Fla. Admin. Code r. 12D-13.019 - Collection of Interest or Penalties on Back Assessments

Current as of January 1, 1970

§ 12d-13.019 - Collection of Interest or Penalties on Back Assessments§ 12d-13.019 - Collection of Interest or Penalties on Back Assessments

§ 12d-13.017 - Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected (repealed)§ 12d-13.020 - Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (repealed)

12D-13.019 Collection of Interest or Penalties on Back Assessments.

The tax collector must collect back assessments as provided in Section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year’s taxes. As with the current year’s taxes, discounts and interest apply to taxes and non-ad valorem assessments only.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.092, 197.152, 197.172 FS. History–New 6-18-85, Formerly 12D-13.19, Amended 12-3-01, 4-5-16.

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