Tourist Development Tax
Administrative Advisory Number 08-03
SUBJECT: Warrants for Delinquent Tourist Development Taxes
ISSUE: Administrative Authority
DATE:Â March 11, 2008
The Tax Collector is obligated and empowered by Chapter 125, 212 and 213, Florida Statutes, that when any tax becomes delinquent, or is otherwise in jeopardy, to issue a
warrant for the full amount of the tax due or estimated to be due. The amount due will include interest, penalties, and cost of collection, and shall be recorded as a warrant in the public records of the county. The warrant shall become a lien on any real or personal property of the owner in the same manner as a recorded judgment.*
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*Polk County Ordinance 93-44, Florida Statues; Florida Statutes 125.0104(10), 212.03(5), 212.14(1), 213.69