Current through Reg. 50, No. 187; September 24, 2024
(1) DEFINITIONS.
(a) "Claim, " "application, " or "request"
for refund is the submission of a completed Form DR-462, Application for Refund
of Ad Valorem Taxes, incorporated by reference in rule
12D-16.002, F.A.C., when
required, to the tax collector.
(b)
"Certificate of correction" is Form DR-409, Certificate of Correction of Tax
Roll, incorporated by reference in rule
12D-16.002, F.A.C. A letter from
the property appraiser will not substitute for this form.
(c) "Overpayment" is:
1. A tax payment made in excess of the amount
owed, due to an error. Examples include a mathematical error by a taxpayer or
failure to take the applicable discount.
2. A tax payment determined to be in excess
of the amount owed as determined due by a final order of a value adjustment
board (VAB) or court, and not subject to an assertion. A refund request for
these overpayments does not need to be accompanied by a certificate of
correction from the property appraiser for that tax year. See section
197.323(1),
F.S.
(d) "Payment made in
error" or "taxes paid in error" is any payment made by a taxpayer on the wrong
parcel.
(e) "Payment when no tax
was due" is:
1. A payment on a property not
subject to taxes for that year, either because the property was not taxable on
January 1 or an exemption should have been properly and timely
applied.
2. A payment on property
which was immune or exempt under federal or other controlling law. If a tax
certificate has been sold, it is unenforceable and must be cancelled.
3. Examples include:
a. Payment on a state right of way or other
exempt or immune governmental property.
b. Payment on an exempt property which had a
timely exemption application but was not granted on the tax roll. This includes
a postal/delivery error certified by the U.S. Postal Service or mailing
service.
c. Illegal or
unconstitutional levies with a court ordered refund of the taxes
paid.
(f)
"Taxpayer" is the person who paid the taxes or redeemed the tax certificate or
tax deed.
(2) REQUIRED
PRE-APPLICATION PROCEDURES FOR TAXES PAID IN ERROR.
(a) As provided in sections 197.182(1)(a)4.
and 5., F.S., if the taxpayer's attempt to receive reimbursement from the
property owner is not successful, the taxpayer may submit a refund request to
the tax collector.
(b) After
determining the refund is due, the tax collector must:
1. Cancel the payment,
2. Issue a full refund to the taxpayer from
undistributed funds being held for distribution to the taxing authorities. If
these funds are not sufficient, the tax collector must bill the appropriate
taxing authorities for their proportionate share.
(c) The tax collector must proceed with
collection of the unpaid taxes:
1. If the
taxes are not delinquent, the tax collector must send a bill to the property
owner. If taxes are paid before delinquency, the property owner is entitled to
the appropriate discounts.
2. If
taxes are delinquent, the tax collector must proceed with collection as
described in section 197.182(3),
F.S. Interest accrues on these delinquent taxes as prescribed by chapter 197,
F.S.
(3) TIME
LIMITATIONS AND REQUIRED FORM FOR REQUESTING A REFUND; RESTRICTIONS ON
APPLICATIONS FOR REFUND; GENERAL APPLICATION PROCEDURES.
(a)
1. A
completed and signed application Form DR-462 is required for a refund, except
when the tax collector and property appraiser have jointly established
procedures for corrections based on current year's taxes that are not initiated
by a property owner.
2. A completed
and signed Form DR-462 must be provided within the time limits in section
197.182(1)(e),
F.S., except for a payment made in error, defined in sections 197.182(1)(a)4.
and 5., F.S.
(b) The time
limit to submit a claim for refund in section
197.182(1)(e),
F.S., does not apply to or bar refunds resulting from cancellation of void or
corrected tax certificates and release of tax deeds. Refunds may be granted for
void and corrected tax certificates when a completed and signed application for
refund is submitted during the seven-year life of the certificate, as specified
in section 197.482, F.S.
(c) A tax collector must accept and review
all completed and signed applications for refund.
(4) REQUESTS FOR REFUND TO BE DETERMINED BY
THE TAX COLLECTOR; PROCEDURES.
The tax collector must approve or deny refunds:
(a) Described in sections
197.182(1)(b), (c), and
(d), F.S., without an order from the
Department or regard to the amount of the refund claimed; or
(b) Based on a correction which results in a
refund of less than $2, 500 for each tax year, as provided by section
197.182(1)(k),
F.S.
(5) REQUESTS FOR
REFUND THAT MUST BE SUBMITTED TO THE DEPARTMENT FOR DETERMINATION; PROCEDURES.
The tax collector must forward completed and signed refund applications
described in sections 197.182(1)(a)1. through 6. and paragraph (1)(k), F.S.,
with all application documentation to the Department.
(6) DENIAL OF A REQUEST FOR REFUND; NOTICE TO
APPLICANT; CONTESTING A DENIAL.
(a) An
applicant must be notified when a refund request has been denied as provided in
sections 197.182(1)(f) and
(m), F.S.
(b) The notification must include the
procedures for contesting the denial, as provided in sections
194.171 and
197.182(1)(m),
F.S.
(7) PROCEDURES FOR
PAYING AN APPROVED REFUND APPLICATION. After a refund application is approved
by the tax collector or the Department, the refund amount must be paid to the
applicant as provided in sections
197.182(1)(d), (g), and
(k), F.S., and in rule
12D-13.0055,
F.A.C.
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 193.1145,
194.171,
197.122,
197.123,
197.131,
197.182,
197.2301,
197.323,
197.332,
197.343,
197.432,
197.443,
197.473,
197.482,
197.492,
197.502,
197.582
FS.
New 6-18-85, Formerly 12D-13.09, Amended 12-10-92,
12-31-98, 12-30-99, 12-30-02, 4-5-16.
