Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.014 - Penalties or Interest, Collection on Roll
Universal Citation: FL Admin Code R 12D-13.014
Current through Reg. 50, No. 187; September 24, 2024
(1)
(a)
When a property appraiser is required by law to impose penalties, he or she
must list the penalties on the tax roll for collection by the tax
collector.
(b) When a tax collector
is required by law to levy penalties, he or she must collect the
penalties.
(c) When either official
makes an error levying or collecting penalties, the official responsible for
the error must correct it.
(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments are collected within the period of time for receiving a discount, the tax collector must only allow the discounts on the taxes and non-ad valorem assessments.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS.
New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.
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