Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.029 - Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes

Fla. Admin. Code R. 12D-13.029

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Current through Reg. 50, No. 197; October 8, 2024
Section 12D-13.029 - Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes

Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are exempt from the advertisement and public sale provisions of section 197.432 or 197.4725, F.S. The tax collector must strike off each deferred payment tax certificate to the county.

Fla. Admin. Code Ann. R. 12D-13.029

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.252, 197.253, 197.254, 197.262, 197.263, 197.301, 197.3632, 197.432, 197.4725 FS.

New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-92, Amended by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016.

New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-92, 4-5-16.