Florida Administrative Code (Last Updated: November 11, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-13. Tax Collectors Rules And Regulations |
Effective on Tuesday, April 5, 2016
1When a tax certificate on subsurface rights is purchased by the fee owner and an application for a tax deed is started under Section 25197.502, F.S., 27the fee owner is in the same position as other bidders at the clerk’s sale. Priority extends only to the purchase of a tax certificate by the fee owner and does not extend to the purchase of any tax deed.
67Rulemaking 68Authority 69195.022, 70195.027(1), 71213.06(1) FS. 73Law Implemented 75193.481, 76197.343, 77197.502 FS. 79History–New 4-5-16.