DR-453
R. 04/16
Rule 12D-16.002
Florida Administrative Code
Page 2
INSTRUCTIONS
PROPERTY APPRAISER
Column 1 Tax Year/Date Tax Due
Enter the tax year and the date the tax was due for that year, usually November 1.
Column 2 Reason for lien
Enter the reason for the lien (e.g. illegal or improper exemption or not qualified for assessment
limitation).
Column 3 Taxes Due
Enter the amount of taxes due for each year. To calculate the taxes due multiply the value of the
property which escaped taxation by the millage rate which was effective for that year.
Column 4 Penalty
Enter the amount of the penalty due. This is 50 percent of the tax under ss. 193.155(10),
193.1554(10), 193.1555(10), 193.501, 196.011(9), 196.075(9), 196.161(1) and 196.183, F.S.
If the property appraiser made a clerical mistake or omission, a penalty is not due. If a penalty is not
due, enter zero. See ss. 193.155(9) and 196.161(1)(b), F.S., and Rule 12D-8.0064(3)(d), F.A.C.
TAX COLLECTOR
Column 5 Interest on Tax Exempted or Excluded
Enter the amount of interest due:
Interest is 15 percent of the tax per annum running from the due date, usually November 1, until
paid.
Multiply Column 3 by 15 percent per annum.
If a penalty is not due:
Interest is not due.
Enter zero in this column.
See ss. 193,155(9), 193.1554(10), 193.1555(10), 193.501, 196.011(9), 196.075(9), 196.161(1) and
196.183, F.S.
Column 6 Subtotal
Enter the sum of Columns 3, 4, and 5.
Total
Enter the total of Column 6 plus added fees and costs.
DISTRIBUTION
The distribution of funds collected under ss. 196.011(9) and 196.161(1), F.S., is:
Fees and cost must be returned to the party initially expending them.
Taxes, penalties, and interest distributed based on millage that was in effect for the year of the
assessment.