12D-13.057. Cancellation of Void Tax Certificates and Tax Deeds; Procedure  


Effective on Tuesday, April 5, 2016
  • 1When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in Rule 3612D-16.002, 37F.A.C., to the Department and add a memorandum of error to the list of tax certificates sold.

    54Rulemaking Authority 56195.027(1), 57213.06(1) FS. 59Law Implemented 61197.122, 62197.182, 63197.432, 64197.442, 65197.443, 66197.444, 67197.447 FS. 69History–New 6-18-85, Formerly 12D-13.57, Amended 5-23-91, 12-31-98, 7-1-99, 4-5-16.

     

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