Fla. Admin. Code Ann. R. 12D-13.007 - Cutouts, Time for Requesting and Procedure

(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year, the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the property. The tax assessment is against the property, not the owner.

(2) When the new owner or the original owner or a designated representative of either party requests to pay taxes on his or her share of the property, the property appraiser must calculate the amount of the tax assessment on that portion. The request for a cutout must be submitted to the tax collector on Form DR-518, Cutout Request, incorporated by reference in rule 12D-16.002, F.A.C. A cutout may be requested from November 1, or as soon as the tax collector receives the certified tax roll, until 45 days before the tax certificate sale.

(3) The party requesting the cutout is required to furnish proof to substantiate the claim. Proof is established through legally competent evidence, such as a recorded instrument that clearly reflects an ownership or possessory interest in the real property involved.

(4) The tax collector must forward the completed DR-518 to the property appraiser, who must return it within ten days.

(5) If taxes remain unpaid on any portion of the original or cutout property and become delinquent, the tax collector must advertise and sell tax certificates.

(6) If the request for cutout occurs after the property has been advertised for delinquent taxes, but 45 days or more before the tax certificate sale, then the tax collector must prorate the interest and advertising cost.

(7) If the request for a cutout is less than 45 days before the tax certificate sale and the taxes are unpaid, the tax collector may sell a tax certificate. If a tax certificate is sold, the property owner can redeem a portion of the tax certificate when the completed DR-518 is returned by the property appraiser. The partial redemption is made by paying the taxes, interest and fees for the cutout.

Notes

Fla. Admin. Code Ann. R. 12D-13.007

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.192, 197.322, 197.332, 197.333, 197.343, 197.373, 197.432, 197.472 FS.

New 10-12-76, Formerly 12D-12.46, 12D-12.046, Amended by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016.

New 10-12-76, Formerly 12D-12.46, 12D-12.046, Amended 4-5-16.