Florida Regulations 12D-13.045: Sale of Tax Certificates for Unpaid Taxes
Current as of: 2024 | Check for updates
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(1) The tax certificate sale must begin by June 1 or the 60th day after the date of delinquency, whichever is later.
(2) At the tax collector’s discretion, the tax certificate sale may be conducted over multiple days. The tax collector may not conclude the tax certificate sale until all tax certificates are sold or struck off to the county.
(3) The face amount of the tax certificate must include:
(a) Delinquent taxes;
(b) Interest which has accrued between the date of delinquency and the date of sale calculated monthly, at a rate of 18 percent per year;
(c) Costs and any other charges, including advertising charges; and,
(d) The tax collector’s commission.
(4)(a) All delinquent property taxes and non-ad valorem assessments included on the tax notice due on a parcel in any one year must be combined into one tax certificate.
(b) When the property appraiser has back assessed property and has placed the assessment or assessments on the tax roll according to Fl. Admin. Code R. 12D-8.006, and the taxes become delinquent, the tax collector must advertise and sell a tax certificate for each assessment for back taxes that is delinquent.
(5)(a) Form DR-509, Tax Certificate, incorporated by reference in Fl. Admin. Code R. 12D-16.002, is the suggested form for issuing a tax certificate to a purchaser.
(b) Form DR-509D, Deferred Payment Tax Certificate, incorporated by reference in Fl. Admin. Code R. 12D-16.002, is the suggested form for issuing a deferred payment tax certificate to a county.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.092, 193.102, 194.171, 197.122, 197.402, 197.403, 197.432 FS. History-New 6-18-85, Formerly 12D-13.45, Amended 5-23-91, 12-13-92, 12-28-95, 1-26-04, 4-5-16.
(3) The face amount of the tax certificate must include:
(a) Delinquent taxes;
(b) Interest which has accrued between the date of delinquency and the date of sale calculated monthly, at a rate of 18 percent per year;
(c) Costs and any other charges, including advertising charges; and,
(d) The tax collector’s commission.
(4)(a) All delinquent property taxes and non-ad valorem assessments included on the tax notice due on a parcel in any one year must be combined into one tax certificate.
(b) When the property appraiser has back assessed property and has placed the assessment or assessments on the tax roll according to Fl. Admin. Code R. 12D-8.006, and the taxes become delinquent, the tax collector must advertise and sell a tax certificate for each assessment for back taxes that is delinquent.
(5)(a) Form DR-509, Tax Certificate, incorporated by reference in Fl. Admin. Code R. 12D-16.002, is the suggested form for issuing a tax certificate to a purchaser.
(b) Form DR-509D, Deferred Payment Tax Certificate, incorporated by reference in Fl. Admin. Code R. 12D-16.002, is the suggested form for issuing a deferred payment tax certificate to a county.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.092, 193.102, 194.171, 197.122, 197.402, 197.403, 197.432 FS. History-New 6-18-85, Formerly 12D-13.45, Amended 5-23-91, 12-13-92, 12-28-95, 1-26-04, 4-5-16.