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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-18. Non-Ad Valorem Assessments And Special Assessments |
12D-18.010. Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules of Construction
1(1) Non-ad valorem assessments certified and collected pursuant to Section 11197.3632, F.S., 13and special assessments certified and collected pursuant to Section 22197.363, F.S., 24are made subject to all collection provisions of Chapter 197, F.S., including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for non payment. For capital project assessments, a local government may choose not to allow prepayment of capital project assessments. However, if prepayments are allowed, the errors and insolvency procedures described in Section 96197.492, F.S., 98shall be followed.
101(2) Therefore, all collection provisions contained in Rule 12D-13, F.A.C., are incorporated in this rule chapter and made a part of this rule chapter as if fully set forth. For purposes of this rule chapter only, and for purposes of applying the collection provisions of Rule 12D-13, F.A.C., special assessments and non-ad valorem assessments shall be treated and administered as ad valorem taxes or real property taxes to the extent necessary to apply this rule chapter. In the event of any conflict or inconsistency between Rule 12D-13, F.A.C., and this rule chapter, the provisions of this rule chapter shall control over the provisions of Rule 12D-13, F.A.C., to the extent of such conflict or inconsistency.
216(3) The collection and enforcement provisions of Rule 12D-13, F.A.C., shall be expressly applicable to special assessments and non-ad valorem assessments, where the context will permit and, as far as lawfully practicable, shall be applicable to the levy and collection of special assessments and non-ad valorem assessments imposed pursuant to this rule chapter.
269(4) In the event that any part of this rule chapter is invalidated by a decision of a court or other tribunal, then the remainder shall remain in effect to the extent possible consistent with such decision.
306(5) The provisions of this rule chapter shall not be construed to apply retroactively or to defeat or impair any right under any contract existing on its effective date, or any of the following matters, if validly completed or begun prior to the effective date of this rule chapter:
355(a) Rule 35712D-18.003, 358F.A.C., regarding four consecutive weeks advertising notice of intent;
367(b) Rule 36912D-18.003, 370F.A.C., regarding passage of a resolution of intent;
378(c) Subsection 38012D-18.005(2), 381F.A.C., regarding notice by advertising or first class mail of roll adoption hearing; or,
395(d) Rule 39712D-18.005, 398F.A.C., regarding levy adopted consistent with Sections 405197.3632(4)(a) 406and (6), F.S., for a term of years.
414Rulemaking Authority 416195.027(1), 417197.3632(11), 418197.3635, 419213.06(1) FS. 421Law Implemented 423197.322, 424197.363, 425197.3631, 426197.3632, 427197.3635, 428213.05 FS. 430History–New 2-21-91.
