# Fla. Stat. § 197.152: 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C197_S197.152

## Section

- **Citation:** Fla. Stat. § 197.152
- **Heading:** 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 197 / Section 197.152

## Text

Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.

History: s. 133, ch. 85-342.

## 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_S197.152. Check the current official text before relying on it. Not legal advice.