The 2023 Florida Statutes (including Special Session C)
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. . . history or otherwise, which supports his position that the statutory rate of interest provided in § 197.172 . . .
. . . See § 197.172, Fla. Stat. (2008). . Amend. VIII, U.S. Const. . . . .
. . . Section 197.172 of the Florida Statutes provides in part: 197.172. . . . Stat. § 197.172. . . . Tax Collector is entitled to interest only at the judgment rate, and not at the rate set forth in § 197.172 . . . In other cases, however, Courts have concluded that the interest rate contained in § 197.172 is not a . . . the Court addressed the rate of interest established for delinquent real estate taxes (18%) under § 197.172 . . .
. . . . §§ 197.172(4) and (1) respectively. . . .
. . . . § 197.172, this Court had an opportunity to consider the same issue in the case of Roger, supra. . . .
. . . Stat. 197.172. . . .
. . . . §§ 197.172, .432(5).... . . .
. . . . § 197.172. . . . Florida Statute § 197.172, which sets forth the interest rate at which delinquent real estate taxes accrue . . . Stat. § 197.172 (West 2000). . . .
. . . With regard to the calculation of interest for delinquent real property taxes, section 197.172(1), Florida . . .
. . . Florida Statute § 197.172 sets forth the interest rate at which delinquent real estate taxes accrue, . . . and provides in part: 197.172 Interest rate; calculation and minimum (1) Real property taxes shall bear . . . Florida Statute § 197.172 (1995). . . . The Tax Collector states that it is entitled to the statutory rate of interest provided in § 197.172. . . . The Debtor argues that the statutory interest rate provided in § 197.172 constitutes a penalty, and thus . . .
. . . The County argues for the rate provided for in 197.172(3) Fla.Stat. . . . this case to determine the County’s pre-distribution interest on its personal property tax claim is § 197.172 . . . One court has held that the real estate portions (subsections (1) and (2)) of § 197.172 Fla.Stat. are . . . Subsection (3) of section 197.172, not subsections (1) and (2) is applicable. . . . The real estate portions of section 197.172 may be a penalty. That issue is not before this Court. . . .
. . . Florida Statute § 197.172 sets forth the interest to accrue on a tax delinquency, and provides, in pertinent . . . part, as follows: § 197.172 — Interest rate; Calculation and Minimum— (1) Real Property taxes shall . . .
. . . . §§ 197.172, .432(5). If there is no buyer, the certificate is issued to the county. § 197.432(5). . . .
. . . . § 197.172 does not vary at all. . . . .