Notice: 15959718
Notice of Development of Rulemaking
Department: DEPARTMENT OF REVENUE
Division: Property Tax Oversight Program
Chapter: TAX COLLECTORS RULES AND REGULATIONS

VIEW NOTICE

Overview


RULE:
12D-13.001   Definitions
12D-13.002   When Taxes Are Due; Notice of Publication; Discount Payment Periods
12D-13.004   Interest on Delinquent Taxes
12D-13.005   Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
12D-13.0055   Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
12D-13.006   Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.007   Cutouts, Time for Requesting and Procedure
12D-13.008   Discounts, Errors, Double Assessments, and Insolvencies Report
12D-13.009   Refunds
12D-13.010   Destruction of Twenty-Year-Old Tax Receipts (Repealed)
12D-13.011   Lien of Taxes (Repealed)
12D-13.012   Payment of Taxes Before Platting
12D-13.013   Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
12D-13.014   Penalties or Interest, Collection on Roll
12D-13.015   Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
12D-13.016   Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
12D-13.019   Collection of Interest or Penalties on Back Assessments
12D-13.020   Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
12D-13.021   Computerized Mass Payment of Real Estate Taxes (Repealed)
12D-13.022   Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
12D-13.023   Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
12D-13.024   Installment Taxes: Tax Collector to Mail Applications (Repealed)
12D-13.025   Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
12D-13.026   Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
12D-13.027   Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
12D-13.028   Homestead Tax Deferral - Definitions (Repealed)
12D-13.0283   Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Undeferred Taxes, Assessments, and Interests Not Deferred
12D-13.0285   Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
12D-13.0287   Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
12D-13.029   Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
12D-13.030   Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
12D-13.031   Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
12D-13.032   Homestead Tax Deferral - Payment of Tax (Repealed)
12D-13.033   Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
12D-13.034   Homestead Tax Deferral - Proof of Insurance (Repealed)
12D-13.035   Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
12D-13.0355   Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
12D-13.036   Advertisement of Property with Delinquent Taxes
12D-13.037   Collection of Taxes Before Certified Roll
12D-13.038   Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
12D-13.039   Tax Certificate Notice (Repealed)
12D-13.040   Notice to Mortgagee of Real and Personal Property Taxes
12D-13.041   Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
12D-13.042   Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
12D-13.044   Sale of Personal Property After Seizure
12D-13.045   Sale of Tax Certificates for Unpaid Taxes
12D-13.0455   Electronic Issuance of Tax Certificates
12D-13.046   Taxation of Governmental Property Under Lease to Non-Governmental Lessee
12D-13.047   Tax Certificates on Certain Homestead Property
12D-13.048   Interest Rate on Tax Certificates (Repealed)
12D-13.050   Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
12D-13.051   General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
12D-13.052   Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
12D-13.053   Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.054   Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.055   Redemption of Property After the Clerk Receives the Tax Collector's Certification
12D-13.056   Record of Tax Certificates Sold
12D-13.057   Cancellation of Void Tax Certificates and Tax Deeds; Procedure
12D-13.058   Cancellation of Tax Certificates, Suit by Holder (Repealed)
12D-13.059   Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
12D-13.060   Application for Obtaining Tax Deed by Certificate Holder; Fees
12D-13.061   Minimum Standards for Ownership and Encumbrance Reports Made in Connection with Tax Deed Applications
12D-13.062   Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
12D-13.0625   Priority for Fee Owners of Subsurface Rights
12D-13.063   Sale at Public Auction
12D-13.064   Lands Available for Taxes (Repealed)
12D-13.065   Disbursement of Sale Proceeds
12D-13.066   Procedure, Tax Deed Corrections and Cancellations
12D-13.067   Tax Collector's Certification, Murphy Act Lands (Repealed)
RULEMAKING AUTHORITY: 193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS.
LAW: 28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.
PRINT PUBLISH DATE: 5/4/2015   Vol. 41/86

RELATED STATUTES
AND LAWS:
193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS., 28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:
Regulations.gov

HOW TO LINK TO
THIS NOTICE:
http://www.flrules.org/gateway/ruleno.asp?id=12D-13.001&PDate=5/4/2015&Section=1
REFERENCE MATERIALS: No reference(s).