Florida Regulations 12D-13.063: Tax Deed Sale at Public Auction
Current as of: 2024 | Check for updates
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(1)(a) The statutory (opening) bid required by the clerk at the sale must be the sum of:
1. Current taxes, if due,
2. All outstanding tax certificates redeemed or surrendered,
3. Any delinquent taxes and non-ad valorem assessments,
4. The amount of the tax certificate on which the application for tax deed is based,
5. The tax collector’s fees and costs as specified,
6. The sheriff’s fees for delivering and posting notices,
7. The clerk’s fees and costs according to Florida Statutes § 28.24,
8. Interest on the total, computed at 1.5 percent per month, beginning the month after the date of application and continuing through the month of the sale, and
9. All tax certificates that were sold.
(b) If the property is assessed on the latest tax roll as homestead, the opening bid shall be increased to include an amount equal to one-half of the assessed value of the property as listed on the current year’s tax roll.
(2)(a) A tax deed must have only one legal description on the deed.
(b) Consolidated sales are prohibited.
(c) The clerk must sell the land in each tax deed application separately.
(3) If there are no bids higher than the statutory opening bid, the property must be sold to the certificate holder. The certificate holder is required to pay to the clerk all amounts included in the statutory bid, applicable documentary stamp tax and recording fees.
(4) The clerk must use the form prescribed by the Department of Revenue, Form DR-506, Tax Deed, incorporated by reference in Fl. Admin. Code R. 12D-16.002
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.122, 197.3632, 197.443, 197.502, 197.512, 197.522, 197.542, 197.552, 197.562, 197.582 FS. History-New 6-18-85, Formerly 12D-13.63, Amended 5-23-91, 12-13-92, 1-2-01, 12-3-01, 4-5-16, 1-8-19.
Terms Used In Florida Regulations 12D-13.063
- Deed: The legal instrument used to transfer title in real property from one person to another.
2. All outstanding tax certificates redeemed or surrendered,
3. Any delinquent taxes and non-ad valorem assessments,
4. The amount of the tax certificate on which the application for tax deed is based,
5. The tax collector’s fees and costs as specified,
6. The sheriff’s fees for delivering and posting notices,
7. The clerk’s fees and costs according to Florida Statutes § 28.24,
8. Interest on the total, computed at 1.5 percent per month, beginning the month after the date of application and continuing through the month of the sale, and
9. All tax certificates that were sold.
(b) If the property is assessed on the latest tax roll as homestead, the opening bid shall be increased to include an amount equal to one-half of the assessed value of the property as listed on the current year’s tax roll.
(2)(a) A tax deed must have only one legal description on the deed.
(b) Consolidated sales are prohibited.
(c) The clerk must sell the land in each tax deed application separately.
(3) If there are no bids higher than the statutory opening bid, the property must be sold to the certificate holder. The certificate holder is required to pay to the clerk all amounts included in the statutory bid, applicable documentary stamp tax and recording fees.
(4) The clerk must use the form prescribed by the Department of Revenue, Form DR-506, Tax Deed, incorporated by reference in Fl. Admin. Code R. 12D-16.002
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.122, 197.3632, 197.443, 197.502, 197.512, 197.522, 197.542, 197.552, 197.562, 197.582 FS. History-New 6-18-85, Formerly 12D-13.63, Amended 5-23-91, 12-13-92, 1-2-01, 12-3-01, 4-5-16, 1-8-19.