The purpose of adopting these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7);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

 

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-13.027Installment 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 adopting 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) clarify existing language.

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. This proposed Rule Chapter and proposed draft forms are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.

SUMMARY: Proposed Rule 12D-13, F.A.C., (Tax Collectors Rules and Regulations) implements the following: The amendments to Rule 12D-13.001, F.A.C., (Definitions) revise or add definitions of words and phrases used in the administration and collection of property taxes and non-ad valorem assessments, including new terms and definitions for “designated collection office,” “express consent,” and “struck off to the county.” The amendments to Rule 12D-13.002, F.A.C., (When Taxes are Due; Notice of Publication; Discount Payment Periods) incorporate statutory changes on how discounts apply to the payment of property taxes and non-ad valorem assessments and how tax collectors determine if a payment is delinquent. The amendments also remove a suggested format for an advertisement that tax collectors used to notify taxpayers that the tax roll is open for collection. The amendments to Rule 12D-13.004, F.A.C., (Interest on Delinquent Taxes) clarify how interest will be calculated on unpaid property taxes and non-ad valorem assessments. The amendments to Rule 12D-13.005, F.A.C., (Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review) implement statutory changes the Legislature enacted in Section 197.162, F.S., regarding how discounts and interest apply to property taxes and non-ad valorem assessments that a local value adjustment board reviews. New Rule 12D-13.0055 (Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales) combines existing provisions on distribution of proceeds from other rules in this rule chapter and describes how proceeds from property taxes and non-ad valorem assessments should be distributed to the appropriate local governments that imposed the taxes and assessments. The amendments to Rule 12D-13.006, F.A.C., (Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections) clarify the procedures that property appraisers and tax collectors use to correct errors on the property tax rolls. The amendments to Rule 12D-13.007, F.A.C., (Cutouts, Time for Requesting and Procedure) remove references to the term “split,” incorporate by reference the form the property owner uses to separate the property into multiple parcels, and clarify how to handle a request for a cut out if a tax certificate will be sold on the original parcel. The amendments to Rule 12D-13.008, F.A.C., (Discounts, Errors, Double Assessments, and Insolvencies Report) incorporate statutory changes to Section 197.492, F.S., regarding the report on discounts, errors, double assessments, and insolvencies that tax collectors must annually produce and submit to their county commission. The amendments to Rule 12D-13.009, F.A.C., (Refunds) restructure provisions regarding the process taxpayers use to request a refund of property taxes and non-ad valorem assessments, incorporate the increase in the threshold for refund claims to be sent to the Department from $400 to $2,500, allows the tax collector to notify a refund applicant electronically that his or her claim was denied, and make the refund provisions easier to understand. The repeal of Rule 12D-13.010, F.A.C., (Destruction of Twenty-Year-Old Tax Receipts) eliminates obsolete procedures regarding the destruction of old tax receipts. The repeal of Rule 12D-13.011, F.A.C., (Lien of Taxes) eliminates provisions that are adequately explained in the applicable statutes (Sections 192.053, 193.092, 197.122, and 197.332, F.S.). The amendments to Rule 12D-13.012, F.A.C., (Payment of Taxes Before Platting) clarify the requirement that a property appraiser must ask the tax collector if there are any unpaid taxes on a property before agreeing to accept a request from the property owner to file a plat or subdivide the property. The amendments to Rule 12D-13.013, F.A.C., (Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants) explain the procedures a taxpayer can use to contest a tax assessment in court. The amendments to Rule 12D-13.014, F.A.C., (Penalties or Interest, Collection on Roll) restructure the rule to make it easier for tax collectors to understand. The amendments to Rule 12D-13.015, F.A.C., (Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls) specify that the property appraiser must certify the tax roll to all appropriate local officials and taxing authorities, provide that the certified roll can be in electronic format, and authorize the clerk to destroy all copies of the tax roll he or she receives after delivery of the final roll. The amendments to Rule 12D-13.016, F.A.C., (Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account) revise the rule to conform it to the provisions of Section 196.295, F.S., and to make it easier to understand. The amendments to Rule 12D-13.019, F.A.C., (Collection of Interest or Penalties on Back Assessments) emphasize that the tax collector must follow the statutory provisions in Section 193.092, F.S., that apply to this collection activity. The repeal of Rules 12D-13.020, F.A.C., (Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure) and 12D-13.021, F.A.C., (Computerized Mass Payment of Real Estate Taxes) eliminates rule provisions that are redundant of statutory provisions in Sections 197.432 and 197.4325, F.S. The revisions to Rule 12D-13.022, F.A.C., (Installment Taxes; Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan) combine into this rule the existing rule provisions for administering the installment method of paying property taxes and non-ad valorem assessments (including procedures for applying for the installment payment method, for making the required periodic payments, and for handling the transfer of part or all of the property on which the installment payment method was approved), instead of having the provisions in five separate rules as discussed below. The repeal of Rules 12D-13.023, F.A.C., (Installment Taxes: Distribution of Taxes and Interest, Schedule); 12D-13.024, F.A.C., (Installment Taxes: Tax Collector to Mail Applications); 12D-13.025, F.A.C., (Installment Taxes: Who May File an Application; Minimum Tax Bill); 12D-13.026, F.A.C., (Installment Taxes: Preparation and Mailing of Tax Notices); and 12D-13.027, F.A.C., (Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan) supports the shift of all these administrative provisions into revised Rule 12D-13.022, F.A.C. The creation of Rules 12D-13.0283 (Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred), 12D-13.0285 (Property Tax Deferral — Procedures for Reporting the Current Value of All Outstanding Liens), and 12D-13.0287 (Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties) and the amendments to Rules 12D-13.029, F.A.C., (Property Tax Deferral – Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes) and 12D-13.030, F.A.C., (Homestead Tax Deferral – Adjustment of Current Year’s Income) combine the provisions of eight existing rules on the deferred payment of property taxes and non-ad valorem assessments into these five rules. The repeal of Rules 12D-13.028, F.A.C., (Homestead Tax Deferral – Definitions); 12D-13.031, F.A.C., (Homestead Tax Deferral – Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage); 12D-13.032, F.A.C., (Homestead Tax Deferral – Payment of Tax); 12D-13.033, F.A.C., (Homestead Tax Deferral – Notification to Tax Deferral Recipients); 12D-13.034, F.A.C., (Homestead Tax Deferral – Proof of Insurance); 12D-13.035, F.A.C., (Homestead Tax Deferral – Property Appraiser to Notify Tax Collector of Denial of Homestead Application); and 12D-13.0355, F.A.C., (Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants) supports the shift of the administrative provisions from these existing rules into new and revised Rules 12D-13.0283, 12D-13.0285, 12D-13.0287, 12D-13.029, and 12D-13.030, F.A.C. The amendments to Rule 12D-13.036, F.A.C., (Advertisement of Property with Delinquent Taxes) clarify the procedures tax collectors use to advertise property with delinquent taxes and provide an example of how to handle lots owned by the same taxpayer in a subdivision. The amendments to Rule 12D-13.037, F.A.C., (Collection of Taxes Before Certified Roll) revise the rule by citing specific procedures for collecting tax based on various events. The amendments to Rule 12D-13.038, F.A.C., (Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments) eliminate provisions which are already covered in statute (Sections 197.254, 197.322, 197.344, and 197.3635, F.S.) and enable tax collectors to use alternative methods to send this notice to taxpayers. The repeal of Rule 12D-13.039, F.A.C., (Tax Certificate Notice) eliminates provisions that are redundant of provisions in Section 197.322, F.S. The amendments to Rule 12D-13.040, F.A.C., (Notice to Mortgagee of Real and Personal Property Taxes) eliminate provisions in the current rule that are covered in statute (Section 197.344, F.S.). The repeal of Rule 12D-13.041, F.A.C., (Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights) eliminates provisions that are redundant of provisions in Section 197.343, F.S., and moves an existing provision to new Rule 12D-13.0625). The amendments to Rule 12D-13.042, F.A.C., (Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors; Attachment of Personal Property in Case of Removal) remove provisions that are covered in statute (Section 197.413, F.S.), clarify the collection costs that local officials may recover through the imposition of fees, and simplify the procedures tax collectors can use for filing a petition with the court to authorize collection of these delinquent taxes. The amendments to Rule 12D-13.044, F.A.C., (Sale of Personal Property After Seizure) clarify the statutory provisions (Section 197.417, F.S.) that apply to the sale of seized personal property for unpaid taxes, authorize the sale to be advertised and conducted electronically, remove a requirement that the buyer pay immediately, and describe the procedures to be applied when proceeds during a sale are enough to cover the unpaid taxes and costs. The amendments to Rule 12D-13.045, F.A.C., (Sale of Tax Certificates for Unpaid Taxes) eliminate many of the provisions in the current rule because the revised statute (Section 197.432, F.S.) specifically addresses the issues, provide that a tax certificate sale doesn’t end until all certificates are either sold or assigned to the county, and clarify how tax collectors will handle the sale of tax certificates for property that has been back assessed. The amendments to Rules 12D-13.0455, F.A.C., (Electronic Issuance of Tax Certificates) and 12D-13.046, F.A.C., (Taxation of Governmental Property Under Lease to Non-Governmental Lessee) simplify the provisions of these rules. The amendments to Rule 12D-13.047, F.A.C., (Tax Certificates on Certain Homestead Property) require the tax collector to ensure that a tax certificate is not sold on a property for any specific year in which the property had a homestead exemption and authorize a county to sell tax certificates that have been issued to it if the property no longer has a homestead exemption. The repeal of Rule 12D-13.048, F.A.C., (Interest Rate on Tax Certificates) eliminates rule provisions that are obsolete or that another rule addresses. The amendments to Rule 12D-13.050, F.A.C., (Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls) simplify the language in the rule and remove a specific statement that a more general provision of the rule already covers. The repeal of Rules 12D-13.051, F.A.C., (General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates); 12D-13.052, F.A.C., (Redemption or Purchase of Tax Certificates Belonging to the County); 12D-13.053, F.A.C., (Redemption of Tax Certificates Sold to Purchaser Other than County); and 12D-13.054, F.A.C., (Transfer of Tax Certificates Sold to Purchaser Other than County) eliminates rule provisions that are redundant of language in Sections 197.462, 197.472, and 197.4725, F.S. The amendments to Rule 12D-13.055, F.A.C., (Redemption of Property After the Clerk Receives the Tax Collector’s Certification) clarify the procedures to follow when anyone redeems property after the tax collector has processed a tax certificate holder’s application. The amendments to Rule 12D-13.056, F.A.C., (Record of Tax Certificates Sold) remove obsolete terms and conform the rule to changes the Legislature enacted in Chapter 2011-151, Laws of Florida. The amendments to Rule 12D-13.057, F.A.C., (Cancellation of Void Tax Certificates and Tax Deeds; Procedure; Return of Payments) remove most of the language in the rule because Section 197.443, F.S., addresses the provisions. The remaining provision in this rule discusses the form tax collectors must use to document the cancellation of a void tax certificate or tax deed. The repeal of Rules 12D-13.058, F.A.C., (Cancellation of Tax Certificates, Suit by Holder) and 12D-13.059, F.A.C., (Statute of Limitations on Tax Certificates and Tax Warrants) eliminates provisions that Sections 95.091, 197.416, 197.444, and 197.482, F.S., address. The amendments to Rule 12D-13.060, F.A.C., (Application for Obtaining Tax Deed by Certificate Holder; Fees) remove statements that the statutes address, require the tax collector to give the county written notice each year about the tax certificates the county holds for which a tax deed application may be filed, clarify when a tax deed application will be incomplete, and incorporate the provision of Chapter 2014-211, Laws of Florida, that requires a clerk to attempt to hold only one tax deed resale. The amendments to Rule 12D-13.061, F.A.C., (Minimum Standards for Ownership and Encumbrance Reports Made in Connection with Tax Deed Applications) remove most of the provisions in the current rule because Section 197.502, F.S., addresses them. The amendments also explain that a contract provider may provide the ownership and encumbrance report to the tax collector in either paper or electronic form. The amendments to Rule 12D-13.062, F.A.C., (Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale) remove provisions that Section 197.512, F.S., addresses, simplify the suggested format for the required notice, and provide how the clerk should handle a notice’s return as “undeliverable” when the clerk issued the notice to inform the property owner that a tax deed sale is about to occur. The creation of Rule 12D-13.0625, F.A.C., (Priority for Fee Owners of Subsurface Rights) is based on the transfer of the provisions of existing subsection (2) of current Rule 12D-13.041, F.A.C., to this new rule, because the provisions of subsection (2) should be in close proximity to the rules on tax deed sales. The amendments to Rule 12D-13.063, F.A.C., (Tax Deed Sale at Public Auction) remove provisions in the current rule that Section 197.542, F.S., addresses, clarify how the opening bid for each property will be calculated, and prohibit consolidated sales. The repeal of Rule 12D-13.064, F.A.C., (Lands Available for Taxes) eliminates provisions that subsection (7) of Section 197.502, F.S., addresses. The amendments to Rule 12D-13.065, F.A.C., (Disbursement of Sale Proceeds) clarify how the clerk must handle proceeds from a tax deed sale that exceed the amounts required to redeem all tax certificates and to recover all costs of the sale. The amendments to Rule 12D-13.066, F.A.C., (Procedure, Tax Deed Corrections and Cancellations) remove provisions that Section 197.602, F.S., addresses and simplify the remaining provisions. The repeal of Rule 12D-13.067, F.A.C., (Tax Collector’s Certification, Murphy Act Lands) removes obsolete requirements.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for an SERC was triggered under Section 120.541(1), F.S.; and, 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

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 HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: January 21, 2016, 10:00 a.m.

PLACE: Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida

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: Robert Blick 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 IS: Robert Blick, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone [phone], email [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

Rule Chapter 12D-13, F.A.C.

 

Substantial rewording of Rule 12D-13.001 follows. See Florida Administrative Code for present text.

12D-13.001 Definitions. 

As used in this chapter, these definitions apply, unless the context clearly requires otherwise:

(1) “Calculated monthly” means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. For example, if the rate of interest is 18 percent per year, and a tax certificate is purchased on June 15, a full one and one-half percent is earned by the purchaser on July 1.

(2) “Clerk” means the Clerk of the Circuit Court.

(3) “Department” means the Department of Revenue.

(4) “Designated collection office” means any tax collector office location at which payments are accepted for property taxes.

(5) “Designated system” means an electronic payment system, provided by the tax collector or a vendor authorized by the tax collector, which allows payments to be made via the Internet.

(6) “Electronic means” includes any one or more methods of transmitting funds, information, or data: electronic data interchange, electronic funds transfer, telephone, Internet, or any other technology designated by a tax collector.

(7) “Express consent” means an affirmative action (written documentation or attestation by electronic signature) taken by or on behalf of a taxpayer to indicate agreement to receive bills or notices by electronic means (eBills and eNotices). After a taxpayer establishes “express consent,” the consent is valid until the taxpayer requests that eNotices or eBills be discontinued.

(8) “Payment” is any form of remittance required by the tax collector or clerk.

(9) “Struck off to the county” means that the tax collector issued an unsold tax certificate to the county commission.

(10) A “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) “Taxes” are the total of ad valorem taxes and non-ad valorem assessments, including special assessments.

Rulemaking Specific 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, 213.05 FS. History–New 6-18-85, Formerly 12D-13.01, Amended 5-23-91, 2-25-96, xx-xx-xx.

 

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

(1) Taxes are due and payable November 1, of the year they are assessed, or as soon after November 1, thereafter as the tax collector receives the certified tax rolls. Taxes are delinquent on April 1, of the year following the year of assessment, or after 60 days have has expired from the date the original tax notice is sent mailing of the original tax notice, whichever is later.

(a) The date of tax payment, the applicable discount if any, and whether the taxes were paid before the delinquency date is determined by:

1. The postmark for mailed tax payments;

2. The date the tax payment is submitted to the tax collector’s designated system for electronic payments. If the tax collector receives the payment of taxes by mail, he or she shall use the postmark to determine the date of payment, the applicable discount if any, and if the taxes were paid before the delinquency date.

(b) Tax payments Payments received after the date of delinquency but postmarked or electronically submitted to the tax collector’s designated system before the date of delinquency are not delinquent.

(c) When However, where the postmark or electronic submission date indicates that taxes are delinquent, then the date payment is received in the tax collector’s office must use shall be the date the tax of payment is received to determine for determining if the tax payment was received before prior to the tax certificate sale date and to determine for determining penalties, advertising, and other costs.

(2) The tax collector must shall not accept partial tax payments payment or installment payments of taxes other than those authorized by statutes and these rules.

(3) The tax collector is required to collect the total amount due, Where the total amount due including but not limited to, real and personal property taxes, non-ad valorem assessments, interest, penalties, fees, and advertising and other costs, even when the total amount due exceeds the amount listed on the tax notice, the tax collector shall be required to collect the total amount due.

(4)(a) Generally, tax payments made before delinquency All taxes assessed on the county tax rolls, are entitled to a discount for early payment at these the following rates:

1.(a) Four percent in the month of November;

2.(b) Three percent in the month of December;

3.(c) Two percent in the month of January;

4.(d) One percent in the month of February; and

5.(e) Zero percent Taxes are payable without discount in March.

(b)(f) Discounts must shall be allowed on tax payments for:

1. The current year; and,

2. Back taxes and non-ad valorem the payment of back assessments as provided in Section 193.092, F.S. on real and personal property taxes as well as taxes for the current year.

(c)(g) If For purposes of this rule section, when a discount period ends on a Saturday, Sunday or legal holiday, the discount period, including the zero discount period, is shall be extended through to the next working day for tax payments if payment is delivered to a tax collector’s designated collection office of the tax collector. Where discount periods are extended, payments postmarked after the end of the discount period are considered made within the discount period only when payment is delivered to a designated collection office of the tax collector on the extended date. This Such extension does shall not operate to extend any other discount period. Legal holiday means shall mean any day which, by the laws of Florida or the United States, is designated or recognized as a legal or public holiday.

1.a. (h) If the tax notices are sent on or after November 2nd in any year so mailed in such a manner that a full 30-day four-percent discount period cannot be granted during November, then the four-percent discount period extends shall extend into the following month of December to allow a full 30 days. The discount otherwise applicable for that month shall apply during the balance of such following month.

b. Example: Tax notices are sent on November 6. Taxpayers are granted a four-percent discount through December 5. The three-percent discount applies for the remainder of the month of December (December 6 through 31).

2.a. When Where the four-percent discount period begins after any of the monthly allowable discount periods have expired, or extends through an allowable discount period then any expired discount such other discounts must shall not be allowed allowable.

b. Example: Tax notices are sent on January 6. Taxpayers are granted a four-percent discount for 30 days which ends on February 4. For the remaining days in February, the one-percent discount authorized by law for February is granted. The three-percent discount normally granted for December, and the two-percent discount normally granted in January, do not apply.

3.(i) If the tax notices are sent mailed in March or later, then the four-percent discount must shall extend for 30 thirty days and the zero percent no other discount must shall be allowed for 30 days. Regardless of how late the tax notices are sent mailed, there must shall be at least 60 days in which to pay taxes before delinquency: a four-percent discount period applies to , with the first 30 days and being the applicable four-percent discount applies to period and the remaining time being the applicable discount for that period or no discount as the case may be.

(d) (j) The However, when the tax collector must begin accepting tax payments as soon as the tax notices are sent, even if sent before has received a certified tax roll and tax notices are mailed prior to November 1, the tax collector shall accept early payment of real and personal property taxes. The four-percent discount applies to these is authorized on such early tax payments and extends shall extend through the month of November.

(5) The four-percent discount shall commence running the day after the mailing of the original tax notices. Where the tax collector makes a correction to a tax notice not requested by a taxpayer, the corrected tax notice is considered to be the original tax notice.

(a) When a correction is made to a tax notice based on a taxpayer’s request or as a result of a petition to the value adjustment board (VAB), taxpayer makes a request to have the original tax notice corrected and it is subsequently corrected, the discount rate that was valid for early payment applicable at the time of the taxpayer’s request for correction is made applies will apply for 30 days after the mailing of the corrected tax notice is sent.

(b) It is shall be the property owner’s responsibility to make a timely request, but this does shall not prevent preclude the tax collector or property appraiser from making such corrections and sending mailing corrected tax notices.

(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. 3 by 6 inches. shall include at a minimum the following information: A statement that the tax roll has been delivered by the property appraiser to the tax collector for collection, the tax year, location of the tax collector’s office and annexes, if any, type of taxes, districts and cities, discounts and the month in which discounts are applicable, office hours, and telephone numbers. The size of the notice shall be large enough to be easily seen, i.e., 3 by 6 inches.

(b) This Such notice must shall be published on November 1, or as soon as the tax assessment roll is open for collection. The tax collector may publish this said notice in more than one publication of the same paper or in more than one newspaper. 

(c) The affidavit shall be substantially as follows:

AFFIDAVIT OF PUBLICATION

State of Florida

County of ___

Before the undersigned authority, personally appeared ___, who on oath says that he or she is the ___ of the ___, a newspaper published at ___, in ___ County, Florida; that the attached copy of advertisement, being a notice that the ___ County tax roll is open for collection was published in said newspaper in the issues of __                        _ .

Affiant further says that the said ___ is a newspaper published at ___, in said ___ County, Florida, and that the said newspaper has heretofore been continuously published in said ___ County, Florida, each day, and has been entered as second class mail matter at the post office in ___, in said ___ County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement ; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper.

Sworn to and subscribed before me this ___ day of __                       _, 20   A.D. 19___.

_____________________

Notary Public

My Commission Expires:

_____________________

Rulemaking Specific 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, 213.05 FS. History–New 6-18-85, Formerly 12D-13.02, Amended 12-13-92, 12-25-96, 12-30-99, xx-xx-xx.

 

12D-13.004 Interest on Delinquent Taxes. 

(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when where the tax roll certifications required by pursuant to Section 193.122, F.S., are late and the tax notices are sent mailed less than 60 days before prior to April 1, following the year in which the taxes are assessed. In these such cases, the delinquency date is shall be the day after 60 days have expired from the date tax notices were sent following the expiration of sixty days from the mailing of tax notices.

(2) Delinquent payments shall be returned with the statement that the payment was delinquent and that interest has accrued and that unless total payment is received before the date of the sale, specifying the date of the sale, a tax certificate will be sold or a warrant will be issued.

(2)(3) Delinquent real property taxes and non-ad valorem assessments are subject to interest at the rate required by statute of 18 percent per year, calculated monthly (one and one-half percent per month) from the date of delinquency until the tax and non-ad valorem assessment is collected or a tax certificate is awarded issued. A However, a minimum charge of three percent must shall be charged on delinquent real property taxes and non-ad valorem assessments. Delinquent taxes may be paid at any time before a tax certificate is sold by payment of all taxes, tax collector’s costs, advertising charges and interest as provided in Section 197.402, F.S.

(3)(4) Delinquent personal property taxes are subject to interest at the rate required by statute 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.

(5) Interest and penalties collected shall be distributed as are any taxes collected, that is, on a pro rata basis to the taxing authorities sharing in the distribution of the delinquent tax.

Rulemaking Specific 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, 197.402, 197.432, 213.05 FS. History–New 6-18-85, Formerly 12D-13.04, Amended xx-xx-xx. 

 

Substantial rewording of Rule 12D-13.005 follows. See Florida Administrative Code for present text.

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

(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency. During the first 30 days after a corrected tax notice is sent, a four-percent discount will apply. Thereafter, the regular discount periods will apply, if any. Taxes are delinquent on April 1 of the year following the year of assessment, or after 60 days have expired after the date the corrected tax notice is sent, whichever is later.

(2)(a) If the tax liability was not altered by the VAB, and the taxpayer owes ad valorem taxes in excess of the amount paid under Section 194.014, F.S., the unpaid amount is entitled to the discounts according to Section 197.162, F.S. If the taxes are delinquent, they accrue interest at the rate of 12 percent per year from the date of delinquency until the unpaid amount is paid. The three percent minimum interest for delinquent taxes assessed in Section 197.172, F.S., will not apply.

(b) If the VAB determines that a refund is due on all or a portion of the amount paid under Section 194.014, F.S., the overpaid amount accrues interest at the rate of 12 percent per year from the date taxes would have become delinquent until the refund is paid.

Rulemaking Specific Authority 194.034(1), 195.027(1),  213.06(1) FS. Law Implemented 194.014, 194.034, 197.162, 197.172,  197.323, 197.333 , 213.05 FS. History–New 6-18-85, Formerly 12D-13.05, Amended xx-xx-xx. 

 

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

(1) SALE OF SEIZED TANGIBLE PERSONAL PROPERTY. After the sale of personal property, the tax collector must distribute the proceeds in this order:

(a) All expenses, fees and costs of selling the property must be paid.

(b)1. If the remaining funds are sufficient to pay the delinquent taxes and interest, the tax collector must distribute the appropriate proportion of the taxes and interest collected to each taxing authority.

2. If the remaining funds are not sufficient to pay the delinquent taxes and interest in full, the tax collector must distribute the appropriate proportion of the taxes and interest collected to each taxing authority and the deficit will be a general lien against all other personal property owned by the taxpayer.

(c) Any surplus proceeds from the sale must be returned to the property owner or the person who had possession at the time the property was seized.

(2) SALE OR REDEMPTION OF TAX CERTIFICATES; PROCEEDS FROM TAX DEED SALES.

(a)1.a. When a tax certificate not held by the county has been redeemed, in whole or in part, the tax collector must pay the certificate holder the whole or proportional amount of the certificate face amount plus accrued interest at the bid rate from the date of issuance to the date of redemption. If the accrued interest is less than five percent of the face amount of the certificate, the tax collector must pay the certificate holder a mandatory minimum interest of five percent of the face amount of the certificate.

b. Unclaimed redemption funds must be remitted to the state as provided in Sections 197.473, 717.113, and 717.117, F.S.

2.a. When tax certificates held by the county are purchased by an individual or redeemed in whole or in part, the tax collector must distribute the tax and interest to the various taxing authorities.

b. When a taxing authority has been abolished, the share it would have received should pass as directed by law. If the law contains no direction, the tax collector must distribute the abolished taxing authority’s share on a pro rata basis to the taxing authorities in existence at the time of purchase or redemption.

c. Taxing authorities not in existence when the taxes were levied are not entitled to share in the proceeds.

(b) Proceeds from tax deed sales must be distributed as provided in Section 197.582, F.S.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.374, 197.383, 197.472, 197.473, 197.582, 717.113, 717.117 FS. History—New xx-xx-xx. 

 

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

(1) This rule applies shall apply to errors made by tax collectors in the collection of taxes on both real and personal property. A tax collector may correct any error of omission or commission made by him or her, including those described referenced in Rule 12D-8.021, F.A.C.

(2) The payment of taxes, interest, fees and costs will shall not be excused because of an error any act of omission or commission on the part of a any property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the circuit court or newspaper in which an advertisement may be published. An Any error or any act of omission or commission may be corrected at any time by the party responsible. The party who discovers discovering the error must shall notify the party responsible for person who made the error. Subject to the limitations in this rule section, the error must be corrected. and the person who made the error shall make such corrections immediately. If the person who made the error refuses to act, for any reason, then subject to the limitations in this rule section, the person discovering the error shall make the correction. Corrections should be considered as valid from the date of the first act of omission or commission and shall not affect the collection of tax.

(3) The tax collector and the clerk must of the court shall notify the property appraiser of the discovery of any errors on the prior year’s years’ tax rolls when the property appraiser has not certified the current tax roll to the tax collector for collection.

(4) The tax collector shall may correct errors on all tax rolls in his or her possession when the provided that such corrections are certified by the property appraiser, taxing districts or non-ad valorem districts, or approved by the value adjustment board.

(5) The tax collector must prepare and send an original tax notice as provided in Section 197.322, F.S., and send a duplicate tax notice, as provided in Section 197.344, F.S. 

(6) When the correction of any error will increase the assessed valuation and subsequently the taxes, the The property appraiser must shall notify the property owner, upon the correction of any error that will increase the assessed valuation and subsequently the taxes, of the owner’s right to present a petition to the value adjustment board, except when a property owner consents to an increase, as provided in subsection (7) (6) of this rule section and Rule subsection 12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to record a lien when the property has improperly received homestead exemption. However, this must shall not restrict the tax collector, clerk of the court, or any other interested party from reporting errors to the value adjustment board.

(7)(6) If the value adjustment board has adjourned, the property owner must shall be granted these afforded the following options when the correction of an error has been made which when corrected will increase have the effect of increasing the assessed valuation and subsequently the taxes. The options are:

(a) The property owner by waiver may consent to the increase in assessed valuation and subsequently the taxes by waiver, stating that he or she does not want desire to present a petition to the value adjustment board and that he or she wants desires to pay the taxes on the current tax roll. If the property owner makes this such a waiver, the tax collector must shall proceed under Rule 12D-13.002, F.A.C.; or,

(b) If the The property owner decides to may refuse to waive the right to petition the value adjustment board, at which time the property appraiser must shall notify the property owner and tax collector that the correction must appear shall be placed on the subsequent year’s tax roll. and  at such time as the subsequent year’s tax roll is prepared, The the property owner will shall have the right to file a petition contesting the corrected assessment.

(8)(7) When the property owner taxpayer waives the his or her right to petition the value adjustment board, the tax collector must shall prepare a corrected notice immediately and send it shall forward the same to the property owner.

(9)(8) Special Rules Governing Correction of Erroneous or Incomplete Tangible Personal Property Assessments.

(a) If the a property appraiser does not fails or refuses to correct an erroneous or incomplete personal property assessment within 30 days of a tax collector’s request, the tax collector must report the assessment shall certify all such assessments to the Board of County Commissioners as an error or insolvency errors or insolvencies and enter the same on the final report to the Board of County Commissioners.

(b) When personal property assessments are vague to the point that the property being levied on upon cannot be identified, it is the responsibility of any county official or employee to request that the property appraiser to provide necessary information to identify to the best of his or her ability the property in question so that positive identification may be made. This applies shall apply to all assessments that have been perpetuated from year to year.

(c) Personal property returns perpetuated and on file with the statement “same as last year” or the equivalent statement may not be deemed a proper return and should be corrected before attempts are made to levy upon the property which is delinquent or may become delinquent. This shall apply to prior year’s tax rolls as well as current assessments, which may or may not be delinquent.

(c)(d) Tax returns on file in the property appraiser’s office may be used to identify establish the identity of property on which the tax is delinquent or may become delinquent. The return may also be used to identify property at risk which is in danger of being removed from the county before prior to the payment of taxes which may be due.

(10)(9) Special Rules Governing Double Assessments. When a tax collector discovers that any property that has been assessed more than once for the same year’s taxes, he or she must shall collect only the tax justly due. The tax collector must shall notify the property appraiser that a double assessment exists and furnish the such information as shown on the tax roll to substantiate the said double assessment. After Upon receiving notification from the tax collector, the property appraiser must shall proceed under Rule subsection 12D-8.021(11), F.A.C. If said taxes have been paid on both assessments then the tax collector shall apply to the Department of Revenue for a refund as provided by Section 197.182, F.S.

(11)(10) Special Rules Governing Tax Certificate Corrections and Cancellations.

(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, the tax collector must notify the certificate holder and any affected taxing jurisdictions.

(b) If the tax collector issues a tax certificate against a parcel of real property which is subject to the protection of a United States Bankruptcy Court, during the pendency of the bankruptcy stay, the tax collector may cancel the tax certificate and the Department must shall approve the such cancellation of the certificate when requested by the tax collector. Otherwise, only the Department of Revenue or a court of law may cancel a tax certificate.

(c)(b) When a tax certificate has been canceled or corrected pursuant to Chapter 197, F.S., the tax collector must shall correct the tax certificate records and notify the certificate holder it owner of the certificate that his or her certificate has been corrected or canceled. and the correction or cancellation has been made pursuant to Chapter 197, F.S. If the tax certificate holder refuses to surrender the tax certificate for correction, the tax collector shall notify the holder of such correction by registered or certified mail, or personal service, and all county officials shall honor such correction.

(d)(c)When the correction results in a reduction in the face amount principal of the tax certificate, the holder of the certificate is shall be entitled to a refund of the amount of the reduction plus interest at the rate bid, not to exceed eight percent annually. The refund shall be made in accordance with these rules. The county is not liable for interest on the amount refunded if the certificate was sold prior to June 15, 1976. For certificates sold on and after June 15, 1976, but before October 1, 1998, the amount refunded shall earn interest at the rate of eight percent per year. For certificates sold on and after October 1, 1998, if the rate bid is less than eight percent, the amount refunded shall earn interest at the rate bid. Interest must shall be calculated monthly, from the date the certificate was purchased sold to the date the refund is issued ordered.

(e)(d) This subsection applies shall apply to all tax certificates even if though a tax deed application has been filed with the tax collector and advertised by the clerk of the court. Tax deeds that have been issued may be corrected by the clerk  pursuant to the Florida Statutes.

(f) When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in Rule 12D-16.002, F.A.C., to the Department and add a memorandum of error to the list of tax certificates sold. 

(12)(11) Corrections Changes to a any non-ad valorem assessment roll must shall be prepared by the local governing board that prepared and certified the roll for collection, consistent with the provisions of Rule 12D-18.006, F.A.C.

Rulemaking Specific 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, 213.05 FS. History—New 6-18-85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98, xx-xx-xx.

 

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

(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year, the property appraiser may not cancel the tax assessment because by reason of a sale of the whole or a part of the property. The tax assessment is against the property, not the owner.

(2) When the new owner or the original owner or a designated representative of either party requests wishes to pay taxes on his or her proportionate share of the whole property, it is the duty of the property appraiser must calculate to figure the amount of the tax assessment on that portion of the whole. The  However, the request for a split or cutout must be submitted to the tax collector on Form DR-518, Cutout Request, incorporated by reference in Rule 12D-16.002, F.A.C., shall initiate with the tax collector. A cutout may be requested The owner may request at any time from November 1, or as soon thereafter as the tax collector receives the certified tax roll, comes into the hands of the tax collector and up until 45 15 days before the tax certificate sale, an assessment on property to be split or cutout of a larger parcel.

(3) If a property owner files a request for a split or cutout within the 5-day period immediately prior to the sale of tax certificates then the tax collector may sell a Tax Sale Certificate on the land in question. If a Tax Sale Certificate is sold because the request for split or cutout was made within the 15-day period then the property owner will be in the same position to redeem a portion of the Tax Sale Certificate as any other person. The redemption of a portion of a Tax Sale Certificate shall be allowed as soon as the tax collector receives the split or cutout from the property appraiser. The person making a partial redemption shall pay the tax according to the split or cutout, the interest and tax collector’s fee, or the partial redemption shall not be allowed.

(3)(4) The party requesting the split or cutout is may be required to furnish proof to substantiate the his or her claim. Proof is established through legally competent evidence, such as may be in the form of a recorded instrument that clearly reflects an ownership or possessory interest in the real property involved. (See Attorney General’s Opinion 75-105.)

(4)(5) The tax collector must upon request for a split or cutout being filed shall immediately forward the completed DR-518 said request to the property appraiser, who must return it within ten days. The completed request for the split or cutout, filed with the property appraiser, shall be returned to the tax collector not later than the ten days after the request was filed by the tax collector.

(5)(6) The tax collector shall issue his or her receipt showing that taxes have been paid on that portion of the property in order to prevent that part from having a tax certificate sold for delinquent taxes. If a portion of the taxes remain remains unpaid on any portion of the original or cutout property and become delinquent, then the tax collector must shall advertise and sell tax certificates as he or she would on other parcels of delinquent property.

(6)(7) If the request for split or cutout occurs after the property has lands have been advertised for delinquent taxes, but 45 days or more before the 15-day deadline of the tax certificate sale, then the tax collector must shall prorate the interest and advertising cost incurred by the county.

(7) If the request for a cutout is less than 45 days before the tax certificate sale and the taxes are unpaid, the tax collector may sell a tax certificate. If a tax certificate is sold, the property owner can redeem a portion of the tax certificate when the completed DR-518 is returned by the property appraiser. The partial redemption is made by paying the taxes, interest and fees for the cutout.

(8) The tax collector is not prohibited from accepting requests for splits or cutouts within the  15-day period before the tax certificates sale. If possible, the tax collector and property appraiser may process such request prior to the sale of tax certificates. If Tax Sale Certificates are sold before the split or cutout is made, then the property owner may redeem the parcel according to the split or cutout as any other redemption would be made.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.192, 197.322, 197.332, 197.333, 197.343, 197.373, 197.432, 197.472 , 213.05 FS. History–New 10-12-76, Formerly 12D-12.46, 12D-12.046, Amended xx-xx-xx.

 

12D-13.008 Discounts, Errors, Double Assessments, and Insolvencies Report List.

(1) By On or before the 60th day after the tax certificate sale is completed, the tax collector must provide a report to the Board of County Commissioners on Discounts, shall make a report to the Board of County Commissioners of the List of Errors, Double Assessments, and Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies, incorporated by reference in Rule 12D-16.002, F.A.C. and Double Assessments for each tax roll for which he or she is credited for collection. For each tax roll, the The report must of errors, insolvencies, and double assessments shall show the following, in every case: the name of the person or parties to whom the credit was is allowed, the property identification number, the amount of taxes reduced to be stricken from the roll, and the reason for the reduction is allowed. This detailed information is not required for payment discounts that were allowed. The report may be submitted in an electronic format.

(2) It is shall not be necessary for the tax collector to have a certificate of correction from the property appraiser on each item that appears on the report List of Errors, Insolvencies and Double Assessments. This shall apply to the Real Estate Tax Roll as well as the Personal Property Tax Roll.

(3) When it is proved to the tax collector has proof that an error has occurred, the tax collector must he or she shall place this error or correction on the report List of Errors, Insolvencies and Double Assessments. A certificate of correction is only one method of offering proof to the tax collector that an error has occurred. (See Rule 12D-13.006, F.A.C.)

(4) The Board of County Commissioners, upon receipt of the report, shall examine and make such investigation as may be necessary to determine the correctness of said report. If it is discovered that the tax collector has taken credit as an insolvent item any personal property tax due by a solvent taxpayer, then the amount of tax due shall be charged to the tax collector. The report shall not be approved until the tax collector strikes such items from the report. 

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.492, 213.05 FS. History–New 6-18-85, Formerly 12D-13.08, Amended xx-xx-xx. 

 

Substantial rewording of Rule 12D-13.009 follows. See Florida Administrative Code for present text.

12D-13.009 Refunds.  

(1) DEFINITIONS.

(a) “Claim,” “application,” or “request” for refund is the submission of a completed Form DR-462, Application for Refund of Ad Valorem Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., when required, to the tax collector.

(b) “Certificate of correction” is Form DR-409, Certificate of Correction of Tax Roll, incorporated by reference in Rule 12D-16.002, F.A.C. A letter from the property appraiser will not substitute for this form. 

(c) “Overpayment” is:

1. A tax payment made in excess of the amount owed, due to an error.   Examples include a mathematical error by a taxpayer or failure to take the applicable discount.

2. A tax payment determined to be in excess of the amount owed as determined due by a final order of a value adjustment board (VAB) or court, and not subject to an assertion. A refund request for these overpayments does not need to be accompanied by a certificate of correction from the property appraiser for that tax year. See Section 197.323(1), F.S.

(d) “Payment made in error” or “taxes paid in error” is any payment made by a taxpayer on the wrong parcel.

(e) “Payment when no tax was due” is:

1.  A payment on a property not subject to taxes for that year, either because the property was not taxable on January 1 or an exemption should have been properly and timely applied.

2. A payment on property which was immune or exempt under federal or other controlling law. If a tax certificate has been sold, it is unenforceable and must be cancelled.

3. Examples include:

a. Payment on a state right of way or other exempt or immune governmental property.

b. Payment on an exempt property which had a timely exemption application but was not granted on the tax roll. This includes a postal/delivery error certified by the U.S. Postal Service or mailing service.

c. Illegal or unconstitutional levies with a court ordered refund of the taxes paid.

(f) “Taxpayer” is the person who paid the taxes or redeemed the tax certificate or tax deed.

(2) REQUIRED PRE-APPLICATION PROCEDURES FOR TAXES PAID IN ERROR.

(a) As provided in Section 197.182(1)(a) 4. and 5., F.S., if the taxpayer’s attempt to receive reimbursement from the property owner is not successful, the taxpayer may submit a refund request to the tax collector.

(b)After determining the refund is due, the tax collector must:

1. Cancel the payment;

2. Issue a full refund to the taxpayer from undistributed funds being held for distribution to the taxing authorities. If these funds are not sufficient, the tax collector must bill the appropriate taxing authorities for their proportionate share.

(c) The tax collector must proceed with collection of the unpaid taxes:

1. If the taxes are not delinquent, the tax collector must send a bill to the property owner. If taxes are paid before delinquency, the property owner is entitled to the appropriate discounts.

2. If taxes are delinquent, the tax collector must proceed with collection as described in Section 197.182(3), F.S. Interest accrues on these delinquent taxes as prescribed by Chapter 197, F.S.

(3) TIME LIMITATIONS AND REQUIRED FORM FOR REQUESTING A REFUND; RESTRICTIONS ON APPLICATIONS FOR REFUND; GENERAL APPLICATION PROCEDURES.

(a)1. A completed and signed application Form DR-462 is required for a refund, except when the tax collector and property appraiser have jointly established procedures for corrections based on current year’s taxes that are not initiated by a property owner.

2. A completed and signed Form DR-462 must be provided within the time limits in Section 197.182(1)(e), F.S., except for a payment made in error, defined in Section 197.182(1)(a)4. and 5., F.S.

(b) The time limit to submit a claim for refund in Section 197.182(1)(e), F.S., does not apply to or bar refunds resulting from cancellation of void or corrected tax certificates and release of tax deeds. Refunds may be granted for void and corrected tax certificates when a completed and signed application for refund is submitted during the seven-year life of the certificate, as specified in Section 197.482, F.S.

(c) A tax collector must accept and review all completed and signed applications for refund.

(4) REQUESTS FOR REFUND TO BE DETERMINED BY THE TAX COLLECTOR; PROCEDURES.

The tax collector must approve or deny refunds:

(a) Described in Section 197.182(1)(b), (c), and (d), F.S., without an order from the Department or regard to the amount of the refund claimed, or

(b) Based on a correction which results in a refund of less than $2,500 for each tax year, as provided by Section 197.182(1)(k), F.S.

(5)REQUESTS FOR REFUND THAT MUST BE SUBMITTED TO THE DEPARTMENT FOR DETERMINATION; PROCEDURES. The tax collector must forward completed and signed refund applications described in Section 197.182(1)(a)1. through 6. and paragraph (1)(k), F.S., with all application documentation to the Department.

(6) DENIAL OF A REQUEST FOR REFUND; NOTICE TO APPLICANT; CONTESTING A DENIAL.

(a) An applicant must be notified when a refund request has been denied as provided in Section 197.182(1)(f) and (m), F.S.

(b) The notification must include the procedures for contesting the denial, as provided in Sections 194.171 and 197.182(1)(m), F.S.

(7) PROCEDURES FOR PAYING AN APPROVED REFUND APPLICATION. After a refund application is approved by the tax collector or the Department, the refund amount must be paid to the applicant as provided in Section 197.182(1)(d), (g), and (k) F.S., and in Rule 12D-13.0055, F.A.C.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 194.171, 196.295, 197.122, 197.123, 197.131, 197.182, 197.2301, 197.323, 197.332, 197.343, 197.3632, 197.432, 197.443, 197.473, 197.482, 197.492, 197.502, 197.582, 213.05 FS. History–New 6-18-85, Formerly 12D-13.09, Amended 12-10-92, 12-31-98, 12-30-99, 12-30-02, xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 119.041, 119.09, 197.202, 213.05 FS. History–New 6-18-85, Formerly 12D-13.10, Amended 12-13-92, 1-2-01, Repealed  xx-xx-xx.

 

 

12D-13.011 Lien of Taxes.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 193.092, 197.122, 197.332, 197.432, 213.05 FS. History—New 6-18-85, Formerly 12D-13.11, Amended 12-13-92, 12-31-98, 12-30-02, Repealed  xx-xx-xx.

 

12D-13.012 Payment of Taxes Before Prior to Platting.

Land must shall not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years’ taxes due by searching the property tax payment In determining whether taxes are paid, the tax collector shall furnish, upon request, a search of his or her records for a period of twenty years in order to determine that there are no delinquent taxes, outstanding tax certificates or omitted year’s taxes. When necessary, the The tax collector must shall certify whenever necessary that all taxes have been paid. For the purpose of the tax collector’s certification, the  payment of taxes admitted to be owing pursuant to Section 194.171, F.S., shall be deemed to be paid and the tax collector shall so certify. Payment made pursuant to Section 194.171, F.S., shall be noted by the tax collector and shall not deny or restrict the right of the property owner or his or her representative to file a plat or to subdivide said lands.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 95.281, 194.171, 197.192, 213.05 FS. History–New 6-18-85, Formerly 12D-13.12, Amended  xx-xx-xx.

 

Substantial rewording of Rule 12D-13.013 follows. See Florida Administrative Code for present text.

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

(1) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Rule 12D-13.005, F.A.C.).

(2) As provided in Section 194.171(3), F.S., a taxpayer must pay the amount he or she admits is owed to the tax collector before he or she can bring an action to contest a tax assessment. The tax collector must issue a receipt that contains the name of the person appearing on the tax roll, the year of assessment, legal description, the date and amount paid.

(3) When the assessed value of several parcels is being contested according to Section 194.171, F.S., the taxpayer must make a written statement as to the amount he or she admits is owed on each parcel. If there are several parcels of property assessed and included on one tax notice, the property owner must prepare a statement admitting the amount owed on each parcel. The tax collector’s receipt must show each parcel and the taxpayer’s payment for each parcel. The tax collector must not issue a receipt without a written statement by the taxpayer.

(4)(a) A partial payment of taxes as required by Section 194.171(3), F.S., and the timely filing of a complaint according to Section 194.171(2), F.S., suspends all procedures for the collection of taxes for the contested year until a final disposition of the action is rendered by the court. On the recapitulation of the tax roll, the tax collector must show the unpaid portion as currently in litigation.

(b) A partial payment of taxes as required by Section 194.171(3), F.S., without the timely filing of a complaint for the contested year according to Section 194.171(2), F.S., does not suspend the procedures for the collection of any unpaid amounts.

(5)(a) If the termination of litigation or the non-filing of a timely court action occurs during the delinquent period for all other parcels, the tax collector must: 

1. Collect the taxes due within 30 days. No discount, interest, penalties, or fees will apply during this time.

2. If taxes remain unpaid, they will be delinquent and all applicable fees and interest will be due.  Procedures for advertising, tax certificate sale and issuance of tax warrants as described in Chapter 197, F.S. and this rule must be followed.

(b) When the court awards interest or penalties on the unpaid portion of taxes in litigation, the interest or penalties must be distributed to the taxing authorities in their pro rata share.

(6) When assessments on the current tax roll are involved in bankruptcy proceedings and the court has ordered the tax collector not to collect the taxes due, the tax collector may accept full payment of the taxes due if offered.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 194.171, 194.192, 194.211, 197.162, 197.333, 197.383, 213.05, 219.07 FS. History–New 6-18-85, Formerly 12D-13.13, Amended 12-27-94, xx-xx-xx.

 

Substantial rewording of Rule 12D-13.014 follows. See Florida Administrative Code for present text.

12D-13.014 Penalties or Interest, Collection on Roll.

(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties on the tax roll for collection by the tax collector.

(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.

(c) When either official makes an error levying or collecting penalties, the official responsible for the error must correct it.

(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments are collected within the period of time for receiving a discount, the tax collector must only allow the discounts on the taxes and non-ad valorem assessments.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162, 213.05 FS. History–New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, xx-xx-xx.

 

 

Substantial rewording of Rule 12D-13.015 follows. See Florida Administrative Code for present text.

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

(1) The property appraiser must certify the tax roll to the tax collector, value adjustment board, Board of County Commissioners, any taxing district, and any municipality. For taxing districts and municipalities, it is only necessary to certify that part of the roll that applies to each. The clerk must accept the copy of the tax roll that the property appraiser certifies to the tax collector.

(2) The tax collector must deliver the original tax roll to the clerk after completing the collection of taxes, selling certificates for non-payment of taxes and balancing the rolls to account for all taxes. The final posted copy of the roll is considered to be the original and may be in electronic format. The certificates of the value adjustment board and the property appraiser must be provided to the clerk with the certified tax roll and may be in electronic format.

(3) Any time after the tax collector delivers a copy of the original tax roll to the clerk, the clerk may destroy copies of the tax rolls that were previously delivered to his or her office. (See Rule 12D-8.017, F.A.C.) The original tax roll may not be destroyed by the clerk or any other officer or person until written permission has been obtained from the Florida Department of State.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.085, 193.114, 193.116, 193.122, 195.002, 195.027, 197.322, 197.323, 197.332, 213.05 FS. History–New 6-18-85, Formerly 12D-13.15, Amended 1-16-06, xx-xx-xx.

 

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

(1)(a) When any governmental unit purchases, or otherwise acquires property for government purposes by any means except condemnation, the person who is transferring the property must pay all unpaid taxes, including owning such property shall be required to place the current year’s taxes prorated to the date of transfer of title. This amount is held in escrow by with the county tax collector of the county where in which the property is located. an amount equal to the current taxes prorated to the date of transfer of title. “Current taxes” shall be calculated by applying the current assessment to the current millage rates.

(b) When In those cases where there is no current assessment, the property appraiser must provide an estimate of the value to be placed on the current tax roll to the tax collector shall obtain from the property appraiser a written estimate of the value to be placed upon the current tax roll.

(c) If the current year ad valorem millage or non-ad valorem assessment is not available, the The millage or assessment used in the calculation for the previous past immediate tax year must shall be used to compute the prorated taxes if there is no other millage figure available.

(2) If the procedure for acquiring the property does not require a determination by a court of law, then it is shall be the purchaser’s responsibility to ensure that the deposit of the current year’s tax prorated to the date of transfer of title is made to the tax collector. Payment shall be by cash, certified check or money order.

(3)(a) Immediately after receiving upon receipt of the tax roll, the tax collector must shall prorate the taxes from January 1 until the day of taking or transfer based on upon the number of days the property was in possession of the seller. Unless stated otherwise, the The date as shown on the deed is shall be the day of transfer and the last day of ownership by the seller unless stated otherwise.

(b) After determining Upon determination of the tax liability, overpayments must shall be refunded according pursuant to Section 197.182, F.S. When In those cases where the amount paid by the owner does not cover the amount of taxes due from January 1 until transfer, the unpaid taxes are considered the taxes remaining unpaid shall stand canceled on the tax roll and the List of Errors, Insolvencies and Double Assessments Assessment. The Board of County Commissioners may cancel the remaining unpaid portion of taxes due according to Sections pursuant to Section 196.28 or 196.29, F.S.

(4) The tax collector must shall be required to deposit all funds received under this section in an escrow account. The In all cases the tax collector must always shall furnish a receipt for the amount paid to the person making the payment a receipt for the amount paid.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.28, 196.29, 196.295, 197.182, 197.492, 213.05 FS. History–New 6-18-85, Formerly 12D-13.16, Amended  xx-xx-xx.

 

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

The tax collector must shall collect back assessments as provided in Section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year’s taxes.  interest due on back assessments listed by the property appraiser on the current tax roll. The tax collector shall compute the interest, if any, on the current tax roll if the current assessment and the back assessments are not paid prior to April 1 or the date of delinquency, whichever is later. As with the current year’s taxes, discounts and interest  Discounts shall apply to taxes and non-ad valorem assessments only.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.092, 197.122, 197.152, 197.172, 197.322, 213.05 FS. History–New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.332, 197.333, 197.383, 197.432, 197.4325, 213.05 FS. History—New 6-18-85, Formerly 12D-13.20, Repealed  xx-xx-xx.

 

12D-13.021 Computerized Mass Payment of Real Estate Taxes.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.322, 197.332, 197.333, 197.344, 213.05 FS. History–New 6-18-85, Formerly 12D-13.21, Repealed xx-xx-xx. 

 

Substantial rewording of Rule 12D-13.022 follows. See Florida Administrative Code for present text.

12D-13.022 Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan Form of Notice and Application for Alternative Payment of Property Taxes and Form of Notice to be Advertised. 

(1) The tax collector must notify taxpayers of their right to pre-pay taxes and non-ad valorem assessments by installment, as provided in Section 197.222(5), F.S. 

(2)(a) Any taxpayer who chooses to pay taxes by the installment method must file an application with the tax collector by the statutory deadline for each tax notice. Taxpayers must use application Form DR-534, Application for Installment Payment of Property Taxes, incorporated by reference in Rule 12D-16.002, F.A.C.

(b) The postmark, electronic submission or delivery date of each application determines whether the application was filed on time. A taxpayer who does not file on time cannot participate in the installment payment plan for that year.

(3) After receiving a timely application, the tax collector must prepare and send quarterly installment tax notices with the discount rates provided by Section 197.222, F.S. Tax notices for installment payments may be sent early, but must be sent so the taxpayer has at least 30 days to pay and receive the appropriate discount.

(4) Estimated taxes for installment payments must be divided into four payments to be made in June, September, December, and March. The December and March installment payments must be adjusted to reflect the increase or decrease of the current year’s taxes.

(5) A taxpayer who applies to make installment payments and makes the first payment on time is required to pay by installments for that year. The taxpayer may pay installments before they are due if the current year’s tax roll is open for collection. When paid early, the taxpayer is only entitled to the discounts applicable to the installment payments and not to the discounts applicable to annual payments under Section 197.162, F.S.

(6) When an application to pay taxes by installment has been filed on time and the property is then transferred in whole or part by any method, the new owner(s) must continue the installment payment plan for that tax year. The taxpayer may pay installments before they are due if the current year’s tax roll is open for collection. When paid early, the taxpayer is only entitled to the discounts applicable to the installment payments and not to the discounts applicable to annual payments under Section 197.162, F.S.

(7) When the property has been divided, the owner(s) must file a request for cutout with the tax collector. Cutouts may be processed at any time in the payment schedule. Each cutout will continue to be paid by installment for that tax year and is subject to the same discounts and deadlines as the original tax bill.

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 192.048, 195.022, 197.162, 197.222, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.22, Amended 12-13-92, xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.383, 213.05, 219.075 FS. History–New 6-18-85, Formerly 12D-13.23, Amended 12-30-97, Repealed xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.322, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.24, Amended 12-13-92, 12-30-02, Repealed xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.25, Amended 5-23-91, 12-13-92, 12-25-96, Repealed xx-xx-xx. 

 

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222, 213.05 FS. History–New 6-18-85, Formerly 12D-13.26, Repealed xx-xx-xx.

 

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632, 197.432, 213.05 FS. History–New 6-18-85, Formerly 12D-13.27, Amended 5-23-91, 12-13-92, 12-30-97, Repealed xx-xx-xx.

 

12D-13.028 Homestead Tax Deferral - Definitions.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.242, 197.243, 197.252,197.2524, 197.253, 197.263, 213.05 FS. History–New 6-18-85, Formerly 12D-13.28, Amended 12-20-01, Repealed xx-xx-xx.

 

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) To participate in the tax deferral program, a property owner must submit an annual application to the tax collector by March 31 following the year in which the taxes and non-ad valorem assessments are assessed. A taxpayer must use Form DR-570, Application for Homestead Tax Deferral; Form DR-570AH, Application for Affordable Housing Property Tax Deferrral; or Form DR-570WF, Application for Recreational and Commercial Working Waterfronts Property Tax Deferral,  which are all incorporated by reference in Rule 12D-16.002, F.A.C. Each application for tax deferral must be signed and dated by the applicant, and, if mailed, must be postmarked by March 31.

(2) The tax collector must send notification of approval or disapproval to each taxpayer who files an application for tax deferral. Form DR-571A, Disapproval of Application For Tax Deferral, incorporated by reference in Rule 12D-16.002, F.A.C., must be used to notify the applicant that the application was disapproved.

(a) If the tax collector approves an application for tax deferral, he or she must include the amount of any taxes, non-ad valorem assessments, and interest not deferred with the notification of approval.

(b) Any taxes, non-ad valorem assessments, and interest not deferred are eligible for the discount rate applicable to early payments as of the date the application was submitted, provided that the amount not deferred is paid within 30 days of the approval date.

(3) Outstanding taxes, non-ad valorem assessments, or tax certificates not deferred must be collected as provided in this rule chapter and are unaffected by the deferral of taxes for any other year. 

(4) The tax collector must send a current bill for each year.

(5) If the application for tax deferral is denied, the tax must be paid at the discount or interest rate provided in Sections 197.162 or 197.172, F.S.

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

 

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

(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days of notification, the owner must submit a list of all outstanding liens with the current value of all liens.

(2) The “current value of all outstanding liens” means the amount necessary to retire all unpaid principal debts, accrued interest and penalties for which a lien acts as security. The current value must be computed on the date that the property owner responds to the tax collector’s notification according to Section 197.263(4), F.S. The current value is presumed to remain unchanged until the next annual determination, unless the tax collector receives actual notice of a change in the current value.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.2425, 197.254, 197.263, 197.3632 FS. History–New xx-xx-xx.

 

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

(1) Any applicant denied a property tax deferral may appeal the tax collector’s decision to the value adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends the notice of denial.

(2) Any tax deferral applicant or recipient may appeal any penalties imposed on them to the VAB. The petition must be filed with the VAB within 30 days after the penalties are imposed.

(3) The petition must be filed using Form DR-486DP, Petition to The Value Adjustment Board - Tax Deferral or Penalties - Request for Hearing, incorporated by reference in Rule 12D-16.002, F.A.C.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301, FS. History–New xx-xx-xx.

 

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

(1) Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates Deferred payment taxes are exempt from the advertisement and public sale provisions of Sections 197.432 or 197.4725, F.S. The tax collector must strike off each deferred payment tax certificate to the county shall, at the time of the tax certificate sale held pursuant to Section 197.432, F.S., strike off each deferred payment tax certificate to the county.

(2) In the event that undeferred taxes, including non-ad valorem assessments, or tax certificates are outstanding, they shall be collected in the usual manner provided in this rule chapter and shall be unaffected by the homestead deferral of taxes for prior or later years. The tax collector shall send a current bill for each year.

(3) In the event that deferred taxes become delinquent, the tax collector shall, on June 1 following the date the taxes become delinquent, proceed with the collection of the delinquent deferred taxes in the manner prescribed by Sections 197.263 and 197.432, F.S., for the collection of undeferred delinquent taxes. A tax certificate shall be issued to the persons who will pay the amount of all outstanding delinquent deferred taxes and interest accrued thereon plus the statutory interest accruing by reason of delinquency.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.252, 197.253, 197.254, 197.262, 197.263, 197.301, 197.3632, 197.432, 197.4725 213.05 FS. History–New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-92, xx-xx-xx.

 

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

In the case of an application for tax deferral before the end of the calendar year in which current taxes including non-ad valorem assessments are assessed, the applicant’s household income must shall be adjusted to reflect the full year’s estimated income. The estimate of full year’s household income must shall be made by multiplying the household income received to the date of application by a fraction, the numerator being 365 and the denominator being the number of days expired in the calendar year to the date of application.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.30, Amended 12-13-92, xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 196.031, 196.075, 197.2423, 197.243, 197.252, 197.253, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, 10-2-07, Repealed  xx-xx-xx.

 

12D-13.032 Homestead Tax Deferral - Payment of Tax.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.172, 197.253, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.32, Amended 12-13-92, Repealed  xx-xx-xx.

 

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.263, 213.05 FS. History–New 6-18-85, Formerly 12D-13.33, Repealed  xx-xx-xx.

 

 

12D-13.034 Homestead Tax Deferral – Proof of Insurance.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.253, 197.263, 213.05 FS. History–New 6-18-85, Formerly 12D-13.34, Repealed  xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.263, 213.05 FS. History–New 6-18-85, Formerly 12D-13.35, Repealed  xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.501, 704.06 FS. History–New 4-18-94, Repealed  xx-xx-xx. 

 

Substantial rewording of Rule 12D-13.036 follows. See Florida Administrative Code for present text.

12D-13.036 Advertisement of Property with Delinquent Taxes.  

(1) The advertisement must include:

(a) A distinctive title (e.g., “Notice of Tax Certificate Sale”);

(b) The date and time the sale will begin;

(c) The location of the sale, including city and county, or the website on which the sale will be conducted (if by electronic means);

(d) A statement explaining the sale, specifying the amount due, and explaining that the amount due on each parcel includes costs, interest and prorated advertising costs, as well as taxes and non-ad valorem assessments;

(e) The person in whose name the property is assessed; and,

(f)1. The legal description as shown on the tax roll, or the parcel identification number or other information which identifies the property on the current tax roll.

2. If the parcel identification number is used, this language must be included in the newspaper notice of sale:

See Current Tax Roll for

Complete Legal Description.

(2)(a) The tax collector may list all lots to be sold that are owned by the same taxpayer in a subdivision under one subdivision heading. For example:  Wild Subdivision, Lot 1, Block A, Lot 6, Block R.

(b) To apportion the advertising costs among the parcels of property, the costs of the subdivision heading will be prorated to all parcels advertised in that particular subdivision. The cost of advertising legal descriptions may be computed on a flat rate basis, regardless of the length of the description.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.402, 197.413, 213.05 FS. History–New 6-18-85, Formerly 12D-13.36, Amended 3-15-94, 12-27-94, 12-31-98, xx-xx-xx.

 

Substantial rewording of Rule 12D-13.037 follows. See Florida Administrative Code for present text.

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

The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 193.122(2), F.S., except when:

(1) A taxpayer files a complaint before certification and makes payment according to Section 194.171(3), F.S.

(2) The tax collector must collect payment  of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Section 196.295, F.S. (For the procedure to determine proration, see Rule 12D-13.016, F.A.C.)

(3) Collection under an interim assessment roll has been approved according to Section 193.1145, F.S.

(4) Collection of installment taxes are made according to Section 197.222, F.S.

(5) Collection of estimated taxes are made according to Section 197.2301, F.S. 

Rulemaking Specific Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.1145, 193.122, 194.171, 196.295, 197.212, 197.222, 197.2301, 197.322, 197.343, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, xx-xx-xx. 

 

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

(1) Form DR-528, The form of the Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (example only), incorporated by reference in Rule 12D-16.002, F.A.C, must comply with shall be as prescribed by Section 197.3635, F.S.

(2) The tax collector may shall be authorized to include an additional statement with in the mailing of the notice of ad valorem taxes and non-ad valorem assessments an additional statement offering an explanation of any item on the notice. This supplemental statement may include the name and address of the tax collector, telephone number, location and branch offices, information concerning payment by mail and the tax collector’s policy regarding validating tax notices. Other information may be included as the tax collector deems necessary to accomplish the objective of collection and distribution of taxes.

(3) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments pursuant to Section 197.252, F.S. The notice shall be printed on the back of the envelope used for mailing the notice of ad valorem taxes and non-ad valorem assessments and shall read:

NOTICE TO TAXPAYERS ENTITLED TO HOMESTEAD EXEMPTION

If your income is low enough to meet certain conditions, you may qualify for a deferred tax payment plan on homestead property. An application to determine eligibility is available in the county tax collector’s office. 

Rulemaking Specific Authority 195.022, 195.027(1), 197.3635, 213.06(1) FS. Law Implemented 197.252, 197.254, 197.322, 197.343, 197.3632, 197.3635, 213.05 FS. History–New 6-18-85, Formerly 12D-13.38, Amended 5-23-91, 1-11-94, xx-xx-xx.

 

 

12D-13.039 Tax Certificate Notice.

Rulemaking Specific Authority 195.022, 195.027(1), 197.343(4), 213.06(1) FS. Law Implemented 197.322, 197.343, 197.3632, 197.3635, 213.05 FS. History—New 6-18-85, Formerly 12D-13.39, Repromulgated 5-23-91, Amended 12-13-92, Repealed  xx-xx-xx.

 

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

It is the responsibility of the mortgagee, lienholder or vendee requesting information under Section 197.344, F.S., to provide his or her most current address to the tax collector so that the notice is sent to the proper address. Any notice sent by the tax collector which is returned due to improper address or incorrect address is not required to be resent.

(1) Current Taxes.

(a) Upon delivery of a written request from a mortgagee or lienholder stating that he or she is the trustee of an escrow account for ad valorem taxes due on the property, the tax collector shall mail to the mortgagee or lienholder the notice of taxes against the property. When the original tax notice is mailed to a trustee of an escrow account, the tax collector shall mail a duplicate notice to the owner of the property with the additional statement that the original has been sent to the trustee. The tax collector shall also mail a duplicate tax notice to the vendee of a recorded contract for deed, or, if the contract is not recorded, the duplicate shall be mailed to the vendee  upon written application.

(b) When a written request from a trustee of an escrow account or vendee of a contract for deed is in the form of a computer printout or attached to a computer printout or some other method of listing multiple legal descriptions on which the mortgagee is requesting notice, then the tax collector shall whenever necessary make whatever reasonable requirements of the trustee or vendee as are necessary to ensure that the listing is correct. The tax collector may establish cut-off dates, periods for updating the list and any other reasonable requirements to ensure that tax notices are mailed to the proper party on time. The trustee or vendee shall submit the written request annually on a date determined by the tax collector. The trustee or vendee shall also ensure that the list contains current accounts only and all satisfied mortgages have been purged.

(2) Delinquent Taxes.

(a) A mortgagee, lienholder or vendee whether the document is recorded or unrecorded, may file a description of land encumbered by a mortgage, lien or contract for deed with the collector on or before May 1 of each year and be entitled to receive all information during the current tax year concerning any delinquent taxes, certificates issued or tax sales of the property for the current year. The collector shall collect in advance a fee of two dollars annually for these services. This service charge shall apply to each legal description filed. This is an annual service charge and must be collected each year. The collector is not required to search the prior tax sales or other such records, but, on request, may search for information the immediate two prior tax years. The fee for each year’s service shall be two dollars.

(b) With regard to delinquent taxes the collector shall notify the mortgagee, lienholder or vendee as soon as a list of delinquent taxes is prepared. A copy of the newspaper advertisement of the List of Certificates to be sold shall suffice as notice. With regard to tax sale certificates, the notice should be furnished not later than 60 days after the issuance of tax certificates.

(3) The following information should be included in the above mentioned notices with regard to real property:

(a) A sufficient description of land sold, or for which a certificate has been issued, to put the mortgagee, lienholder, or vendee on notice that land in which it is interested has been affected;

(b) The number of each certificate issued and to whom;

(c) The face amount of the certificate and effective date for interest on the certificates;

(d) The cost for redemption of the certificates or cost to redeem the property from a tax deed sale.

(4) In the case of personal property, the tax collector shall notify the mortgagee, lienholder or vendee of delinquent taxes on the property described prior to April 25 of the year following the year of assessment. (See Rule 12D-13.036, F.A.C.) The following information shall be provided to the mortgagee, lienholder or vendee who has made application:

(a) Where practical, a general description of the property on which the taxes are assessed;

(b) The location of the personal property and the name in which the property is assessed; and

(c) The amount of taxes, interest, and all costs owed.

(5) Notice shall be by first class mail and it shall be the duty and responsibility of the mortgagee, lienholder or vendee to provide his or her most current address to the tax collector so that said notice is mailed to the proper address as required by this rule. Any notice mailed by the tax collector pursuant to this rule which is returned due to improper address or incorrect address shall not be required to be remailed. 

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.344, 213.05 FS. History–New 6-18-85, Formerly 12D-13.40, Amended  xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 213.05 FS. History–New 6-18-85, Formerly 12D-13.41, Amended 1-11-94, Repealed  xx-xx-xx.

 

Substantial rewording of Rule 12D-13.042 follows. See Florida Administrative Code for present text.

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

(1)(a) A petition filed under Section 197.413(2), F.S., must request the court to authorize the collection of all costs and fees that any public official may expend or charge in their official duty of levying on, seizing, and selling personal property.

(b) Costs and fees which may be authorized include, but are not limited to:

1. A pro rata portion of the filing fee; 

2. The fee charged by the clerk for taxpayer notification that a petition was filed;

3. A pro rata portion of the advertising fees or charges; 

4. A pro rata portion of the attorney’s fees incurred in the filing of the petition; 

5. Statutory fees of the tax collector, sheriff and clerk;

6. Storage fees;

7. Transportation costs; and,

8. Insurance fees.

(2) The tax collector may include all delinquent personal property accounts on one petition, or may file several petitions which include any number of delinquent taxpayers the tax collector determines to be necessary.

(3) When the tax collector determines that the property appraiser has assessed personal property with an incomplete or improper identification, and the tax collector cannot proceed under Section 197.413, F.S., the tax collector must notify the property appraiser that the property is not properly described or identified.

(4)(a) Form DR-517, Tax Collector’s Warrant, incorporated by reference in Rule 12D-16.002, F.A.C., must be used to notify the 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) Form DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., must be used to notify a lessee that the court has validated a warrant authorizing the seizure and sale of real property or tangible personal property or both to collect delinquent taxes as provided in Sections 197.413 and 197.417, F.S.

Rulemaking Specific 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,  xx-xx-xx. 

 

Substantial rewording of Rule 12D-13.044 follows. See Florida Administrative Code for present text.

12D-13.044 Sale of Personal Property After Seizure.

(1)(a) Personal property which is seized for delinquent taxes must be sold at public auction as authorized by Section 197.417, F.S. The tax collector is entitled to the same fees and charges allowed to sheriffs for execution sales according to Section 30.231, F.S.

(b) Form DR-514, Notice of Sale of Tangible Personal Property for Delinquent Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., must be used to notify the owner of a scheduled public auction to sell the seized tangible personal property.

(2) In addition to the advertisement required by Section 197.417, F.S. the tax collector may also advertise in other publications, such as trade journals and newspapers.

(3)(a) When multiple items are seized, the tax collector must sell each item separately except when separate sale of the items would reduce the sale price of the whole, or when the items of property would be damaged or otherwise not bring the highest possible prices.

(b) If the tax collector determines that only unreasonable bids are being offered or if there are no bids, 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;

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

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

(5) If the property is sold for more than the total amount due, the surplus shall be returned to either the owner of the property or to the person who had possession of the property at the time of seizure.

(6) A sale or conveyance of personal property for taxes is valid, except on proof that the:

(a) Property was not subject to taxation; or

(b) Taxes were paid before the sale of personal property; or

(c) Tax warrant for the collection of delinquent personal property taxes has been barred by the statute of limitation provided in Section 197.416, F.S. 

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 30.231, 197.122, 197.416, 197.417, 213.05 FS. History–New 6-18-85, Formerly 12D-13.44, Amended 5-23-91, 12-13-92, xx-xx-xx.

 

Substantial rewording of Rule 12D-13.045 follows. See Florida Administrative Code for present text.

12D-13.045 Sale of Tax Certificates for Unpaid Taxes.

(1) The tax certificate sale must begin by June 1 or the 60th day after the date of delinquency, whichever is later.

(2) At the tax collector’s discretion, the tax certificate sale may be conducted over multiple days. The tax collector may not conclude the tax certificate sale until all tax certificates are sold or struck off to the county.

(3) The face amount of the tax certificate must include:

(a) Delinquent taxes;

(b) Interest which has accrued between the date of delinquency and the date of sale calculated monthly, at a rate of 18 percent per year;

(c) Costs and any other charges, including advertising charges; and

(d)The tax collector’s commission.

(4)(a) All delinquent property taxes and non-ad valorem assessments included on the tax notice due on a parcel in any one year must be combined into one tax certificate.

(b) When the property appraiser has back assessed property and has placed the assessment or assessments on the tax roll according to Rule 12D-8.006, F.A.C., and the taxes become delinquent, the tax collector must advertise and sell a tax certificate for each assessment for back taxes that is delinquent.

(5)(a) Form DR-509, Tax Certificate, incorporated by reference in Rule 12D-16.002, F.A.C., is the suggested form for issuing a tax certificate to a purchaser.

(b) Form DR-509D, Deferred Payment Tax Certificate, incorporated by reference in Rule 12D-16.002, F.A.C., is the suggested form for issuing a deferred payment tax certificate to a county.

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.092, 193.102, 194.171, 197.122, 197.402, 197.403, 197.432, 213.05 FS. History–New 6-18-85, Formerly 12D-13.45, Amended 5-23-91, 12-13-92, 12-28-95, 1-26-04, xx-xx-xx.

 

12D-13.0455 Electronic Issuance of Tax Certificates.

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 Specific Authority 195.022, 195.027(1), 197.432(7), 213.06(1) FS. Law Implemented 193.092, 197.102, 197.122, 197.402, 197.403, 197.432, 213.05 FS. History–New 5-23-91, Amended xx-xx-xx.

 

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

(1) When property is owned by a governmental unit and is leased to a non-governmental lessee and is has not exempt been exempted from taxation, the tax must should be assessed to the non-governmental lessee.

(2) If no rental payments are due pursuant to the agreement creating the leasehold estate, or if the property meets the requirements of Section 196.199(7), F.S., the leasehold estate must shall be taxed as real property.

(3) Taxes Ad valorem real property taxes relating to government property, levied on a leasehold that is taxed as real property under Section 196.199(2)(b), F.S., must be paid by the lessee. If such taxes are not paid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under the provisions of Sections 197.412 and 197.413, F.S. The tax collector shall notify the Department of delinquencies and action taken to collect the delinquent tax.

(4) If rental payments are due, the leasehold estate shall be taxed as intangible personal property under in accordance with Chapter 199, F.S., and delinquencies shall be processed as in the case of other intangible personal property.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.412, 197.413, 197.432, 213.05 FS. History–New 6-18-85, Formerly 12D-13.46, Amended 1-11-94, xx-xx-xx.

 

Substantial rewording of Rule 12D-13.047 follows. See Florida Administrative Code for present text.

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

(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine  the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.

(2) The county may sell any certificates issued to it under Section 197.432(4), F.S., if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property. 

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432, 197.502, 213.05 FS. History—New 6-18-85, Formerly 12D-13.47, Amended 5-23-91, xx-xx-xx.  

 

 

12D-13.048 Interest Rate on Tax Certificates.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432, 213.05 FS. History—New 6-18-85, Formerly 12D-13.48, Repealed xx-xx-xx.

 

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

(1) Tax certificates must shall not be sold on assessments of “improvements” which have been conveyed to personal property by deed, contract, or other written instrument.

(2) The property classification must of such property shall determine the tax roll on which the property should appear and the subsequent method of collecting the tax should it become delinquent. If the assessment is based upon a lease for the life of a person, the assessment should be considered as real property and not personal property.

(3) When it is determined by the facts that property on which a tax certificate has been issued appears on the real property tax roll should have been on the personal property tax roll, the and a tax certificate has been issued, such tax certificate must shall be canceled, by the Department when requested of Revenue, as provided by law per request by the tax collector.

(4) When Even though personal property was may have been assessed on the real property tax roll and a tax certificate issued,  thereon; the assessment is not null and void against the property owner of such property and may be enforced against him within the same time and manner as that other personal property taxes may be enforced.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.182, 197.432, 197.443, 197.502, 213.05 FS. History–New 6-18-85, Formerly 12D-13.50, Amended xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.3632, 197.432, 197.433, 197.462, 197.472, 197.473, 213.05 FS. History–New 6-18-85, Formerly 12D-13.51, Amended 5-23-91, 12-13-92, 12-27-94, Repealed xx-xx-xx.

 

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

(1) When tax certificates are struck off to the county, they shall be held by the tax collector of the county in

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.172, 197.3632, 197.432, 197.446, 197.472, 213.05 FS. History–New 6-18-85, Formerly 12D-13.52, Amended 5-23-91, 12-13-92, 12-31-98, 12-30-02, Repealed xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.3632, 197.472, 213.05 FS. History–New 6-18-85, Formerly 12D-13.53, Amended 5-23-91, 12-13-92, Repealed xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.462, 197.472, 213.05 FS. History–New 6-18-85, Formerly 12D-13.54, Amended 5-23-91, Repealed xx-xx-xx. 

 

12D-13.055 Redemption of Property After the Clerk Receives the Tax Collector’s Certification after Tax Deed Application.     

(1) Anyone who wants desiring to redeem property as authorized in Section 197.472(1), F.S., must pay the following from a tax deed application may do so by paying to the tax collector all costs, which accrue until the clerk tax collector issues a tax deed to the purchaser:

(a) All costs, charges, amounts paid for all tax certificates and delinquent taxes, interest, and fees that the applicant has paid.

(b) All other costs that the tax collector incurred to process the tax deed application or that the clerk incurred to schedule or conduct a tax deed sale and fees that the applicant has paid plus the amount necessary to redeem all of the tax certificates in possession of the applicant.

(2) To process a redemption request, the clerk must: When a tax deed application has been transferred to the clerk of the court and it is the desire of the property owner or his or her agent or representative to redeem the property from the tax deed sale, the clerk of the court shall

(a) Direct direct the person who wants desiring to redeem the property said lands to the tax collector collector’s office.

(b) Return The clerk of the court shall deliver to the tax collector: the tax certificate on which the tax deed application is based, 

1. The the tax deed application, and certificate together with

2. A a statement of all costs and fees paid to or incurred by the clerk and sheriff in connection with the tax deed application.

(3)(a) After receiving the required information from the clerk Upon receipt of the tax deed application and statement of fees and costs paid to the clerk of the court and sheriff, the tax collector must shall allow the redemption of the tax deed application.

(b) The redemption amount required to redeem is shall be the total of the:

1. Original original amount certified by the tax collector to the clerk,

2. Costs the costs and fees of the clerk of the court and the sheriff;

3. Tax the tax deed applicant’s statutory interest according pursuant to Section 197.542, F.S.; and,

4. Redemption the redemption fee as authorized by Section 197.472 (3) F.S. for the tax certificate on which the tax deed application is based.

(c) When all other tax certificates on the property land involved in the tax deed application have been redeemed or canceled in connection with the tax deed application, only the tax certificate on which the tax deed application is based is outstanding. and it is the only tax certificate to be redeemed. The tax collector is entitled to a redemption fee of six dollars and twenty-five cents ($6.25) for the tax certificate redeemed.

(4)(a) After Upon payment of all applicable taxes, costs, fees and interest, the tax collector must record the payment and redemption of the shall post all records to indicate that an application for tax deed application has been redeemed.

(b) Within 15 business days after receiving the redemption, the tax The collector must pay shall refund to the applicant all funds received for the redemption of the tax deed application as provided in Section 197.472 (5) F.S. soon as possible.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.462, 197.472, 197.502, 197.542 213.05 FS. History–New 6-18-85, Formerly 12D-13.55, 12-31-98, Amended xx-xx-xx.

 

12D-13.056 Record List of Tax Certificates Sold for Taxes.

The “record of tax redemptions” referred to in Section 197.196, 1981 F.S., “the record of tax sales” referred to in Section 197.181, 1981 F.S., and the “list of certificates sold for taxes” referred to in Section 197.432, F.S., and these rules shall be considered as synonymous. The tax collector shall only be required to maintain one list of  certificates sold for taxes for each year. The following information must shall be recorded kept on said list:

(1) The information required in Section 197.432(9), F.S. subsection 12D-13.045(10), F.A.C.

(2) The cancellation of tax certificates, including date of cancellation.

(3) The date of and the fact that a certificate, or a portion of a certificate thereof, expired or was redeemed, purchased or transferred, and including the name of the transferee or person redeeming or purchasing it, including the amount paid or the name of the transferee.

(4) In the case of purchases at the tax sale, the face amount of the certificate.

(5) In the case of purchases of county held certificates and redemption of certificates, the amount received by the tax collector.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432, 197.472, 197.473, 213.05 FS. History–New 6-18-85, Formerly 12D-13.56, Amended xx-xx-xx.

 

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

  (1) When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in Rule 12D-16.002, F.A.C., to the Department and add a memorandum of error to the list of tax certificates sold.

The tax collector shall initiate action to cancel any improperly issued tax certificate or any tax deed sold based upon an improperly issued certificate when requested in writing by the taxpayer or his or her representative or when an error is brought to the tax collector’s attention.

(2) When the error involves land on which a tax deed has been sold, it shall be the tax collector’s duty to report such findings to the clerk of the court.

(3) Where there has not been a tax deed sold, the tax collector shall notify the Department of the improperly issued certificate.

(4) If the tax collector fails to act in a reasonable time when properly notified in writing, his or her office shall be liable for all legitimate expenses of the taxpayer in clearing his or her title. Legitimate expenses include, but are not limited to, reasonable attorney’s fees.

(5) Certificates may be canceled only by a court of proper jurisdiction or upon approval by the Department, except a tax certificate issued against a bankrupt estate in violation of 11 U.S.C. Section 362(a), Federal Bankruptcy Code, for the following reasons:

(a) Taxes have been paid;

(b) Lands were not subject to taxation at the time of assessment;

(c) The description of the property in the tax certificate is void;

(d) An error or omission that invalidates the sale;

(e) The tax certificate is void for some other reason.

(6) If the tax certificate was sold before June 15, 1976, the holder shall be entitled to receive only the purchase price of the certificate. If the tax certificate was sold on or after June 15, 1976, and is void due to an error of the property appraiser, tax collector, any other county official, or any municipal official, the holder shall be entitled to receive the purchase price plus interest thereon at the rate of eight percent per year. Tax certificates sold on and after October 1, 1998, will earn interest at the rate bid at the tax certificate sale or eight percent, whichever is less, calculated monthly from the date the tax certificate was purchased until the date the refund is ordered. Said interest shall be charged to the taxing authorities on a pro-rata basis, as further explained in Rule 12D-13.009, F.A.C. 

(7) The county officer or taxing authority, as the case may be, which caused the error resulting in issuance of the void tax certificate, shall be charged for the costs of advertising incurred in the sale of the tax certificate.

(8) When the owner of the tax certificate requests that the certificate be canceled for any reason and the tax certificate owner does not desire a refund, the tax collector shall cancel the tax certificate and no refund shall be processed. The tax collector shall require that the owner of the tax certificate execute a statement that he or she is the holder of the tax certificate and that he or she desires the certificate to be canceled and that no refund shall be made or is expected. 

Rulemaking Specific Authority 195.027(1), 213.06(1), FS. Law Implemented 197.122, 197.182, 197.432, 197.442, 197.443, 197.444, 197.447, 213.05 FS. History—New 6-18-85, Formerly 12D-13.57, Amended 5-23-91, 12-31-98, 7-1-99, xx-xx-xx.

 

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.182, 197.432, 197.443, 197.444, 213.05 FS. History–New 6-18-85, Formerly 12D-13.58, Amended 5-23-91, 12-31-98, Repealed  xx-xx-xx.

 

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

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 95.051, 194.171, 197.3632, 197.416, 197.482, 213.05 FS. History—New 6-18-85, Formerly 12D-13.59, Amended 12-13-92, Repealed xx-xx-xx.

 

Substantial rewording of Rule 12D-13.060 follows. See Florida Administrative Code for present text.

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

(1) PROCEDURE: APPLICATION FOR TAX DEED BY COUNTY. Each year, the tax collector must notify the board of county commissioners or the governing board of the county of all county held tax certificates for which a tax deed can be applied under Section 197.502(3), F.S.

(2) PROCEDURE: APPLICATION FOR TAX DEED BY CERTIFICATE HOLDERS OTHER THAN THE COUNTY.

(a) The tax deed application, Form DR-512 (Notice to Tax Collector of Application for Tax Deed, incorporated by reference in Rule 12D-16.002, F.A.C.), is not considered complete until all required taxes, interest, costs and fees have been paid as required by Section 197.502(2), F.S.

(b) If the application is not completed by the applicant, the tax collector may cancel the application and no payments made by the applicant will be refunded.

(c) If the applicant is the only tax certificate holder of record on the property included in the application, then it is not necessary for the applicant to redeem certificates he or she owns in connection with the application for tax deed. However, the certificates must be surrendered and the face value of all surrendered certificates must be included in the opening bid.

(d)1. Consolidated applications may be accepted, at the tax collector’s discretion, using a single Form DR-512.

2. The tax collector may collect a $75 fee for each separate tax deed application.

3. For each parcel included in a consolidated application, there must be separate:

a. Certifications on Form DR-513 (Tax Collector’s Certification, incorporated by reference in Rule 12D-16.002, F.A.C.), issued by the tax collector according to Section 197.502, F.S.; 

b. Statements as provided by Section 197.502(4), F.S.;  and,

c. Tax deeds issued according to Section 197.502(9), F.S.

(3) PROCEDURE AFTER APPLICATION IS MADE – ALL CERTIFICATES.

(a) After receiving 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) The tax collector must calculate and enter the interest accrued, from the month after the date of application through the month in which the Form DR-513 is certified to the clerk.

(c)1. The clerk must advertise and administer the tax deed sale and must receive fees as provided in Section 28.24 F.S.  All fees must be paid to the clerk before the tax deed is issued.

2. A resale is subject to the requirements of Sections 197.502 and 197.542, F.S. As provided in these statutes, the clerk is only required to attempt to hold one tax deed resale. If a resale cannot be conducted as provided in these statutes, the clerk must put the land on the list of “lands available for taxes.” 

Rulemaking Specific 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, 213.05 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, xx-xx-xx.

 

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

(1) Ownership and encumbrance reports must cover shall be made for a minimum of 20 years before prior to the tax deed application.

(2) The tax collector may choose to accept the ownership and encumbrance report in paper or electronic form. shall require the ownership and encumbrance report to contain at a minimum the following:

(a) A list of all tax certificates and omitted years’ taxes on the property on which the tax deed application is filed; and

(b) The names and addresses of all persons or firms enumerated in Rule 12D-13.060, F.A.C.

(3) The tax collector may contract with a title company for a reasonable fee to provide the minimum information required above, provided however, if additional information is required the tax collector shall make a written request to the title or abstract company stating such additional requirements.

(4) The ownership and encumbrance report shall be printed or typed upon stationery or other paper showing a letterhead of the person, firm or company making the search and the signature of the person making the search or an officer of the firm shall be attached. The tax collector shall not be liable for payment to the firm unless these requirements are met.

(5) The tax collector may select any title or abstract company he or she desires, regardless of its location so long as the fee is reasonable, the minimum information is submitted and the abstract or title company is authorized to do business in the State of Florida. The tax collector may advertise and accept bids for the title or abstract company if he or she deems appropriate.

(6) The tax collector shall not accept or pay for any title search or abstract that includes a phrase such as “no financial responsibility is assumed for this search.” However, reasonable restrictions as to the liability or responsibility of the abstract or title company are acceptable. The tax collector is authorized to contract for higher maximum liability limits than the limits provided under Section 627.7843(3), F.S.

(7) In order to establish uniform prices for ownership or encumbrance reports at the county level, the tax collector shall ensure that the contract for ownership and encumbrance reports include all requests for title searches or abstracts for a given period of time. A contract period may be for one month or longer, provided however, that all ownership and encumbrance report requests be at the uniform price for that contract period.

(8) Fees paid by the tax collector for ownership and encumbrance reports must be collected from the tax deed applicant and added to the opening bid.

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502, 197.512, 197.522, 627.7843  213.05 FS. History–New 6-18-85, Formerly 12D-13.61, Amended 12-3-01, 12-30-04, xx-xx-xx.

 

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

(1) Advertising.

(a) After receiving the tax collector’s certification and tax deed application, the clerk must Upon receipt from the tax collector of the tax collector’s certification and the tax deed application the clerk shall publish a notice of the pending sale once each week for four consecutive weeks at weekly intervals in a local newspaper. The form of the notice shall be as prescribed by the Department of Revenue. No tax deed sale shall be held until 30 days after the first publication of notice.

(b) The clerk shall obtain proof of publication and file the same in his or her office before holding a tax deed sale.

(b)1. Proof of publication may be copies of all four advertisements a copy of the advertisement showing the date the advertisements were advertisement was published and copies of all four advertisements. The four advertisements must shall not be clipped from the paper, but shall remain intact with so that the date line of the paper is shown.

2. Proof of advertisement may also be in the form of a publisher’s affidavit with one copy of the advertisement attached.

(c)1. The form of the notice and the information it contains must shall 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, of ___________ County, Florida Ad No. ___

2. The notice must shall be single column and the size of the print must shall be the same as any other legal advertisement. The clerk must of the court shall not consolidate legal advertisements of tax deed applications with different legal descriptions. A tax deed shall have only one legal description included on the deed. Consolidated sales are prohibited. The clerk shall sell the land in each tax deed application separately.

(2) Clerk’s Responsibilities for Delivery to the Sheriff Delivering and Posting.

(a) At least 30 days prior to the date of sale, the clerk shall prepare a notice containing the warnings required by Section 197.522(2)(a), F.S., for owners of the property to be sold and by Section 197.522(2)(b), F.S., for owners of contiguous property listed in the tax collector’s statement pursuant to Section 197.502(4)(h), F.S., and:

(a)1. If the owner of the property to be sold resides in the same county where in which the property is located, the clerk must deliver an original plus and sufficient copies of the notice to the sheriff of that county; and

(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) 3. If the owner resides outside the State of Florida, the clerk must shall send notice to the sheriff of the county where the property is located, unless the property is assessed as non-agricultural acreage or vacant land;

4. For the owners of the property contiguous to the property to be sold, deliver an original and sufficient copy of the notice described in Section 197.522(2)(b), F.S., to the sheriff of the county in which the contiguous property lies.

(b) At least 20 days prior to the date of sale, the sheriff of the county where the owner  resides shall serve the notice received from the clerk in the manner specified in Chapter 48, and the sheriff of the county where the property is located shall post the notice in a conspicuous place on the property.

(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 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 must be resent to the titleholder at that address. Mailing. At least 20 days prior to the date of sell, the clerk shall mail notices, by certified mail, to all persons listed in the tax collector’s certification. Such notices shall contain the warning required by Section 197.522(1)(b), F.S. When such warning, combined with a copy of the advertised notice, is sent, it shall be deemed sufficient notice.

(4) The clerk shall prepare a certificate containing the names and addresses of those persons notified by mail and the date of mailing. The certificate shall be attached to the affidavit of publisher (proof of publication).

(5) Except when land is redeemed, the clerk of the circuit court shall record his or her certificate of notice together with the affidavit of publisher (proof of publication) in the official records of the county. For the recording of the certificate of notice and affidavit of publisher the clerk shall receive such fees for recordation as specified in Chapter 28, F.S.

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502, 197.512, 197.522, 197.542, 197.562, 197.582, 213.05 FS. History–New 6-18-85, Formerly 12D-13.62, Amended 12-3-01, 1-26-04, xx-xx-xx.

 

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

When a tax certificate on subsurface rights is purchased by the fee owner and an application for a tax deed is started under Section 197.502, F.S., the fee owner is in the same position as other bidders at the clerk’s sale. Priority extends only to the purchase of a tax certificate by the fee owner and does not extend to the purchase of any tax deed.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 FS. History–New xx-xx-xx.

 

Substantial rewording of Rule 12D-13.063 follows. See Florida Administrative Code for present text.

12D-13.063 Tax Deed Sale at Public Auction.  

(1)(a) The statutory (opening) bid required by the clerk at the sale must be the sum of:

1. All outstanding tax certificates redeemed or surrendered;

2. Any delinquent taxes and non-ad valorem assessments;

3. The amount of the tax certificate on which the application for tax deed is based;

4. The tax collector’s fees and costs as specified;

5. The sheriff’s fees for delivering and posting notices;

6. The clerk’s fees and costs according to Section 28.24, F.S.;

7. Interest on the total, computed at 1.5 percent per month, beginning the month after the date of application and continuing through the month of the sale; and,

8. All tax certificates that were sold.

(b) If the property is assessed on the latest tax roll as homestead, the opening bid shall be increased to include an amount equal to one-half of the assessed value of the property as listed on the current year’s tax roll.

(2)(a) A tax deed must have only one legal description on the deed.

(b) Consolidated sales are prohibited.

(c) The clerk must sell the land in each tax deed application separately.

(3) If there are no bids higher than the statutory opening bid, the property must be sold to the certificate holder. The certificate holder is required to pay to the clerk all amounts included in the statutory bid, applicable documentary stamp tax and recording fees.

(4) The clerk must use the form prescribed by the Department of Revenue, Form DR-506, Tax Deed, incorporated by reference in Rule 12D-16.002, F.A.C.

Rulemaking Specific Authority 195.027(1), 213.06(1), FS. Law Implemented 28.24, 197.122, 197.3632, 197.443, 197.502, 197.512, 197.522, 197.542, 197.552, 197.562, 197.582, 213.05, FS. History-New 6-18-85, Formerly 12D-13.63, Amended 5-23-91, 12-13-92, 1-2-01, 12-3-01, xx-xx-xx.

 

12D-13.064 Lands Available for Taxes.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 125.411, 197.447, 197.502, 197.542 213.05 FS. History–New 6-18-85, Formerly 12D-13.64, Amended 12-30-99, 1-26-04, 12-30-04, Repealed xx-xx-xx.

 

Substantial rewording of Rule 12D-13.065 follows. See Florida Administrative Code for present text.

12D-13.065 Disbursement of Sale Proceeds.

(1) When the property is purchased for an amount exceeding the tax deed applicant’s expenses, the clerk must send notices to those persons listed in Section 197.502(4)(a) through (g), F.S., advising them of the surplus funds. A suggested form of the notice is:

NOTICE

CTF NO. _______              Property Description __________

As required by Chapter 197, F.S., the above property was sold at public sale on           . After payment of all funds due to government units has been made, a surplus of $     will remain and be held by this office for the benefit of persons having interest in this property, as described in Section 197.502(4)(a) through (g), F.S.

Attached is a copy of the abstract of this property received from the office of the tax collector reflecting all persons having an interest in this property according to Section 197.502(4)(a) through (g), F.S.

Date:                                      .

_________________________

Clerk

________________________

County

(2) All records pertaining to tax deed sale surplus funds should remain with the clerk.

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 195.022, 197.473, 197.502, 197.522, 197.532, 197.542, 197.582, 213.05, 298.36, 298.365, 298.366, 298.465, 298.54 FS. History–New 6-18-85, Formerly 12D-13.65, Amended 1-26-04, xx-xx-xx.

 

12D-13.066 Procedure, Tax Deed Corrections and Cancellations.

(1) Tax deeds may be corrected at any time by the clerk of the court so long as no rights of the property owner are violated.

(2) Tax deeds already that have been issued may only be canceled, set aside or determined to be void by a judicial decree. When it shall appear to the clerk of the court that the tax deed is void, the clerk shall notify the tax deed holder that the tax deed may be void.

(3) Upon a determination by a court of competent jurisdiction that a tax deed is void, the clerk of the court shall immediately forward to the Department all necessary information for the cancellation of the deed, including a copy of the court’s determination. The Department will review the proceedings and approve the cancellation of the tax deed sale and any tax certificate on which the tax deed is based if applicable. If the court determines that refunds are to be made the Department shall approve the refunds so ordered by the court. If the court determines the deed to be void, but does not specify the amount to be refunded, if any, the clerk shall prepare a certificate of all costs the tax deed owner has expended from the date of purchase to the date of cancellation. Costs to the tax deed owner shall include, but are not limited to the amount paid for the tax deed and all subsequent taxes paid on the land included within the tax deed. Based upon the clerk of the court’s certification, the Department shall approve whatever refunds are appropriate. The refund procedure shall be the same as the procedure for refunds in general as described in these rules and Section 197.182, Florida Statutes.

(2)(a)(4) When it appears that a tax deed has been issued incorrectly and the tax deed holder agrees to transfer the tax deed to the county by quit claim or any other instrument that will affect the change of ownership, the clerk of the court must shall refund to the tax deed holder the amount paid for the tax deed plus any subsequent taxes paid as provided by Section 197.542, F.S.

(b) If the tax deed is voluntarily surrendered, it is not necessary for the clerk of the court to obtain a judicial determination of the validity of the tax deed.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 197.122, 197.131, 197.182, 197.443, 197.522, 197.542, 197.582, 197.593, 197.602 213.05 FS. History–New 6-18-85, Formerly 12D-13.66, Amended xx-xx-xx.

 

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

Rulemaking Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 195.002, 195.022, 213.05, 253.82 FS. History–New 6-18-85, Formerly 12D-13.67, Amended 12-31-98, Repealed xx-xx-xx. 

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Robert Blick, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone [phone], email [e-mail]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of Florida.

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 12/08/2015

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: The first Notice of Rule Development for this proposed rule was published in the May 4, 2015 edition of the Florida Administrative Register (Vol. 41, No. 86, p. 2065). A second Notice of Rule Development for this proposed rule was published in the August 11, 2015 edition of the Florida Administrative Register, (Vol. 41, No. 155, p. 3647).