When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in Fl. Admin. Code R. 12D-16.002, to the Department and add a memorandum of error to the list of tax certificates sold.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.122, 197.182, 197.432, 197.442, 197.443, 197.444, 197.447 FS. History-New 6-18-85, Formerly 12D-13.57, Amended 5-23-91, 12-31-98, 7-1-99, 4-5-16.