I received a Notice of Intent to Record a Tax Lien from the Property Appraiser's Office due to my failure to "promptly" notify their office to remove the homestead exemption for the 2014 tax year. FS 193.155(10), 196.011(9)(a), and 196.161(1)(b) were all cited as justification for the notice along with the requirement to pay additional taxes, fees, and interest.
Although my request to the remove the 2014 tax year homestead exemption did not occur until early 2015, it did provide sufficient time for me to receive an updated tax bill and pay all 2014 property taxes prior to April 1, 2015.
Given that I paid all taxes prior to April 1 and that these statutes speak of recapturing taxes from prior tax years, it was not clear to me that these statutes applied to my situation. Therefore, I should not have to pay any penalty or interest.
Is there any official documentation/guidance/rules/case law that shed's light when such statutes should apply?