Florida Regulations 12D-13.042: Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
Current as of: 2024 | Check for updates
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(1)(a) A petition filed under Florida Statutes § 197.413(2), must request the court to authorize the collection of all costs and fees that any public official may expend or charge in their official duty of levying on, seizing, and selling personal property.
(b) Costs and fees which may be authorized include, but are not limited to:
1. A pro rata portion of the filing fee,
2. The fee charged by the clerk for taxpayer notification that a petition was filed,
3. A pro rata portion of the advertising fees or charges,
4. A pro rata portion of the attorney’s fees incurred in the filing of the petition,
5. Statutory fees of the tax collector, sheriff and clerk,
6. Storage fees,
7. Transportation costs, and
8. Insurance fees.
(2) The tax collector may include all delinquent personal property accounts on one petition, or may file several petitions which include any number of delinquent taxpayers the tax collector determines to be necessary.
(3) When the tax collector determines that the property appraiser has assessed personal property with an incomplete or improper identification, and the tax collector cannot proceed under Florida Statutes § 197.413, the tax collector must notify the property appraiser that the property is not properly described or identified.
(4)(a) Form DR-517, Tax Collector’s Warrant, incorporated by reference in Fl. Admin. Code R. 12D-16.002, may be used to notify the sheriff in the county where the tangible personal property is located, that the court has validated a warrant authorizing the seizure and sale of the tangible personal property to collect delinquent taxes as provided in Florida Statutes § 197.413
(b) Form DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes, incorporated by reference in Fl. Admin. Code R. 12D-16.002, must be used to notify a lessee that the court has validated a warrant authorizing the seizure and sale of real property or tangible personal property or both to collect delinquent taxes as provided in sections 197.413 and 197.417, F.S.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 192.053, 197.122, 197.332, 197.412, 197.413, 197.414, 197.416, 197.417 FS. History-New 6-18-85, Formerly 12D-13.42, Amended 5-23-91, 12-13-92, 12-27-94, 4-5-16.
Terms Used In Florida Regulations 12D-13.042
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
1. A pro rata portion of the filing fee,
2. The fee charged by the clerk for taxpayer notification that a petition was filed,
3. A pro rata portion of the advertising fees or charges,
4. A pro rata portion of the attorney’s fees incurred in the filing of the petition,
5. Statutory fees of the tax collector, sheriff and clerk,
6. Storage fees,
7. Transportation costs, and
8. Insurance fees.
(2) The tax collector may include all delinquent personal property accounts on one petition, or may file several petitions which include any number of delinquent taxpayers the tax collector determines to be necessary.
(3) When the tax collector determines that the property appraiser has assessed personal property with an incomplete or improper identification, and the tax collector cannot proceed under Florida Statutes § 197.413, the tax collector must notify the property appraiser that the property is not properly described or identified.
(4)(a) Form DR-517, Tax Collector’s Warrant, incorporated by reference in Fl. Admin. Code R. 12D-16.002, may be used to notify the sheriff in the county where the tangible personal property is located, that the court has validated a warrant authorizing the seizure and sale of the tangible personal property to collect delinquent taxes as provided in Florida Statutes § 197.413
(b) Form DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes, incorporated by reference in Fl. Admin. Code R. 12D-16.002, must be used to notify a lessee that the court has validated a warrant authorizing the seizure and sale of real property or tangible personal property or both to collect delinquent taxes as provided in sections 197.413 and 197.417, F.S.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 192.053, 197.122, 197.332, 197.412, 197.413, 197.414, 197.416, 197.417 FS. History-New 6-18-85, Formerly 12D-13.42, Amended 5-23-91, 12-13-92, 12-27-94, 4-5-16.