Fla. Admin. Code R. 12D-13.019

Current through Reg. 50, No. 197; October 8, 2024

Section 12D-13.019 - Collection of Interest or Penalties on Back Assessments

The tax collector must collect back assessments as provided in section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year's taxes. As with the current year's taxes, discounts and interest apply to taxes and non-ad valorem assessments only.

Fla. Admin. Code Ann. R. 12D-13.019

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.092, 197.122, 197.152, 197.172, 197.322 FS.

New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, Amended by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016.

New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, 4-5-16.