Fla. Admin. Code r. 12D-13.037 - Collection of Taxes Before Certified Roll

Current as of January 1, 1970

§ 12d-13.037 - Collection of Taxes Before Certified Roll§ 12d-13.037 - Collection of Taxes Before Certified Roll

§ 12d-13.036 - Advertisement of Property With Delinquent Taxes § 12d-13.038 - Notice of Ad Valorem Taxes and Non-ad Valorem Assessments

12D-13.037 Collection of Taxes Before Certified Roll.

The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 193.122(2), F.S., except when:

(1) A taxpayer files a complaint before certification and makes payment according to Section 194.171(3), F.S.

(2) The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Section 196.295, F.S. (For the procedure to determine proration, see Rule 12D-13.016, F.A.C.)

(3) Collection under an interim assessment roll has been approved according to Section 193.1145, F.S.

(4) Collection of installment taxes are made according to Section 197.222, F.S.

(5) Collection of estimated taxes are made according to Section 197.2301, F.S.

Rulemaking Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 194.171, 196.295, 197.222, 197.2301 FS. History–New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.

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