Fla. Admin. Code r. 12D-13.066 - Procedure, Tax Deed Corrections and Cancellations
12D-13.066 Procedure, Tax Deed Corrections and Cancellations.
(1) Tax deeds already issued may only be canceled, set aside or determined to be void by a judicial decree.
(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 Section 197.542, F.S.
(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 195.027(1), 213.06(1) FS. Law Implemented 197.443, 197.542 FS. History–New 6-18-85, Formerly 12D-13.66, Amended 4-5-16.