FL S1444

Requires tax collectors to automatically refund overpayments greater than $5 resulting from taxpayer error, regardless of when the overpayment occurred.

Eliminates the 4-year time limitation for claiming refunds of ad valorem taxes due to taxpayer error.

Limits actions to contest denial of refunds to 60 days after the tax collector issues written denial to the taxpayer.

Requires refund claims to be made in accordance with department rules, with denial notices sent by certified mail to the taxpayer.

Takes effect July 1, 2011.