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Florida Administrative Code (Last Updated: March 13, 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) Tax certificates must not be sold on assessments of “improvements” which have been conveyed to personal property by deed, contract, or other written instrument.
26(2) The property classification must determine the tax roll on which the property should appear and the method of collecting the tax should it become delinquent.
52(3) When it is determined that property on which 61a tax certificate has been issued 67should have been on the personal property tax roll, the tax certificate must be canceled by the Department when requested by the tax collector.
91(4) When personal property was assessed on the real property tax roll and a tax certificate issued, the assessment against the property owner may be enforced within the same time and manner as other personal property taxes.
128Rulemaking Authority 130195.027(1), 131213.06(1) FS. 133Law Implemented 135196.199, 136197.182, 137197.432, 138197.443, 139197.502 FS. 141History–New 6-18-85, Formerly 12D-13.50, Amended 4-5-16.
