FL S1142

Specifies that occupation and maintenance of property satisfies possession requirements for adverse possession claims without color of title.

Requires adverse possession claimants to submit a uniform return form to the property appraiser within 1 year of taking possession, including claimant information, date of possession, legal description, notarized attestation under penalty of perjury, property use description, and a receipt.

Mandates property appraiser notify the property owner of record about the adverse possession claim via regular mail and add a notation to the tax roll; claimants must continue paying all property taxes subject to owner-of-record tax payment priority.

Creates procedures for adverse possession claims against property portions or unassigned parcels, requiring property appraisers to assign parcel numbers and fair market values; establishes conditions for removing adverse possession notations from records.

Provides that owner-of-record tax payments made before April 1 have priority over adverse possessor payments, with refunds issued within 60 days if owner pays before that deadline; excludes properties with adverse possession claims from minimum tax bill provisions.