FL S0918

Adds "occupied and maintained" as a method of satisfying possession requirements for adverse possession claims without color of title, in addition to existing requirements of substantial enclosure or cultivation/improvement.

Requires persons claiming adverse possession to submit a uniform return form provided by the Department of Revenue within 1 year of taking possession, including name, address, date of entry, legal description, notarized attestation under penalty of perjury, and property use description.

Mandates property appraisers notify the record owner of adverse possession claims via regular mail, add notation to tax roll, and include clear notation in searchable property databases; allows removal of notation upon withdrawal, court order, deed transfer, or proof of owner's tax payment.

Establishes tax payment priority giving record owners first right to pay taxes before April 1 following assessment year, with tax collector required to refund adverse possessor's payment within 60 days if owner pays first.

Exempts properties subject to adverse possession claims from minimum tax bill provisions and requires property appraisers to assign fair and just value for partial parcel claims or unparcel property and assign parcel identification numbers as needed.