§ 20-18. Limitation of action for nonpayment.

Latest version.

Except as provided in Section 20-23, Florida Statutes, whenever any business tax required by this article to be paid to the tax collector shall remain unpaid after its due date for a period of three (3) years, no action may be commenced to enforce the payment of such delinquent tax or any penalty or interest that may be due thereon.

(Ord. No. 72-13, § 4, 7-11-72; Ord. No. 2006-40, § 1, 12-12-06)

                    
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