Purpose


The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement changes the Legislature adopted from 2007 through 2014 that affect the current forms. The proposed amendments also modernize and streamline the procedures and forms the property appraisers, tax collectors, and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments. These proposed amendments adopt changes to forms DR-453, Notice of Tax Lien for Homestead Exemption and/or Limitation Exclusion; DR-453B, Notice of Tax Lien for Assessment of Escaped Taxes; DR-505, List of Errors, Insolvencies, Double Assessments, and Discounts; DR-506, Tax Deed; DR-506E, Escheatment Tax Deed; DR-509, Tax Sale Certificate (Continuous); DR-509D, Deferred Payment Tax Sale Certificate; DR-512, Notice to Tax Collector of Application for Tax Deed; DR-513, Tax Collector’s Certification; DR-514, Notice of Sale of Tangible Personal Property for Delinquent Taxes; DR-517, Tax Collector’s Warrant for Collecting Personal Property Taxes; DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes; DR-518, Cut Out Request. These proposed amendments also repeal two forms: DR-507C, List of Certificates Sold for Taxes; and DR-517C, Warrant Register (Continuous). The effect of these proposed amendments is to provide taxpayers and tax collectors with legally supported and more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These parties will have forms available that will comply with current law.