Florida Regulations 12D-13.014: Penalties or Interest, Collection on Roll
Current as of: 2024 | Check for updates
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(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties on the tax roll for collection by the tax collector.
(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.
(c) When either official makes an error levying or collecting penalties, the official responsible for the error must correct it.
(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments are collected within the period of time for receiving a discount, the tax collector must only allow the discounts on the taxes and non-ad valorem assessments.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS. History-New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.
(c) When either official makes an error levying or collecting penalties, the official responsible for the error must correct it.
(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments are collected within the period of time for receiving a discount, the tax collector must only allow the discounts on the taxes and non-ad valorem assessments.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS. History-New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.