Fla. Admin. Code Ann. R. 12D-13.044 - Sale of Personal Property After Seizure
(1)
(a)
Personal property which is seized for delinquent taxes must be sold at public
auction as authorized by section
197.417, F.S. The tax collector
is entitled to the same fees and charges allowed to sheriffs for execution
sales according to section
30.231, F.S.
(b) Form DR-514, Notice of Sale of Tangible
Personal Property for Delinquent Taxes, incorporated by reference in rule
12D-16.002, F.A.C., must be used
to notify the owner of a scheduled public auction to sell the seized tangible
personal property.
(2) In
addition to the advertisement required by section
197.417, F.S. the tax collector
may also advertise in other publications, such as trade journals and
newspapers.
(3)
(a) When multiple items are seized, the tax
collector must sell each item separately except when separate sale of the items
would reduce the sale price of the whole, or when the items of property would
be damaged or otherwise not bring the highest possible prices.
(b) If there are no bids, the tax collector
may terminate the sale, readvertise, and sell the property at a later
date.
(4) When the tax
collector sells multiple items of property and the sale satisfies the tax lien
and all costs and fees, but additional levied property exists, the tax
collector may:
(a) Turn the remaining property
over to the owner or last possessor of the property;
(b) Return excess property to the location
where it was seized.
(5)
If the property is sold for more than the total amount due, the surplus shall
be returned to either the owner of the property or to the person who had
possession of the property at the time of seizure.
(6) A sale or conveyance of personal property
for taxes is valid, except on proof that the:
(a) Property was not subject to taxation;
or
(b) Taxes were paid before the
sale of personal property; or
(c)
Tax warrant for the collection of delinquent personal property taxes has been
barred by the statute of limitation provided in section
197.416,
F.S.
Notes
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 30.231, 197.122, 197.416, 197.417, 197.443 FS.
New 6-18-85, Formerly 12D-13.44, Amended 5-23-91, 12-13-92, 4-5-16.
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