Section 12D-13.050 - Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls(1) Tax certificates must not be sold on assessments of "improvements" which have been conveyed to personal property by deed, contract, or other written instrument.(2) The property classification must determine the tax roll on which the property should appear and the method of collecting the tax should it become delinquent.(3) When it is determined that property on which a tax certificate has been issued should have been on the personal property tax roll, the tax certificate must be canceled by the Department when requested by the tax collector.(4) When personal property was assessed on the real property tax roll and a tax certificate issued, the assessment against the property owner may be enforced within the same time and manner as other personal property taxes.Fla. Admin. Code Ann. R. 12D-13.050
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.182, 197.432, 197.443, 197.502 FS.
New 6-18-85, Formerly 12D-13.50, Amended by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016.New 6-18-85, Formerly 12D-13.50, Amended 4-5-16.