Florida Statute 197.343 - 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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197.343 Tax notices; additional notice required.—

(1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic transmission of the additional tax notice may be used only with the express consent of the property owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. The notice shall include a description of the property and a statement that if the taxes are not paid:

(a) For real property, a tax certificate may be sold; and

(b) For tangible personal property, the property may be sold.

(2) When the taxes under s. 193.481 on subsurface rights become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be sent to the owner of the fee to which these subsurface rights are attached. The additional notice may be transmitted electronically only with the express consent of the fee owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.

(3) The tax collector shall send such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department. An additional notice may be transmitted electronically only with the express consent of the property owner. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice shall be sent. However, an original electronic transmission used with the consent of the property owner is the official mailing for the purpose of this section.

History.—s. 160, ch. 85-342; s. 5, ch. 88-146; s. 13, ch. 93-132; s. 1011, ch. 95-147; s. 3, ch. 96-288; s. 32, ch. 2000-151; s. 6, ch. 2001-137; s. 2, ch. 2009-130; s. 28, ch. 2011-151.

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Amendments to 197.343

Annotations, Discussions, Cases:

Cases Citing Statute 197.343

Total Results: 4 | Sort by: Relevance | Newest First

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Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004).

Cited 8 times | Published | Supreme Court of Florida | 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828

...NOTES [1] When a taxpayer fails to pay assessed taxes, the tax collector's office is required to send an additional tax notice informing the taxpayer that if the taxes are not paid, a tax certificate will be sold for the taxes. The taxpayer is also informed that the property may be sold at a future date. See § 197.343(1), Fla....

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High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986).

Cited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400

...ment of each taxable item of property (§§ 194.011(1), 197.072(1), Fla. Stat.) time-share owners are not. Other real property owners, as taxpayers on the assessment roll, are entitled to an additional tax notice prior to the date of delinquency (§ 197.343(1), Fla....

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Cape Atl. Landowners Ass'n v. Cnty. of Volusia, 581 So. 2d 1384 (Fla. Dist. Ct. App. 1991).

Cited 1 times | Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 5646, 1991 WL 105618

...d four times. The applicable statutes pertinent to this appeal that prescribe the procedures for the sale of tax certificates and the subsequent issue of tax deeds for subsurface rights are found in the following sections of Florida Statutes (1985): 197.343 Tax notices; additional notice required.— * He * * * * (2) When the taxes under s....

...(3) Upon ultimate disposition of the application for a tax deed, the clerk shall enter his certificate of notice and his certificate of advertising in the public records of the county with such other relevant documents as may be required by the department. NOTICE OF TAX SALE CERTIFICATE UNDER SECTION 197.343(2) The problem with the trial court’s order is that, while it is correct in stating that, under section 193.481, Florida Statutes, subsurface rights may be taxed separately and separate certificates issued thereon, it fails to recognize that the plaintiff did not complain about that portion of the procedure. The plaintiff complained primarily about the lack of notice under section 197.343(2), Florida Statutes....

...Although the cases cited above refer to titleholders and the owners in the instant case do not hold title to the subsurface rights, we believe that the plaintiff stated, and has, a cause of action for cancellation of the tax deed by alleging, inter alia, that the county failed to give the notice required under section 197.343(2)....

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Sarasota Herald-Tribune Co. v. Sarasota Cnty., 632 So. 2d 606 (Fla. Dist. Ct. App. 1993).

Published | District Court of Appeal of Florida | 1993 Fla. App. LEXIS 11757, 1993 WL 482476

...Moreover, the taxpayers who have not paid their taxes thirty days before the date of delinquency are notified by mail that if the property taxes are not paid, a tax certificate will be sold for the taxes and the property may be sold at a future date. See § 197.343(1), Fla.Stat....

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