(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when the tax roll certifications required by Florida Statutes § 193.122, are late and the tax notices are sent less than 60 days before April 1, following the year in which the taxes are assessed. In these cases, the delinquency date is the day after 60 days have expired from the date tax notices were sent.
    (2) Delinquent real property taxes and non-ad valorem assessments are subject to interest at the rate required by Florida Statutes § 197.172, calculated monthly from the date of delinquency until the tax and non-ad valorem assessment is collected or a tax certificate is awarded. A minimum charge of three percent must be charged on delinquent real property taxes and non-ad valorem assessments.
    (3) Delinquent personal property taxes are subject to interest at the rate required by Florida Statutes § 197.172, calculated monthly from the date of delinquency until paid or barred under chapter 95, F.S.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.048, 193.122, 197.172, 197.301, 197.332, 197.374, 197.402, 197.417, 197.432 FS. History-New 6-18-85, Formerly 12D-13.04, Amended 4-5-16.