Senate Bill sb2412
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Florida Senate - 2007 SB 2412
By Senator Diaz de la Portilla
36-1073-07
1 A bill to be entitled
2 An act relating to tangible personal property
3 taxes; amending s. 197.333, F.S.; requiring
4 that an original tax notice inform the taxpayer
5 that delinquent taxes and any resulting
6 penalties and interest may be referred to a
7 collection agent; providing that a collection
8 agent's compensation and certain other costs
9 are added to the total amount owed by the
10 delinquent taxpayer and become part of the
11 underlying personal property tax lien; amending
12 s. 197.413, F.S.; providing that an owner is
13 liable for all unpaid personal property taxes,
14 penalties, costs, fees, and interest upon the
15 delinquency of the taxes; authorizing tax
16 collectors to contract with certain outside
17 collection agents to collect delinquent taxes;
18 authorizing tax collectors to charge a
19 specified collection fee; specifying fees for
20 collection agents; authorizing tax collectors
21 to recover certain fees in actions that include
22 unpaid taxes for the current year to which the
23 collection fee has not already attached;
24 providing an effective date.
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26 Be It Enacted by the Legislature of the State of Florida:
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28 Section 1. Section 197.333, Florida Statutes, is
29 amended to read:
30 197.333 When taxes due; delinquent.--
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Florida Senate - 2007 SB 2412
36-1073-07
1 (1) All taxes shall be due and payable on November 1
2 of each year or as soon thereafter as the certified tax roll
3 is received by the tax collector. Taxes shall become
4 delinquent on April 1 following the year in which they are
5 assessed or immediately after 60 days have expired from the
6 mailing of the original tax notice, whichever is later. If
7 the delinquency date for ad valorem taxes is later than April
8 1 of the year following the year in which taxes are assessed,
9 all dates or time periods specified in this chapter relative
10 to the collection of, or administrative procedures regarding,
11 delinquent taxes shall be extended a like number of days.
12 (2) The original tax notice must inform the taxpayer
13 that:
14 (a) Any delinquent tangible personal property tax,
15 penalty, and interest may be referred to a collection agent
16 for collection; and
17 (b) Such agent's compensation and certain other costs,
18 including court costs and the cost of advertising, shall be
19 added to the total amount owed by the delinquent taxpayer and
20 shall become part of the underlying personal property tax lien
21 arising under s. 197.122(1).
22 Section 2. Subsections (1) and (3) of section 197.413,
23 Florida Statutes, are amended to read:
24 197.413 Delinquent personal property taxes; warrants;
25 court order for levy and seizure of personal property;
26 seizure; fees of tax collectors.--
27 (1) Prior to May 1 of each year immediately following
28 the year of assessment, the tax collector shall prepare a list
29 of the unpaid personal property taxes containing the names and
30 addresses of the taxpayers and the property subject to the tax
31 as the same appear on the tax roll. Prior to April 30 of the
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Florida Senate - 2007 SB 2412
36-1073-07
1 next year, the tax collector shall prepare warrants against
2 the delinquent taxpayers providing for the levy upon, and
3 seizure of, tangible personal property. The cost of
4 advertising delinquent tax shall be added to the delinquent
5 taxes at the time of advertising. The tax collector is not
6 required to issue warrants if delinquent taxes are less than
7 $50. However, such taxes shall remain due and payable. Upon
8 the delinquency of the taxes, an owner is liable for all
9 unpaid delinquent personal property taxes, penalties, costs,
10 fees, and interest.
11 (3) The tax collector may employ in-house counsel, and
12 agree upon the counsel's compensation, for conducting such
13 suit or suits and may pay such compensation out of the general
14 office expense fund and include such item in the budget. The
15 tax collector may also contract with an outside collection
16 agent who is a member in good standing of The Florida Bar or
17 who is registered and in good standing pursuant to chapter 559
18 to collect by suit or otherwise all delinquent tangible
19 personal property taxes. In order to defray the expense of the
20 collection agent's compensation, a collection fee equal
21 to percent of the amount of the delinquent taxes,
22 penalties, and interest owed shall be added to all personal
23 property taxes, penalties, and interest referred to the agent.
24 The agent's fees shall be equal to 20 percent of the amount of
25 the delinquent taxes, penalties, and interest collected. In a
26 warrant or other action on proceedings that include unpaid
27 taxes for the current year to which the collection fee has not
28 yet attached, the tax collector may recover agent's fees in an
29 amount equal to 20 percent of the amount of taxes, penalties,
30 and interest adjudged due by the court.
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Florida Senate - 2007 SB 2412
36-1073-07
1 Section 3. This act shall take effect upon becoming a
2 law.
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5 SENATE SUMMARY
6 Requires that an original tax notice inform the taxpayer
that delinquent taxes and any resulting penalties or
7 interest may be referred to a collection agent. Provides
that a collection agent's compensation and certain other
8 costs are added to the total amount owed by the
delinquent taxpayer and become part of the underlying
9 personal property tax lien. Provides that an owner is
liable for all unpaid personal property taxes, penalties,
10 costs, fees, and interest upon the delinquency of the
taxes. Authorizes tax collectors to contract with certain
11 outside collection agents to collect delinquent taxes.
Authorizes tax collectors to charge a specified
12 collection fee. Establishes specified fees for collection
agents. Authorizes tax collectors to recover certain fees
13 in actions that include unpaid taxes for the current year
to which the collection fee has not already attached.
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