{"data":{"id":"us-fl/fla.-stat.-197.254","jurisdiction":"us-fl","citation":"Fla. Stat. § 197.254","heading":"Annual notification to taxpayer.","body":"(1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s. 197.252.\n(2) On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding.\nHistory.—s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57, ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch. 92-312; s. 12, ch. 93-132; s. 18, ch. 2011-151.","path":["CHAPTER 197 TAX COLLECTIONS, SALES, AND LIENS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0100-0199/0197/0197.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:00:57Z","sha256":"accfe52fa921a0179a334dc3ec2d6ae2546314c9dd824c4ef683f6b14eccc9dc","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-197.2526","next":"us-fl/fla.-stat.-197.262"},"notice":"GroundRules: Original legal text. Not legal advice."}