Florida Regulations 12D-13.013: Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
Current as of: 2024 | Check for updates
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(1) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Fl. Admin. Code R. 12D-13.005).
(2) As provided in Florida Statutes § 194.171(3), a taxpayer must pay the amount he or she admits is owed to the tax collector before he or she can bring an action to contest a tax assessment. The tax collector must issue a receipt that contains the name of the person appearing on the tax roll, the year of assessment, legal description, the date and amount paid.
(3) When the assessed value of several parcels is being contested according to Florida Statutes § 194.171, the taxpayer must make a written statement as to the amount he or she admits is owed on each parcel. If there are several parcels of property assessed and included on one tax notice, the property owner must prepare a statement admitting the amount owed on each parcel. The tax collector’s receipt must show each parcel and the taxpayer’s payment for each parcel. The tax collector must not issue a receipt without a written statement by the taxpayer.
(4)(a) A partial payment of taxes as required by Florida Statutes § 194.171(3), and the timely filing of a complaint according to Florida Statutes § 194.171(2), suspends all procedures for the collection of taxes for the contested year until a final disposition of the action is rendered by the court. On the recapitulation of the tax roll, the tax collector must show the unpaid portion as currently in litigation.
(b) A partial payment of taxes as required by Florida Statutes § 194.171(3), without the timely filing of a complaint for the contested year according to Florida Statutes § 194.171(2), does not suspend the procedures for the collection of any unpaid amounts.
(5)(a) If the termination of litigation or the non-filing of a timely court action occurs during the delinquent period for all other parcels, the tax collector must:
1. Collect the taxes due within 30 days. No discount, interest, penalties, or fees will apply during this time.
2. If taxes remain unpaid, they will be delinquent and all applicable fees and interest will be due. Procedures for advertising, tax certificate sale and issuance of tax warrants as described in chapter 197, F.S. and this rule must be followed.
(b) When the court awards interest or penalties on the unpaid portion of taxes in litigation, the interest or penalties must be distributed to the taxing authorities in their pro rata share.
(6) When assessments on the current tax roll are involved in bankruptcy proceedings and the court has ordered the tax collector not to collect the taxes due, the tax collector may accept full payment of the taxes due if offered.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 194.171, 194.192, 194.211, 197.162, 197.333, 197.383, 219.07 FS. History-New 6-18-85, Formerly 12D-13.13, Amended 12-27-94, 4-5-16.
Terms Used In Florida Regulations 12D-13.013
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
(3) When the assessed value of several parcels is being contested according to Florida Statutes § 194.171, the taxpayer must make a written statement as to the amount he or she admits is owed on each parcel. If there are several parcels of property assessed and included on one tax notice, the property owner must prepare a statement admitting the amount owed on each parcel. The tax collector’s receipt must show each parcel and the taxpayer’s payment for each parcel. The tax collector must not issue a receipt without a written statement by the taxpayer.
(4)(a) A partial payment of taxes as required by Florida Statutes § 194.171(3), and the timely filing of a complaint according to Florida Statutes § 194.171(2), suspends all procedures for the collection of taxes for the contested year until a final disposition of the action is rendered by the court. On the recapitulation of the tax roll, the tax collector must show the unpaid portion as currently in litigation.
(b) A partial payment of taxes as required by Florida Statutes § 194.171(3), without the timely filing of a complaint for the contested year according to Florida Statutes § 194.171(2), does not suspend the procedures for the collection of any unpaid amounts.
(5)(a) If the termination of litigation or the non-filing of a timely court action occurs during the delinquent period for all other parcels, the tax collector must:
1. Collect the taxes due within 30 days. No discount, interest, penalties, or fees will apply during this time.
2. If taxes remain unpaid, they will be delinquent and all applicable fees and interest will be due. Procedures for advertising, tax certificate sale and issuance of tax warrants as described in chapter 197, F.S. and this rule must be followed.
(b) When the court awards interest or penalties on the unpaid portion of taxes in litigation, the interest or penalties must be distributed to the taxing authorities in their pro rata share.
(6) When assessments on the current tax roll are involved in bankruptcy proceedings and the court has ordered the tax collector not to collect the taxes due, the tax collector may accept full payment of the taxes due if offered.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 194.171, 194.192, 194.211, 197.162, 197.333, 197.383, 219.07 FS. History-New 6-18-85, Formerly 12D-13.13, Amended 12-27-94, 4-5-16.