Currently, the Tax Collector is not sending tax bills on 1,838 parcels to taxpayers with an annual bill of less than $10.00; allowing a savings in postage and mail house expenditures. This practice is based on previous policy agreed to between the Board and the Tax Collector and is authorized by Florida Statute Section 197.212 as follows:

Title XIV: TAXATION AND FINANCE

Chapter 197: TAX COLLECTIONS, SALES, AND LIENS

197.212 Minimum tax bill.—On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is less than an amount up to $30. The resolution shall also instruct the property appraiser that he or she may not make an extension on the tax roll for any parcel for which the tax would amount to less than an amount up to $30. The minimum tax bill so established may not exceed an amount up to $30. This section does not apply to a parcel of property that is subject to an adverse possession claim pursuant to s. 95.18.

History.—s. 139, ch. 85-342; s. 1004, ch. 95-147; s. 8, ch. 2001-137; s. 2, ch. 2011-107.

Although the Statute was recently amended to provide for the minimum to be set at $30.00, it is recommended to continue with a minimum of $10.00.