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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)(a) A petition filed under Section 7197.413(2), F.S., 9must request the court to authorize the collection of all costs and fees that any public official may expend or charge in their official duty of levying on, seizing, and selling personal property.
42(b) Costs and fees which may be authorized include, but are not limited to:
561. A pro rata portion of the filing fee,
652. The fee charged by the clerk for taxpayer notification that a petition was filed,
803. A pro rata portion of the advertising fees or charges,
914. A pro rata portion of the attorney’s fees incurred in the filing of the petition,
1075. Statutory fees of the tax collector, sheriff and clerk,
1176. Storage fees,
1207. Transportation costs, and
1248. Insurance fees.
127(2) The tax collector may include all delinquent personal property accounts on one petition, or may file several petitions which include any number of delinquent taxpayers the tax collector determines to be necessary.
160(3) When the tax collector determines that the property appraiser has assessed personal property with an incomplete or improper identification, and the tax collector cannot proceed under Section 188197.413, F.S., 190the tax collector must notify the property appraiser that the property is not properly described or identified.
207(4)(a) Form DR-517, Tax Collector’s Warrant, incorporated by reference in Rule 21812D-16.002, 219F.A.C., may be used to notify the sheriff in the county where the tangible personal property is located, that the court has validated a warrant authorizing the seizure and sale of the tangible personal property to collect delinquent taxes as provided in Section 262197.413, F.S.
264(b) Form DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes, incorporated by reference in Rule 28312D-16.002, 284F.A.C., must be used to notify a lessee that the court has validated a warrant authorizing the seizure and sale of real property or tangible personal property or both to collect delinquent taxes as provided in Sections 321197.413 322and 323197.417, F.S.
325Rulemaking Authority 327195.022, 328195.027(1), 329213.06(1) FS. 331Law Implemented 333192.053, 334197.122, 335197.332, 336197.412, 337197.413, 338197.414, 339197.416, 340197.417 FS. 342History–New 6-18-85, Formerly 12D-13.42, Amended 5-23-91, 12-13-92, 12-27-94, 4-5-16.
