The purpose of these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-13.001Definitions

12D-13.002When Taxes Are Due; Notice of Publication; Discounts if Taxes Are Paid Before Certain Times

12D-13.004Interest on Delinquent Taxes

12D-13.005Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review

12D-13.0055Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales.

12D-13.006Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections

12D-13.007Splits and Cutouts, Time for Requesting and Procedure

12D-13.008Errors and Insolvencies List

12D-13.009Refunds

12D-13.010Destruction of Twenty-Year-Old Tax Receipts

12D-13.011Lien of Taxes

12D-13.012Payment of Taxes Prior to Platting

12D-13.013Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants

12D-13.014Penalties or Interest, Collection on Roll

12D-13.015Printing and Posting of Tax Roll by Data Processing Methods, Delivery of Tax Roll to Tax Collector and Clerk of Court, Destruction of Tax Rolls, and Microfilm or Microfiching of Tax Rolls

12D-13.016Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account

12D-13.019Collection of Interest or Penalties on Back Assessments

12D-13.020Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure

12D-13.021Computerized Mass Payment of Real Estate Taxes

12D-13.022Installment Taxes: Form of Notice and Application for Alternative Payment of Property Taxes and Form of Notice to be Advertised

12D-13.023Installment Taxes: Distribution of Taxes and Interest, Schedule

12D-13.024Installment Taxes: Tax Collector to Mail Applications

12D-13.025Installment Taxes: Who May File an Application; Minimum Tax Bill

12D-13.026Installment Taxes: Preparation and Mailing of Tax Notices

12D-13.027nstallment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan

12D-13.028Homestead Tax Deferral - Definitions

12D-13.0283Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Undeferred Tax.

12D-13.0285Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens.

12D-13.0287Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties.

12D-13.029Homestead Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Delinquent Deferred Taxes

12D-13.030Homestead Tax Deferral - Adjustment of Current Year’s Income

12D-13.031Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage

12D-13.032Homestead Tax Deferral - Payment of Tax

12D-13.033Homestead Tax Deferral - Notification to Tax Deferral Recipients

12D-13.034Homestead Tax Deferral - Proof of Insurance

12D-13.035Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application

12D-13.0355Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants

12D-13.036Advertisement of Property with Delinquent Taxes

12D-13.037Collection of Taxes by Mail; Minimum Tax Bill; Collection Prior to Certified Roll

12D-13.038Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Informational Notice; Instructions for Preparation and Mailing

12D-13.039Tax Certificate Notice

12D-13.040Notice to Mortgagee of Real and Personal Property Taxes

12D-13.041Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights

12D-13.042Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors; Attachment of Personal Property in Case of Removal

12D-13.044Sale of Personal Property After Seizure

12D-13.045Sale of Tax Certificates for Unpaid Taxes

12D-13.0455Electronic Issuance of Tax Certificates

12D-13.046Taxation of Governmental Property Under Lease to Non-Governmental Lessee

12D-13.047Collector Not to Sell Certificates on Certain Homestead Land

12D-13.048Interest Rate on Tax Certificates

12D-13.050Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls

12D-13.051General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates

12D-13.052Redemption or Purchase of Tax Certificates Belonging to the County

12D-13.053Redemption of Tax Certificates Sold to Purchaser Other than County

12D-13.054Transfer of Tax Certificates Sold to Purchaser Other than County

12D-13.055Redemption of Property after Tax Deed Application

12D-13.056List of Certificates Sold for Taxes

12D-13.057Cancellation of Void Tax Certificates and Tax Deeds; Procedure; Return of Payments

12D-13.058Cancellation of Tax Certificates, Suit by Holder

12D-13.059Statute of Limitations on Tax Certificates and Tax Warrants

12D-13.060Application for Obtaining Tax Deed by Holder of Tax Certificate; Fees

12D-13.061Minimum Standards for Ownership and Encumbrance Reports Made in Connection with Tax Deed Applications; Fees

12D-13.062Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale

12D-13.0625Priority for Fee Owners of Subsurface Rights.

12D-13.063Sale at Public Auction

12D-13.064Lands Available for Taxes

12D-13.065Disbursement of Proceeds of Sale

12D-13.066Procedure, Tax Deed Corrections and Cancellations

12D-13.067Tax Collector’s Certification, Murphy Act Lands

PURPOSE AND EFFECT: The purpose of these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) make the language easier to read.

The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These proposed new, amended, and repealed rules will be posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/

SUBJECT AREA TO BE ADDRESSED: The subject of these proposed new, amended, and repealed rules is the procedures that tax collectors and clerks of court use to collect and distribute ad valorem taxes and non-ad valorem assessments.

RULEMAKING AUTHORITY: 193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS.

LAW IMPLEMENTED: 28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: May 28, 2015, 10:00 a.m.

PLACE: Conference Room 1220, Building 2, Capital Circle office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop through our teleconference system using instructions that will be included with the agenda for this workshop. The agenda and supporting information for the workshop will be posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Mike Cotton at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Larry Green, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email: [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.