Published on: 20912441. The Department of Revenue amends Rules 12D-13.060, 12D-13.061, 12D-13.062, 12D-13.063, and repeals 12D-13.065, Florida Administrative Code, based on Chapter 2018-160, Laws of Florida. The purpose of amending Rules 12D-13.060 and 12D-13.061, F.A.C., is to replace “ownership and encumbrance reports” with “property information reports” to implement statute changes from section 197.502(5), Florida Statutes. The purpose of amending Rule 12D-13.062, F.A.C., is to reflect an amendment to s. 197.522(3), F.S., removing outdated procedures clerks of court follow to notify owners of property subject to tax deed sales. The clerk may rely on address information provided by the tax collector based on the certified tax roll and property information reports. The purpose of amending Rule 12D-13.063, F.A.C., is to add current taxes, if due, to the minimum bid requirement the clerk sets to calculate the opening bid at a tax deed sale, based on amendments to s. 197.502(6), F.S. The purpose of repealing Rule 12D-13.065, F.A.C., is to remove the suggested notice of disbursement of surplus tax deed sale proceeds. Section 197.582, F.S., provides language for a notice and procedures to claim surplus proceeds from a tax deed sale. The effect of these amendments provides clarification to local officials and taxpayers during the tax deed sale process.
Published on: 20619307. The Department of Revenue amends Rules 12D-13.060 through 12D-13.065, F.A.C., based on Chapter 2018-160, L.O.F. The purpose of amending Rules 12D-13.060 and 12D-13.061, F.A.C., is to replace “ownership and encumbrance reports” with “property information reports,” to implement statute changes from s. 197.502(5), F.S. The purpose of amending Rule 12D-13.062, F.A.C., is to remove outdated procedures clerks of court follow to notify owners of property subject to tax deed sales amended in s. 197.522(3), F.S. The clerk will now rely only on address information on the certified tax roll and property information reports. The purpose of amending Rule 12D-13.063, F.A.C., is to add current taxes, if due, to the total amount used for the opening bid at a tax deed sale based on amendments to s. 197.502(6), F.S. The purpose of repealing Rule 12D-13.065, F.A.C., is to remove the suggested notice of disbursement of surplus sale proceeds. Section 197.582, F.S., provides language for a notice and procedures to claim surplus proceeds from a tax deed sale. The effect of these amendments is to provide local officials and taxpayers with clarified processes. Draft rule language is on the Department’s website at http://floridarevenue.com/rules.
Published on: 17073860. Definitions, When Taxes Are Due; Notice of Publication; Discounts if Taxes Are Paid Before Certain Times, Interest on Delinquent Taxes, Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections, Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Undeferred Tax., Homestead Tax Deferral - Adjustment of Current Year's Income, Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors; Attachment of Personal Property in Case of Removal, Sale of Personal Property After Seizure, Electronic Issuance of Tax Certificates, Application for Obtaining Tax Deed by Holder of Tax Certificate; Fees, Minimum Standards for Ownership and Encumbrance Reports Made in Connection with Tax Deed Applications; Fees, Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
Published on: 16946305. The purpose of adopting these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) clarify existing language.
The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. This proposed Rule Chapter and proposed draft forms are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.
Published on: 16327348. The purpose of holding a second rule development workshop for these proposed new, amended, and repealed rules is to provide the public an opportunity to provide suggestions and ask questions regarding the revised draft. Changes have been made to the draft that was discussed at the May 28, 2015 workshop based on comments received from interested parties. The purpose of these proposed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) make the language easier to read.
The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These proposed new, amended, and repealed rules will be posted on the Department's Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/
Published on: 15959718. The purpose of these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) make the language easier to read.
The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These proposed new, amended, and repealed rules will be posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/