The Department of Revenue amends Rules 12D-13.060 through 12D-13.065, F.A.C., based on Chapter 2018-160, L.O.F. The purpose of amending Rules 12D-13.060 and 12D-13.061, F.A.C., is to replace “ownership and encumbrance reports” with “property ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

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

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

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

12D-13.063Sale at Public Auction

12D-13.065Disbursement of Sale Proceeds

PURPOSE AND EFFECT: The Department of Revenue amends Rules 12D-13.060 through 12D-13.065, F.A.C., based on Chapter 2018-160, L.O.F. The purpose of amending Rules 12D-13.060 and 12D-13.061, F.A.C., is to replace “ownership and encumbrance reports” with “property information reports,” to implement statute changes from s. 197.502(5), F.S. The purpose of amending Rule 12D-13.062, F.A.C., is to remove outdated procedures clerks of court follow to notify owners of property subject to tax deed sales amended in s. 197.522(3), F.S. The clerk will now rely only on address information on the certified tax roll and property information reports. The purpose of amending Rule 12D-13.063, F.A.C., is to add current taxes, if due, to the total amount used for the opening bid at a tax deed sale based on amendments to s. 197.502(6), F.S. The purpose of repealing Rule 12D-13.065, F.A.C., is to remove the suggested notice of disbursement of surplus sale proceeds. Section 197.582, F.S., provides language for a notice and procedures to claim surplus proceeds from a tax deed sale. The effect of these amendments is to provide local officials and taxpayers with clarified processes. Draft rule language is on the Department’s website at http://floridarevenue.com/rules.

SUBJECT AREA TO BE ADDRESSED: These proposed amendments and repeal of 12D-13.065, F.A.C., remove obsolete language and provide clarity for tax collectors and clerks.

RULEMAKING AUTHORITY: 195.022, 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 28.24, 195.022, 197.122, 197.3632, 197.443, 197.473, 197.482, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 298.36, 298.365, 298.366, 298.465, 298.54 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: July 19, 2018, 2:00 p.m.

PLACE: Conference Room 1221, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida.

The agenda for this hearing will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://floridarevenue.com/rules.

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

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

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