Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.006 - Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule
				applies to errors made by tax collectors in the collection of taxes on real and
				personal property. A tax collector may correct any error of omission or
				commission made by him or her, including those described in rule
				12D-8.021, F.A.C.
(2) The payment of taxes, interest, fees and
				costs will not be excused because of an error on the part of a property
				appraiser, tax collector, value adjustment board, board of county
				commissioners, clerk of the circuit court or newspaper in which an
				advertisement may be published. An error may be corrected at any time by the
				party responsible. The party who discovers the error must notify the party
				responsible for the error. Subject to the limitations in this rule section, the
				error must be corrected.
(3) The
				tax collector and the clerk must notify the property appraiser of the discovery
				of any errors on the prior year's tax rolls when the property appraiser has not
				certified the current tax roll to the tax collector for collection.
(4) The tax collector shall correct errors on
				all tax rolls in his or her possession when the corrections are certified by
				the property appraiser, taxing districts or non-ad valorem districts, or
				approved by the value adjustment board.
(5) The tax collector must prepare and send
				an original tax notice as provided in section
				197.322, F.S., and send a
				duplicate tax notice, as provided in section
				197.344, F.S.
(6) When the correction of any error will
				increase the assessed valuation and subsequently the taxes, the property
				appraiser must notify the property owner of the owner's right to petition the
				value adjustment board, except when a property owner consents to an increase,
				as provided in subsection (7) of this rule section and rule subsection
				12D-8.021(10),
				F.A.C., or when the property appraiser has served a notice of intent to record
				a lien when the property has improperly received homestead exemption. However,
				this must not restrict the tax collector, clerk of the court, or any other
				interested party from reporting errors to the value adjustment board.
(7) If the value adjustment board has
				adjourned, the property owner must be granted these options when the correction
				of an error will increase the assessed valuation and subsequently the taxes.
				The options are:
(a) The property owner may
				consent to the increase in assessed valuation and subsequently the taxes by
				waiver, stating that he or she does not want to petition the value adjustment
				board and that he or she wants to pay the taxes on the current tax roll. If the
				property owner makes this waiver, the tax collector must proceed under rule
				12D-13.002, F.A.C.; or
(b) If the property owner decides to petition
				the value adjustment board, the property appraiser must notify the property
				owner and tax collector that the correction must appear on the subsequent
				year's tax roll. The property owner will have the right to file a petition
				contesting the corrected assessment.