Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) A petition filed under section
197.413(2),
F.S., must request the court to authorize the collection of all costs and fees
that any public official may expend or charge in their official duty of levying
on, seizing, and selling personal property.
(b) Costs and fees which may be authorized
include, but are not limited to:
1. A pro rata
portion of the filing fee,
2. The
fee charged by the clerk for taxpayer notification that a petition was filed,
3. A pro rata portion of the
advertising fees or charges,
4. A
pro rata portion of the attorney's fees incurred in the filing of the petition,
5. Statutory fees of the tax
collector, sheriff and clerk,
6.
Storage fees,
7. Transportation
costs, and
8. Insurance
fees.
(2) The
tax collector may include all delinquent personal property accounts on one
petition, or may file several petitions which include any number of delinquent
taxpayers the tax collector determines to be necessary.
(3) When the tax collector determines that
the property appraiser has assessed personal property with an incomplete or
improper identification, and the tax collector cannot proceed under section
197.413, F.S., the tax collector
must notify the property appraiser that the property is not properly described
or identified.
(4)
(a) Form DR-517, Tax Collector's Warrant,
incorporated by reference in rule
12D-16.002, F.A.C., may be used
to notify the sheriff in the county where the tangible personal property is
located, that the court has validated a warrant authorizing the seizure and
sale of the tangible personal property to collect delinquent taxes as provided
in section 197.413, F.S.
(b) Form DR-517L, Execution and Warrant for
Collection of Delinquent Ad Valorem Leasehold Taxes, incorporated by reference
in rule 12D-16.002, F.A.C., must be used
to notify a lessee that the court has validated a warrant authorizing the
seizure and sale of real property or tangible personal property or both to
collect delinquent taxes as provided in sections
197.413 and
197.417,
F.S.
Rulemaking Authority
195.022,
195.027(1),
213.06(1) FS.
Law Implemented 192.053,
197.122,
197.332,
197.412,
197.413,
197.414,
197.416,
197.417
FS.
New 6-18-85, Formerly 12D-13.42, Amended 5-23-91, 12-13-92,
12-27-94, 4-5-16.
