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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 |
1The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 20193.122(2), F.S., 22except when:
24(1) A taxpayer files a complaint before certification and makes payment according to Section 38194.171(3), F.S.
40(2) The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Section 72196.295, F.S. 74(For the procedure to determine proration, see Rule 8212D-13.016, 83F.A.C.)
84(3) Collection under an interim assessment roll has been approved according to Section 97193.1145, F.S.
99(4) Collection of installment taxes are made according to Section 109197.222, F.S.
111(5) Collection of estimated taxes are made according to Section 121197.2301, F.S.
123Rulemaking Authority 125193.1145(9), 126195.022, 127195.027(1), 128213.06(1) FS. 130Law Implemented 132193.072, 133193.1145, 134193.122, 135194.171, 136196.295, 137197.212, 138197.222, 139197.2301, 140197.322, 141197.343, 142197.3632 FS. 144History–New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.
