Florida Regulations 12D-13.047: Tax Certificates on Certain Homestead Property
Current as of: 2024 | Check for updates
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(1) In deciding if a tax certificate can be sold at public sale, the tax collector must determine the homestead exemption status of the property for each year delinquent taxes are assessed. The issuance of a tax certificate in any previous year does not affect this determination.
(2) The county may sell any certificates issued to it under Florida Statutes § 197.432(4), if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.432, 197.502 FS. History-New 6-18-85, Formerly 12D-13.47, Amended 5-23-91. 4-5-16.
(2) The county may sell any certificates issued to it under Florida Statutes § 197.432(4), if the person who received the homestead exemption for the year the delinquent taxes were assessed no longer has homestead exemption on the property.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.432, 197.502 FS. History-New 6-18-85, Formerly 12D-13.47, Amended 5-23-91. 4-5-16.