Rules Review by JAPC
 |
12. Department of Revenue |
| 12d. DOR, PROPERTY TAX ADMINISTRATION PROGRAM |
| 12D-1.00. Of General Revenue |
| 12D-1.001. Reference To Statutes |
| 12D-1.01. Of Revenue |
| 12D-1.002. Definitions |
| 12D-1.02. Of Revenue |
| 12D-1.03. Of Revenue |
| 12D-1.003. Situs Of Personal Property For Assessment Purposes |
| 12D-1.004. Returns, Applications And Other Information (Not Including Applications For Exemptions) Required To Be Filed With The Property Appraiser |
| 12D-1.04. Of Revenue |
| 12D-1.05. |
| 12D-1.005. Access To Financial Records |
| 12D-1.006. Exchange Of Information Among Appraisers, Tax Collectors, Department, Auditor General, And Other States |
| 12D-1.06. Of Revenue |
| 12D-1.07. Of Revenue |
| 12D-1.08. Of Revenue |
| 12D-1.09. Of Revenue |
| 12D-1.009. Mapping Requirements |
| 12D-1.10. Reconciliation Of Interim Tax Rolls - Form Of Notification |
| 12D-1.010. Reconciliation Of Interim Tax Rolls - Form Of Notification |
| 12D-1.011. Notification To Property Appraiser Of Land Development Restriction |
| 12D-1.11. Notice, Provisions For Newly Created Municipal Service Taxing Unit, Duties Of Property Appraiser, Tax Collector, And County |
| 12D-1.0011. Notification Of Property Appraiser Of Development Restrictions |
| 12D-1.0025. Computation Of Time; Due Dates Falling On Weekends And Holidays |
| 12D-2.00. Of Revenue |
| 12D-2.001. Definitions |
| 12D-2.01. Of Revenue |
| 12D-2.02. Of Revenue |
| 12D-2.03. Of Revenue |
| 12D-2.04. Of Revenue |
| 12D-2.004. Annual Returns Of Railroads |
| 12D-2.05. Of Revenue |
| 12D-2.06. Of Revenue |
| 12D-2.006. Determination Of Assessment And Allocation Of Just Value To This State |
| 12D-2.07. Of Revenue |
| 12D-2.08. Of Revenue |
| 12D-2.09. Of Revenue |
| 12D-2.009. Notification To Property Appraiser |
| 12D-2.10. Of Revenue |
| 12D-2.11. Centrally Assessed Railroad And Private Carline Company Assessments, Tax Collections And Distribution |
| 12D-2.011. Centrally Assessed Railroad And Private Carline Company Assessments |
| 12D-3.001. Introduction |
| 12D-3.01. Of Revenue |
| 12D-3.02. Of Revenue |
| 12D-3.03. Of Revenue |
| 12D-3.003. Assessment And Taxation Of Interests Of Non-Governmental Lessees In Governmentally Owned Property Which Are Subject To Ad Valorem Taxation |
| 12D-3.04. Of Revenue |
| 12D-3.05. Of Revenue |
| 12D-3.06. Of Revenue |
| 12D-5.00. Of Revenue |
| 12D-5.01. |
| 12D-5.02. |
| 12D-5.002. Purchase Price Paid As A Factor In Determining Agricultural Classification |
| 12D-5.003. Dwellings On Agriculturally Classified Land; Application Of Homestead Exemption |
| 12D-5.03. |
| 12D-5.04. |
| 12D-5.004. Applicability Of Other Factors To Classification Of Agricultural Property |
| 12D-5.005. Outdoor Recreational Or Park Lands |
| 12D-5.05. |
| 12D-5.006. Effect Of Citrus Canker On Agricultural Classification |
| 12D-5.10. Definitions |
| 12D-5.11. Assessment Of Oil, Mineral And Other Subsurface Rights |
| 12D-5.12. Liens On Subsurface Rights |
| 12D-5.13. Ad Valorem Credits On Severance Tax |
| 12D-5.014. S |
| 12D-5.0035. Dwellings On Agriculturally Classified Land; Application Of Homestead Assessment Increase Limitation |
| 12D-6.00. Of Revenue |
| 12D-6.001. Mobile Homes And Prefabricated Or Modular Housing Units Defined |
| 12D-6.01. |
| 12D-6.02. Of Revenue |
| 12D-6.002. Assessment Of Mobile Homes |
| 12D-6.003. Recreational Vehicle Type Units; Determination Of Permanently Affixed |
| 12D-6.03. Of Revenue |
| 12D-6.04. Of Revenue |
| 12D-6.004. Prefabricated Or Modular Housing Units - Realty Or Tangible Personal Property |
| 12D-6.05. Of Revenue |
| 12D-6.06. Time-Share Property |
| 12D-6.006. Fee Timeshare Real Property |
| 12D-7.00. Of Revenue |
| 12D-7.001. Applications For Exemptions |
| 12D-7.01. |
| 12D-7.02. Of Revenue |
| 12D-7.002. Exemption Of Household Goods And Personal Effects |
| 12D-7.003. Exemption Of Property Of Widows, Widowers, Blind Persons, And Persons Totally And Permanently Disabled; Disabled Ex-Service Members, Spouses |
| 12D-7.03. Of Revenue |
| 12D-7.04. Of Revenue |
| 12D-7.004. Exemption For Certain Permanently And Totally Disabled Veterans And Surviving Spouses Of Certain Veterans |
| 12D-7.005. Exemption For Disabled Veterans Confined To Wheelchairs |
| 12D-7.05. Of Revenue |
| 12D-7.06. Of Revenue |
| 12D-7.006. Exemption For Totally And Permanently Disabled Persons |
| 12D-7.007. Homestead Exemptions - Residence Requirement |
| 12D-7.07. |
| 12D-7.08. Of Revenue |
| 12D-7.008. Homestead Exemptions - Legal Or Equitable Title |
| 12D-7.09. Of Revenue |
| 12D-7.10. Of Revenue |
| 12D-7.11. Of Revenue |
| 12D-7.011. Homestead Exemptions - Trusts |
| 12D-7.012. Homestead Exemptions - Joint Ownership |
| 12D-7.12. Of Revenue |
| 12D-7.13. Of Revenue |
| 12D-7.013. Homestead Exemptions - Abandonment |
| 12D-7.14. Of Revenue |
| 12D-7.15. Of Revenue |
| 12D-7.015. Educational Exemption |
| 12D-7.016. Governmental Exemptions |
| 12D-7.16. Of Revenue |
| 12D-7.17. |
| 12D-7.017. Exemption Of Homes For The Aged |
| 12D-7.018. Fraternal And Benevolent Organizations |
| 12D-7.18. Of Revenue |
| 12D-7.19. Economic Development Ad Valorem Exemption |
| 12D-7.019. Tangible Personal Property Exemption |
| 12D-7.020. Exemption For Real Property Dedicated In Perpetuity For Conservation |
| 12D-7.20. Definitions |
| 12D-7.21. Procedure For Granting Exemptions |
| 12D-7.0025. Application For Certain Exemptions Before Receiving Statutorily Required Documentation |
| 12D-7.0055. Exemption For Deployed Servicemembers |
| 12D-7.0135. Homestead Exemptions - Mobile Homes |
| 12D-7.0142. Additional Homestead Exemption |
| 12D-7.0143. Additional Homestead Exemptions For Persons 65 And Older Whose Household Income Does Not Exceed $20,000 Per Year |
| 12D-7.0155. Enterprise Zone Exemption For Child Care Facilities |
| 12D-8.00. Of Revenue |
| 12D-8.001. All Property To Be Assessed |
| 12D-8.01. All Property To Be Assessed |
| 12D-8.02. Completion & Submission Of Assessment Rolls |
| 12D-8.03. Of Revenue |
| 12D-8.04. |
| 12D-8.05. Of Revenue |
| 12D-8.005. Assessing Property Not Returned As Required By Law And Penalties Thereon |
| 12D-8.006. Assessment Of Property For Back Taxes |
| 12D-8.06. Of Revenue |
| 12D-8.07. Of Revenue |
| 12D-8.007. Preparation Of Assessment Rolls |
| 12D-8.008. Additional Requirements For Preparation Of The Real Property Roll |
| 12D-8.08. Classification Of Property By Class Type |
| 12D-8.09. Additional Requirements For Preparation Of Tangible Personal Property Assessment Roll |
| 12D-8.009. Additional Requirements For Preparation Of Tangible Personal Property Assessment Roll |
| 12D-8.10. Of Revenue |
| 12D-8.11. Uniform Standards For Computer Operations: Minimum Data Requirements |
| 12D-8.011. Uniform Standards For Computer Operations: Minimum Data Requirements |
| 12D-8.012. 011 |
| 12D-8.12. 11 |
| 12D-8.13. Submission Of Computer Tape Materials To The Department |
| 12D-8.013. Submission Of Computer Tape Materials To The Department |
| 12D-8.014. Levying Authorities To Certify Millage To The Appraiser |
| 12D-8.14. Of Revenue |
| 12D-8.15. Of Revenue |
| 12D-8.16. Of Revenue |
| 12D-8.17. Of Revenue |
| 12D-8.18. Of Revenue |
| 12D-8.19. Of Revenue |
| 12D-8.019. Post-Audit Review |
| 12D-8.020. Approval Of Assessment Rolls By The Department Of Revenue |
| 12D-8.20. Approval Of Assessment Rolls By The Department Of Revenue |
| 12D-8.21. Of Revenue |
| 12D-8.021. Procedure For The Correction Of Errors By Property Appraisers |
| 12D-8.022. Reporting Of Fiscal Data By Fiscally Constrained Counties To The Department Of Revenue |
| 12D-8.22. Of Revenue |
| 12D-8.23. Of Revenue |
| 12D-8.24. Of Revenue |
| 12D-8.25. Of Revenue |
| 12D-8.26. Of Revenue |
| 12D-8.0061. Assessments; Homestead Property Assessments At Just Value |
| 12D-8.0062. Assessments; Homestead; Limitations |
| 12D-8.0063. Assessment Of Changes, Additions, Or Improvements To A Homestead |
| 12D-8.0064. Assessments; Correcting Errors In Assessments Of A Homestead |
| 12D-8.0065. Transfer Of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications |
| 12D-8.0068. Reduction In Assessment For Living Quarters Of Parents Or Grandparents |
| 12D-8.0082. Florida Uniform Market Area Guidelines |
| 12D-8.00659. Notice Of Change Of Ownership Or Control Of Non-Homestead Property |
| 12D-9.001. Taxpayer Rights In Value Adjustment Board Proceedings |
| 12D-9.002. Informal Conference Procedures |
| 12D-9.003. Definitions |
| 12D-9.004. Composition Of The Value Adjustment Board |
| 12D-9.005. Duties Of The Board |
| 12D-9.006. Clerk Of The Value Adjustment Board |
| 12D-9.007. Role Of The Clerk Of The Value Adjustment Board |
| 12D-9.008. Appointment Of Legal Counsel To The Value Adjustment Board |
| 12D-9.009. Role Of Legal Counsel To The Board |
| 12D-9.010. Appointment Of Special Magistrates To The Value Adjustment Board |
| 12D-9.011. Role Of Special Magistrates To The Value Adjustment Board |
| 12D-9.012. Training Of Special Magistrates, Value Adjustment Board Members And Legal Counsel |
| 12D-9.013. Organizational Meeting Of The Value Adjustment Board |
| 12D-9.014. Prehearing Checklist |
| 12D-9.015. Petition; Form And Filing Fee |
| 12D-9.016. Filing And Service |
| 12D-9.017. Ex Parte Communication Prohibition |
| 12D-9.018. Representation Of The Taxpayer |
| 12D-9.019. Scheduling And Notice Of A Hearing |
| 12D-9.020. Exchange Of Evidence |
| 12D-9.021. Withdrawn Or Settled Petitions; Petitions Acknowledged As Correct |
| 12D-9.022. Disqualification Or Recusal Of Special Magistrates Or Board Members |
| 12D-9.023. Hearings Before Board Or Special Magistrates |
| 12D-9.024. Procedures For Commencement Of A Hearing |
| 12D-9.025. Procedures For Conducting A Hearing; Presentation Of Evidence; Testimony Of Witnesses |
| 12D-9.026. Procedures For Conducting A Hearing By Electronic Media |
| 12D-9.027. Process Of Administrative Review |
| 12D-9.028. Petitions On Transfer Of "Portability" Assessment Difference |
| 12D-9.029. Procedures For Remanding Value Assessments To The Property Appraiser |
| 12D-9.030. Recommended Decisions |
| 12D-9.031. Consideration And Adoption Of Recommended Decisions Of Special Magistrates By Value Adjustment Boards In Administrative Reviews |
| 12D-9.032. Final Decisions |
| 12D-9.033. Further Judicial Proceedings |
| 12D-9.034. Record Of The Proceeding |
| 12D-9.035. Duty Of Clerk To Prepare And Transmit Record |
| 12D-9.036. Procedures For Petitions On Denials Of Tax Deferrals |
| 12D-9.037. Certification Of Assessment Rolls |
| 12D-9.038. Public Notice Of Findings And Results Of Value Adjustment Board |
| 12D-10.00. Of Revenue |
| 12D-10.001. Composition Of Value Adjustment Board |
| 12D-10.01. Of Revenue |
| 12D-10.02. Of Revenue |
| 12D-10.002. Appointment And Employment Of Special Magistrates |
| 12D-10.003. Powers, Authority, Duties And Functions Of Value Adjustment Board |
| 12D-10.03. Powers, Authority, Duties & Functions Of Property Appraisal Adjustment Board |
| 12D-10.04. Of Revenue |
| 12D-10.004. Receipt Of Taxpayer'S Petition To Be Acknowledged |
| 12D-10.05. |
| 12D-10.005. Duty Of Clerk To Prepare And Transmit Record |
| 12D-10.006. Public Notice Of Findings And Results Of Value Adjustment Board |
| 12D-10.06. Public Notice Of Findings And Results Of Property Appraisal Adjustment Board |
| 12D-10.0044. ; Organizational Meeting; Uniform Procedures |
| 12D-11.00. Of Revenue |
| 12D-11.01. Of Revenue |
| 12D-11.02. Forms For Budget Submission By Tax Collectors |
| 12D-11.002. Forms For Budget Submission By Tax Collectors |
| 12D-11.003. Forms For Budget Submission By Property Appraiser |
| 12D-11.03. Forms For Budget Submission By Property Appraiser |
| 12D-11.04. Approval Of Tax Collectors' Budgets |
| 12D-11.05. Approval Of Property Appraisers' Budgets |
| 12D-11.06. Budget Amendments And Budget Transfers - Collectors |
| 12D-11.07. Budget Amendments And Budget Transfers - Property Appraisers |
| 12D-11.08. Of Revenue |
| 12D-11.09. Of Revenue |
| 12D-12.00. Of Revenue |
| 12D-12.001. When Taxes Are Due: Discounts If Taxes Are Pad Before Certain Times |
| 12D-12.01. Of Revenue |
| 12D-12.02. Of Revenue |
| 12D-12.002. When Collections Are To Be Made: When Taxes Are Delinquent: Time Of Final Settlement |
| 12D-12.003. Unpaid Taxes, Litigation, Sale Of Tax Certificates Or Issuance Of Tax Warrants |
| 12D-12.03. Unpaid Taxes, Litigation, Sale Of Tax Certificates Or Issuance Of Warrants |
| 12D-12.04. Of Revenue |
| 12D-12.004. Collection Of Interest Or Penalties |
| 12D-12.005. Printing And Posting Of Tax Roll By Data Processing Methods, Delivery Of Tax Roll To Clerk Of Court, Destruction Of Tax Rolls, And Microfilm Or Microfiching Of Tax Rolls |
| 12D-12.05. Of Revenue |
| 12D-12.06. Of Revenue |
| 12D-12.006. Tax Certificate Notice |
| 12D-12.007. Corrections, Erroneous Assessments |
| 12D-12.07. Of Revenue |
| 12D-12.08. Of Revenue |
| 12D-12.008. Double Assessment |
| 12D-12.009. Destruction Of Twenty-Year Old Tax Receipts |
| 12D-12.09. Of Revenue |
| 12D-12.10. Of Revenue |
| 12D-12.010. Worthless Checks Received For Payment Of Taxes And Tax Sale Certificates, Procedure |
| 12D-12.011. Lien Of Taxes |
| 12D-12.11. Of Revenue |
| 12D-12.12. Of Revenue |
| 12D-12.012. Advertisement Of Property With Delinquent Taxes |
| 12D-12.013. Notice; Collection Of Taxes By Mail |
| 12D-12.13. Of Revenue |
| 12D-12.14. Of Revenue |
| 12D-12.014. Notice To Mortgagee Real And Personal Property Taxes |
| 12D-12.015. Errors And Insolvencies List |
| 12D-12.15. Of Revenue |
| 12D-12.16. Of Revenue |
| 12D-12.016. Delinquent Personal Property Taxes, Warrants, Seizure, Fees Of Tax Collectors |
| 12D-12.017. Attachment Of Personal Property In Case Of Removal, Issuance Of Warrants, Procedure For Writ Of Garnishment |
| 12D-12.17. Of Revenue |
| 12D-12.18. Of Revenue |
| 12D-12.018. Sale Of Personal Property After Seizure |
| 12D-12.019. Notice Of Delinquent Real Property Taxes To Owners Of Subsurface Rights |
| 12D-12.19. Of Revenue |
| 12D-12.20. Of Revenue |
| 12D-12.020. Sale Of Tax Certificates For Unpaid Taxes |
| 12D-12.021. Collector Not To Sell Certificates On Land On Which Taxes Have Been Paid; Penalty |
| 12D-12.21. Of Revenue |
| 12D-12.22. Of Revenue |
| 12D-12.022. Tax Sale Certificates Transferable By Endorsement |
| 12D-12.023. Tax Sales Certificates Belonging To The County Held By The Tax Collector; Redemption Or Purchase |
| 12D-12.23. Of Revenue |
| 12D-12.24. Of Revenue |
| 12D-12.024. Redemption Of Tax Sale Certificates Sold To Purchaser Other Than County |
| 12D-12.025. Redemption Or Purchase Of Omitted Taxes |
| 12D-12.25. Of Revenue |
| 12D-12.26. Of Revenue |
| 12D-12.026. Redemption Of Portion Of Tax Certificate |
| 12D-12.027. Duty Of The Collector As To Redemption Of Land |
| 12D-12.27. Of Revenue |
| 12D-12.28. Of Revenue |
| 12D-12.028. Disposition Of Unclaimed Redemption Funds |
| 12D-12.029. Record Of Tax Redemptions |
| 12D-12.29. Of Revenue |
| 12D-12.30. Of Revenue |
| 12D-12.030. Cancellation Of Void Tax Certificates; Procedure; Return Of Payments |
| 12D-12.031. Cancellation Of Tax Sale Certificates, Suit By Holder |
| 12D-12.31. Of Revenue |
| 12D-12.32. Of Revenue |
| 12D-12.032. Limitations Upon Lien Of Tax Certificates And Tax Deed Applications |
| 12D-12.033. Application For Obtaining Tax Deed By Holder Of Tax Sale Certificate: Fees |
| 12D-12.33. Of Revenue |
| 12D-12.34. Of Revenue |
| 12D-12.034. Notice, Form Of Publication For Obtaining Tax Deed By Holder: Proof Of Publication Of Notice |
| 12D-12.035. Mailing Notice To Owner |
| 12D-12.35. Of Revenue |
| 12D-12.36. Of Revenue |
| 12D-12.036. Sale At Public Auction: Tax Deed: Easements: Survival Of Restrictions |
| 12D-12.037. Procedure, Property Acquired By A Governmental Unit, Payment Of Taxes, Escrow Account |
| 12D-12.37. Of Revenue |
| 12D-12.38. Of Revenue |
| 12D-12.038. Disbursement Of Proceeds Of Sale |
| 12D-12.039. County Delinquent Tax Lands: Method And Procedure For Sale By County |
| 12D-12.39. Of Revenue |
| 12D-12.40. Of Revenue |
| 12D-12.040. Retention Of Validated Copy Of The Tax Notice/Receipt |
| 12D-12.041. Overpayments By Checks |
| 12D-12.41. Of Revenue |
| 12D-12.42. Of Revenue |
| 12D-12.042. Procedure For The Correction Of Errors By The Tax Collector Or Appraiser |
| 12D-12.043. Validity Of Tax Sale Certificates Sold On "Improvements Only" On Real Property Tax Rolls |
| 12D-12.43. Of Revenue |
| 12D-12.44. Of Revenue |
| 12D-12.044. Distribution Of Fractions Of One Cent On Real And Personal Property Taxes Collected |
| 12D-12.045. Implementation Of Chapters 72-268 And 73-332, Laws Of Florida |
| 12D-12.45. Of Revenue |
| 12D-12.46. Of Revenue |
| 12D-12.47. Of Revenue |
| 12D-12.047. Refunds |
| 12D-12.048. Minimum Standards For Title Searches Or Abstracts Made In Connection With Tax Deed Applications |
| 12D-12.48. Of Revenue |
| 12D-12.49. Of Revenue |
| 12D-12.049. Procedure, Tax Deed Corrections And Cancellations |
| 12D-12.050. Computerized Mass Payment Of Real Estate Taxes |
| 12D-12.50. Of Revenue |
| 12D-12.51. |
| 12D-12.051. Homestead Tax Deferral - Definitions |
| 12D-12.052. Homestead Tax Dererral - Adjustment Of Current Year'S Income |
| 12D-12.52. |
| 12D-12.53. |
| 12D-12.053. Homestead Tax Deferral - Application |
| 12D-12.054. Homestead Tax Deferral - Payment Of Tax |
| 12D-12.54. |
| 12D-12.55. |
| 12D-12.055. Homestead Tax Deferral - Notification To Tax Deferral Recipients |
| 12D-12.056. Homestead Tax Deferral - Proof Of Insurance |
| 12D-12.56. |
| 12D-12.57. |
| 12D-12.057. Homestead Tax Deferral -Property Appraiser To Notify Tax Collector Of Denial Of Homestead Application |
| 12D-12.058. Homestead Tax Deferral - Collection Of Delinquent Deferred Taxes |
| 12D-12.58. |
| 12D-12.59. Of Revenue |
| 12D-12.059. Installment Taxes: Form Of Notice And Application For Alternative Payment Of Real Estate Taxes And Form Of Notice To Be Advertised |
| 12D-12.060. Installment Taxes: Distribution Of Taxes And Interest, Schedule |
| 12D-12.60. Of Revenue |
| 12D-12.61. Of Revenue |
| 12D-12.061. Installment Taxes: Tax Collector To Mail Application |
| 12D-12.062. Installment Taxes: Who May File An Application |
| 12D-12.62. Of Revenue |
| 12D-12.63. Of Revenue |
| 12D-12.063. Installment Taxes: Preparation And Mailing Of Tax Notice/Receipts |
| 12D-12.064. Installment Taxes: Filing Of Applications, Payment Schedules, Delinquencies, Termination Of Installment Plan |
| 12D-12.64. Of Revenue |
| 12D-12.65. Millage And Tax Statement, Notice Of Taxes, Instructions For Preparation And Mailing |
| 12D-12.065. Millage And Tax Statement, Notice Of Taxes, Instructions For Preparation And Mailing |
| 12D-13.01. Definitions |
| 12D-13.001. Definitions |
| 12D-13.002. When Taxes Are Due: Notice Of Publication: Discounts If Taxes Are Paid Before Certain Times |
| 12D-13.02. When Taxes Are Due: Notice Of Publication: Discounts If Taxes Are Paid Before A Certian Time |
| 12D-13.03. Time Of Final Settlement |
| 12D-13.003. Time Of Final Settlement |
| 12D-13.004. Interest On Delinquent Taxes |
| 12D-13.04. Interest On Delinquent Taxes |
| 12D-13.05. Discounts And Interest On Taxes When Parcel Is Subject To Paab Review |
| 12D-13.005. Discounts And Interest On Taxes When Parcel Is Subject To Value Adjustment Board Review |
| 12D-13.006. Procedure For The Correction Of Errors By The Tax Collector; Correcting Erroneous Or Incomplete Personal Property Assessments; Tax Certificate Corrections |
| 12D-13.06. Corrections |
| 12D-13.007. Cutouts, Time For Requesting And Procedure |
| 12D-13.008. Discounts, Errors, Double Assessments, And Insolvencies Report |
| 12D-13.08. Errors And Insolvencies List |
| 12D-13.09. Refunds |
| 12D-13.009. Refunds |
| 12D-13.010. Destruction Of Twenty-Year-Old Tax Receipts |
| 12D-13.10. Destruction Of Twenty-Year Old Tax Receipts |
| 12D-13.11. Lien Of Taxes |
| 12D-13.011. Lien Of Taxes |
| 12D-13.012. Payment Of Taxes Before Platting |
| 12D-13.12. Payment Of Taxes Prior To Platting |
| 12D-13.13. Unapid Taxes, Litigation, Sale Of Tax Certificates Or Issuance Of Tax Warrants |
| 12D-13.013. Unpaid Taxes, Litigation, Sale Of Tax Certificates Or Issuance Of Tax Warrants |
| 12D-13.014. Penalties Or Interest, Collection On Roll |
| 12D-13.14. Penalties Or Interest, Correction On Roll |
| 12D-13.15. Printing And Posting Or 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-13.015. Posting Of Tax Roll, Delivery Of Tax Roll To Tax Collector And Clerk, And Destruction Of Tax Rolls |
| 12D-13.016. Procedure, Property Acquired By A Governmental Unit, Payment Of Taxes, Escrow Account |
| 12D-13.16. Procedure, Property Acquired By A Governmental Unit, Payment Of Taxes, Escrow Account |
| 12D-13.17. Distribution Of Fractions Of One Cent On Real And Personal Property Taxes Collected |
| 12D-13.017. Distribution Of Fractions Of One Cent On Real And Personal Property Taxes Collected |
| 12D-13.019. Collection Of Interest Or Penalties On Back Assessments |
| 12D-13.19. Collection Of Interest Or Penalties On Back Assessments |
| 12D-13.20. Dishonored Checks Received For Payment Of Taxes And Tax Certificates, Procedure |
| 12D-13.020. Dishonored Checks Received For Payment Of Taxes And Tax Certificates, Procedure |
| 12D-13.021. Computerized Mass Payment Of Real Estate Taxes |
| 12D-13.21. Computerized Mass Payments Of Real Estate Accounts |
| 12D-13.22. Installment Taxes: Form Of Notice And Application For Alternative Payment Of Real Estate Taxes And Form Of Notice To Be Advertised |
| 12D-13.022. Installment Taxes: Filing Of Applications, Preparation And Sending Of Tax Notices, Delinquencies, Termination Of Installment Plan |
| 12D-13.023. Installment Taxes: Distribution Of Taxes And Interest, Schedule |
| 12D-13.23. Installment Taxes: Distribution Of Taxes And Interest, Schedule |
| 12D-13.24. Installment Taxes: Tax Collector To Mail Applications |
| 12D-13.024. Installment Taxes: Tax Collector To Mail Applications |
| 12D-13.025. Installment Taxes: Who May File An Application; Minimum Tax Bill |
| 12D-13.25. Installment Taxes: Who May File An Application; Minimum Tax Bill |
| 12D-13.26. Installment Taxes: Preparation & Mailing Of Tax Notices |
| 12D-13.026. Installment Taxes: Preparation And Mailing Of Tax Notices |
| 12D-13.027. Installment Taxes: Filing Of Applications, Payment Schedules, Delinquencies, Termination Of Installment Plan |
| 12D-13.27. Installment Taxes: Filing Of Applications, Payment Schedules, Delinquencies, Termination Of Installment Plan |
| 12D-13.28. For Purposes Of Property Tax Deferral On Homesteads: |
| 12D-13.028. Homestead Tax Deferral - Definitions |
| 12D-13.29. Homestad Tax Deferral--Collection Of Delinquent Deferred Taxes |
| 12D-13.029. Property Tax Deferral - Sale Of Deferred Payment Tax Certificates; Collection Of Delinquent Undeferred And Deferred Taxes |
| 12D-13.30. Homestead Tax Deferral--Adjustment Of Current Year'S Income |
| 12D-13.030. Homestead Tax Deferral - Adjustment Of Current Year'S Income |
| 12D-13.031. Homestead Tax Deferral - Application; Approval; Income And Age Requirements; Outstanding Liens And Primary Mortgage |
| 12D-13.31. Homestead Tax Deferral -- Application |
| 12D-13.32. Homestead Tax Deferral -- Payment Of Tax |
| 12D-13.032. Homestead Tax Deferral - Payment Of Tax |
| 12D-13.033. Homestead Tax Deferral - Notification To Tax Deferral Recipients |
| 12D-13.33. Homestead Tax Deferral -- Notification To Tax Deferral Recipients |
| 12D-13.34. Homestead Tax Deferral -- Proof Of Insurance |
| 12D-13.034. Homestead Tax Deferral - Proof Of Insurance |
| 12D-13.035. Homestead Tax Deferral - Property Appraiser To Notify Tax Collector Of Denial Of Homestead Application |
| 12D-13.35. Homestead Tax Deferral -- Property Appraiser To Notify Tax Collector Of Enial Of Homestead Application |
| 12D-13.36. Advertisement Of Property With Delinquent Taxes |
| 12D-13.036. Advertisement Of Property With Delinquent Taxes |
| 12D-13.037. Collection Of Taxes Before Certified Roll |
| 12D-13.37. Collection Of Taxes By Mail; Minimum Tax Bill; Collection Prior To Certified Roll |
| 12D-13.38. Millage And Tax Statment, Notice Of Taxes, Instructions For Preparation And Mailing |
| 12D-13.038. Notice Of Ad Valorem Taxes And Non-Ad Valorem Assessments |
| 12D-13.039. Tax Certificate Notice |
| 12D-13.39. Tax Certificate Notice |
| 12D-13.40. Notice To Mortgagee Of Real And Personal Property Taxes |
| 12D-13.040. Notice To Mortgagee Of Real And Personal Property Taxes |
| 12D-13.041. Notice Of Delinquent Real Property Taxes To Owners Of Subsurface Rights |
| 12D-13.41. Notice Of Delinquent Real Property Taxes To Owners Of Subsurface Rights |
| 12D-13.42. Delinquent Personal Property Taxes, Warrants, Seizure, Fees Of Tax Collectors; Attachment Of Personal Property In Case Of Removal |
| 12D-13.042. Delinquent Personal Property Taxes, Warrants, Seizure, Fees Of Tax Collectors |
| 12D-13.044. Sale Of Personal Property After Seizure |
| 12D-13.44. Sale Of Personal Property After Seizure |
| 12D-13.45. Sale Of Tax Certificates For Unpaid Taxes |
| 12D-13.045. Sale Of Tax Certificates For Unpaid Taxes |
| 12D-13.046. Taxation Of Governmental Property Under Lease To Non-Governmental Lessee |
| 12D-13.46. Taxation Of Governmental Property Under Lease To Non-Governmental Lessee |
| 12D-13.47. Collector Not To Sell Certificates On Certain Homestead Land |
| 12D-13.047. Tax Certificates On Certain Homestead Property |
| 12D-13.048. Interest Rate On Tax Certificates |
| 12D-13.48. Interest Rate On Tax Certificates |
| 12D-13.49. Disposition Of Real And Tangible Personal Property Taxes When Bankruptcy Is Filed |
| 12D-13.049. Disposition Of Real And Tangible Personal Property Taxes When Bankruptcy Is Filed |
| 12D-13.050. Validity Of Tax Certificates Sold On "Improvements Only" On Real Property Tax Rolls |
| 12D-13.50. Validity Of Tax Certificates Sold On "Improvements Only" On Real Property Tax Rolls |
| 12D-13.51. General Rules Governing Redemption, Purchase, Or Transfer Of Tax Certificates |
| 12D-13.051. General Rules Governing Redemption, Purchase, Or Transfer Of Tax Certificates |
| 12D-13.052. Redemption Or Purchase Of Tax Certificates Belonging To The County |
| 12D-13.52. Redemption Or Purchase Of Tax Certificates Belonging To The County |
| 12D-13.53. Redemption Of Tax Certificates Sold To Purchaser Other Than County |
| 12D-13.053. Redemption Of Tax Certificates Sold To Purchaser Other Than County |
| 12D-13.054. Transfer Of Tax Certificates Sold To Purchaser Other Than County |
| 12D-13.54. Transfer Of Tax Certificates Sold To Purchaser Other Than County |
| 12D-13.55. Redemption Of Property After Tax Deed Application |
| 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 |
| 12D-13.055. Redemption Of Property After The Clerk Receives The Tax Collector'S Certification |
| 12D-13.056. Record Of Tax Certificates Sold |
| 12D-13.56. List Of Certificates Sold For Taxes |
| 12D-13.57. Cancellation Of Void Tax Certificates And Tax Deeds; Procedure; Return Of Payments |
| 12D-13.057. Cancellation Of Void Tax Certificates And Tax Deeds; Procedure |
| 12D-13.058. Cancellation Of Tax Certificates, Suit By Holder |
| 12D-13.58. Cancellation Of Tax Certificates, Suit By Holder |
| 12D-13.59. Statute Of Limitations On Tax Certificates & Tax Warrants |
| 12D-13.059. Statute Of Limitations On Tax Certificates And Tax Warrants |
| 12D-13.060. Application For Obtaining Tax Deed By Certificate Holder; Fees |
| 12D-13.60. Application For Obtaining Tax Deed By Holder Of Tax Certificate; Fees |
| 12D-13.61. Minimum Standards For Title Searches Or Abstracts Made In Connection With Tax Deed Applications |
| 12D-13.061. Minimum Standards For Property Information Reports Made In Connection With Tax Deed Applications |
| 12D-13.062. Notices; Advertising, Mailing, Delivering And Posting Of Notice Of Tax Deed Sale |
| 12D-13.62. Notices; Advertising, Mailing, Delivering And Posting Of Notice Of Tax Deed Sale |
| 12D-13.63. Sale At Public Auction: |
| 12D-13.063. Tax Deed Sale At Public Auction |
| 12D-13.064. Lands Available For Taxes |
| 12D-13.64. Lands Available For Taxes |
| 12D-13.65. Disbursement Of Proceeds Of Sale |
| 12D-13.065. Disbursement Of Sale Proceeds |
| 12D-13.066. Procedure, Tax Deed Corrections And Cancellations |
| 12D-13.66. Procedure, Tax Deed Corrections And Cancellations |
| 12D-13.67. Tax Collector'S Certification, Murphy Act Lands |
| 12D-13.067. Tax Collector'S Certification, Murphy Act Lands |
| 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 |
| 12D-13.0287. Property Tax Deferral - Appeal Of Denied Tax Deferral And Imposed Penalties |
| 12D-13.0355. Deferred Tax On Lands Subject To Development Right Conveyances And Conservation Restriction Covenants |
| 12D-13.0455. Electronic Issuance Of Tax Certificates |
| 12D-13.0625. Priority For Fee Owners Of Subsurface Rights |
| 12D-15.00. Of Revenue |
| 12D-15.001. Certification For Approved Bidder'S List |
| 12D-15.01. Of Revenue |
| 12D-15.02. Of Revenue |
| 12D-15.002. Application For Loan |
| 12D-15.003. Memorandum Of Agreement |
| 12D-15.03. Of Revenue |
| 12D-15.04. Of Revenue |
| 12D-15.004. General Provisions Of Minimum Standards Contract |
| 12D-15.005. Minimum Standards Contract Provisions For Mass Data Reappraisals |
| 12D-15.05. Of Revenue |
| 12D-15.06. Of Revenue |
| 12D-15.006. Minimum Standards Contract Provisions For Computer Software Development |
| 12D-15.007. Minimum Standards Contract Provisions For Procurement Of Electronic Data Processing Equipment |
| 12D-15.07. Of Revenue |
| 12D-15.08. Of Revenue |
| 12D-15.008. Minimum Standards Contract Provisions For Data Processing Services |
| 12D-15.009. Supplemental Agreement To Minimum Standards Contract |
| 12D-15.09. Of Revenue |
| 12D-16.00. Of Revenue |
| 12D-16.001. Administration Of Forms |
| 12D-16.01. Of Revenue |
| 12D-16.02. Approved Forms |
| 12D-16.002. Index To Forms |
| 12D-16.010. Definition And Scope Of The Rules |
| 12D-16.030. Communication Of Return Information In Electronic Format |
| 12D-16.040. Taxpayer Information And Identity |
| 12D-16.050. Acknowledgment To Taxpayer |
| 12D-16.060. Uniform Format For All Counties |
| 12D-16.080. Procedures For Transfer |
| 12D-16.090. Due Date; General Provisions |
| 12D-17.001. Scope |
| 12D-17.01. Of Revenue |
| 12D-17.002. Definitions |
| 12D-17.02. Of Revenue |
| 12D-17.03. Of Revenue |
| 12D-17.003. Truth In Millage ("Trim") Compliance |
| 12D-17.004. Taxing Authority'S Certification Of Compliance; Notification By Department |
| 12D-17.04. Of Revenue |
| 12D-17.005. 065, Florida Statutes |
| 12D-17.006. Notification Of Noncompliance; Withholding And Escrow Of State Revenue Sharing Funds |
| 12D-17.007. - - - Taxing Authorities Failing To Timely File Certification; Forfeiture Of State Revenue Sharing Funds |
| 12D-17.008. Computation Of Time |
| 12D-17.009. Tax Roll Approval; Extended Time Frames; Method Of Adjustment Of Millage |
| 12D-17.010. Certification Of Compliance And Application |
| 12D-17.0035. Instructions And Calculations |
| 12D-18.001. Scope |
| 12D-18.01. Of Revenue |
| 12D-18.002. Definitions |
| 12D-18.02. Of Revenue |
| 12D-18.03. Of Revenue |
| 12D-18.003. S |
| 12D-18.004. Tax Roll; Collection Services; Agreement |
| 12D-18.04. Of Revenue |
| 12D-18.05. Of Revenue |
| 12D-18.005. Adoption Of Non-Ad Valorem Assessment Roll |
| 12D-18.006. Certification Of Assessment Roll |
| 12D-18.06. Of Revenue |
| 12D-18.07. Of Revenue |
| 12D-18.007. Non-Ad Valorem Assessements; Uniform Tax Notice; Merger |
| 12D-18.008. 363, Florida Statutes |
| 12D-18.08. Of Revenue |
| 12D-18.009. Non-Ad Valorem Assessments Imposed After January 1, 1990 |
| 12D-18.010. Uniform Method For Collection And Enforcement; Incorporation Of Other Provisions; Miscellaneous; Rules Of Construction |
| 12D-18.011. Incorporation Of Forms |
| 12D-18.012. Tax Collector Non-Ad Valorem Assessment Roll Reports |
| 12D-19.01. Of Revenue |
| 12D-19.02. Of Revenue |
| 12D-19.03. Of Revenue |
| 12D-19.04. Of Revenue |
| 12D-20.01. Of Revenue |
| 12D-20.02. Of Revenue |
| 12D-20.03. Of Revenue |
| 12D-20.04. Of Revenue |
| 12D-20.05. Of Revenue |
| 12D-21.01. Of Revenue |
| 12D-21.02. Of Revenue |
| 12D-51.01. Classified Use Real Property Guidelines, Standard Assessment Procedures And Standard Measures Of Value |
| 12D-51.002. Standard Measures Of Value: Tangible Personal Property Appraisal Guidelines |
| 12D-51.003. Florida Real Property Appraisal Guidelines |
| 12D-52.01. Standard Measures Of Value Pertaining To The Assessment Of Tangible Personal Property |