12-21.010. Manner and Conditions of Sale of Property

(1) Manner and Conditions of Sale of Property. The sale of taxpayer property is authorized only after a tax, fee, surcharge, penalty, interest, administrative fee, or cost of collection assessment has been issued and all review rights under Chapter 72, F.S., have been exhausted or have expired. Notice of sale will be as provided in Chapter 56, F.S. The Department will determine a minimum price for the sale of property that is subject to levy, and the sheriff will be advised in writing of the minimum price. The Department will consider the value of the property, the extent of the liability, and the expense of making the levy and sale in determining a minimum price.

(2) Should the highest bid for the seized property not equal the minimum price established for such property, the Department will:

(a) Reschedule the sale;

(b) Declare the state to be the purchaser at the minimum price upon prior request by a state agency, which state agency will pay costs to the sheriff;

(c) Sell the property to the highest bidder; or

(d) Release the property back to the taxpayer if that action is determined to be in the best interests of the state.

(3) The manner and conditions of the sale of property seized is governed by the following:

(a) The sale will be conducted by public auction or by public sale under sealed bids. Information concerning time, place, manner, and conditions of the sale will be stated in the notice of sale.

(b) Items for sale will be offered by individual units, except where similar merchandise may be sold in lots. However, the Department will sell the seized property in aggregate when it determines that this method will yield a higher bid total than selling the items by individual units.

(c) Adjournment of sale may not exceed one month. The following reasons are sufficient for adjournment of a sale:

1. Lack of sufficient bids;

2. Inclement weather;

3. Legal challenges to the bidding process;

4. The best interest of the state; or,

5. A well-founded and good faith belief, based on articulable facts, that collusion in bidding is occurring and is preventing competition or stifling bidding in violation of public policy. If the Department believes such a violation has occurred, it will cancel all bid acceptances determined to be in violation of public policy.

(d) Payments related to seized property must be made by cash, cashier’s check, certified check, or money order.

(e) Upon purchase of seized property when the bid is for $5,000 or less, the payment must be made at the time of sale. When the highest bid exceeds $5,000, a 20 percent nonrefundable deposit must be made at time of sale, and the remaining payment must be made before 4:30 p.m. on the next business day. The nonrefundable deposit must be paid without exception to the Department after other costs are deducted.

(4) Any person whose property has been levied upon may pay the amount due, together with costs and expenses, to the sheriff at any time prior to the sale. Upon such payment, the sheriff will appropriately advise the Department, will restore the property to such person, and will cease all other proceedings in connection with the levy on the property.

Rulemaking Authority 198.08, 199.202, 202.26(3), 212.18(2), 213.06(1) FS. Law Implemented 56.27, 198.20, 198.22, 199.262, 201.16, 202.33(3), 202.36, 206.075, 206.97, 206.9835, 206.9915, 211.125, 212.14, 212.15, 213.69, 213.73, 213.731, 213.74, 213.75, 213.758, 220.827, 336.021, 336.025, 403.718(3)(a), 403.7185(3)(a), 443.1316, 538.11, 624.5092, 681.117 FS. History–New 7-1-88, Amended 3-12-14.