(1) PROCEDURE: APPLICATION FOR TAX DEED BY COUNTY. Each year, the tax collector must notify the board of county commissioners or the governing board of the county of all county held tax certificates for which a tax deed can be applied under Florida Statutes § 197.502(3)

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Terms Used In Florida Regulations 12D-13.060

  • Deed: The legal instrument used to transfer title in real property from one person to another.
    (2) PROCEDURE: APPLICATION FOR TAX DEED BY CERTIFICATE HOLDERS OTHER THAN THE COUNTY.
    (a) The tax deed application, Form DR-512 (Notice to Tax Collector of Application for Tax Deed, incorporated by reference in Fl. Admin. Code R. 12D-16.002), is not considered complete until all required taxes, interest, costs and fees have been paid as required by Florida Statutes § 197.502(2)
    (b) If the application is not completed by the applicant, the tax collector may cancel the application and no payments made by the applicant will be refunded.
    (c) If the applicant is the only tax certificate holder of record on the property included in the application, then it is not necessary for the applicant to redeem certificates he or she owns in connection with the application for tax deed. However, the certificates must be surrendered and the face value of all surrendered certificates must be included in the opening bid.
    (d)1. Consolidated applications may be accepted, at the tax collector’s discretion, using a single Form DR-512.
    2. The tax collector may collect a $75 fee for each separate tax deed application.
    3. For each parcel included in a consolidated application, there must be separate:
    a. Certifications on Form DR-513 (Tax Collector’s Certification, incorporated by reference in Fl. Admin. Code R. 12D-16.002), issued by the tax collector according to Florida Statutes § 197.502;
    b. Statements as provided by Florida Statutes § 197.502(4); and,
    c. Tax deeds issued according to Florida Statutes § 197.502(9)
    (3) PROCEDURE AFTER APPLICATION IS MADE – ALL CERTIFICATES.
    (a) After receiving the property information report, the tax collector must prepare and deliver a certification to the clerk on Form DR-513, and attach a certification of the names and addresses of those persons who must be notified, as required by subFlorida Statutes § 197.502(4)
    (b) The tax collector must calculate and enter the interest accrued, from the month after the date of application through the month in which the Form DR-513 is certified to the clerk.
    (c)1. The clerk must advertise and administer the tax deed sale and must receive fees as provided in Florida Statutes § 28.24 All fees must be paid to the clerk before the tax deed is issued.
    2. A resale is subject to the requirements of sections 197.502 and 197.542, F.S. As provided in these statutes, the clerk is only required to attempt to hold one tax deed resale. If a resale cannot be conducted as provided in these statutes, the clerk must put the land on the list of “”lands available for taxes.””
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.3632, 197.482, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602 FS. History-New 6-18-85, Formerly 12D-13.60, Amended 5-23-91, 12-13-92, 1-11-94, 12-25-96, 12-31-98, 1-26-04, 12-30-04, 4-5-16, 1-8-19.