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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) The statutory (opening) bid required by the clerk at the sale must be the sum of:
181. Current taxes, if due,
232. All outstanding tax certificates redeemed or surrendered,
313. Any delinquent taxes and non-ad valorem assessments,
394. The amount of the tax certificate on which the application for tax deed is based,
555. The tax collector’s fees and costs as specified,
646. The sheriff’s fees for delivering and posting notices,
737. The clerk’s fees and costs according to section 8228.24, F.S.,
848. Interest on the total, computed at 1.5 percent per month, beginning the month after the date of application and continuing through the month of the sale, and
1129. All tax certificates that were sold.
119(b) If the property is assessed on the latest tax roll as homestead, the opening bid shall be increased to include an amount equal to one-half of the assessed value of the property as listed on the current year’s tax roll.
160(2)(a) 161A tax deed must have only one legal description on the deed.
173(b) Consolidated sales are prohibited.
178(c) The clerk must sell the land in each tax deed application separately.
191(3) If there are no bids higher than the statutory opening bid, the property must be sold to the certificate holder. The certificate holder is required to pay to the clerk all amounts included in the statutory bid, applicable documentary stamp tax and recording fees.
236(4) The clerk must use the form prescribed by the Department of Revenue, Form DR-506, Tax Deed, incorporated by reference in rule 25812D-16.002, 259F.A.C.
260Rulemaking Authority 262195.027(1), 263213.06(1) FS. 265Law Implemented 26728.24, 268197.122, 269197.3632, 270197.443, 271197.502, 272197.512, 273197.522, 274197.542, 275197.552, 276197.562, 277197.582 FS. 279History–New 6-18-85, Formerly 12D-13.63, Amended 5-23-91, 12-13-92, 1-2-01, 12-3-01, 4-5-16, 1-8-19.
