FL H0903

Requires persons claiming adverse possession to pay all outstanding taxes and special improvement liens within 1 year of entering possession, then file a return with the property appraiser within 30 days after complying with tax payments.

Mandates use of a uniform return form provided by the Department of Revenue that includes the claimant's name and address, date of entry, legal property description, notarized attestation, property use description, and tax payment dates.

Requires the return to display a notice in at least 12-point uppercase boldfaced type stating "THIS RETURN DOES NOT CREATE ANY INTEREST ENFORCEABLE BY LAW IN THE DESCRIBED PROPERTY" and includes a notarized perjury clause.

Criminalizes occupying or attempting to occupy a residential structure solely by adverse possession before filing the required return as trespass under section 810.08, and criminalizes leasing such property as theft under section 812.014.

Takes effect July 1, 2013, and amends section 197.3335 to require tax collectors to check for adverse possession returns when receiving subsequent payments on the same property parcel.