HB 1279

1
A bill to be entitled
2An act relating to assessment of property for back ad
3valorem taxes; amending s. 193.092, F.S.; providing for
4nonapplication of retroactive assessment and collection of
5taxes on certain property under certain circumstances;
6providing criteria; providing an effective date.
7
8Be It Enacted by the Legislature of the State of Florida:
9
10     Section 1.  Section 193.092, Florida Statutes, is amended
11to read:
12     193.092  Assessment of property for back taxes.-
13     (1)  When it shall appear that any ad valorem tax might
14have been lawfully assessed or collected upon any property in
15the state, but that such tax was not lawfully assessed or
16levied, and has not been collected for any year within a period
17of 3 years next preceding the year in which it is ascertained
18that such tax has not been assessed, or levied, or collected,
19then the officers authorized shall make the assessment of taxes
20upon such property in addition to the assessment of such
21property for the current year, and shall assess the same
22separately for such property as may have escaped taxation at and
23upon the basis of valuation applied to such property for the
24year or years in which it escaped taxation, noting distinctly
25the year when such property escaped taxation and such assessment
26shall have the same force and effect as it would have had if it
27had been made in the year in which the property shall have
28escaped taxation, and taxes shall be levied and collected
29thereon in like manner and together with taxes for the current
30year in which the assessment is made. But no property shall be
31assessed for more than 3 years' arrears of taxation, and all
32property so escaping taxation shall be subject to such taxation
33to be assessed in whomsoever's hands or possession the same may
34be found, except that property acquired by a bona fide purchaser
35who was without knowledge of the escaped taxation shall not be
36subject to assessment for taxes for any time prior to the time
37of such purchase, but it is the duty of the property appraiser
38making such assessment to serve upon the previous owner a notice
39of intent to record in the public records of the county a notice
40of tax lien against any property owned by that person in the
41county. Any property owned by such previous owner which is
42situated in this state is subject to the lien of such assessment
43in the same manner as a recorded judgment. Before any such lien
44may be recorded, the owner so notified must be given 30 days to
45pay the taxes, penalties, and interest. Once recorded, such lien
46may be recorded in any county in this state and shall constitute
47a lien on any property of such person in such county in the same
48manner as a recorded judgment, and may be enforced by the tax
49collector using all remedies pertaining to same; provided, that
50the county property appraiser shall not assess any lot or parcel
51of land certified or sold to the state for any previous years
52unless such lot or parcel of lands so certified or sold shall be
53included in the list furnished by the Chief Financial Officer to
54the county property appraiser as provided by law; provided, if
55real or personal property be assessed for taxes, and because of
56litigation delay ensues and the assessment be held invalid the
57taxing authorities, may reassess such property within the time
58herein provided after the termination of such litigation;
59provided further, that personal property acquired in good faith
60by purchase shall not be subject to assessment for taxes for any
61time prior to the time of such purchase, but the individual or
62corporation liable for any such assessment shall continue
63personally liable for same. As used in this subsection, the term
64"bona fide purchaser" means a purchaser for value, in good
65faith, before certification of such assessment of back taxes to
66the tax collector for collection.
67     (2)  This section applies to property of every class and
68kind upon which ad valorem tax is assessable by any state or
69county authority under the laws of the state.
70     (3)  Notwithstanding subsection (2), the provisions of this
71section requiring the retroactive assessment and collection of
72ad valorem taxes shall not apply if:
73     (a)  The owner of a building, structure, or other
74improvement to land that has not been previously assessed
75complied with all necessary permitting requirements when the
76improvement was completed; or
77     (b)  The owner of real property that has not been
78previously assessed voluntarily discloses to the property
79appraiser the existence of such property before January 1 of the
80year the property is first assessed. The disclosure must be made
81on a form provided by the property appraiser.
82     Section 2.  This act shall take effect July 1, 2010.


CODING: Words stricken are deletions; words underlined are additions.