FL H0927

Specifies that occupation and maintenance of property satisfies possession requirements for adverse possession claims without color of title, in addition to substantial enclosure or cultivation.

Requires persons claiming adverse possession to file a uniform return form provided by the Department of Revenue within 1 year of entering possession, including notarized attestation under penalty of perjury and full legal description of the property.

Mandates property appraisers notify the record owner of adverse possession claims via regular mail and add notation to tax rolls; allows removal of notation if claim is withdrawn, owner proves title in court, or owner pays taxes during the claim period.

Gives tax priority to record owners by requiring refund of any adverse possessor tax payments made before April 1 following assessment if the owner pays the same annual tax assessment before that deadline.

Excludes property subject to adverse possession claims from minimum tax bill provisions and applies procedural and tax payment rules retroactively to all adverse possession claims regardless of return submission date.