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Florida Administrative Code (Last Updated: June 27, 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) Personal property which is seized for delinquent taxes must be sold at public auction as authorized by Section 20197.417, F.S. 22The tax collector is entitled to the same fees and charges allowed to sheriffs for execution sales according to Section 4230.231, F.S.
44(b) Form DR-514, Notice of Sale of Tangible Personal Property for Delinquent Taxes, incorporated by reference in Rule 6212D-16.002, 63F.A.C., must be used to notify the owner of a scheduled public auction to sell the seized tangible personal property.
83(2) In addition to the advertisement required by Section 92197.417, F.S. 94the tax collector may also advertise in other publications, such as trade journals and newspapers.
109(3)(a) When multiple items are seized, the tax collector must sell each item separately except when separate sale of the items would reduce the sale price of the whole, or when the items of property would be damaged or otherwise not bring the highest possible prices.
155(b) If there are no bids, the tax collector may terminate the sale, readvertise, and sell the property at a later date.
177(4) When the tax collector sells multiple items of property and the sale satisfies the tax lien and all costs and fees, but additional levied property exists, the tax collector may:
208(a) Turn the remaining property over to the owner or last possessor of the property;
223(b) Return excess property to the location where it was seized.
234(5) If the property is sold for more than the total amount due, the surplus shall be returned to either the owner of the property or to the person who had possession of the property at the time of seizure.
274(6) A sale or conveyance of personal property for taxes is valid, except on proof that the:
291(a) Property was not subject to taxation; or
299(b) Taxes were paid before the sale of personal property; or
310(c) Tax warrant for the collection of delinquent personal property taxes has been barred by the statute of limitation provided in Section 332197.416, F.S.
334Rulemaking Authority 336195.027(1), 337213.06(1) FS. 339Law Implemented 34130.231, 342197.122, 343197.416, 344197.417, 345197.443 FS. 347History–New 6-18-85, Formerly 12D-13.44, Amended 5-23-91, 12-13-92, 4-5-16.
