Florida Administrative Code (Last Updated: December 2, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-13. Tax Collectors Rules And Regulations |
12D-13.001. Definitions |
12D-13.002. When Taxes Are Due; Notice of Publication; Discount Payment Periods |
12D-13.004. Interest on Delinquent Taxes |
12D-13.005. Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review |
12D-13.006. Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections |
12D-13.007. Cutouts, Time for Requesting and Procedure |
12D-13.008. Discounts, Errors, Double Assessments, and Insolvencies Report |
12D-13.009. Refunds |
12D-13.010. Destruction of Twenty-Year-Old Tax Receipts (Repealed) |
12D-13.011. Lien of Taxes (Repealed) |
12D-13.012. Payment of Taxes Before Platting |
12D-13.013. Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants |
12D-13.014. Penalties or Interest, Collection on Roll |
12D-13.015. Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls |
12D-13.016. Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account |
12D-13.019. Collection of Interest or Penalties on Back Assessments |
12D-13.020. Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed) |
12D-13.021. Computerized Mass Payment of Real Estate Taxes (Repealed) |
12D-13.022. Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan |
12D-13.023. Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed) |
12D-13.024. Installment Taxes: Tax Collector to Mail Applications (Repealed) |
12D-13.025. Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed) |
12D-13.026. Installment Taxes: Preparation and Mailing of Tax Notices (Repealed) |
12D-13.027. Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed) |
12D-13.028. Homestead Tax Deferral - Definitions (Repealed) |
12D-13.029. Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes |
12D-13.030. Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed) |
12D-13.031. Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed) |
12D-13.032. Homestead Tax Deferral - Payment of Tax (Repealed) |
12D-13.033. Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed) |
12D-13.034. Homestead Tax Deferral - Proof of Insurance (Repealed) |
12D-13.035. Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed) |
12D-13.036. Advertisement of Property with Delinquent Taxes |
12D-13.037. Collection of Taxes Before Certified Roll |
12D-13.038. Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments |
12D-13.039. Tax Certificate Notice (Repealed) |
12D-13.040. Notice to Mortgagee of Real and Personal Property Taxes |
12D-13.041. Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed) |
12D-13.042. Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors |
12D-13.044. Sale of Personal Property After Seizure |
12D-13.045. Sale of Tax Certificates for Unpaid Taxes |
12D-13.046. Taxation of Governmental Property Under Lease to Non-Governmental Lessee |
12D-13.047. Tax Certificates on Certain Homestead Property |
12D-13.048. Interest Rate on Tax Certificates (Repealed) |
12D-13.050. Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls |
12D-13.051. General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed) |
12D-13.052. Redemption or Purchase of Tax Certificates Belonging to the County (Repealed) |
12D-13.053. Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed) |
12D-13.054. Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed) |
12D-13.055. Redemption of Property After the Clerk Receives the Tax Collector's Certification |
12D-13.0055. Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales |
12D-13.056. Record of Tax Certificates Sold |
12D-13.057. Cancellation of Void Tax Certificates and Tax Deeds; Procedure |
12D-13.058. Cancellation of Tax Certificates, Suit by Holder (Repealed) |
12D-13.059. Statute of Limitations on Tax Certificates and Tax Warrants (Repealed) |
12D-13.060. Application for Obtaining Tax Deed by Certificate Holder; Fees |
12D-13.061. Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications |
12D-13.062. Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale |
12D-13.063. Tax Deed Sale at Public Auction |
12D-13.064. Lands Available for Taxes (Repealed) |
12D-13.065. Disbursement of Sale Proceeds (Repealed) |
12D-13.066. Procedure, Tax Deed Corrections and Cancellations |
12D-13.067. Tax Collector's Certification, Murphy Act Lands (Repealed) |
12D-13.0283. Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Undeferred Taxes, Assessments, and Interests Not Deferred |
12D-13.0285. Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens |
12D-13.0287. Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties |
12D-13.0355. Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed) |
12D-13.0455. Electronic Issuance of Tax Certificates |
12D-13.0625. Priority for Fee Owners of Subsurface Rights |