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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) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Rule 3012D-13.005, 31F.A.C.).
32(2) As provided in Section 37194.171(3), F.S., 39a taxpayer must pay the amount he or she admits is owed to the tax collector before he or she can bring an action to contest a tax assessment. The tax collector must issue a receipt that contains the name of the person appearing on the tax roll, the year of assessment, legal description, the date and amount paid.
98(3) When the assessed value of several parcels is being contested according to Section 112194.171, F.S., 114the taxpayer must make a written statement as to the amount he or she admits is owed on each parcel. If there are several parcels of property assessed and included on one tax notice, the property owner must prepare a statement admitting the amount owed on each parcel. The tax collector’s receipt must show each parcel and the taxpayer’s payment for each parcel. The tax collector must not issue a receipt without a written statement by the taxpayer.
192(4)(a) A partial payment of taxes as required by Section 202194.171(3), F.S., 204and the timely filing of a complaint according to Section 214194.171(2), F.S., 216suspends all procedures for the collection of taxes for the contested year until a final disposition of the action is rendered by the court. On the recapitulation of the tax roll, the tax collector must show the unpaid portion as currently in litigation.
259(b) A partial payment of taxes as required by Section 269194.171(3), F.S., 271without the timely filing of a complaint for the contested year according to Section 285194.171(2), F.S., 287does not suspend the procedures for the collection of any unpaid amounts.
299(5)(a) If the termination of litigation or the non-filing of a timely court action occurs during the delinquent period for all other parcels, the tax collector must:
3261. Collect the taxes due within 30 days. No discount, interest, penalties, or fees will apply during this time.
3452. If taxes remain unpaid, they will be delinquent and all applicable fees and interest will be due. Procedures for advertising, tax certificate sale and issuance of tax warrants as described in Chapter 197, F.S. and this rule must be followed.
386(b) When the court awards interest or penalties on the unpaid portion of taxes in litigation, the interest or penalties must be distributed to the taxing authorities in their pro rata share.
418(6) When assessments on the current tax roll are involved in bankruptcy proceedings and the court has ordered the tax collector not to collect the taxes due, the tax collector may accept full payment of the taxes due if offered.
458Rulemaking Authority 460195.027(1), 461213.06(1) FS. 463Law Implemented 465194.171, 466194.192, 467194.211, 468197.162, 469197.333, 470197.383, 471219.07 FS. 473History–New 6-18-85, Formerly 12D-13.13, Amended 12-27-94, 4-5-16.
