Florida Statutes 197.492 – Errors and insolvencies report
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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.
Terms Used In Florida Statutes 197.492
- Tax certificate: means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by…. See Florida Statutes 197.102
(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.