Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) When any governmental unit purchases or
acquires property for government purposes by any means except condemnation, the
person who is transferring the property must pay all unpaid taxes, including
the current year's taxes prorated to the date of transfer of title. This amount
is held in escrow by the tax collector of the county where the property is
located.
(b) When there is no
current assessment, the property appraiser must provide an estimate of the
value to be placed on the current tax roll to the tax collector.
(c) If the current year ad valorem millage or
non-ad valorem assessment is not available, the millage or assessment used in
the calculation for the previous tax year must be used to compute the prorated
taxes.
(2) If the
procedure for acquiring the property does not require a determination by a
court of law, then it is the purchaser's responsibility to ensure that the
deposit of the current year's tax prorated to the date of transfer of title is
made to the tax collector.
(3)
(a) Immediately after receiving the tax roll,
the tax collector must prorate the taxes from January 1 until the day of taking
or transfer based on the number of days the property was in possession of the
seller. Unless stated otherwise, the date shown on the deed is the day of
transfer and the last day of ownership by the seller.
(b) After determining the tax liability,
overpayments must be refunded according to section
197.182, F.S. When the amount
paid by the owner does not cover the amount of taxes due from January 1 until
transfer, the unpaid taxes are considered canceled on the tax roll and the List
of Errors, Insolvencies and Double Assessments. The Board of County
Commissioners may cancel the unpaid portion of taxes due according to section
196.28 or
196.29, F.S.
(4) The tax collector must deposit all funds
received under this section in an escrow account. The tax collector must always
furnish a receipt for the amount paid to the person making the
payment.
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 196.28,
196.29,
196.295,
197.182,
197.492
FS.
New 6-18-85, Formerly 12D-13.16, Amended
4-5-16.
