CopyCited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749
...where the property is not subject to the tax assessed; [or] where the tax roll is illegal due to some affirmative wrongdoing by the taxing official." A voidable assessment is one "which is made in good faith but is merely irregular or unfair." Id. at 815 n. 4. [7] See § 197.333, Fla....
CopyCited 18 times | Published | Supreme Court of Florida | 1999 WL 278107
...n January 1 shall have no value placed thereon. " (Emphasis supplied.) Therefore, if improvements are not substantially completed by January 1, there will be no tax liability on the value of the improvements until the following fiscal year. Further, section 197.333 provides that all taxes are due and payable on November 1, but those taxes do not become delinquent until April 1 following the year in which they are assessed....
CopyCited 9 times | Published | United States Bankruptcy Court, S.D. Florida. | 1991 Bankr. LEXIS 1958
...ax is assessed. Fla. Stat. §
197.122. The lien attaches January 1 of the year that the taxes are levied. Id. Taxes become due and payable on November 1 of the year in which they are assessed, and are delinquent on April 1 of the following year. Id. §
197.333; Church of Scientology of California v....
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 1993 WL 100651
...3d DCA), review denied,
475 So.2d 696 (Fla. 1985), is not on point. Here, unlike Wagner, Peninsula's actions were squarely within its contractual rights. [8] The Mortgage Note was expressly made subject to the terms of the Construction Loan Agreement. [9] See §
197.333, Fla....
CopyCited 3 times | Published | District Court, M.D. Florida | 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975
...though cognate in immaterial respects are inherently different in their controlling aspects. (internal citations omitted). Moreover, Florida Statutes specifically provide that (a) taxes are due and payable on November 1 of each year, see Fla. Stat. § 197.333; (b) taxes become delinquent on April 1 of the following year, see id.; and (c) the lien on the property against which the taxes have been assessed takes effect as of January 1 of the year the taxes were levied, see Fla....
CopyCited 1 times | Published | Florida 3rd District Court of Appeal | 2005 WL 1345433
...jurisdiction once taxes become delinquent"). As petitioners correctly contend, the taxpayer in this case did not remain current in the payment of its taxes for the year following the action contesting its 2001 assessment thereby mandating dismissal. Section 197.333 of the Florida Statutes, provides that ad valorem taxes on tangible personal property become due and payable on November 1 of each year (or as soon thereafter upon receipt of the certified tax roll by the tax collector) and are delinquent if not paid by April 1 of the following year (or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later). § 197.333, Fla....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
A. Butterworth Attorney General RAB/tls 1 Section
197.333, F.S. 2 Id., also providing that taxes may
CopyAgo (Fla. Att'y Gen. 2004).
Published | Florida Attorney General Reports
Sincerely, Charlie Crist Attorney General CC/tjw 1 Section
197.333, Fla. Stat. 2 Id. The statute further provides
CopyPublished | District Court of Appeal of Florida
operation of law on April 1, 2017, pursuant to section
197.333, Florida Statutes (2016). Taxes become “delinquent
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1990 Bankr. LEXIS 2709, 1990 WL 251951
...taxes). The claim arose out of taxes assessed against restaurant equipment belonging to the Debtor on January 1, 1989 pursuant to Fla.Stat. §
197.122. The taxes became due November 1, 1989, and were considered delinquent on April 1, 1990. Fla.Stat. §
197.333....
...According to the statute, the county's tax lien was perfected without the obtaining of the warrants. Other courts have interpreted similar state statutes in the same manner. See, Equibank, N.A. v. Wheeling-Pittsburgh Steel Corp.,
884 F.2d 80 (3rd Cir.1989). Pursuant to Fla.Stat. §
197.122 and §
197.333, the taxes were assessed on Debtor's restaurant equipment on January 1, 1989 (pre-petition)....
CopyPublished | Florida 1st District Court of Appeal
...See §§
193.122(1)-(3);
197.322(1)-(2);
197.323(1), Fla. Stat. (2013). This usually occurs sometime in
October. Within 20 working days of receiving the certified assessment roll, the tax
collector sends each taxpayer a notice stating the amount of current taxes due. §
197.322(3), Fla. Stat. (2013). Section
197.333, Florida Statutes (2013), provides
that “[a]ll taxes shall be due and payable on November 1 of each year or as soon
thereafter as the certified tax roll is received by the tax collector.” Taxes assessed
on November 1 become delinquent on April 1 of the following year....
