Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.008 - Discounts, Errors, Double Assessments, and Insolvencies Report

(1) By the 60th day after the tax certificate sale is completed, the tax collector must provide a report to the Board of County Commissioners on Discounts, Errors, Double Assessments, and Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies, incorporated by reference in rule 12D-16.002, F.A.C. For each tax roll, the report must show the name to whom credit was allowed, the property identification number, amount of taxes reduced from the roll, and the reason for the reduction. This detailed information is not required for payment discounts that were allowed. The report may be submitted in an electronic format.

(2) It is not necessary for the tax collector to have a certificate of correction from the property appraiser on each item that appears on the report.

(3) When the tax collector has proof an error has occurred, the tax collector must place this error or correction on the report. A certificate of correction is only one method of offering proof to the tax collector that an error has occurred. (See rule 12D-13.006, F.A.C.)