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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 |
1(1) Anyone who wants to redeem property 8as authorized in Section 12197.472(1), F.S., 14must pay the following 18costs, 19which accrue until the clerk issues a tax deed to the purchaser:
31(a) All costs, charges, amounts paid for all tax certificates and delinquent taxes, interest, and fees that the applicant has paid.
52(b) All other costs that the tax collector incurred to process the tax deed application or that the clerk incurred to schedule or conduct a tax deed sale80.
81(2) 82To process a redemption request, the clerk must:
90(a) Direct the person who wants to redeem the property to the tax collector.
104(b) Return to the tax collector:
1101. The tax deed application, and
1162. A statement of all costs and fees paid to or incurred by the clerk and sheriff in connection with the tax deed application.
140(3)(a) 141After receiving the required information from the clerk, 149the tax collector must allow the redemption of the tax deed application.
161(b) The redemption amount is the total of the:
1701. Original amount certified by the tax collector to the clerk,
1812. Costs and fees of the clerk and the sheriff,
1913. Tax deed applicant’s statutory interest according to Section 200197.542, F.S., 202and
2034. Redemption fee 206as authorized by Section 210197.472 211(3), F.S.
213(c) When all other tax certificates on the property involved in the tax deed application have been redeemed or canceled in connection with the tax deed application, only the tax certificate on which the tax deed application is based is outstanding.
254(4)(a) After payment of all taxes, costs, fees and interest, the tax collector 267must record the payment and redemption of the 275tax deed application.
278(b) Within 15 business days after receiving the redemption, the tax 289collector must pay the applicant all funds received for the redemption of the tax deed application as 306provided in Section 309197.472(5), F.S311.
312Rulemaking Authority 314195.027(1), 315213.06(1) FS. 317Law Implemented 319197.462, 320197.472, 321197.502, 322197.542 FS. 324History–New 6-18-85, Formerly 12D-13.55, Amended 12-31-98, 4-5-16.
