PTO Bulletin 13-04 Property Tax Oversi r ht I Bulletin: PTO 13-04
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 31, 2013
Bulletin: PTO 13-04
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Adverse Possession
The 2013 Legislature enacted Chapter 2013-246, Laws of Florida, (HB 903) effective
July 1, 2013. This law amends the process of adverse possession claims.
Section 1 amends adverse possession terminology. It adds several requirements for a person to
claim property by adverse possession. Also, it adds changes to the application required to be
filed with the property appraiser.
Section 2 requires that when the owner of record made the earlier payment of taxes,the tax
collector must refund any payment made by the adverse possessor if an adverse possession return
is submitted within 30 days of the earlier payment
Section 1. Subsections (1), (2), and (3) of section 95.18, Florida Statutes, are amended, and
subsections (9) and (10) are added to that section, to read (words stricken are deletions; words
underlined are additions):
95.18 Real property actions;adverse possession without 20 color of title.—
(1) When the possessor occupant has . . • • .
been in actual continued possession occupation of real property for 7 years under a claim
of title exclusive of any other right, but not founded on a written instrument,judgment, or
decree, or when those under whom the possessor claims meet these criteria, the property
actually possessed occupied is held adversely if the person claiming adverse possession_
(a) Paid, subiect to s. 197.3335, all outstanding taxes and matured installments of
special improvement liens levied against the property by the state,county, and municipality
within 1 year after entering into possession;
Made a return, as required under subsection (3), of the property by proper legal
description to the property appraiser of the county where it is located within 30 days, 1 year
after complying with paragraph (a) and;,
Bulletin PTO 13-04
Adverse Possession
July 31, 2013
Page 2 of 3
�cZ Has subsequently paid, subject to s. 197.3335, all taxes and matured installments of
special improvement liens levied against the property by the state,county,and municipality
for all remaining years necessary to establish a claim of adverse possession.
(2) For the purpose of this section, property is deemed to be possessed if the property
has been:
(a) Protected by substantial enclosure; or
(b) Cultivated,maintained.,or improved in a usual manner;a
(3) A person claiming adverse possession under this section must make a return of the
property by providing to the property appraiser a uniform return on a form provided by
the Department of Revenue. The return must include all of the following:
(a) The name and address of the person claiming adverse possession.
(b) The date that the person claiming adverse possession entered into possession of the
property.
(c) A full and complete legal description of the property that is subject to the adverse
possession claim.
(d) A notarized attestation clause that states:
UNDER PENALTY OF PERJURY, I DECLARE THAT I HAVE READ
THE FOREGOING RETURN AND THAT THE FACTS STATED IN IT
ARE TRUE AND CORRECT. I FURTHER ACKNOWLEDGE THAT
THE RETURN DOES NOT CREATE ANY INTEREST ENFORCEABLE
BY LAW IN THE DESCRIBED PROPERTY.
(e) A description of the use of the property by the person claiming adverse possession.
(1) A receipt to be completed by the property appraiser.
(g) Dates of payment by the possessor of all outstanding taxes and matured installments
of special improvement liens levied against the property by the state, county, or
municipality under paragraph (1)(a).
(h) The following notice provision at the top of the first page,printed in at least 12-point
uppercase and boldfaced type:
THIS RETURN DOES NOT CREATE ANY INTEREST
ENFORCEABLE BY LAW IN THE DESCRIBED PROPERTY.
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Adverse Possession
July 31, 2013
Page 3 of 3
The property appraiser shall refuse to accept a return if it does not comply with this
subsection. The executive director of the Department of Revenue is authorized, and all
conditions are deemed met,to adopt emergency rules under ss. 120.536(1) and 120.54(4) for
the purpose of implementing this subsection. The emergency rules shall remain in effect for
6 months after adoption and may be renewed during the pendency of procedures to adopt
rules addressing the subject of the emergency rules.
(9) A person who occupies or attempts to occupy a residential structure solely by claim
of adverse possession under this section prior to making a return as required under
subsection (3),commits trespass under s. 810.08.
(10) A person who occupies or attempts to occupy a residential structure solely by claim
of adverse possession under this section and offers the property for lease to another
commits theft under s. 812.014.
Section 2. Subsection (1) of section 197.3335, Florida Statutes, is amended to read (words
stern are deletions;words underlined are additions):
(1) Upon the receipt of a subsequent payment for the same annual tax assessment for a
particular parcel of property, the tax collector must determine whether an adverse
possession return has been submitted on the particular parcel. If an adverse possession
return has been submitted, or is submitted within 30 days of the earlier payments the tax
collector must comply with subsection (2).
The full text of the changes can be accessed at: http://laws.tlrules.org/2013/246.
This bulletin is provided by the Department of Revenue for your general information. If you
wish to discuss this matter,you may send your questions to DORPTO(u>dor.state.fil.us.