CS/SB 2190: Tax Collections, Sales, and Liens [WPSC]
GENERAL BILL by Community Affairs ; Altman
Tax Collections, Sales, and Liens [WPSC]; Revises, updates, and consolidates provisions of chapter 197, F.S., relating to definitions, tax collectors, lien of taxes, returns and assessments, unpaid or omitted taxes, discounts, interest rates, DOR responsibilities, tax bills, judicial sales, prepayment of taxes, assessment rolls, duties of tax collectors, tax notices, delinquent taxes, lienholders, special assessments, non-ad valorem assessments, etc.
Effective Date: 07/01/2009
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/25/2009 Senate • Filed
3/10/2009 Senate • Referred to Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00171
3/19/2009 Senate • Introduced -SJ 00171
4/1/2009 Senate • On Committee agenda-- Community Affairs, 04/06/09, 9:00 am, 412-K
4/6/2009 Senate • CS by Community Affairs; YEAS 9 NAYS 0 -SJ 00308; CS read 1st time on 04/07/09 -SJ 00317
4/7/2009 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
4/9/2009 Senate • Now in Finance and Tax -SJ 00308
5/2/2009 Senate • Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
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CS/SB 2190, Committee Substitute 1 (Current Bill Version) Posted 4/21/2009 at 9:16 PM
Bill Text: Web Page | PDF Analyses: Community Affairs (Post-Meeting) 4/6/2009 (pdf)
Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location H 695 (e1) Tax Collections, Sales, and Liens Schultz Similar Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages
Location:H 615 Tax Collectors Hays Compare Last Action: 2/23/2009 H Withdrawn from Military & Local Affairs Policy (EDCA); Economic Development & Community Affairs Policy Council; Full Appropriations Council on Education & Economic Development; Withdrawn prior to introduction -HJ 00055
Location:Citations - Statutes (79)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 196.011 Annual application required for exemption. 197.102 Definitions. 197.122 Lien of taxes; dates; application. 197.123 Correcting erroneous returns. 197.146 197.162 Discounts; amount and time. 197.172 Interest rate; calculation and minimum. 197.182 Department of Revenue to pass upon and order refunds. 197.202 Destruction of 20-year-old tax receipts. 197.222 Prepayment of estimated tax by installment method. 197.2301 Payment of taxes prior to certified roll procedure. 197.242 Short title. 197.2421 197.2423 197.2425 197.243 Definitions relating to Homestead Property Tax Deferral Act. 197.252 Homestead tax deferral. 197.2524 197.2526 197.253 Homestead tax deferral; application. 197.254 Annual notification to taxpayer. 197.262 Deferred payment tax certificates. 197.263 Change in ownership or use of property. 197.272 Prepayment of deferred taxes. 197.282 Distribution of payments. 197.292 Construction. 197.301 Penalties. 197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. 197.304 Tax deferral for recreational and commercial working waterfronts. 197.3041 Tax deferral for recreational and commercial working waterfronts; application. 197.3042 Deferred payment tax certificates. 197.3043 Change in use or ownership of property. 197.3044 Prepayment of deferred taxes. 197.3045 Distribution of payments. 197.3046 Construction. 197.3047 Penalties. 197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. 197.3071 Eligibility for tax deferral. 197.3072 Deferral for affordable rental housing properties. 197.3073 Deferral application. 197.3074 Deferred payment tax certificates. 197.3075 Change in use or ownership of property. 197.3076 Prepayment of deferred taxes and non-ad valorem assessments. 197.3077 Distribution of payments. 197.3078 Construction. 197.3079 Penalties. 197.312 Payment by mortgagee. 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. 197.332 Duties of tax collectors. 197.343 Tax notices; additional notice required. 197.344 Lienholders; receipt of notices and delinquent taxes. 197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. 197.373 Payment of portion of taxes. 197.402 Advertisement of real or personal property with delinquent taxes. 197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. 197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. 197.414 Tax collector to keep record of warrants and levies on tangible personal property. 197.4155 Delinquent personal property taxes; installment payment program. 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. 197.417 Sale of personal property after seizure. 197.432 Sale of tax certificates for unpaid taxes. 197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. 197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. 197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. 197.462 Transfer of tax certificates held by individuals. 197.472 Redemption of tax certificates. 197.4725 197.473 Disposition of unclaimed redemption moneys. 197.482 Limitation upon lien of tax certificate. 197.492 Errors and insolvencies list. 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. 197.522 Notice to owner when application for tax deed is made. 197.542 Sale at public auction. 197.552 Tax deeds. 197.582 Disbursement of proceeds of sale. 197.603 -
SB 2190, Original Filed Version Posted 2/26/2009 at 5:47 PM
Bill Text: Web Page | PDF Analyses: None Committee Amendments (2)
Amendment Sponsor Filed Last Committee Action Format 106868 - Amendment
Community Affairs
(Altman)4/6/2009
7:18 AMReplaced by Committee Substitute
4/6/2009Web Page
PDF
525508 - Amendment to Amendment (106868)
Community Affairs
(Altman)4/6/2009
7:18 AMReplaced by Committee Substitute
4/6/2009Web Page
PDFCommittee Votes (1)
Date Committee Result 4/6/2009 9:00 AM Community Affairs 9 Yeas - 0 Nays Citations - Statutes (78)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 196.011 Annual application required for exemption. 197.102 Definitions. 197.122 Lien of taxes; dates; application. 197.123 Correcting erroneous returns. 197.146 197.162 Discounts; amount and time. 197.172 Interest rate; calculation and minimum. 197.182 Department of Revenue to pass upon and order refunds. 197.202 Destruction of 20-year-old tax receipts. 197.222 Prepayment of estimated tax by installment method. 197.2301 Payment of taxes prior to certified roll procedure. 197.242 Short title. 197.2421 197.2423 197.2425 197.243 Definitions relating to Homestead Property Tax Deferral Act. 197.252 Homestead tax deferral. 197.2524 197.2526 197.253 Homestead tax deferral; application. 197.254 Annual notification to taxpayer. 197.262 Deferred payment tax certificates. 197.263 Change in ownership or use of property. 197.272 Prepayment of deferred taxes. 197.282 Distribution of payments. 197.292 Construction. 197.301 Penalties. 197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. 197.304 Tax deferral for recreational and commercial working waterfronts. 197.3041 Tax deferral for recreational and commercial working waterfronts; application. 197.3042 Deferred payment tax certificates. 197.3043 Change in use or ownership of property. 197.3044 Prepayment of deferred taxes. 197.3045 Distribution of payments. 197.3046 Construction. 197.3047 Penalties. 197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. 197.3071 Eligibility for tax deferral. 197.3072 Deferral for affordable rental housing properties. 197.3073 Deferral application. 197.3074 Deferred payment tax certificates. 197.3075 Change in use or ownership of property. 197.3076 Prepayment of deferred taxes and non-ad valorem assessments. 197.3077 Distribution of payments. 197.3078 Construction. 197.3079 Penalties. 197.312 Payment by mortgagee. 197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. 197.332 Duties of tax collectors. 197.343 Tax notices; additional notice required. 197.344 Lienholders; receipt of notices and delinquent taxes. 197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. 197.373 Payment of portion of taxes. 197.402 Advertisement of real or personal property with delinquent taxes. 197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. 197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. 197.414 Tax collector to keep record of warrants and levies on tangible personal property. 197.4155 Delinquent personal property taxes; installment payment program. 197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. 197.417 Sale of personal property after seizure. 197.432 Sale of tax certificates for unpaid taxes. 197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. 197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. 197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. 197.462 Transfer of tax certificates held by individuals. 197.472 Redemption of tax certificates. 197.4725 197.473 Disposition of unclaimed redemption moneys. 197.482 Limitation upon lien of tax certificate. 197.492 Errors and insolvencies list. 197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. 197.522 Notice to owner when application for tax deed is made. 197.542 Sale at public auction. 197.552 Tax deeds. 197.582 Disbursement of proceeds of sale.