FL S0292

Allows occupation and maintenance of property to satisfy possession requirements for adverse possession claims without color of title, in addition to substantial enclosure or cultivation/improvement.

Requires persons claiming adverse possession to file a uniform return with the property appraiser within 1 year of entering possession, including name, address, date of possession, legal description, notarized attestation under penalty of perjury, and property use description.

Mandates property appraiser notify the record owner of the adverse possession claim via mail and add notation to tax roll; allows refusal to accept returns if property cannot be identified and may require survey.

Establishes tax payment priority for record owners who pay taxes before April 1 following the tax assessment year, requiring refund of any prior payments made by the adverse possessor within 60 days.

Excludes properties subject to adverse possession claims from minimum tax bill provisions and requires property appraisers to include adverse possession notations in searchable property databases.