Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.055 - Redemption of Property After the Clerk Receives the Tax Collector's Certification
Universal Citation: FL Admin Code R 12D-13.055
Current through Reg. 50, No. 187; September 24, 2024
(1) Anyone who wants to redeem property as authorized in section 197.472(1), F.S., must pay the following costs, which accrue until the clerk issues a tax deed to the purchaser:
(a) All costs, charges,
amounts paid for all tax certificates and delinquent taxes, interest, and fees
that the applicant has paid.
(b)
All other costs that the tax collector incurred to process the tax deed
application or that the clerk incurred to schedule or conduct a tax deed
sale.
(2) To process a redemption request, the clerk must:
(a) Direct
the person who wants to redeem the property to the tax collector.
(b) Return to the tax collector:
1. The tax deed application, and
2. A statement of all costs and fees paid to
or incurred by the clerk and sheriff in connection with the tax deed
application.
(3)
(a)
After receiving the required information from the clerk, the tax collector must
allow the redemption of the tax deed application.
(b) The redemption amount is the total of
the:
1. Original amount certified by the tax
collector to the clerk,
2. Costs
and fees of the clerk and the sheriff,
3. Tax deed applicant's statutory interest
according to section 197.542, F.S., and
4. Redemption fee as authorized by section
197.472 (3),
F.S.
(c) When all other
tax certificates on the property involved in the tax deed application have been
redeemed or canceled in connection with the tax deed application, only the tax
certificate on which the tax deed application is based is
outstanding.
(4)
(a) After payment of all taxes, costs, fees
and interest, the tax collector must record the payment and redemption of the
tax deed application.
(b) Within 15
business days after receiving the redemption, the tax collector must pay the
applicant all funds received for the redemption of the tax deed application as
provided in section 197.472(5),
F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.462, 197.472, 197.502, 197.542 FS.
New 6-18-85, Formerly 12D-13.55, Amended 12-31-98, 4-5-16.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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