16327348, 12D-13.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16327348

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TAX COLLECTORS RULES AND REGULATIONS

Overview

RULE:

12D-13.001	Definitions
12D-13.002	When Taxes Are Due; Notice of Publication; Discount Payment Periods
12D-13.004	Interest on Delinquent Taxes
12D-13.005	Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
12D-13.0055	Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
12D-13.006	Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.007	Cutouts, Time for Requesting and Procedure
12D-13.008	Discounts, Errors, Double Assessments, and Insolvencies Report
12D-13.009	Refunds
12D-13.010	Destruction of Twenty-Year-Old Tax Receipts (Repealed)
12D-13.011	Lien of Taxes (Repealed)
12D-13.012	Payment of Taxes Before Platting
12D-13.013	Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
12D-13.014	Penalties or Interest, Collection on Roll
12D-13.015	Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
12D-13.016	Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
12D-13.019	Collection of Interest or Penalties on Back Assessments
12D-13.020	Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
12D-13.021	Computerized Mass Payment of Real Estate Taxes (Repealed)
12D-13.022	Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
12D-13.023	Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
12D-13.024	Installment Taxes: Tax Collector to Mail Applications (Repealed)
12D-13.025	Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
12D-13.026	Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
12D-13.027	Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
12D-13.028	Homestead Tax Deferral - Definitions (Repealed)
12D-13.0283	Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
12D-13.0285	Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
12D-13.0287	Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
12D-13.029	Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
12D-13.030	Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
12D-13.031	Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
12D-13.032	Homestead Tax Deferral - Payment of Tax (Repealed)
12D-13.033	Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
12D-13.034	Homestead Tax Deferral - Proof of Insurance (Repealed)
12D-13.035	Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
12D-13.0355	Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
12D-13.036	Advertisement of Property with Delinquent Taxes
12D-13.037	Collection of Taxes Before Certified Roll
12D-13.038	Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
12D-13.039	Tax Certificate Notice (Repealed)
12D-13.040	Notice to Mortgagee of Real and Personal Property Taxes
12D-13.041	Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
12D-13.042	Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
12D-13.044	Sale of Personal Property After Seizure
12D-13.045	Sale of Tax Certificates for Unpaid Taxes
12D-13.0455	Electronic Issuance of Tax Certificates
12D-13.046	Taxation of Governmental Property Under Lease to Non-Governmental Lessee
12D-13.047	Tax Certificates on Certain Homestead Property
12D-13.048	Interest Rate on Tax Certificates (Repealed)
12D-13.050	Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
12D-13.051	General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
12D-13.052	Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
12D-13.053	Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.054	Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.055	Redemption of Property After the Clerk Receives the Tax Collector's Certification
12D-13.056	Record of Tax Certificates Sold
12D-13.057	Cancellation of Void Tax Certificates and Tax Deeds; Procedure
12D-13.058	Cancellation of Tax Certificates, Suit by Holder (Repealed)
12D-13.059	Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
12D-13.060	Application for Obtaining Tax Deed by Certificate Holder; Fees
12D-13.061	Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
12D-13.062	Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
12D-13.0625	Priority for Fee Owners of Subsurface Rights
12D-13.063	Tax Deed Sale at Public Auction
12D-13.064	Lands Available for Taxes (Repealed)
12D-13.065	Disbursement of Sale Proceeds (Repealed)
12D-13.066	Procedure, Tax Deed Corrections and Cancellations
12D-13.067	Tax Collector's Certification, Murphy Act Lands (Repealed)

PURPOSE:

The purpose of holding a second rule development workshop for these proposed new, amended, and repealed rules is to provide the public an opportunity to provide suggestions and ask questions regarding the revised draft. Changes have been made to the draft that was discussed at the May 28, 2015 workshop based on comments received from interested parties. The purpose of these proposed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) make the language easier to read. 
The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These proposed new, amended, and repealed rules will be posted on the Department's Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/

SUBJECT:

The subject of these proposed new, amended, and repealed rules is the procedures that tax collectors and clerks of court use to collect and distribute ad valorem taxes and non-ad valorem assessments.

RULEMAKING AUTHORITY:

193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS.

LAW:

28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.

PRINT PUBLISH DATE:

8/11/2015 Vol. 41/155

RELATED STATUTES
AND LAWS:

193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS., 28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-13.001&PDate=8/11/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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