Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.066 - Procedure, Tax Deed Corrections and Cancellations
Universal Citation: FL Admin Code R 12D-13.066
Current through Reg. 50, No. 187; September 24, 2024
(1) Tax deeds already issued may only be canceled, set aside or determined to be void by a judicial decree.
(2)
(a)
When a tax deed has been issued incorrectly and the tax deed holder agrees to
transfer the tax deed to the county the clerk must refund to the tax deed
holder the amount paid for the tax deed plus any subsequent taxes paid as
provided by section 197.542, F.S.
(b) If the tax deed is voluntarily
surrendered, it is not necessary for the clerk to obtain a judicial
determination of the validity of the tax deed.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.122, 197.182, 197.443, 197.522, 197.542, 197.593, 197.602 FS.
New 6-18-85, Formerly 12D-13.66, Amended 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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