Florida Administrative Code

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.30, Amended 12-13-92, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 196.031, 196.075, 197.2423, 197.243, 197.252, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, 10-2-07, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.172, 197.253, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.32, Amended 12-13-92, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.263 FS. History-New 6-18-85, Formerly 12D-13.33, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.263 FS. History-New 6-18-85, Formerly 12D-13.34, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.263 FS. History-New 6-18-85, Formerly 12D-13.35, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.501, 704.06 FS. History-New 4-18-94, Repealed 4-5-16.

(1) The advertisement must include: (a) A distinctive title (e.g., "Notice of Tax Certificate Sale"); (b) The date and time the sale will begin; (c) The location of the sale, including city and county, or the website on which the sale will be conducted (if by electronic means); (…

The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 193.122(2), F.S., except when: (1) A taxpayer files a complaint before certification and makes payment according to Section 194.171(3), F.S. (2) The tax collector must co…

(1) Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (example only), incorporated by reference in Rule 12D-16.002, F.A.C, must comply with Section 197.3635, F.S. (2) The tax collector may include an additional statement with the notice of ad valorem taxes an…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.322, 197.343, 197.3632, 197.3635 FS. History-New 6-18-85, Formerly 12D-13.39, Repromulgated 5-23-91, Amended 12-13-92, Repealed 4-5-16.

It is the responsibility of the mortgagee, lienholder or vendee requesting information under Section 197.344, F.S., to provide his or her most current address to the tax collector so that the notice is sent to the proper address. Rulemaking Authority 195.022, 195.027(1), 213.06(1…

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 FS. History-New 6-18-85, Formerly 12D-13.41, Amended 1-11-94, Repealed 4-5-16.

(1)(a) A petition filed under Section 197.413(2), F.S., must request the court to authorize the collection of all costs and fees that any public official may expend or charge in their official duty of levying on, seizing, and selling personal property. (b) Costs and fees which ma…

(1)(a) Personal property which is seized for delinquent taxes must be sold at public auction as authorized by Section 197.417, F.S. The tax collector is entitled to the same fees and charges allowed to sheriffs for execution sales according to Section 30.231, F.S. (b) Form DR-514…

(1) The tax certificate sale must begin by June 1 or the 60th day after the date of delinquency, whichever is later. (2) At the tax collector's discretion, the tax certificate sale may be conducted over multiple days. The tax collector may not conclude the tax certificate sale un…

Tax Collectors having the ability to issue tax certificates electronically may, in lieu of issuing individual document tax certificates for each tax certificate sold, issue a listing of tax certificates sold to each purchaser or county. An entry on the list constitutes the tax ce…

(1) When property owned by a governmental unit is leased to a non-governmental lessee and is not exempt from taxation, the tax must be assessed to the lessee. (2) If no rental payments are due pursuant to the agreement creating the leasehold estate, or if the property meets the r…

(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432 FS. History-New 6-18-85, Formerly 12D-13.48, Repealed 4-5-16.

(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.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.01, Amended 11-21-91, 4-18-94, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.04, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.05, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.06, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.07, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.08, Repealed 1-11-11.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.095, 213.05 FS. History-New 11-9-76, Formerly 12D-15.09, Repealed 1-11-11.

(1) The Department shall prescribe all forms and instructions relating to their use, which shall be uniform throughout the state, to be used by county property appraisers, county tax collectors, clerks of the circuit court, and value adjustment boards in administering and collect…

(1) The following paragraphs list the forms adopted by the Department of Revenue. A copy of these forms may be obtained at floridarevenue.com/property/forms, or by writing to: Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-…

(1) This chapter applies to determinations by the Department of compliance with the Truth in Millage ("TRIM") laws by taxing authorities. In order to be eligible to participate in revenue sharing beyond the minimum entitlement for any fiscal year, Chapters 200 and 218, F.S., prov…

(1) The definitions applicable under this rule chapter are given the same meanings as the definitions provided in Sections 192.001, 197.102, 200.001(8) and 218.21, Florida Statutes. (2) In addition, the following definitions apply: (a)1. "Adjacent to," when used in reference to n…