12D-13.019. Collection of Interest or Penalties on Back Assessments

Effective on Tuesday, April 5, 2016

1The tax collector must collect 6back assessments as provided in Section 12193.092, F.S., 14together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year’s taxes. 46As with the current year’s taxes, discounts and interest 55apply to taxes and non-ad valorem assessments only.

63Rulemaking Authority 65195.027(1), 66213.06(1) FS. 68Law Implemented 70193.072, 71193.092, 72197.122, 73197.152, 74197.172, 75197.322 FS. 77History–New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, 4-5-16.

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