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Florida Administrative Code (Last Updated: April 18, 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) By the 60th day after the tax certificate sale is completed, the tax collector 16must provide a report to the Board of County Commissioners on Discounts, 28Errors, Double Assessments, and Insolvencies, 33Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies, incorporated by reference in Rule 4812D-16.002, 49F.A.C. For each tax roll, t55he report must show the name to whom credit was allowed, the property identification number, amount of taxes reduced from the roll, and the reason for the reduction. 83This detailed information is not required for payment discounts that were allowed. The report may be submitted in an electronic format.
104(2) It is not necessary for the tax collector to have a certificate of correction from the property appraiser on each item that appears on the report.
131(3) When the tax collector has proof an error has occurred, the tax collector must place this error or correction on the report. A certificate of correction is only one method of offering proof to the tax collector that an error has occurred. (See Rule 17612D-13.006, 177F.A.C.)
178Rulemaking Authority 180195.027(1), 181213.06(1) FS. 183Law Implemented 185197.492 FS. 187History–New 6-18-85, Formerly 12D-13.08, Amended 4-5-16.
