Florida Regulations 12D-8.006: Assessment of Property for Back Taxes
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(1) “”Escape taxation”” means to get free of tax, to avoid taxation, to be missed from being taxed, or to be forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real property parcel which has been duly assessed and certified, should be included in this definition if back taxes are due under Section 193.073, 193.092 or 193.155(8), F.S. Property under-assessed due to an error in judgment should be excluded from this definition. Korash v. Mills, 263 So.2d 579 (Fla. 1972).
(2) The property appraiser shall, in addition to the assessment for the current year:
(a) Make a separate assessment for each year (not to exceed three) that the property has been entirely omitted from the assessment roll;
(b) Determine the value of the property as it existed on January 1 of each year that the property escaped taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made; and,
(d) Apply the millage levy for the year taxation was escaped, add the penalties, if applicable, and extend the tax. This shall be done for each year the property has escaped taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately following the assessment of the property for the current year, or on a supplemental roll immediately following the current roll.
(f) Any tabulation of valuations from the current roll shall not include assessments for back taxes but shall include, immediately after tabulations of the current roll totals, the corresponding tabulations for back assessed property with a notation identifying the figure as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state, are enforced as a personal obligation of the lessee and shall be placed on the roll in the name of the holder of the leasehold in the year(s) taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no knowledge that the property purchased had escaped taxation shall be assessed to the previous owner in accordance with Florida Statutes § 193.092(1) A “”bona fide purchaser”” means a purchaser, for value, in good faith, before the certification of the assessment of back taxes to the tax collector for collection.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155, 213.05 FS. History-New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.
Terms Used In Florida Regulations 12D-8.006
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) Make a separate assessment for each year (not to exceed three) that the property has been entirely omitted from the assessment roll;
(b) Determine the value of the property as it existed on January 1 of each year that the property escaped taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made; and,
(d) Apply the millage levy for the year taxation was escaped, add the penalties, if applicable, and extend the tax. This shall be done for each year the property has escaped taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately following the assessment of the property for the current year, or on a supplemental roll immediately following the current roll.
(f) Any tabulation of valuations from the current roll shall not include assessments for back taxes but shall include, immediately after tabulations of the current roll totals, the corresponding tabulations for back assessed property with a notation identifying the figure as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state, are enforced as a personal obligation of the lessee and shall be placed on the roll in the name of the holder of the leasehold in the year(s) taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no knowledge that the property purchased had escaped taxation shall be assessed to the previous owner in accordance with Florida Statutes § 193.092(1) A “”bona fide purchaser”” means a purchaser, for value, in good faith, before the certification of the assessment of back taxes to the tax collector for collection.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155, 213.05 FS. History-New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.