Florida · Regulations
12D-13 — TAX COLLECTORS RULES AND REGULATIONS
69 sections
69 sections
- 12D-13.001, F.A.C.12D-13.001. Definitions
- 12D-13.002, F.A.C.12D-13.002. When Taxes Are Due; Notice of Publication; Discount Payment Periods
- 12D-13.004, F.A.C.12D-13.004. Interest on Delinquent Taxes
- 12D-13.005, F.A.C.12D-13.005. Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
- 12D-13.006, F.A.C.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, F.A.C.12D-13.007. Cutouts, Time for Requesting and Procedure
- 12D-13.008, F.A.C.12D-13.008. Discounts, Errors, Double Assessments, and Insolvencies Report
- 12D-13.009, F.A.C.12D-13.009. Refunds
- 12D-13.010, F.A.C.12D-13.010. Destruction of Twenty-Year-Old Tax ReceiptsRepealed
- 12D-13.011, F.A.C.12D-13.011. Lien of TaxesRepealed
- 12D-13.012, F.A.C.12D-13.012. Payment of Taxes Before Platting
- 12D-13.013, F.A.C.12D-13.013. Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
- 12D-13.014, F.A.C.12D-13.014. Penalties or Interest, Collection on Roll
- 12D-13.015, F.A.C.12D-13.015. Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
- 12D-13.016, F.A.C.12D-13.016. Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
- 12D-13.019, F.A.C.12D-13.019. Collection of Interest or Penalties on Back Assessments
- 12D-13.020, F.A.C.12D-13.020. Dishonored Checks Received for Payment of Taxes and Tax Certificates, ProcedureRepealed
- 12D-13.021, F.A.C.12D-13.021. Computerized Mass Payment of Real Estate TaxesRepealed
- 12D-13.022, F.A.C.12D-13.022. Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
- 12D-13.023, F.A.C.12D-13.023. Installment Taxes: Distribution of Taxes and Interest, ScheduleRepealed
- 12D-13.024, F.A.C.12D-13.024. Installment Taxes: Tax Collector to Mail ApplicationsRepealed
- 12D-13.025, F.A.C.12D-13.025. Installment Taxes: Who May File an Application; Minimum Tax BillRepealed
- 12D-13.026, F.A.C.12D-13.026. Installment Taxes: Preparation and Mailing of Tax NoticesRepealed
- 12D-13.027, F.A.C.12D-13.027. Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment PlanRepealed
- 12D-13.028, F.A.C.12D-13.028. Homestead Tax Deferral - DefinitionsRepealed
- 12D-13.029, F.A.C.12D-13.029. Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
- 12D-13.030, F.A.C.12D-13.030. Homestead Tax Deferral - Adjustment of Current Year's IncomeRepealed
- 12D-13.031, F.A.C.12D-13.031. Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary MortgageRepealed
- 12D-13.032, F.A.C.12D-13.032. Homestead Tax Deferral - Payment of TaxRepealed
- 12D-13.033, F.A.C.12D-13.033. Homestead Tax Deferral - Notification to Tax Deferral RecipientsRepealed
- 12D-13.034, F.A.C.12D-13.034. Homestead Tax Deferral - Proof of InsuranceRepealed
- 12D-13.035, F.A.C.12D-13.035. Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead ApplicationRepealed
- 12D-13.036, F.A.C.12D-13.036. Advertisement of Property with Delinquent Taxes
- 12D-13.037, F.A.C.12D-13.037. Collection of Taxes Before Certified Roll
- 12D-13.038, F.A.C.12D-13.038. Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
- 12D-13.039, F.A.C.12D-13.039. Tax Certificate NoticeRepealed
- 12D-13.040, F.A.C.12D-13.040. Notice to Mortgagee of Real and Personal Property Taxes
- 12D-13.041, F.A.C.12D-13.041. Notice of Delinquent Real Property Taxes to Owners of Subsurface RightsRepealed
- 12D-13.042, F.A.C.12D-13.042. Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
- 12D-13.044, F.A.C.12D-13.044. Sale of Personal Property After Seizure
- 12D-13.045, F.A.C.12D-13.045. Sale of Tax Certificates for Unpaid Taxes
- 12D-13.046, F.A.C.12D-13.046. Taxation of Governmental Property Under Lease to Non-Governmental Lessee
- 12D-13.047, F.A.C.12D-13.047. Tax Certificates on Certain Homestead Property
- 12D-13.048, F.A.C.12D-13.048. Interest Rate on Tax CertificatesRepealed
- 12D-13.050, F.A.C.12D-13.050. Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
- 12D-13.051, F.A.C.12D-13.051. General Rules Governing Redemption, Purchase, or Transfer of Tax CertificatesRepealed
- 12D-13.052, F.A.C.12D-13.052. Redemption or Purchase of Tax Certificates Belonging to the CountyRepealed
- 12D-13.053, F.A.C.12D-13.053. Redemption of Tax Certificates Sold to Purchaser Other than CountyRepealed
- 12D-13.054, F.A.C.12D-13.054. Transfer of Tax Certificates Sold to Purchaser Other than CountyRepealed
- 12D-13.0055, F.A.C.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-13.055, F.A.C.12D-13.055. Redemption of Property After the Clerk Receives the Tax Collector's Certification
- 12D-13.056, F.A.C.12D-13.056. Record of Tax Certificates Sold
- 12D-13.057, F.A.C.12D-13.057. Cancellation of Void Tax Certificates and Tax Deeds; Procedure
- 12D-13.058, F.A.C.12D-13.058. Cancellation of Tax Certificates, Suit by HolderRepealed
- 12D-13.059, F.A.C.12D-13.059. Statute of Limitations on Tax Certificates and Tax WarrantsRepealed
- 12D-13.060, F.A.C.12D-13.060. Application for Obtaining Tax Deed by Certificate Holder; Fees
- 12D-13.061, F.A.C.12D-13.061. Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
- 12D-13.062, F.A.C.12D-13.062. Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
- 12D-13.063, F.A.C.12D-13.063. Tax Deed Sale at Public Auction
- 12D-13.064, F.A.C.12D-13.064. Lands Available for TaxesRepealed
- 12D-13.065, F.A.C.12D-13.065. Disbursement of Sale ProceedsRepealed
- 12D-13.066, F.A.C.12D-13.066. Procedure, Tax Deed Corrections and Cancellations
- 12D-13.067, F.A.C.12D-13.067. Tax Collector's Certification, Murphy Act LandsRepealed
- 12D-13.0283, F.A.C.12D-13.0283. Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
- 12D-13.0285, F.A.C.12D-13.0285. Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
- 12D-13.0287, F.A.C.12D-13.0287. Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
- 12D-13.0355, F.A.C.12D-13.0355. Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction CovenantsRepealed
- 12D-13.0455, F.A.C.12D-13.0455. Electronic Issuance of Tax Certificates
- 12D-13.0625, F.A.C.12D-13.0625. Priority for Fee Owners of Subsurface Rights