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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) The advertisement must include:
6(a) A distinctive title (e.g., “Notice of Tax Certificate Sale”);
16(b) The date and time the sale will begin;
25(c) The location of the sale, including city and county, or the website on which the sale will be conducted (if by electronic means);
49(d) A statement explaining the sale, specifying the amount due, and explaining that the amount due on each parcel includes costs, interest and prorated advertising costs, as well as taxes and non-ad valorem assessments;
83(e) The person in whose name the property is assessed; and,
94(f)1. The legal description as shown on the tax roll, or the parcel identification number or other information which identifies the property on the current tax roll.
1212. If the parcel identification number is used, this language must be included in the newspaper notice of sale:
140See Current Tax Roll for
145Complete Legal Description.
148(2)(a) The tax collector may list all lots to be sold that are owned by the same taxpayer in a subdivision under one subdivision heading. For example: Wild Subdivision, Lot 1, Block A, Lot 6, Block R.
185(b) To apportion the advertising costs among the parcels of property, the costs of the subdivision heading will be prorated to all parcels advertised in that particular subdivision. The cost of advertising legal descriptions may be computed on a flat rate basis, regardless of the length of the description.
234Rulemaking Authority 236195.027(1), 237213.06(1) FS. 239Law Implemented 241197.402, 242197.413 FS. 244History–New 6-18-85, Formerly 12D-13.36, Amended 3-15-94, 12-27-94, 12-31-98, 4-5-16.
