Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.0455 - Electronic Issuance of Tax Certificates
Tax Collectors having the ability to issue tax certificates electronically may, in lieu of issuing individual document tax certificates for each tax certificate sold, issue a listing of tax certificates sold to each purchaser or county. An entry on the list constitutes the tax certificate document and must contain the name of the purchaser, the amount of each tax certificate purchased, the property identification number and interest percentage bid.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.092, 197.102, 197.122, 197.402, 197.403, 197.432 FS.
New 5-23-91, Amended 4-5-16.