# Fla. Stat. § 197.131: 197.131 Correction of erroneous assessments

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.131

## Section

- **Citation:** Fla. Stat. § 197.131
- **Heading:** 197.131 Correction of erroneous assessments
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 197 / Section 197.131

## Text

Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect only the tax justly due.

History: s. 131, ch. 85-342; s. 1002, ch. 95-147.

## Nearby sections

- [Fla. Stat. § 197.102 197.102 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.102.md)
- [Fla. Stat. § 197.103 197.103 Deputy tax collectors; appointment.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.103.md)
- [Fla. Stat. § 197.122 197.122 Lien of taxes; application.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.122.md)
- [Fla. Stat. § 197.123 197.123 Erroneous returns; notification of property appraiser.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.123.md)
- [Fla. Stat. § 197.131 197.131 Correction of erroneous assessments.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.131.md)
- [Fla. Stat. § 197.146 197.146 Uncollectible personal property taxes; correction of tax roll.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.146.md)
- [Fla. Stat. § 197.152 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.152.md)
- [Fla. Stat. § 197.162 197.162 Tax discount payment periods.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.162.md)
- [Fla. Stat. § 197.172 197.172 Interest rate; calculation and minimum.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.172.md)
- [Fla. Stat. § 197.182 197.182 Department of Revenue to pass upon and order refunds.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.182.md)
- [Fla. Stat. § 197.192 197.192 Land not to be divided or plat filed until taxes paid.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.192.md)
- [Fla. Stat. § 197.212 197.212 Minimum tax bill.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.212.md)
- [Fla. Stat. § 197.217 197.217 Judicial sale; payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.217.md)
- [Fla. Stat. § 197.222 197.222 Prepayment of estimated tax by installment method.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.222.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.131. Check the current official text before relying on it. Not legal advice.