Taxpayer Rights & Our Office
The Tax Collector's Office is committed to taxpayer rights.
In the areas of property tax and tourist development tax administration, taxpayer
rights are provided for in Florida Statutes.
F.S. 192.0105 provides Taxpayer Rights during the levy, assessment, collection,
and enforcement processes of property taxes.
Click here for Property Taxpayer's Bill of Rights document (in
PDF)... Get Adobe Reader
Click here to access F.S. 192.0105
Tourist Development Taxes
In Polk County, the tourist development tax is an add-on sales tax that is authorized
to be administered at the local level through the Tax Collector's Office pursuant
to F.S. 125.0104 and applicable county ordinances. In the area of tourist development
tax administration, the Tax Collector's Office adheres to the Taxpayer Rights
provisions found in F.S. 213.015.
Click here to review F.S. 213.015