TAX COLLECTORS RULES AND REGULATIONS

(1) Tax certificates must not be sold on assessments of "improvements" which have been conveyed to personal property by deed, contract, or other written instrument. (2) The property classification must determine the tax roll on which the property should appear and the method of c…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.3632, 197.432, 197.433, 197.462, 197.472, 197.473 FS. History-New 6-18-85, Formerly 12D-13.51, Amended 5-23-91, 12-13-92, 12-27-94, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.172, 197.3632, 197.432, 197.446, 197.472 FS. History-New 6-18-85, Formerly 12D-13.52, Amended 5-23-91, 12-13-92, 12-31-98, 12-30-02, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.3632, 197.472 FS. History-New 6-18-85, Formerly 12D-13.53, Amended 5-23-91, 12-13-92, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.462, 197.472 FS. History-New 6-18-85, Formerly 12D-13.54, Amended 5-23-91, Repealed 4-5-16.

(1) Anyone who wants to redeem property as authorized in Section 197.472(1), F.S., must pay the following costs, which accrue until the clerk issues a tax deed to the purchaser: (a) All costs, charges, amounts paid for all tax certificates and delinquent taxes, interest, and fees…

The following information must be recorded: (1) The information required in Section 197.432(9), F.S. (2) The cancellation of tax certificates, including date of cancellation. (3) The date a certificate, or portion of a certificate, expired or was redeemed, purchased or transferre…

When 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 12D-16.002, F.A.C., to the Department and add a memorandum of error…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.182, 197.432, 197.443, 197.444 FS. History-New 6-18-85, Formerly 12D-13.58, Amended 5-23-91, 12-31-98, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 95.051, 194.171, 197.3632, 197.416, 197.482 FS. History-New 6-18-85, Formerly 12D-13.59, Amended 12-13-92, Repealed 4-5-16.

(1) PROCEDURE: APPLICATION FOR TAX DEED BY COUNTY. Each year, the tax collector must notify the board of county commissioners or the governing board of the county of all county held tax certificates for which a tax deed can be applied under Section 197.502(3), F.S. (2) PROCEDURE:…

(1) Property information reports must cover a minimum of 20 years before the tax deed application. (2) The tax collector may choose to accept the property information report in paper or electronic form. Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.5…

(1)(a) After receiving the tax collector's certification and the tax deed application, the clerk must publish a notice of the pending sale once each week for four consecutive weeks in a local newspaper. (b)1. Proof of publication may be copies of all four advertisements showing t…

When a tax certificate on subsurface rights is purchased by the fee owner and an application for a tax deed is started under Section 197.502, F.S., the fee owner is in the same position as other bidders at the clerk's sale. Priority extends only to the purchase of a tax certifica…

(1)(a) The statutory (opening) bid required by the clerk at the sale must be the sum of: 1. Current taxes, if due, 2. All outstanding tax certificates redeemed or surrendered, 3. Any delinquent taxes and non-ad valorem assessments, 4. The amount of the tax certificate on which th…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 125.411, 197.447, 197.502, 197.542 FS. History-New 6-18-85, Formerly 12D-13.64, Amended 12-30-99, 1-26-04, 12-30-04, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 195.022, 197.473, 197.502, 197.522, 197.532, 197.542, 197.582, 298.36, 298.365, 298.366, 298.465, 298.54 FS. History-New 6-18-85, Formerly 12D-13.65, Amended 1-26-04, 4-5-16, Repealed 1-8-19.

(1) Tax deeds already issued may only be canceled, set aside or determined to be void by a judicial decree. (2)(a) When a tax deed has been issued incorrectly and the tax deed holder agrees to transfer the tax deed to the county the clerk must refund to the tax deed holder the am…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 195.002, 195.022, 253.82 FS. History-New 6-18-85, Formerly 12D-13.67, Amended 12-31-98, Repealed 4-5-16.