Florida Regulations 12D-13.037: Collection of Taxes Before Certified Roll
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The tax collector must not accept payment of taxes until the tax roll has been certified according to Florida Statutes § 193.122(2), except when:
(1) A taxpayer files a complaint before certification and makes payment according to Florida Statutes § 194.171(3)
(2) The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Florida Statutes § 196.295 (For the procedure to determine proration, see Fl. Admin. Code R. 12D-13.016)
(3) Collection under an interim assessment roll has been approved according to Florida Statutes § 193.1145
(4) Collection of installment taxes are made according to Florida Statutes § 197.222
(5) Collection of estimated taxes are made according to Florida Statutes § 197.2301
Rulemaking Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.1145, 193.122, 194.171, 196.295, 197.212, 197.222, 197.2301, 197.322, 197.343, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.
Terms Used In Florida Regulations 12D-13.037
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
(2) The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Florida Statutes § 196.295 (For the procedure to determine proration, see Fl. Admin. Code R. 12D-13.016)
(3) Collection under an interim assessment roll has been approved according to Florida Statutes § 193.1145
(4) Collection of installment taxes are made according to Florida Statutes § 197.222
(5) Collection of estimated taxes are made according to Florida Statutes § 197.2301
Rulemaking Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.1145, 193.122, 194.171, 196.295, 197.212, 197.222, 197.2301, 197.322, 197.343, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.