Fla. Admin. Code R. 12D-13.037 — Collection of Taxes Before Certified Roll

12D-13.037 Collection of Taxes Before Certified Roll.
The tax collector must not accept payment of taxes until the tax roll has been certified according to Section 193.122(2), F.S., except when:

# (1)

A taxpayer files a complaint before certification and makes payment according to Section 194.171(3), F.S.

# (2)

The tax collector must collect payment of prorated taxes on land acquired by a governmental unit after January 1, but before November 1 of the tax year, as provided in Section 196.295, F.S. (For the procedure to determine proration, see Rule 12D-13.016, F.A.C.)

# (3)

Collection under an interim assessment roll has been approved according to Section 193.1145, F.S.

# (4)

Collection of installment taxes are made according to Section 197.222, F.S.

# (5)

Collection of estimated taxes are made according to Section 197.2301, F.S.

Rulemaking Authority 193.1145(9), 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 194.171, 196.295, 197.222, 197.2301 FS. History-New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92, 12-25-96, 12-3-01, 4-5-16.