§ 5. Omitted Assessments.

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If the assessor shall discover that any real estate was omitted from the assessment roll of any or all of seven preceding years or that the taxes on any real estate for any or all of such years have been declared invalid, he shall assess the same for such years or year for which such real estate escaped taxation, making the assessment on the roll for the current year and giving the year for which such assessment is made, and such assessment shall have all the force and effect that it could have had if made in such previous years or year, and the taxes thereon shall be levied and collected in like manner as the taxes for the current year.

(Laws of Fla. ch. 15394(1931), § 5)

                    
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