Fla. Admin. Code r. 12D-13.050 - Validity of Tax Certificates Sold on “improvements Only” on Real Property Tax Rolls

Current as of January 1, 1970
§ 12d-13.050 - Validity of Tax Certificates Sold on “improvements Only” on Real Property Tax Rolls
§ 12d-13.049 - Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed (repealed)§ 12d-13.051 - General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (repealed)

12D-13.050 Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls.

(1) Tax certificates must not be sold on assessments of “improvements” which have been conveyed to personal property by deed, contract, or other written instrument.

(2) The property classification must determine the tax roll on which the property should appear and the method of collecting the tax should it become delinquent.

(3) When it is determined that property on which a tax certificate has been issued should have been on the personal property tax roll, the tax certificate must be canceled by the Department when requested by the tax collector.

(4) When personal property was assessed on the real property tax roll and a tax certificate issued, the assessment against the property owner may be enforced within the same time and manner as other personal property taxes.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.432, 197.443 FS. History–New 6-18-85, Formerly 12D-13.50, Amended 4-5-16.

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