Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.019 - Collection of Interest or Penalties on Back Assessments
Universal Citation: FL Admin Code R 12D-13.019
Current through Reg. 50, No. 187; September 24, 2024
The tax collector must collect back assessments as provided in section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year's taxes. As with the current year's taxes, discounts and interest apply to taxes and non-ad valorem assessments only.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.092, 197.122, 197.152, 197.172, 197.322 FS.
New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, 4-5-16.
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