Section 12D-13.0285 - Property Tax Deferral - Procedures for Reporting the Current Value of All Outstanding Liens(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days of notification, the owner must submit a list of all outstanding liens with the current value of all liens.(2) The "current value of all outstanding liens" means the amount necessary to retire all unpaid principal debts, accrued interest and penalties for which a lien acts as security. The current value must be computed on the date that the property owner responds to the tax collector's notification according to section 197.263(4), F.S. The current value is presumed to remain unchanged until the next annual determination, unless the tax collector receives actual notice of a change in the current value.Fla. Admin. Code Ann. R. 12D-13.0285
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.2425, 197.254, 197.263, 197.3632 FS.
Adopted by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016.