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Florida Administrative Code (Last Updated: June 27, 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 deeds already issued may only be canceled, set aside or determined to be void by a judicial decree.
21(2)(a) When a tax deed has been issued incorrectly and the tax deed holder agrees to transfer the tax deed to the county the clerk must refund to the tax deed holder the amount paid for the tax deed plus any subsequent taxes paid as provided by Section 69197.542, F.S.
71(b) If the tax deed is voluntarily surrendered, it is not necessary for the clerk to obtain a judicial determination of the validity of the tax deed.
98Rulemaking Authority 100195.027(1), 101213.06(1) FS. 103Law Implemented 105197.122, 106197.182, 107197.443, 108197.522, 109197.542, 110197.593, 111197.602 FS. 113History–New 6-18-85, Formerly 12D-13.66, Amended 4-5-16.
