Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
- Section 12D-13.001 - Definitions
- Section 12D-13.002 - When Taxes Are Due; Notice of Publication; Discount Payment Periods
- Section 12D-13.003 - Time of Final Settlement (Repealed)
- Section 12D-13.004 - Interest on Delinquent Taxes
- Section 12D-13.005 - Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
- Section 12D-13.0055 - Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
- Section 12D-13.006 - Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
- Section 12D-13.007 - Cutouts, Time for Requesting and Procedure
- Section 12D-13.008 - Discounts, Errors, Double Assessments, and Insolvencies Report
- Section 12D-13.009 - Refunds
- Section 12D-13.010 - Destruction of Twenty-Year-Old Tax Receipts (Repealed)
- Section 12D-13.011 - Lien of Taxes (Repealed)
- Section 12D-13.012 - Payment of Taxes Before Platting
- Section 12D-13.013 - Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
- Section 12D-13.014 - Penalties or Interest, Collection on Roll
- Section 12D-13.015 - Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
- Section 12D-13.016 - Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
- Section 12D-13.017 - Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected (Repealed)
- Section 12D-13.019 - Collection of Interest or Penalties on Back Assessments
- Section 12D-13.020 - Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
- Section 12D-13.021 - Computerized Mass Payment of Real Estate Taxes (Repealed)
- Section 12D-13.022 - Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
- Section 12D-13.023 - Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
- Section 12D-13.024 - Installment Taxes: Tax Collector to Mail Applications (Repealed)
- Section 12D-13.025 - Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
- Section 12D-13.026 - Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
- Section 12D-13.027 - Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
- Section 12D-13.028 - Homestead Tax Deferral - Definitions (Repealed)
- Section 12D-13.0283 - Property Tax Deferral - Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
- Section 12D-13.0285 - Property Tax Deferral - Procedures for Reporting the Current Value of All Outstanding Liens
- Section 12D-13.0287 - Property Tax Deferral - Appeal of Denied Tax Deferral and Imposed Penalties
- Section 12D-13.029 - Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
- Section 12D-13.030 - Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
- Section 12D-13.031 - Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
- Section 12D-13.032 - Homestead Tax Deferral - Payment of Tax (Repealed)
- Section 12D-13.033 - Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
- Section 12D-13.034 - Homestead Tax Deferral - Proof of Insurance (Repealed)
- Section 12D-13.035 - Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
- Section 12D-13.0355 - Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
- Section 12D-13.036 - Advertisement of Property with Delinquent Taxes
- Section 12D-13.037 - Collection of Taxes Before Certified Roll
- Section 12D-13.038 - Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
- Section 12D-13.039 - Tax Certificate Notice (Repealed)
- Section 12D-13.040 - Notice to Mortgagee of Real and Personal Property Taxes
- Section 12D-13.041 - Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
- Section 12D-13.042 - Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
- Section 12D-13.044 - Sale of Personal Property After Seizure
- Section 12D-13.045 - Sale of Tax Certificates for Unpaid Taxes
- Section 12D-13.0455 - Electronic Issuance of Tax Certificates
- Section 12D-13.046 - Taxation of Governmental Property Under Lease to Non-Governmental Lessee
- Section 12D-13.047 - Tax Certificates on Certain Homestead Property
- Section 12D-13.048 - Interest Rate on Tax Certificates (Repealed)
- Section 12D-13.049 - Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed (Repealed)
- Section 12D-13.050 - Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
- Section 12D-13.051 - General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
- Section 12D-13.052 - Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
- Section 12D-13.053 - Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
- Section 12D-13.054 - Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
- Section 12D-13.055 - Redemption of Property After the Clerk Receives the Tax Collector's Certification
- Section 12D-13.056 - Record of Tax Certificates Sold
- Section 12D-13.057 - Cancellation of Void Tax Certificates and Tax Deeds; Procedure
- Section 12D-13.058 - Cancellation of Tax Certificates, Suit by Holder (Repealed)
- Section 12D-13.059 - Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
- Section 12D-13.060 - Application for Obtaining Tax Deed by Certificate Holder; Fees
- Section 12D-13.061 - Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
- Section 12D-13.062 - Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
- Section 12D-13.0625 - Priority for Fee Owners of Subsurface Rights
- Section 12D-13.063 - Tax Deed Sale at Public Auction
- Section 12D-13.064 - Lands Available for Taxes (Repealed)
- Section 12D-13.065 - Disbursement of Sale Proceeds (Repealed)
- Section 12D-13.066 - Procedure, Tax Deed Corrections and Cancellations
- Section 12D-13.067 - Tax Collector's Certification, Murphy Act Lands (Repealed)