- § 186.501Short title
- § 186.505Regional planning councils; powers and duties
- § 186.506Executive Office of the Governor; powers and duties
- § 186.508Strategic regional policy plan adoption; consistency with state comprehensive plan
- § 186.509Dispute resolution process
- § 186.511Evaluation of strategic regional policy plan; changes in plan
- § 186.513Reports
- § 186.515Creation of regional planning councils under chapter 163
- § 186.803Use of geographic information by governmental entities
- § 186.901Population census determination
- § 187.101Description of plan; legislative intent; construction and application of plan
- § 187.201State Comprehensive Plan adopted
- § 189.01Short title
- § 189.013Special districts; creation, dissolution, and reporting requirements
- § 189.015Meetings; notice; required reports
- § 189.017Rulemaking authority
- § 189.018Fee schedule; Grants and Donations Trust Fund
- § 189.019Codification
- § 189.021Refund of certain special assessments
- § 189.022Status statement
- § 189.0312Independent special districts; term of office
- § 189.033Independent special district services in disproportionally affected county; rate reduction for providers providing economic benefits
- § 189.042Special district bond referenda
- § 189.05Collection of non-ad valorem assessments
- § 189.051Bond issuance
- § 189.052Assessments levied on facilities regulated under chapter 513
- § 189.053Purchases from purchasing agreements of special districts, municipalities, or counties
- § 189.055Treatment of special districts
- § 189.056Downtown development districts; ad valorem taxation
- § 189.06Legislative intent; centralized location
- § 189.061Official list of special districts
- § 189.063Education programs for new members of district governing bodies
- § 189.064Special District Accountability Program; duties and responsibilities
- § 189.065Special districts; oversight of state funds use
- § 189.0651Oversight of special districts created by special act of the Legislature
- § 189.0653Information before public hearing on noncompliance
- § 189.066Effect of failure to file certain reports or information
- § 189.067Failure of district to disclose financial reports
- § 189.068Special districts; authority for oversight; general oversight review process
- § 189.0694Special districts; performance measures and standards
- § 189.07Definitions
- § 189.071Merger or dissolution of a dependent special district
- § 189.073Legislative merger of independent special districts
- § 189.074Voluntary merger of independent special districts
- § 189.075Involuntary merger of independent special districts
- § 189.076Financial allocations
- § 189.0761Exemptions
- § 189.082Water management district technical assistance; local government comprehensive planning
- § 190.001Short title
- § 190.003Definitions
- § 190.004Preemption; sole authority
- § 190.005Establishment of district
- § 190.008Budget; reports and reviews
- § 190.009Disclosure of public financing
- § 190.011General powers
- § 190.014Issuance of bond anticipation notes
- § 190.015Short-term borrowing
- § 190.016Bonds
- § 190.017Trust agreements
- § 190.021Taxes; non-ad valorem assessments
- § 190.022Special assessments
- § 190.024Tax liens
- § 190.025Payment of taxes and redemption of tax liens by the district; sharing in proceeds of tax sale
- § 190.026Foreclosure of liens
- § 190.033Bids required
- § 190.036Recovery of delinquent charges
- § 190.037Discontinuance of service
- § 190.043Suits against the district
- § 190.048Sale of real estate within a district; required disclosure to purchaser
- § 190.049Special acts prohibited
- § 191.001Short title
- § 191.003Definitions
- § 191.004Preemption of special acts and general acts of local application
- § 191.007Exemption from taxation
- § 191.008Special powers
- § 191.013Intergovernmental coordination
- § 191.014District creation and expansion
- § 192.001Definitions
- § 192.0105Taxpayer rights
- § 192.011All property to be assessed
- § 192.042Date of assessment
- § 192.047Date of filing
- § 192.048Electronic transmission
- § 192.053Lien for unpaid taxes
- § 192.071Administration of oaths
- § 192.102Payment of property appraisers' and collectors' commissions
- § 192.105Unlawful disclosure of federal tax information; penalty
- § 192.115Performance review panel
- § 192.123Notification of veteran's guardian
- § 193.015Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent
- § 193.016Property appraiser's assessment; effect of determinations by value adjustment board
- § 193.017Low-income housing tax credit
- § 193.023Duties of the property appraiser in making assessments
- § 193.0235Ad valorem taxes and non-ad valorem assessments against subdivision property
- § 193.024Deputy property appraisers
- § 193.062Dates for filing returns
- § 193.072Penalties for improper or late filing of returns and for failure to file returns
- § 193.073Erroneous returns; estimate of assessment when no return filed
- § 193.074Confidentiality of returns
- § 193.075Mobile homes and recreational vehicles
- § 193.077Notice of new, rebuilt, or expanded property
- § 193.085Listing all property
- § 193.102Lands subject to tax sale certificates; assessments; taxes not extended
- § 193.114Preparation of assessment rolls
- § 193.1145Interim assessment rolls
- § 193.1147Performance review panel
- § 193.132Prior assessments validated
- § 193.133Effect of mortgage fraud on property assessments
- § 193.155Homestead assessments
- § 193.1551Assessment of certain homestead property damaged in 2004 named storms
- § 193.441Legislative intent; findings and declaration
- § 193.451Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability
- § 193.4516Assessment of citrus packinghouse and processor equipment rendered unused due to citrus greening
- § 193.4517Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael
- § 193.4518Assessment of agricultural equipment rendered unable to be used due to Hurricane Idalia
- § 193.4613Agricultural lands used in production of aquaculture; assessment
- § 193.4615Assessment of obsolete agricultural equipment
- § 193.481Assessment of mineral, oil, gas, and other subsurface rights
- § 193.501Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted
- § 193.505Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted
- § 193.621Assessment of pollution control devices
- § 193.623Assessment of building renovations for accessibility to the physically handicapped
- § 193.624Assessment of renewable energy source devices
- § 193.6255Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas
- § 194.013Filing fees for petitions; disposition; waiver
- § 194.014Partial payment of ad valorem taxes; proceedings before value adjustment board
- § 194.015Value adjustment board
- § 194.032Hearing purposes; timetable
- § 194.034Hearing procedures; rules
- § 194.037Disclosure of tax impact
- § 194.192Costs; interest on unpaid taxes; penalty
- § 194.211Injunction against tax sales
- § 194.3015Burden of proof
- § 195.0012Legislative intent
- § 195.032Establishment of standards of value
- § 195.062Manual of instructions
- § 195.072Cooperation with other state agencies
- § 195.084Information exchange
- § 195.096Review of assessment rolls
- § 195.099Periodic review
- § 195.0995Use of sales transactions data; qualification; review
- § 195.101Withholding of state funds
- § 195.207Effect on levy of municipal taxes
- § 196.001Property subject to taxation
- § 196.002Legislative intent
- § 196.011Annual application required for exemption
- § 196.012Definitions
- § 196.015Permanent residency; factual determination by property appraiser
- § 196.021Tax returns to show all exemptions and claims
- § 196.041Extent of homestead exemptions
- § 196.061Rental of homestead to constitute abandonment
- § 196.071Homestead exemptions; claims by members of armed forces
- § 196.081Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty
- § 196.082Discounts for disabled veterans; surviving spouse carryover
- § 196.091Exemption for disabled veterans confined to wheelchairs
- § 196.092Verification of eligibility for certain disabled veterans and surviving spouses
- § 196.095Exemption for a licensed child care facility operating in an enterprise zone
- § 196.101Exemption for totally and permanently disabled persons
- § 196.111Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs
- § 196.121Homestead exemptions; forms
- § 196.131Homestead exemptions; claims
- § 196.141Homestead exemptions; duty of property appraiser
- § 196.161Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident
- § 196.171Homestead exemptions; city officials
- § 196.181
- § 196.182Exemption of renewable energy source devices
- § 196.185Exemption of inventory
- § 196.192Exemptions from ad valorem taxation
- § 196.194Value adjustment board; notice; hearings; appearance before the board
- § 196.1961Exemption for historic property used for certain commercial or nonprofit purposes
- § 196.197Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services
- § 196.1976Provisions of ss. 196.197(1) or (2) and 196.1975; severability
- § 196.1978Affordable housing property exemption
- § 196.19782Exemption for affordable housing on governmental property
- § 196.1979County and municipal affordable housing property exemption
- § 196.1983Charter school exemption from ad valorem taxes
- § 196.1986Community centers exemption
- § 196.1993Certain agreements with local governments for use of public property; exemption
- § 196.1998Additional ad valorem tax exemptions for historic properties open to the public
- § 196.1999Space laboratories and carriers; exemption
- § 196.2002Exemption for s. 501(c)(12) not-for-profit water and wastewater systems
- § 196.202Property of widows, widowers, blind persons, and persons totally and permanently disabled
- § 196.24Exemption for disabled ex-servicemember or surviving spouse; evidence of disability
- § 196.26Exemption for real property dedicated in perpetuity for conservation purposes
- § 196.28Cancellation of delinquent taxes upon lands used for road purposes, etc
- § 196.29Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees
- § 196.295Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years
- § 196.31Taxes against state properties; notice
- § 196.32Executive Office of the Governor; consent required to certain assessments
- § 197.103Deputy tax collectors; appointment
- § 197.123Erroneous returns; notification of property appraiser
- § 197.146Uncollectible personal property taxes; correction of tax roll
- § 197.162Tax discount payment periods
- § 197.172Interest rate; calculation and minimum
- § 197.192Land not to be divided or plat filed until taxes paid
- § 197.212Minimum tax bill
- § 197.217Judicial sale; payment of taxes
- § 197.222Prepayment of estimated tax by installment method
- § 197.2421Property tax deferral
- § 197.2425Appeal of denied tax deferral
- § 197.243Definitions relating to homestead property tax deferral
- § 197.252Homestead tax deferral
- § 197.2526Eligibility for tax deferral for affordable rental housing property
- § 197.254Annual notification to taxpayer
- § 197.262Deferred payment tax certificates
- § 197.263Change in ownership or use of property
- § 197.272Prepayment of deferred taxes
- § 197.282Distribution of payments
- § 197.292Construction
- § 197.301Penalties
- § 197.319Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event
- § 197.322Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail
- § 197.3225Public records exemption; taxpayer e-mail addresses
- § 197.323Extension of roll during adjustment board hearings
- § 197.332Duties of tax collectors; branch offices
- § 197.3335Tax payments when property is subject to adverse possession; refunds
- § 197.343Tax notices; additional notice required
- § 197.3631Non-ad valorem assessments; general provisions
- § 197.373Payment of portion of taxes
- § 197.374Partial payment of current year taxes
- § 197.383Distribution of taxes
- § 197.402Advertisement of real or personal property with delinquent taxes
- § 197.403Proof of publication
- § 197.412Attachment of tangible personal property in case of removal
- § 197.414Record of warrants and levies on tangible personal property
- § 197.4155Delinquent personal property taxes; payment program
- § 197.416Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions
- § 197.417
- § 197.432Sale of tax certificates for unpaid taxes
- § 197.4325Procedure when payment of taxes or tax certificates is dishonored
- § 197.433Duplicate certificates
- § 197.442Tax collector not to sell certificates on land on which taxes have been paid; penalty
- § 197.444Cancellation of tax certificates; suit by holder
- § 197.446Payment of back taxes as condition precedent to cancellation of tax certificate held by county
- § 197.447Cancellation of tax liens held by the county on property of the United States and the State of Florida
- § 197.462Transfer of tax certificates held by individuals
- § 197.4725Purchase of county-held tax certificates
- § 197.473Disposition of unclaimed redemption moneys
- § 197.482Expiration of tax certificate
- § 197.492Errors and insolvencies report
- § 197.502Application for obtaining tax deed by holder of tax sale certificate; fees
- § 197.512Notice, form of publication for obtaining tax deed by holder
- § 197.522Notice to owner when application for tax deed is made
- § 197.532Fees for mailing additional notices, when application is made by holder
- § 197.542Sale at public auction
- § 197.552Tax deeds
- § 197.572Certain easements survive tax sales and deeds
- § 197.573Survival of restrictions and covenants after tax sale
- § 197.582Disbursement of proceeds of sale
- § 197.593Corrective county deeds without consideration or further notice
- § 197.603Declaration of legislative findings and intent
- § 198.015Domicile of decedent
- § 198.02Tax upon estates of resident decedents
- § 198.021Tax upon generation-skipping transfers of residents
- § 198.03Tax upon estates of nonresident decedents
- § 198.031Tax upon generation-skipping transfers of nonresidents
- § 198.04Tax upon estates of alien decedents
- § 198.05Administration of law by Department of Revenue
- § 198.06Examination of books, papers, records, or memoranda by the department
- § 198.07Appointment of agents by department; bonds of agents; may administer oaths; credentials
- § 198.11Appointment of special appraisers
- § 198.14Failure to make return; extension of time for filing
- § 198.155Payment of tax on generation-skipping transfers
- § 198.16Notice of determination of deficiency in federal tax to be filed with department
- § 198.18Failure to pay tax; penalties; delinquent or deficient taxes, interest
- § 198.19Receipts for taxes
- § 198.21Tax due payable from entire estate; third persons
- § 198.22Lien for unpaid taxes
- § 198.24Sale of real estate by personal representative to pay tax
- § 198.25Actions to enforce payment of tax
- § 198.26No discharge of personal representative until tax is paid
- § 198.30Circuit judge to report names of decedents, etc
- § 198.31Duties and powers of corporate personal representatives of nonresident decedents
- § 198.32Prima facie liability for tax
- § 198.34Disposition of proceeds from taxes
- § 198.35Interpretation and construction
- § 198.36Failure to produce records; penalty
- § 198.37Failure to make return; penalty
- § 198.38False return; penalty
- § 198.39False statement in return; penalty
- § 198.40Failure to pay tax, evasion of tax, etc.; penalty
- § 198.42Short title
- § 199.133Levy of nonrecurring tax
- § 199.143Future advances