(1) Tax deeds already issued may only be canceled, set aside or determined to be void by a judicial decree.

Terms Used In Florida Regulations 12D-13.066

  • Deed: The legal instrument used to transfer title in real property from one person to another.
    (2)(a) When a tax deed has been issued incorrectly and the tax deed holder agrees to transfer the tax deed to the county the clerk must refund to the tax deed holder the amount paid for the tax deed plus any subsequent taxes paid as provided by Florida Statutes § 197.542
    (b) If the tax deed is voluntarily surrendered, it is not necessary for the clerk to obtain a judicial determination of the validity of the tax deed.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.122, 197.182, 197.443, 197.522, 197.542, 197.593, 197.602 FS. History-New 6-18-85, Formerly 12D-13.66, Amended 4-5-16.