The Department of Revenue amends Rules 12D-13.060, 12D-13.061, 12D-13.062, 12D-13.063, and repeals 12D-13.065, Florida Administrative Code, based on Chapter 2018-160, Laws of Florida. The purpose of amending Rules 12D-13.060 and 12D-13.061, F.A.C., ...

 

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, 12D-13.061, 12D-13.062, 12D-13.063, and repeals 12D-13.065, Florida Administrative Code, based on Chapter 2018-160, Laws of Florida. 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 section 197.502(5), Florida Statutes. The purpose of amending Rule 12D-13.062, F.A.C., is to reflect an amendment to s. 197.522(3), F.S., removing outdated procedures clerks of court follow to notify owners of property subject to tax deed sales. The clerk may rely on address information provided by the tax collector based 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 minimum bid requirement the clerk sets to calculate 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 tax deed 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 provides clarification to local officials and taxpayers during the tax deed sale process.

SUMMARY: The proposed amendments implement statutory provisions for tax deed sales.

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 a 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: 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 WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: October 9, 2018, 10:00 a.m.

PLACE: Conference 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: 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 IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

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

(1) through (2) No change.

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

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

(b) through (c) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.3632, 197.482, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602 FS. History–New 6-18-85, Formerly 12D-13.60, Amended 5-23-91, 12-13-92, 1-11-94, 12-25-96, 12-31-98, 1-26-04, 12-30-04, 4-5-16,_____.

 

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

(1) Property information Ownership and encumbrance reports must cover a minimum of 20 years before the tax deed application.

(2) The tax collector may choose to accept the property information ownership and encumbrance report in paper or electronic form.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502 FS. History–New 6-18-85, Formerly 12D-13.61, Amended 12-3-01, 12-30-04, 4-5-16,_____.

 

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

(1) through (2) No change.

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

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.502, 197.512, 197.522, 197.542, 197.562, 197.582 FS. History–New 6-18-85, Formerly 12D-13.62, Amended 12-3-01, 1-26-04, 4-5-16,_____.

 

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. Current taxes, if due,

1. through 8. renumbered 2. through 9. No change.

(b) No change.

(2) through (4) No change.

Rulemaking 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 FS. History–New 6-18-85, Formerly 12D-13.63, Amended 5-23-91, 12-13-92, 1-2-01, 12-3-01, 4-5-16,_____.

 

12D-13.065 Disbursement of Sale Proceeds.

Rulemaking 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, 298.36, 298.365, 298.366, 298.465, 298.54 FS. History–New 6-18-85, Formerly 12D-13.65, Amended 1-26-04, 4-5-16, Repealed_______.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mike Cotton

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 14, 2018

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: July 3, 2018