Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.012 - Payment of Taxes Before Platting
Universal Citation: FL Admin Code R 12D-13.012
Current through Reg. 50, No. 187; September 24, 2024
Land must not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years' taxes due by searching the property tax payment records for a period of twenty years. When necessary, the tax collector must certify that all taxes have been paid.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 95.281, 197.192 FS.
New 6-18-85, Formerly 12D-13.12, Amended 4-5-16.
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