WVB#1 |
11-29-2020 02:13 PM |
Quote:
Originally Posted by retiredguy123
(Post 1867431)
It's not true that Form DR-462 is only used for overpayment to an incorrect account. Here are the reasons listed on the Florida Department of Revenue website for filing Form DR-462:
• An approved exemption not applied to your bill
• Being billed for the wrong building or incorrect
square footage
• Being double assessed
• A miscalculated early payment discount
• A mathematical error
• Overpayment of property taxes
• Payment when no tax is due
• Payment of someone else’s taxes in error
• Payment for a tax certificate that is
subsequently corrected or amended
|
I'm not sure why I'm bothering ... but here goes. First, I said "like" making a payment on the wrong account. I wasn't trying to provide an exhaustive list of reasons. The point is that a general error like paying the wrong discount period will be refunded (if more than $10) automatically by the TC office without the form.
FS 197.182 (1)(a)6.(c) reads:
(c) Overpayments in the amount of $10 or less may be retained by the tax collector unless a written claim for a refund is received from the taxpayer. Overpayments of more than $10 resulting from taxpayer error, if identified within the 4-year period of limitation, shall be automatically refunded to the taxpayer (emphasis added). Such refunds do not require approval from the department.
Statutes & Constitution
:View Statutes
:
Online Sunshine.
In addition to statutes, there are rules promulgated by the Department of Revenue that provides more procedural detail that tax collectors must abide by. Before retiring, I led a statewide task force of tax collectors and the Department of Revenue and we rewrote and updated the entire 197 chapter which pertains to tax collectors. I also led the task force that then updated the rules and regulations. Although I retired 5 years ago, I still remember some of it.
|