Florida Department of State and Division of Library and Information Services

Rule Chapter: 12D-13
Chapter Title: TAX COLLECTORS RULES AND REGULATIONS Add to MyFLRules Favorites
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Version		 Rule No. Rule Title Effective
Date
Rule file 12D-13.001 Definitions 4/5/2016
Rule file 12D-13.002 When Taxes Are Due; Notice of Publication; Discount Payment Periods 4/5/2016
Rule file 12D-13.004 Interest on Delinquent Taxes 4/5/2016
Rule file 12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review 4/5/2016
Rule file 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 4/5/2016
Rule file 12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections 4/5/2016
Rule file 12D-13.007 Cutouts, Time for Requesting and Procedure 4/5/2016
Rule file 12D-13.008 Discounts, Errors, Double Assessments, and Insolvencies Report 4/5/2016
Rule file 12D-13.009 Refunds 4/5/2016
Rule file 12D-13.010 Destruction of Twenty-Year-Old Tax Receipts (Repealed) 4/5/2016
Rule file 12D-13.011 Lien of Taxes (Repealed) 4/5/2016
Rule file 12D-13.012 Payment of Taxes Before Platting 4/5/2016
Rule file 12D-13.013 Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants 4/5/2016
Rule file 12D-13.014 Penalties or Interest, Collection on Roll 4/5/2016
Rule file 12D-13.015 Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls 4/5/2016
Rule file 12D-13.016 Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account 4/5/2016
Rule file 12D-13.019 Collection of Interest or Penalties on Back Assessments 4/5/2016
Rule file 12D-13.020 Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed) 4/5/2016
Rule file 12D-13.021 Computerized Mass Payment of Real Estate Taxes (Repealed) 4/5/2016
Rule file 12D-13.022 Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan 4/5/2016
Rule file 12D-13.023 Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed) 4/5/2016
Rule file 12D-13.024 Installment Taxes: Tax Collector to Mail Applications (Repealed) 4/5/2016
Rule file 12D-13.025 Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed) 4/5/2016
Rule file 12D-13.026 Installment Taxes: Preparation and Mailing of Tax Notices (Repealed) 4/5/2016
Rule file 12D-13.027 Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed) 4/5/2016
Rule file 12D-13.028 Homestead Tax Deferral - Definitions (Repealed) 4/5/2016
Rule file 12D-13.0283 Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred 4/5/2016
Rule file 12D-13.0285 Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens 4/5/2016
Rule file 12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties 4/5/2016
Rule file 12D-13.029 Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes 4/5/2016
Rule file 12D-13.030 Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed) 4/5/2016
Rule file 12D-13.031 Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed) 4/5/2016
Rule file 12D-13.032 Homestead Tax Deferral - Payment of Tax (Repealed) 4/5/2016
Rule file 12D-13.033 Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed) 4/5/2016
Rule file 12D-13.034 Homestead Tax Deferral - Proof of Insurance (Repealed) 4/5/2016
Rule file 12D-13.035 Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed) 4/5/2016
Rule file 12D-13.0355 Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed) 4/5/2016
Rule file 12D-13.036 Advertisement of Property with Delinquent Taxes 4/5/2016
Rule file 12D-13.037 Collection of Taxes Before Certified Roll 4/5/2016
Rule file 12D-13.038 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments 4/5/2016
Rule file 12D-13.039 Tax Certificate Notice (Repealed) 4/5/2016
Rule file 12D-13.040 Notice to Mortgagee of Real and Personal Property Taxes 4/5/2016
Rule file 12D-13.041 Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed) 4/5/2016
Rule file 12D-13.042 Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors 4/5/2016
Rule file 12D-13.044 Sale of Personal Property After Seizure 4/5/2016
Rule file 12D-13.045 Sale of Tax Certificates for Unpaid Taxes 4/5/2016
Rule file 12D-13.0455 Electronic Issuance of Tax Certificates 4/5/2016
Rule file 12D-13.046 Taxation of Governmental Property Under Lease to Non-Governmental Lessee 4/5/2016
Rule file 12D-13.047 Tax Certificates on Certain Homestead Property 4/5/2016
Rule file 12D-13.048 Interest Rate on Tax Certificates (Repealed) 4/5/2016
Rule file 12D-13.050 Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls 4/5/2016
Rule file 12D-13.051 General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed) 4/5/2016
Rule file 12D-13.052 Redemption or Purchase of Tax Certificates Belonging to the County (Repealed) 4/5/2016
Rule file 12D-13.053 Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed) 4/5/2016
Rule file 12D-13.054 Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed) 4/5/2016
Rule file 12D-13.055 Redemption of Property After the Clerk Receives the Tax Collector's Certification 4/5/2016
Rule file 12D-13.056 Record of Tax Certificates Sold 4/5/2016
Rule file 12D-13.057 Cancellation of Void Tax Certificates and Tax Deeds; Procedure 4/5/2016
Rule file 12D-13.058 Cancellation of Tax Certificates, Suit by Holder (Repealed) 4/5/2016
Rule file 12D-13.059 Statute of Limitations on Tax Certificates and Tax Warrants (Repealed) 4/5/2016
Rule file 12D-13.060 Application for Obtaining Tax Deed by Certificate Holder; Fees 1/8/2019
Rule file 12D-13.061 Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications 1/8/2019
Rule file 12D-13.062 Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale 1/8/2019
Rule file 12D-13.0625 Priority for Fee Owners of Subsurface Rights 4/5/2016
Rule file 12D-13.063 Tax Deed Sale at Public Auction 1/8/2019
Rule file 12D-13.064 Lands Available for Taxes (Repealed) 4/5/2016
Rule file 12D-13.065 Disbursement of Sale Proceeds (Repealed) 1/8/2019
Rule file 12D-13.066 Procedure, Tax Deed Corrections and Cancellations 4/5/2016
Rule file 12D-13.067 Tax Collector's Certification, Murphy Act Lands (Repealed) 4/5/2016


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