12D-13.047. Tax Certificates on Certain Homestead Property

Effective on Tuesday, April 5, 2016

1(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.

48(2) The county may sell any certificates issued to it under Section 60197.432(4), F.S., 62if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property.

86Rulemaking Authority 88195.027(1), 89213.06(1) FS. 91Law Implemented 93197.432, 94197.502 FS. 96History–New 6-18-85, Formerly 12D-13.47, Amended 5-23-91. 4-5-16.

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Historical Versions(1)

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Related Statutes:

Related Notices (3)

                    
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