Chapter 12D-13 — Tax Collectors Rules and Regulations
72 rules · Property Tax Oversight Program· official chapter page
| 12D-13.001 | Definitions | 4/5/2016 |
| 12D-13.002 | When Taxes Are Due; Notice of Publication; Discount Payment Periods | 4/5/2016 |
| 12D-13.003 | Time of Final Settlement | |
| 12D-13.004 | Interest on Delinquent Taxes | 4/5/2016 |
| 12D-13.005 | Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review | 4/5/2016 |
| 12D-13.0055 | Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales | 4/5/2016 |
| 12D-13.006 | Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections | 4/5/2016 |
| 12D-13.007 | Cutouts, Time for Requesting and Procedure | 4/5/2016 |
| 12D-13.008 | Discounts, Errors, Double Assessments, and Insolvencies Report | 4/5/2016 |
| 12D-13.009 | Refunds | 4/5/2016 |
| 12D-13.010 | Destruction of Twenty-Year-Old Tax Receipts (Repealed) | 4/5/2016 |
| 12D-13.011 | Lien of Taxes (Repealed) | 4/5/2016 |
| 12D-13.012 | Payment of Taxes Before Platting | 4/5/2016 |
| 12D-13.013 | Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants | 4/5/2016 |
| 12D-13.014 | Penalties or Interest, Collection on Roll | 4/5/2016 |
| 12D-13.015 | Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls | 4/5/2016 |
| 12D-13.016 | Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account | 4/5/2016 |
| 12D-13.017 | Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected | |
| 12D-13.019 | Collection of Interest or Penalties on Back Assessments | 4/5/2016 |
| 12D-13.020 | Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed) | 4/5/2016 |
| 12D-13.021 | Computerized Mass Payment of Real Estate Taxes (Repealed) | 4/5/2016 |
| 12D-13.022 | Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan | 4/5/2016 |
| 12D-13.023 | Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed) | 4/5/2016 |
| 12D-13.024 | Installment Taxes: Tax Collector to Mail Applications (Repealed) | 4/5/2016 |
| 12D-13.025 | Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed) | 4/5/2016 |
| 12D-13.026 | Installment Taxes: Preparation and Mailing of Tax Notices (Repealed) | 4/5/2016 |
| 12D-13.027 | Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed) | 4/5/2016 |
| 12D-13.028 | Homestead Tax Deferral - Definitions (Repealed) | 4/5/2016 |
| 12D-13.0283 | Property Tax Deferral â Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred | 4/5/2016 |
| 12D-13.0285 | Property Tax Deferral â Procedures for Reporting the Current Value of All Outstanding Liens | 4/5/2016 |
| 12D-13.0287 | Property Tax Deferral â Appeal of Denied Tax Deferral and Imposed Penalties | 4/5/2016 |
| 12D-13.029 | Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes | 4/5/2016 |
| 12D-13.030 | Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed) | 4/5/2016 |
| 12D-13.031 | Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed) | 4/5/2016 |
| 12D-13.032 | Homestead Tax Deferral - Payment of Tax (Repealed) | 4/5/2016 |
| 12D-13.033 | Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed) | 4/5/2016 |
| 12D-13.034 | Homestead Tax Deferral - Proof of Insurance (Repealed) | 4/5/2016 |
| 12D-13.035 | Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed) | 4/5/2016 |
| 12D-13.0355 | Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed) | 4/5/2016 |
| 12D-13.036 | Advertisement of Property with Delinquent Taxes | 4/5/2016 |
| 12D-13.037 | Collection of Taxes Before Certified Roll | 4/5/2016 |
| 12D-13.038 | Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments | 4/5/2016 |
| 12D-13.039 | Tax Certificate Notice (Repealed) | 4/5/2016 |
| 12D-13.040 | Notice to Mortgagee of Real and Personal Property Taxes | 4/5/2016 |
| 12D-13.041 | Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed) | 4/5/2016 |
| 12D-13.042 | Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors | 4/5/2016 |
| 12D-13.044 | Sale of Personal Property After Seizure | 4/5/2016 |
| 12D-13.045 | Sale of Tax Certificates for Unpaid Taxes | 4/5/2016 |
| 12D-13.0455 | Electronic Issuance of Tax Certificates | 4/5/2016 |
| 12D-13.046 | Taxation of Governmental Property Under Lease to Non-Governmental Lessee | 4/5/2016 |
| 12D-13.047 | Tax Certificates on Certain Homestead Property | 4/5/2016 |
| 12D-13.048 | Interest Rate on Tax Certificates (Repealed) | 4/5/2016 |
| 12D-13.049 | Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed | |
| 12D-13.050 | Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls | 4/5/2016 |
| 12D-13.051 | General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed) | 4/5/2016 |
| 12D-13.052 | Redemption or Purchase of Tax Certificates Belonging to the County (Repealed) | 4/5/2016 |
| 12D-13.053 | Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed) | 4/5/2016 |
| 12D-13.054 | Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed) | 4/5/2016 |
| 12D-13.055 | Redemption of Property After the Clerk Receives the Tax Collector's Certification | 4/5/2016 |
| 12D-13.056 | Record of Tax Certificates Sold | 4/5/2016 |
| 12D-13.057 | Cancellation of Void Tax Certificates and Tax Deeds; Procedure | 4/5/2016 |
| 12D-13.058 | Cancellation of Tax Certificates, Suit by Holder (Repealed) | 4/5/2016 |
| 12D-13.059 | Statute of Limitations on Tax Certificates and Tax Warrants (Repealed) | 4/5/2016 |
| 12D-13.060 | Application for Obtaining Tax Deed by Certificate Holder; Fees | 1/8/2019 |
| 12D-13.061 | Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications | 1/8/2019 |
| 12D-13.062 | Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale | 1/8/2019 |
| 12D-13.0625 | Priority for Fee Owners of Subsurface Rights | 4/5/2016 |
| 12D-13.063 | Tax Deed Sale at Public Auction | 1/8/2019 |
| 12D-13.064 | Lands Available for Taxes (Repealed) | 4/5/2016 |
| 12D-13.065 | Disbursement of Sale Proceeds (Repealed) | 1/8/2019 |
| 12D-13.066 | Procedure, Tax Deed Corrections and Cancellations | 4/5/2016 |
| 12D-13.067 | Tax Collector's Certification, Murphy Act Lands (Repealed) | 4/5/2016 |