Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.037 - Collection of Taxes Before Certified Roll
Current through Reg. 50, No. 187; September 24, 2024
The tax collector must not accept payment of taxes until the tax roll has been certified according to section 193.122(2), F.S., except when:
(1) A taxpayer files a complaint before certification and makes payment according to section 194.171(3), F.S.
(2) The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in section 196.295, F.S. (For the procedure to determine proration, see rule 12D-13.016, F.A.C.)
(3) Collection under an interim assessment roll has been approved according to section 193.1145, F.S.
(4) Collection of installment taxes are made according to section 197.222, F.S.
(5) Collection of estimated taxes are made according to section 197.2301, F.S.
Rulemaking Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.1145, 193.122, 194.171, 196.295, 197.212, 197.222, 197.2301, 197.322, 197.343, 197.3632 FS.
New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.
