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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) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency. During the first 30 days after a corrected tax notice is sent, a four-percent discount will apply. Thereafter, the regular discount periods will apply, if any. Taxes are delinquent on April 1 of the year following the year of assessment, or after 60 days have expired after the date the corrected tax notice is sent, whichever is later.
97(2)(a) If the tax liability was not altered by the VAB, and the taxpayer owes ad valorem taxes in excess of the amount paid under Section 123194.014, F.S., 125the unpaid amount is entitled to the discounts according to Section 136197.162, F.S. 138If the taxes are delinquent, they accrue interest at the rate of 12 percent per year from the date of delinquency until the unpaid amount is paid. The three percent minimum interest for delinquent taxes assessed in Section 176197.172, F.S., 178will not apply.
181(b) If the VAB determines that a refund is due on all or a portion of the amount paid under Section 202194.014, F.S., 204the overpaid amount accrues interest at the rate of 12 percent per year from the date taxes would have become delinquent until the refund is paid.
230Rulemaking Authority 232194.034(1), 233195.027(1), 234213.06(1) FS. 236Law Implemented 238194.014, 239194.034, 240197.162, 241197.172, 242197.323, 243197.333 FS. 245History–New 6-18-85, Formerly 12D-13.05, Amended 4-5-16.
