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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-13. Tax Collectors Rules And Regulations |
1(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when the tax roll certifications required by Section 31193.122, F.S., 33are late and the tax notices are sent less than 60 days before April 1, following the year in which the taxes are assessed. In these cases, the delinquency date is the day 66after 60 days have expired from the date tax notices were sent78.
79(2) Delinquent real property taxes 84and non-ad valorem assessments 88are subject to interest at the rate 95required by Section 98197.172, F.S., 100calculated monthly from the date of delinquency until the tax 110and non-ad valorem assessment 114is collected or a tax certificate is awarded. A minimum charge of three percent must be charged on delinquent real property taxes 136and non-ad valorem assessments140.
141(3) Delinquent personal property taxes are subject to interest at the rate 153required by Section 156197.172, F.S., 158calculated monthly from the date of delinquency until paid or barred under Chapter 95, F.S.
173Rulemaking Authority 175195.027(1), 176213.06(1) FS. 178Law Implemented 180192.048, 181193.122, 182197.172, 183197.301, 184197.332, 185197.374, 186197.402, 187197.417, 188197.432 FS. 190History–New 6-18-85, Formerly 12D-13.04, Amended 4-5-16.
