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Florida Administrative Code (Last Updated: November 11, 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 |
1(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties on the tax roll for collection by the tax collector.
30(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.
49(c) When either official makes an error levying or collecting penalties, the official responsible for the error must correct it.
69(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments are collected within the period of time for receiving a discount, the tax collector must only allow the discounts on the taxes and non-ad valorem assessments.
113Rulemaking Authority 115195.027(1), 116213.06(1) FS. 118Law Implemented 120193.072, 121193.085, 122193.114, 123193.116, 124193.122, 125194.192, 126195.002, 127195.027, 128197.122, 129197.123, 130197.131, 131197.162 FS. 133History–New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.
