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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-13. Tax Collectors Rules And Regulations |
1As used in this chapter, these definitions apply, unless the context clearly requires otherwise:
15(1) “Calculated monthly” means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. For example, if the rate of interest is 18 percent per year, and a tax certificate is purchased on June 15, a full one and one-half percent is earned by the purchaser on July 1.
73(2) “Clerk” means the Clerk of the Circuit Court.
82(3) “Department” means the Department of Revenue.
89(4) “Designated collection office” means any tax collector office location at which payments are accepted for property taxes.
107(5) “Designated system” means an electronic payment system, provided by the tax collector or a vendor authorized by the tax collector, which allows payments to be made via the Internet.
137(6) “Electronic means” includes any one or more methods of transmitting funds, information, or data: electronic data interchange, electronic funds transfer, telephone, Internet, or any other technology designated by a tax collector.
169(7) “Express consent” means an affirmative action (written documentation or attestation by electronic signature) taken by or on behalf of a taxpayer to indicate agreement to receive bills or notices by electronic means (eBills and eNotices). After a taxpayer establishes “express consent,” the consent is valid until the taxpayer requests that eNotices or eBills be discontinued.
226(8) “Payment” is any form of remittance required by the tax collector or clerk.
240(9) “Struck off to the county” means that the tax collector issued an unsold tax certificate to the county commission.
260(10) A “tax certificate” as defined in paragraph 268197.102(1)(f), F.S.
270(11) “Tax notice” as defined in paragraph 277197.102(1)(g), F.S.
279(12) “Tax receipt” as defined in paragraph 286197.102(1)(h), F.S.
288(13) “Taxes” are the total of ad valorem taxes and non-ad valorem assessments, including special assessments.
304Rulemaking Authority 306195.027(1), 307213.06(1) FS. 309Law Implemented 311195.027, 312197.102, 313197.162, 314197.172, 315197.3225, 316197.432, 317197.573, 318200.069 FS. 320History–New 6-18-85, Formerly 12D-13.01, Amended 5-23-91, 2-25-96, 4-5-16.
