Construction.

F.S. 197.292
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
This chapter does not: (1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property; (2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or (3) Affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments.
Source: FL Statutes (Official Site)URL: https://www.flsenate.gov/Laws/Statutes/2025/Chapter197/AllFetched: 7/8/2026

Starting a business in Florida? Florida LLC guide: costs and requirements