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2009 Florida Statutes
Prepayment of deferred taxes and non-ad valorem assessments.
197.3076 Prepayment of deferred taxes and non-ad valorem assessments.--
(1) All or part of the deferred taxes, non-ad valorem assessments, and accrued interest may at any time be paid to the tax collector by:
(a) The property owner; or
(b) The property owner's next of kin, heir, child, or any person having or claiming a legal or equitable interest in the property, if an objection is not made by the owner within 30 days after the tax collector notifies the property owner of the fact that such payment has been tendered.
(2) Any partial payment made pursuant to this section shall be applied first to accrued interest.
History.--s. 6, ch. 2007-198.