RSA 12D-13.060 - Application for Obtaining Tax Deed by Certificate Holder; Fees

(1) PROCEDURE: APPLICATION FOR TAX DEED BY COUNTY. Each year, the tax collector must notify the board of county commissioners or the governing board of the county of all county held tax certificates for which a tax deed can be applied under section RSA 197.502(3), F.S.

(2) PROCEDURE: APPLICATION FOR TAX DEED BY CERTIFICATE HOLDERS OTHER THAN THE COUNTY.

(a) The tax deed application, Form DR-512 (Notice to Tax Collector of Application for Tax Deed, incorporated by reference in rule RSA 12D-16.002, F.A.C.), is not considered complete until all required taxes, interest, costs and fees have been paid as required by section RSA 197.502(2), F.S.

(b) If the application is not completed by the applicant, the tax collector may cancel the application and no payments made by the applicant will be refunded.

(c) If the applicant is the only tax certificate holder of record on the property included in the application, then it is not necessary for the applicant to redeem certificates he or she owns in connection with the application for tax deed. However, the certificates must be surrendered and the face value of all surrendered certificates must be included in the opening bid.

(d)

1. Consolidated applications may be accepted, at the tax collector's discretion, using a single Form DR-512.

2. The tax collector may collect a $75 fee for each separate tax deed application.

3. For each parcel included in a consolidated application, there must be separate:

a. Certifications on Form DR-513 (Tax Collector's Certification, incorporated by reference in rule RSA 12D-16.002, F.A.C.), issued by the tax collector according to section RSA 197.502, F.S.;

b. Statements as provided by section RSA 197.502(4), F.S.; and,

c. Tax deeds issued according to section 197.502(9), F.S.

(3) PROCEDURE AFTER APPLICATION IS MADE - ALL CERTIFICATES.

(a) After receiving the property information report, the tax collector must prepare and deliver a certification to the clerk on Form DR-513, and attach a certification of the names and addresses of those persons who must be notified, as required by subsection RSA 197.502(4), F.S.

(b) The tax collector must calculate and enter the interest accrued, from the month after the date of application through the month in which the Form DR-513 is certified to the clerk.

(c)

1. The clerk must advertise and administer the tax deed sale and must receive fees as provided in section RSA 28.24, F.S. All fees must be paid to the clerk before the tax deed is issued.

2. A resale is subject to the requirements of sections RSA 197.502 and RSA 197.542, F.S. As provided in these statutes, the clerk is only required to attempt to hold one tax deed resale. If a resale cannot be conducted as provided in these statutes, the clerk must put the land on the list of "lands available for taxes."

Notes

RSA 12D-13.060

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 28.24, 197.3632, 197.482, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602 FS.

New 6-18-85, Formerly 12D-13.60, Amended 5-23-91, 12-13-92, 1-11-94, 12-25-96, 12-31-98, 1-26-04, 12-30-04, Amended by Florida Register Volume 42, Number 056, March 22, 2016 effective 4/5/2016, Amended by Florida Register Volume 44, Number 249, December 26, 2018 effective 1/8/2019.