§ 1-7-95. Persons receiving exemption who are not entitled to exemption.

If the property appraiser determines that for any year within the immediately previous ten (10) years a person who was not entitled to the additional homestead exemption under this article was granted such an exemption, the property appraiser shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien. Any property that is owned by the taxpayer and is situated in this state is subject to the taxes exempted by the improper homestead exemption, plus a penalty of fifty (50) percent of the unpaid taxes for each year and interest at a rate of fifteen (15) percent per annum. However, if such an exemption is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person who improperly received the exemption may not be assessed a penalty and interest. Before any such lien may be filed, the owner must be given thirty (30) days within which to pay the taxes, penalties, and interest. Such a lien is subject to the procedures and provisions set forth in F.S. § 196.161(3), as amended.

(Ord. No. 2013-021, § 1, 7-23-13)