Purpose


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 The purpose of amending Rule 12D-13.062, F.A.C., is to reflect an amendment to s. 197.522(3), F.S., removing outdated procedures clerks of court follow to notify owners of property subject to tax deed sales.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.