197.146 Uncollectible personal property taxes; correction of tax roll.
101 words·~1 min read·
/fl/title-xiv/chapter-197/197-146A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413
(8)and (9).