Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
- Section 12D-13.001 - Definitions
- Section 12D-13.002 - When Taxes Are Due; Notice of Publication; Discount Payment Periods
- Section 12D-13.003 - Time of Final Settlement (Repealed)
- Section 12D-13.004 - Interest on Delinquent Taxes
- Section 12D-13.005 - Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
- Section 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
- Section 12D-13.006 - Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
- Section 12D-13.007 - Cutouts, Time for Requesting and Procedure
- Section 12D-13.008 - Discounts, Errors, Double Assessments, and Insolvencies Report
- Section 12D-13.009 - Refunds
- Section 12D-13.010 - Destruction of Twenty-Year-Old Tax Receipts (Repealed)
- Section 12D-13.011 - Lien of Taxes (Repealed)
- Section 12D-13.012 - Payment of Taxes Before Platting
- Section 12D-13.013 - Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
- Section 12D-13.014 - Penalties or Interest, Collection on Roll
- Section 12D-13.015 - Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
- Section 12D-13.016 - Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
- Section 12D-13.017 - Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected (Repealed)
- Section 12D-13.019 - Collection of Interest or Penalties on Back Assessments
- Section 12D-13.020 - Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
- Section 12D-13.021 - Computerized Mass Payment of Real Estate Taxes (Repealed)
- Section 12D-13.022 - Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
- Section 12D-13.023 - Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
- Section 12D-13.024 - Installment Taxes: Tax Collector to Mail Applications (Repealed)
- Section 12D-13.025 - Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
- Section 12D-13.026 - Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
- Section 12D-13.027 - Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
- Section 12D-13.028 - Homestead Tax Deferral - Definitions (Repealed)
- Section 12D-13.0283 - Property Tax Deferral - Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
- Section 12D-13.0285 - Property Tax Deferral - Procedures for Reporting the Current Value of All Outstanding Liens
- Section 12D-13.0287 - Property Tax Deferral - Appeal of Denied Tax Deferral and Imposed Penalties
- Section 12D-13.029 - Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
- Section 12D-13.030 - Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
- Section 12D-13.031 - Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
- Section 12D-13.032 - Homestead Tax Deferral - Payment of Tax (Repealed)
- Section 12D-13.033 - Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
- Section 12D-13.034 - Homestead Tax Deferral - Proof of Insurance (Repealed)
- Section 12D-13.035 - Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
- Section 12D-13.0355 - Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
- Section 12D-13.036 - Advertisement of Property with Delinquent Taxes
- Section 12D-13.037 - Collection of Taxes Before Certified Roll
- Section 12D-13.038 - Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
- Section 12D-13.039 - Tax Certificate Notice (Repealed)
- Section 12D-13.040 - Notice to Mortgagee of Real and Personal Property Taxes
- Section 12D-13.041 - Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
- Section 12D-13.042 - Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
- Section 12D-13.044 - Sale of Personal Property After Seizure
- Section 12D-13.045 - Sale of Tax Certificates for Unpaid Taxes
- Section 12D-13.0455 - Electronic Issuance of Tax Certificates
- Section 12D-13.046 - Taxation of Governmental Property Under Lease to Non-Governmental Lessee
- Section 12D-13.047 - Tax Certificates on Certain Homestead Property
- Section 12D-13.048 - Interest Rate on Tax Certificates (Repealed)
- Section 12D-13.049 - Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed (Repealed)
- Section 12D-13.050 - Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
- Section 12D-13.051 - General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
- Section 12D-13.052 - Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
- Section 12D-13.053 - Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
- Section 12D-13.054 - Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
- Section 12D-13.055 - Redemption of Property After the Clerk Receives the Tax Collector's Certification
- Section 12D-13.056 - Record of Tax Certificates Sold
- Section 12D-13.057 - Cancellation of Void Tax Certificates and Tax Deeds; Procedure
- Section 12D-13.058 - Cancellation of Tax Certificates, Suit by Holder (Repealed)
- Section 12D-13.059 - Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
- Section 12D-13.060 - Application for Obtaining Tax Deed by Certificate Holder; Fees
- Section 12D-13.061 - Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
- Section 12D-13.062 - Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
- Section 12D-13.0625 - Priority for Fee Owners of Subsurface Rights
- Section 12D-13.063 - Tax Deed Sale at Public Auction
- Section 12D-13.064 - Lands Available for Taxes (Repealed)
- Section 12D-13.065 - Disbursement of Sale Proceeds (Repealed)
- Section 12D-13.066 - Procedure, Tax Deed Corrections and Cancellations
- Section 12D-13.067 - Tax Collector's Certification, Murphy Act Lands (Repealed)
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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