R. 12D-13.001 Definitions
R. 12D-13.002 When Taxes Are Due; Notice of Publication; Discount Payment Periods
R. 12D-13.004 Interest on Delinquent Taxes
R. 12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
R. 12D-13.0055 Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
R. 12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
R. 12D-13.007 Cutouts, Time for Requesting and Procedure
R. 12D-13.008 Discounts, Errors, Double Assessments, and Insolvencies Report
R. 12D-13.009 Refunds
R. 12D-13.012 Payment of Taxes Before Platting
R. 12D-13.013 Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
R. 12D-13.014 Penalties or Interest, Collection on Roll
R. 12D-13.015 Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
R. 12D-13.016 Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
R. 12D-13.019 Collection of Interest or Penalties on Back Assessments
R. 12D-13.022 Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
R. 12D-13.0283 Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
R. 12D-13.0285 Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
R. 12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
R. 12D-13.029 Property Tax Deferral – Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
R. 12D-13.036 Advertisement of Property with Delinquent Taxes
R. 12D-13.037 Collection of Taxes Before Certified Roll
R. 12D-13.038 Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
R. 12D-13.040 Notice to Mortgagee of Real and Personal Property Taxes
R. 12D-13.042 Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
R. 12D-13.044 Sale of Personal Property After Seizure
R. 12D-13.045 Sale of Tax Certificates for Unpaid Taxes
R. 12D-13.0455 Electronic Issuance of Tax Certificates
R. 12D-13.046 Taxation of Governmental Property Under Lease to Non-Governmental Lessee
R. 12D-13.047 Tax Certificates on Certain Homestead Property
R. 12D-13.050 Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls
R. 12D-13.055 Redemption of Property After the Clerk Receives the Tax Collector’s Certification
R. 12D-13.056 Record of Tax Certificates Sold
R. 12D-13.057 Cancellation of Void Tax Certificates and Tax Deeds; Procedure
R. 12D-13.060 Application for Obtaining Tax Deed by Certificate Holder; Fees
R. 12D-13.061 Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
R. 12D-13.062 Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
R. 12D-13.0625 Priority for Fee Owners of Subsurface Rights
R. 12D-13.063 Tax Deed Sale at Public Auction
R. 12D-13.066 Procedure, Tax Deed Corrections and Cancellations

Terms Used In Florida Regulations > Chapter 12D-13

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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.
  • Calculated monthly: means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. See Florida Regulations 12D-13.001
  • Clerk: means the Clerk of the Circuit Court. See Florida Regulations 12D-13.001
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Revenue. See Florida Regulations 12D-13.001
  • Designated collection office: means any tax collector office location at which payments are accepted for property taxes. See Florida Regulations 12D-13.001
  • Designated system: means an electronic payment system, provided by the tax collector or a vendor authorized by the tax collector, which allows payments to be made via the Internet. See Florida Regulations 12D-13.001
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Payment: is a ny form of remittance required by the tax collector or clerk. See Florida Regulations 12D-13.001
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Struck off to the county: means that the tax collector issued an unsold tax certificate to the county commission. See Florida Regulations 12D-13.001