# Fla. Stat. § 197.146: 197.146 Uncollectible personal property taxes; correction of tax roll

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.146

## Section

- **Citation:** Fla. Stat. § 197.146
- **Heading:** 197.146 Uncollectible personal property taxes; correction of tax roll
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 197 / Section 197.146

## Text

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).

History: s. 5, ch. 2011-151.

## 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_S197.146. Check the current official text before relying on it. Not legal advice.