Florida Regulations 12-22.008: Warrants and Liens List
Current as of: 2024 | Check for updates
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(1) Scope.
(a) Florida Statutes § 213.053(20), authorizes the Department to publish a list of taxpayers against whom the Department has filed a warrant, notice of lien, or judgment lien certificate for the taxes, surtaxes, surcharges, or fees, listed in section 213.05, and chapter 443, F.S., and administered by the Department. This rule outlines the only means by which the Department will publish or provide this information.
(b) The information that Florida Statutes § 213.053(20), authorizes the Department to publish is available in the public records of Florida. Florida Statutes § 213.053(20), authorizes the Department to consolidate portions of that public information in a list and to publish that list to the public. Neither Florida Statutes § 213.053(20), nor this rule permits the Department or its employees to otherwise disclose confidential information.
(2) Warrants and Liens List.
(a) The Warrants and Liens List will include:
1. Two taxpayers from each of the 67 Florida counties with the highest unsatisfied warrant and lien totals when the unsatisfied warrant and liens totals for each taxpayer exceeds $1,500; and,
2. All other taxpayers who have unsatisfied warrant and lien totals of $100,000 or greater.
(b) For each taxpayer included on the Warrants and Liens List, the following information will be provided:
1. Taxpayer name, owner name based upon information provided to the Department and on file with the Department of State at the time the warrant or lien was filed, and business location address;
2. County in which the taxpayer is located;
3. Warrant or lien number(s); and,
4. Amount of each outstanding warrant or lien as recorded.
(c) The Warrants and Liens List will not include any taxpayer that has:
1. Entered into a closing agreement;
2. Entered into a stipulated payment agreement with the Department that has not been terminated pursuant to Fl. Admin. Code R. 12-17.009; or
3. In place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount.
(d) The Warrants and Liens List will be posted to the Department’s website at www.floridarevenue.com/taxes.
(3) Maintenance of the Warrants and Liens List.
(a) The Warrants and Liens List will be updated monthly to include those taxpayers as provided in paragraph (2)(a).
(b) Any taxpayer included on the Warrants and Liens List who pays the outstanding warrant(s) or lien(s) amount, enters into a stipulated payment agreement for the outstanding warrant(s) or lien(s) amount, or has put in place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount will be removed from the list within two business days of the date:
1. Payment of the outstanding liability is received by the Department;
2. A stipulation payment agreement is executed by the taxpayer and the Department for the amount of the outstanding liability; or
3. Any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) has been put in place.
(4) No other reports or information will be made available concerning the taxpayers included in or removed from the Warrants and Liens List.
Rulemaking Authority Florida Statutes § 213.053(20). Law Implemented 55.10, 55.202, 55.204, 95.091(1)(a), (b), 198.22, 198.33, 199.262, 201.16, 211.125(7)(a), 211.33(7)(a), 213.053(20), (21), 213.21(2), (4), 213.69, 213.731, 213.733, 220.813, 443.1316 FS. History-New 5-23-11.
Terms Used In Florida Regulations 12-22.008
- Lien: A claim against real or personal property in satisfaction of a debt.
(b) The information that Florida Statutes § 213.053(20), authorizes the Department to publish is available in the public records of Florida. Florida Statutes § 213.053(20), authorizes the Department to consolidate portions of that public information in a list and to publish that list to the public. Neither Florida Statutes § 213.053(20), nor this rule permits the Department or its employees to otherwise disclose confidential information.
(2) Warrants and Liens List.
(a) The Warrants and Liens List will include:
1. Two taxpayers from each of the 67 Florida counties with the highest unsatisfied warrant and lien totals when the unsatisfied warrant and liens totals for each taxpayer exceeds $1,500; and,
2. All other taxpayers who have unsatisfied warrant and lien totals of $100,000 or greater.
(b) For each taxpayer included on the Warrants and Liens List, the following information will be provided:
1. Taxpayer name, owner name based upon information provided to the Department and on file with the Department of State at the time the warrant or lien was filed, and business location address;
2. County in which the taxpayer is located;
3. Warrant or lien number(s); and,
4. Amount of each outstanding warrant or lien as recorded.
(c) The Warrants and Liens List will not include any taxpayer that has:
1. Entered into a closing agreement;
2. Entered into a stipulated payment agreement with the Department that has not been terminated pursuant to Fl. Admin. Code R. 12-17.009; or
3. In place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount.
(d) The Warrants and Liens List will be posted to the Department’s website at www.floridarevenue.com/taxes.
(3) Maintenance of the Warrants and Liens List.
(a) The Warrants and Liens List will be updated monthly to include those taxpayers as provided in paragraph (2)(a).
(b) Any taxpayer included on the Warrants and Liens List who pays the outstanding warrant(s) or lien(s) amount, enters into a stipulated payment agreement for the outstanding warrant(s) or lien(s) amount, or has put in place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount will be removed from the list within two business days of the date:
1. Payment of the outstanding liability is received by the Department;
2. A stipulation payment agreement is executed by the taxpayer and the Department for the amount of the outstanding liability; or
3. Any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) has been put in place.
(4) No other reports or information will be made available concerning the taxpayers included in or removed from the Warrants and Liens List.
Rulemaking Authority Florida Statutes § 213.053(20). Law Implemented 55.10, 55.202, 55.204, 95.091(1)(a), (b), 198.22, 198.33, 199.262, 201.16, 211.125(7)(a), 211.33(7)(a), 213.053(20), (21), 213.21(2), (4), 213.69, 213.731, 213.733, 220.813, 443.1316 FS. History-New 5-23-11.