Purpose


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to implement statute changes from s. 197.502(5), F.S. The purpose of amending Rule 12D-13.062, F.A.C., is to remove outdated procedures clerks of court follow to notify owners of property subject to tax deed sales amended in s. 197.522(3), F.S. The clerk will now rely only on address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.