Florida Regulations 12D-13.050: Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls
Current as of: 2024 | Check for updates
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(1) Tax certificates must not be sold on assessments of “”improvements”” which have been conveyed to personal property by deed, contract, or other written instrument.
(2) The property classification must determine the tax roll on which the property should appear and the method of collecting the tax should it become delinquent.
(3) When it is determined that property on which a tax certificate has been issued should have been on the personal property tax roll, the tax certificate must be canceled by the Department when requested by the tax collector.
(4) When personal property was assessed on the real property tax roll and a tax certificate issued, the assessment against the property owner may be enforced within the same time and manner as other personal property taxes.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.182, 197.432, 197.443, 197.502 FS. History-New 6-18-85, Formerly 12D-13.50, Amended 4-5-16.
Terms Used In Florida Regulations 12D-13.050
- Contract: A legal written agreement that becomes binding when signed.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- 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.
(3) When it is determined that property on which a tax certificate has been issued should have been on the personal property tax roll, the tax certificate must be canceled by the Department when requested by the tax collector.
(4) When personal property was assessed on the real property tax roll and a tax certificate issued, the assessment against the property owner may be enforced within the same time and manner as other personal property taxes.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.182, 197.432, 197.443, 197.502 FS. History-New 6-18-85, Formerly 12D-13.50, Amended 4-5-16.