Current through Reg. 50, No. 187; September 24, 2024
(1) PROCEDURE: APPLICATION FOR TAX DEED BY
COUNTY. Each year, the tax collector must notify the board of county
commissioners or the governing board of the county of all county held tax
certificates for which a tax deed can be applied under section
197.502(3),
F.S.
(2) PROCEDURE: APPLICATION FOR
TAX DEED BY CERTIFICATE HOLDERS OTHER THAN THE COUNTY.
(a) The tax deed application, Form DR-512
(Notice to Tax Collector of Application for Tax Deed, incorporated by reference
in rule 12D-16.002, F.A.C.), is not
considered complete until all required taxes, interest, costs and fees have
been paid as required by section
197.502(2),
F.S.
(b) If the application is not
completed by the applicant, the tax collector may cancel the application and no
payments made by the applicant will be refunded.
(c) If the applicant is the only tax
certificate holder of record on the property included in the application, then
it is not necessary for the applicant to redeem certificates he or she owns in
connection with the application for tax deed. However, the certificates must be
surrendered and the face value of all surrendered certificates must be included
in the opening bid.
(d)
1. Consolidated applications may be accepted,
at the tax collector's discretion, using a single Form DR-512.
2. The tax collector may collect a $75 fee
for each separate tax deed application.
3. For each parcel included in a consolidated
application, there must be separate:
a.
Certifications on Form DR-513 (Tax Collector's Certification, incorporated by
reference in rule 12D-16.002, F.A.C.), issued by
the tax collector according to section
197.502, F.S.;
b. Statements as provided by section
197.502(4),
F.S.; and,
c. Tax deeds issued
according to section 197.502(9),
F.S.
(3) PROCEDURE AFTER APPLICATION IS MADE - ALL
CERTIFICATES.
(a) After receiving the property
information report, the tax collector must prepare and deliver a certification
to the clerk on Form DR-513, and attach a certification of the names and
addresses of those persons who must be notified, as required by subsection
197.502(4),
F.S.
(b) The tax collector must
calculate and enter the interest accrued, from the month after the date of
application through the month in which the Form DR-513 is certified to the
clerk.
(c)
1. The clerk must advertise and administer
the tax deed sale and must receive fees as provided in section
28.24, F.S. All fees must be
paid to the clerk before the tax deed is issued.
2. A resale is subject to the requirements of
sections 197.502 and
197.542, F.S. As provided in
these statutes, the clerk is only required to attempt to hold one tax deed
resale. If a resale cannot be conducted as provided in these statutes, the
clerk must put the land on the list of "lands available for
taxes."
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 28.24,
197.3632,
197.482,
197.502,
197.512,
197.522,
197.532,
197.542,
197.552,
197.562,
197.573,
197.582,
197.593,
197.602
FS.
New 6-18-85, Formerly 12D-13.60, Amended 5-23-91, 12-13-92,
1-11-94, 12-25-96, 12-31-98, 1-26-04, 12-30-04, 4-5-16,
1-8-19.
