Definitions, When Taxes Are Due; Notice of Publication; Discounts if Taxes Are Paid Before Certain Times, Interest on Delinquent Taxes, Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property ...

 

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

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

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

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-13.0455Electronic Issuance of Tax Certificates

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

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 41 No. 249, December 29, 2015 issue of the Florida Administrative Register.

When presented to the Governor and Cabinet for final adoption of, and approval to file and certify with, the Secretary of State under Chapter 120, F.S., the proposed changes to this rule Chapter will read as follows:

12D-13.001, Definitions.

(1) through (9) No change.

(10) “Tax certificate” as defined in paragraph 197.102(1)(f), F.S., represents unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued against a specific parcel of real property.

(11) “Tax notice” as defined in paragraph 197.102(1)(g), F.S., is the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments or for the payment of ad valorem taxes and non-ad valorem assessments collected according to Chapter 197, F.S.

(12) “Tax receipt” as defined in paragraph 197.102(1)(h), F.S., is the paid tax notice.

(13) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 197.102, 197.162, 197.172, 197.3225, 197.432, 197.573, 200.069 FS. History–New 6-18-85, Formerly 12D-13.01, Amended 5-23-91, 2-25-96,     .

 

12D-13.002, When Taxes Are Due; Notice of Publication; Discount Payment Periods.

(1) through (3) No change.

(4)(a) Generally, tax Tax payments made before delinquency are entitled to a discount at these rates:

1. through 5. No change.

(4)(b) through (5) No change.

(6)(a) The published notice by publication as required by Section 197.322, F.S., must be large enough to be easily seen, i.e. at least 3 by 6 inches.

(b) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.092, 197.122, 197.162, 197.322, 197.332, 197.333, 197.343, 197.344, 197.3635, 197.374 FS. History–New 6-18-85, Formerly 12D-13.02, Amended 12-13-92, 12-25-96, 12-30-99,      .

 

12D-13.004, Interest on Delinquent Taxes.

(1) through (2) No change.

(3) Delinquent personal property taxes are subject to interest at the rate required by Section 197.172, F.S. of 18 percent per year, calculated monthly (one and one-half percent per month) from the date of delinquency until paid or barred under Chapter 95, F.S.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.048, 193.122, 197.172, 197.301, 197.332, 197.374, 197.402, 197.417, 197.432 FS. History–New 6-18-85, Formerly 12D-13.04, Amended    .

 

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

(1) through (10) No change.

(11)(a) When a correction in assessment, or any other error that can be corrected, is certified to the tax collector on property on which a tax certificate has been sold and the property appraiser certifies to the tax collector that an error has been made in the assessment of the property, or any other error that may be corrected, the tax collector must shall submit a request to correct or cancel the tax certificate. The request to correct or cancel shall be forwarded to the Department of Revenue for consideration. If the Department approves the request to correct or cancel the tax certificate, according to s. 197.443, F.S., the tax collector must notify the certificate holder and any affected taxing jurisdictions.

(11)(b) through (12) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.048, 197.122, 197.123, 197.131, 197.162, 197.182, 197.322, 197.323, 197.344, 197.432, 197.442, 197.443, 197.444, 197.492, 197.593 FS. History—New 6-18-85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98,    .

 

12D-13.0283, Property Tax Deferral -- Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred.

(1) through (5) No change.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemened 197.162, 196.162, 197.172, 197.2421, 197.2423, 197.252, 197.3632 FS. History—New xx-xx-xx.

 

12D-13.030, Homestead Tax Deferral – Adjustment of current Year’s Income.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.3632 FS. History–New 6-18-85, Formerly 12D-13.30, Amended 12-13-92, Repealed     .

 

12D-13.042, Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors.

(1) through (3) No change.

(4)(a) Form DR-517, Tax Collector’s Warrant, incorporated by reference in Rule 12D-16.002, F.A.C., may must be used to notify the sheriff tax collector in the county where the owner of the tangible personal property resides, if different from the county where the tangible personal property is located, that the court has validated a warrant authorizing the seizure and sale of the tangible personal property to collect delinquent taxes as provided in Section 197.413, F.S.

(b) No change

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 192.053, 197.122, 197.332, 197.412, 197.413, 197.414, 197.416, 197.417, 213.05 FS. History–New 6-18-85, Formerly 12D-13.42, Amended 5-23-91, 12-13-92, 12-27-94,    .

 

12D-13.044, Sale of Personal Property After Seizure.

(1) through (3)(a) No change.

(3)(b) If the tax collector determines that only unreasonable bids are being offered or if there are no bids, the tax collector may he or she must terminate the sale, readvertise, and sell the property at a later date.

(4) When the tax collector sells multiple items of property and the sale satisfies the tax lien and all costs and fees, but additional levied property exists, the tax collector may:

(a) Continue the sale of the excess property;

(a)(b) Turn the remaining property over to the owner or last possessor of the property;

(b)(c) Return excess property to the location where it was seized.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 30.231, 197.122, 197.416, 197.417,197.443 FS. History–New 6-18-85, Formerly 12D-13.44, Amended 5-23-91, 12-13-92,   .

 

12D-13.0455, Electronic Issuance of Tax Certificates.

Tax collectors In those counties having the ability computer capacity to issue tax certificates electronically, the tax collector may, in lieu of issuing individual document tax certificates for each tax certificate sold, issue a listing of tax certificates sold to each purchaser or county. An entry on the list constitutes shall constitute the tax certificate document and must shall contain the name of the purchaser, the amount of each tax certificate purchased, the property identification number and interest percentage bid.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.092, 197.102, 197.122, 197.402, 197.403, 197.432 FS. History–New 5-23-91, Amended    .

 

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

(1) through (2) No change.

(3)(a) After receiving the ownership and encumbrance report including the abstract or title search, the tax collector must prepare and deliver a certification to the clerk on Form DR-513, and attach a certification of the names and addresses of those persons who must be notified, as required by Subsection 197.502(4), F.S.

(b) through (c) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.3632, 197.482, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602 FS. History–New 6-18-85, Formerly 12D-13.60, Amended 5-23-91, 12-13-92, 1-11-94, 12-25-96, 12-31-98, 1-26-04, 12-30-04,   .

 

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

(1) through (2) No change.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502, 197.512, 197.522, 627.7843 FS. History–New 6-18-85, Formerly 12D-13.61, Amended 12-3-01, 12-30-04,           .

 

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

(1)(a) through (b) No change.

(c)1. The form of the notice and the information it contains must be substantially as follows:

NOTICE OF APPLICATION FOR TAX DEED Notice of Application for Tax Deed

NOTICE IS HEREBY GIVEN

That

The holder of the following tax certificates has filed the said certificates for a tax deed to be issued thereon. The certificate numbers and years of issuance, the description of the property, and the names in which it was assessed are as follows:

___ Certificate No./Year of Issuance/Description of Property/Name in which assessed

All of the said property is being in the ________ County of _________, State of Florida.

Unless the such certificate or certificates are shall be redeemed according to law, the property described in the such certificate or certificates will be sold to the highest bidder at the courthouse door on the ____  (date and time)  day of ___ at ___ a.m.

  Live auction                  Electronic sale

Dated this ______ day of 19___.

Clerk of Circuit Court, ___________ County, Florida Ad No. ___ 

2. No change.

(2) Clerk’s Responsibilities for Delivery to the Sheriff

(a) No change

(b)2. If the owner resides in Florida outside the county where the property land is located, the clerk must deliver an original plus and sufficient copies of the notice to the sheriff of the county where the owner resides, and a copy to the sheriff of the county in which the property is located, unless the property is assessed as non-agricultural acreage or vacant land;

(c) No change.

(3) If the notice to titleholders required by Sections 197.502(4)(a) and 197.522(1), F.S., is returned to the clerk as “undeliverable”, the clerk should must review the most recent property tax roll and the clerk’s court and other records containing address information to attempt to get a valid address. If an additional address is found, notice should must be resent to the titleholder at that address.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502, 197.512, 197.522, 197.542, 197.562, 197.582 FS. History–New 6-18-85, Formerly 12D-13.62, Amended 12-3-01, 1-26-04,     .