Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.010 - Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules of Construction

Current through Reg. 50, No. 138; July 16, 2024
(1) Non-ad valorem assessments certified and
				collected pursuant to Section
				197.3632, F.S., and special
				assessments certified and collected pursuant to Section
				197.363, F.S., are made subject
				to all collection provisions of Chapter 197, F.S., including provisions
				relating to discount for early payment, prepayment by installment method,
				deferred payment, penalty for delinquent payment, and issuance and sale of tax
				certificates and tax deeds for non payment. For capital project assessments, a
				local government may choose not to allow prepayment of capital project
				assessments. However, if prepayments are allowed, the errors and insolvency
				procedures described in Section
				197.492, F.S., shall be
				followed.
(2) Therefore, all
				collection provisions contained in Chapter 12D-13, F.A.C., are incorporated in
				this rule chapter and made a part of this rule chapter as if fully set forth.
				For purposes of this rule chapter only, and for purposes of applying the
				collection provisions of Chapter 12D-13, F.A.C., special assessments and non-ad
				valorem assessments shall be treated and administered as ad valorem taxes or
				real property taxes to the extent necessary to apply this rule chapter. In the
				event of any conflict or inconsistency between Rule 12D-13, F.A.C., and this
				rule chapter, the provisions of this rule chapter shall control over the
				provisions of Chapter 12D-13, F.A.C., to the extent of such conflict or
				inconsistency.
(3) The collection
				and enforcement provisions of Chapter 12D-13, F.A.C., shall be expressly
				applicable to special assessments and non-ad valorem assessments, where the
				context will permit and, as far as lawfully practicable, shall be applicable to
				the levy and collection of special assessments and non-ad valorem assessments
				imposed pursuant to this rule chapter.
(4) In the event that any part of this rule
				chapter is invalidated by a decision of a court or other tribunal, then the
				remainder shall remain in effect to the extent possible consistent with such
				decision.
(5) The provisions of
				this rule chapter shall not be construed to apply retroactively or to defeat or
				impair any right under any contract existing on its effective date, or any of
				the following matters, if validly completed or begun prior to the effective
				date of this rule chapter:
(a) Rule
				12D-18.003, F.A.C., regarding
				four consecutive weeks advertising notice of intent;
(b) Rule
				12D-18.003, F.A.C., regarding
				passage of a resolution of intent;
(c) Subsection
				12D-18.005(2),
				F.A.C., regarding notice by advertising or first class mail of roll adoption
				hearing; or
(d) Rule
				12D-18.005, F.A.C., regarding
				levy adopted consistent with Sections
				197.3632(4)(a) and
				(6), F.S., for a term of
				years.