Florida Statute 197.103 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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197.103 Deputy tax collectors; appointment.—Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.

History.—s. 1, ch. 80-366; s. 9, ch. 81-284; s. 128, ch. 85-342.

Note.—Former s. 197.0122.

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Amendments to 197.103

Annotations, Discussions, Cases:

Cases Citing Statute 197.103

Total Results: 3 | Sort by: Relevance | Newest First

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Beauregard v. Olson, 84 F.3d 1402 (11th Cir. 1996).

Cited 9 times | Published | Court of Appeals for the Eleventh Circuit | 1996 U.S. App. LEXIS 14168, 1996 WL 279472

...Defendant Olson has been the Marion County (Florida) Tax Collector since 1971. Plaintiffs are four of his former employees. The Tax Collector—a constitutionally-created elected position—is responsible for collecting taxes. Under Florida law,see Fla.Stat. § 197.103, the Tax Collector is authorized to appoint deputies to act in his behalf in carrying out the duties of the office....

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Bostwick v. Clukies, 801 So. 2d 961 (Fla. 5th DCA 2001).

Cited 2 times | Published | Florida 5th District Court of Appeal | 2001 WL 1386060

...[t]he certificate shall be signed by the collector and the collector's *963 seal affixed. The collector may purchase a reasonable bond for errors and omissions of his or her office in making such certificate. Tax collectors "may appoint deputies to act in their behalf in carrying out the duties prescribed by law." § 197.103, Fla....

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Serv. Employees Intern. Union 16 v. Perc, 752 So. 2d 569 (Fla. 2000).

Cited 1 times | Published | Supreme Court of Florida | 2000 WL 31835

...Work requiring advanced knowledge in a field of science or learning customarily acquired by a prolonged course of specialized intellectual instruction.... § 447.203, Fla.Stat. (1997) (emphasis added). [5] See § 30.07, Fla.Stat. (1997). [6] See § 28.06, Fla.Stat. (1997). [7] See § 193.024, Fla.Stat. (1997). [8] See § 197.103, Fla.Stat....

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