Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.047 - Tax Certificates on Certain Homestead Property

Universal Citation: FL Admin Code R 12D-13.047

Current through Reg. 50, No. 187; September 24, 2024

(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.

(2) The county may sell any certificates issued to it under section 197.432(4), F.S., if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.432, 197.502 FS.

New 6-18-85, Formerly 12D-13.47, Amended 5-23-91. 4-5-16.

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