Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.006 - Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections

(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal property. A tax collector may correct any error of omission or commission made by him or her, including those described in rule 12D-8.021, F.A.C.

(2) The payment of taxes, interest, fees and costs will not be excused because of an error on the part of a property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the circuit court or newspaper in which an advertisement may be published. An error may be corrected at any time by the party responsible. The party who discovers the error must notify the party responsible for the error. Subject to the limitations in this rule section, the error must be corrected.

(3) The tax collector and the clerk must notify the property appraiser of the discovery of any errors on the prior year's tax rolls when the property appraiser has not certified the current tax roll to the tax collector for collection.

(4) The tax collector shall correct errors on all tax rolls in his or her possession when the corrections are certified by the property appraiser, taxing districts or non-ad valorem districts, or approved by the value adjustment board.

(5) The tax collector must prepare and send an original tax notice as provided in section 197.322, F.S., and send a duplicate tax notice, as provided in section 197.344, F.S.

(6) When the correction of any error will increase the assessed valuation and subsequently the taxes, the property appraiser must notify the property owner of the owner's right to petition the value adjustment board, except when a property owner consents to an increase, as provided in subsection (7) of this rule section and rule subsection 12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to record a lien when the property has improperly received homestead exemption. However, this must not restrict the tax collector, clerk of the court, or any other interested party from reporting errors to the value adjustment board.

(7) If the value adjustment board has adjourned, the property owner must be granted these options when the correction of an error will increase the assessed valuation and subsequently the taxes. The options are:

(8) When the property owner waives the right to petition the value adjustment board, the tax collector must prepare a corrected notice immediately and send it to the property owner.

(9) Correction of Erroneous or Incomplete Tangible Personal Property Assessments.

(10) Double Assessments. When a tax collector discovers property that has been assessed more than once for the same year's taxes, he or she must collect only the tax due. The tax collector must notify the property appraiser that a double assessment exists and furnish the information as shown on the tax roll to substantiate the double assessment. After receiving notification from the tax collector, the property appraiser must proceed under rule subsection 12D-8.021(11), F.A.C.

(11) Tax Certificate Corrections and Collections.

(12) Corrections to a non-ad valorem assessment must be prepared by the local governing board that prepared and certified the roll for collection, consistent with rule 12D-18.006, F.A.C.