Florida Senate - 2010 CS for CS for SB 664
By the Committees on Finance and Tax; and Community Affairs; and
Senators Altman, Bennett, and Storms
593-02945-10 2010664c2
1 A bill to be entitled
2 An act relating to property taxation; amending s.
3 95.051, F.S.; tolling the statute of limitations
4 relating to proceedings involving tax lien
5 certificates or tax deeds by the period of an
6 intervening bankruptcy; amending s. 196.1995, F.S.;
7 providing that the authority of the governing body of
8 a county or municipality to grant certain ad valorem
9 tax exemptions may be renewed for multiple 10-year
10 periods upon approval by referendum; amending ss.
11 197.102, 197.122, 197.123, 197.162, 197.172, 197.182,
12 197.222, 197.2301, 197.322, 197.332, 197.343, 197.344,
13 197.3635, 197.373, 197.402, 197.403, 197.413, 197.414,
14 197.4155, 197.416, 197.417, 197.432, 197.4325,
15 197.442, 197.443, 197.462, 197.472, 197.473, 197.482,
16 197.492, 197.552, 197.582, and 197.602, F.S.;
17 revising, updating, and consolidating provisions of
18 ch. 197, F.S., relating to definitions, tax
19 collectors, lien of taxes, returns and assessments,
20 unpaid or omitted taxes, discounts, interest rates,
21 Department of Revenue responsibilities, tax bills,
22 judicial sales, prepayment of taxes, assessment rolls,
23 duties of tax collectors, tax notices, delinquent
24 taxes, lienholders, special assessments, non-ad
25 valorem assessments, tax payments, distribution of
26 taxes, advertisements of property with delinquent
27 taxes, attachment, delinquent personal property taxes,
28 sales of property, tax certificates, tax deeds, tax
29 sales, and proceedings involving the validity of a tax
30 deed; amending s. 197.502, F.S.; revising provisions
31 relating to applications for tax deeds; providing
32 notice requirements; providing payment requirements;
33 authorizing the tax collector to charge a fee to cover
34 the costs to the tax collector for electronic tax deed
35 programs or services; authorizing the tax collector to
36 charge the county a fee for tax deed applications;
37 deleting opening bid requirements for the sale of tax
38 deeds on homestead property when the applicant is
39 holder of a tax certificate; revising conditions for
40 the escheat of property to a county; amending s.
41 197.542, F.S.; deleting bid requirements relating to
42 the purchase of homestead property at public auction;
43 limiting the circumstances under which a tax deed sale
44 may be canceled; amending s. 197.522, F.S.; providing
45 notice requirements for the sale of homestead property
46 due to nonpayment of taxes; creating s. 197.146, F.S.;
47 authorizing tax collectors to issue certificates of
48 correction to tax rolls and outstanding delinquent
49 taxes for uncollectable personal property accounts;
50 requiring the tax collector to notify the property
51 appraiser; providing construction; creating ss.
52 197.2421 and 197.2423, F.S., transferring,
53 renumbering, and amending ss. 197.253, 197.303, and
54 197.3071, F.S., and amending ss. 197.243, 197.252,
55 197.254, 197.262, 197.263, 197.272, 197.282, 197.292,
56 197.301, and 197.312, F.S.; revising, updating, and
57 consolidating provisions of ch. 197, F.S., relating to
58 deferral of tax payments for real property, homestead
59 property, recreational and commercial working
60 waterfront property, and affordable rental property;
61 creating s. 197.4725, F.S.; providing authorization
62 and requirements for purchase of county-held tax
63 certificates; specifying required amounts to be paid;
64 providing for fees; providing for electronic services;
65 amending s. 192.0105, F.S.; providing conditions under
66 which a taxpayer is deemed to have waived a right to
67 know; providing that the right to a discount for the
68 early payment of taxes does not apply to certain
69 partial payments of taxes; clarifying a taxpayer’s
70 right to redeem real property and tax certificates;
71 clarifying that a property owner may not be contacted
72 by the holder of a tax certificate for 2 years
73 following the date the certificate is issued;
74 providing that s. 197.122, F.S., applies in certain
75 circumstances; providing for the obligation of the
76 property owner to obtain certain information;
77 correcting cross-references; amending ss. 194.011,
78 194.013, and 196.011, F.S.; correcting cross
79 references; creating s. 197.603, F.S.; providing
80 legislative intent; repealing s. 197.202, F.S.,
81 relating to destruction of 20-year-old tax receipts;
82 repealing s. 197.242, F.S., relating to a short title;
83 repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
84 197.3044, 197.3045, 197.3046, 197.3047, 197.307,
85 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
86 197.3077, 197.3078, and 197.3079, F.S., relating to
87 deferrals of tax payments; providing an effective
88 date.
89
90 Be It Enacted by the Legislature of the State of Florida:
91
92 Section 1. Section 95.051, Florida Statutes, is amended to
93 read:
94 95.051 When limitations tolled.—
95 (1) The running of the time under any statute of
96 limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
97 (a) Absence from the state of the person to be sued.
98 (b) Use by the person to be sued of a false name that is
99 unknown to the person entitled to sue so that process cannot be
100 served on the person to be sued.
101 (c) Concealment in the state of the person to be sued so
102 that process cannot be served on him or her.
103 (d) The adjudicated incapacity, before the cause of action
104 accrued, of the person entitled to sue. In any event, the action
105 must be begun within 7 years after the act, event, or occurrence
106 giving rise to the cause of action.
107 (e) Voluntary payments by the alleged father of the child
108 in paternity actions during the time of the payments.
109 (f) The payment of any part of the principal or interest of
110 any obligation or liability founded on a written instrument.
111 (g) The pendency of any arbitral proceeding pertaining to a
112 dispute that is the subject of the action.
113 (h) The period of an intervening bankruptcy in a proceeding
114 or process under chapter 197.
115 (i)(h) The minority or previously adjudicated incapacity of
116 the person entitled to sue during any period of time in which a
117 parent, guardian, or guardian ad litem does not exist, has an
118 interest adverse to the minor or incapacitated person, or is
119 adjudicated to be incapacitated to sue; except with respect to
120 the statute of limitations for a claim for medical malpractice
121 as provided in s. 95.11. In any event, the action must be begun
122 within 7 years after the act, event, or occurrence giving rise
123 to the cause of action.
124
125 Paragraphs (a)-(c) shall not apply if service of process or
126 service by publication can be made in a manner sufficient to
127 confer jurisdiction to grant the relief sought. This section
128 shall not be construed to limit the ability of any person to
129 initiate an action within 30 days of the lifting of an automatic
130 stay issued in a bankruptcy action as is provided in 11 U.S.C.
131 s. 108(c).
132 (2) No disability or other reason shall toll the running of
133 any statute of limitations except those specified in this
134 section, s. 95.091, the Florida Probate Code, or the Florida
135 Guardianship Law.
136 Section 2. Subsection (7) of section 196.1995, Florida
137 Statutes, is amended to read:
138 196.1995 Economic development ad valorem tax exemption.—
139 (7) The authority to grant exemptions under this section
140 expires will expire 10 years after the date such authority was
141 approved in an election, but such authority may be renewed for
142 additional another 10-year periods upon approval period in a
143 referendum called and held pursuant to this section.
144 Section 3. Section 197.102, Florida Statutes, is amended to
145 read:
146 197.102 Definitions.—
147 (1) As used in this chapter, the following definitions
148 apply, unless the context clearly requires otherwise:
149 (a) “Awarded” means the time when the tax collector or a
150 designee determines and announces verbally or through the
151 closing of the bid process in an electronic auction that a buyer
152 has placed the winning bid at a tax certificate sale.
153 (b)(1) “Department,” unless otherwise specified, means the
154 Department of Revenue.
155 (c)(2) “Omitted taxes” means those taxes which have not
156 been extended on the tax roll against a parcel of property after
157 the property has been placed upon the list of lands available
158 for taxes pursuant to s. 197.502.
159 (d) “Proxy bidding” means a method of bidding by which a
160 bidder authorizes an agent, whether an individual or an
161 electronic agent, to place bids on his or her behalf.
162 (e) “Random number generator” means a computational device
163 that generates a sequence of numbers that lack any pattern and
164 is used to resolve a tie when multiple bidders have bid the same
165 lowest amount by assigning a number to each of the tied bidders
166 and randomly determining which one of those numbers is the
167 winner.
168 (f)(3) “Tax certificate” means a paper or electronic legal
169 document, representing unpaid delinquent real property taxes,
170 non-ad valorem assessments, including special assessments,
171 interest, and related costs and charges, issued in accordance
172 with this chapter against a specific parcel of real property and
173 becoming a first lien thereon, superior to all other liens,
174 except as provided by s. 197.573(2).
175 (g)(4) “Tax notice” means the paper or electronic tax bill
176 sent to taxpayers for payment of any taxes or special
177 assessments collected pursuant to this chapter, or the bill sent
178 to taxpayers for payment of the total of ad valorem taxes and
179 non-ad valorem assessments collected pursuant to s. 197.3632.
180 (h)(5) “Tax receipt” means the paid tax notice.
181 (i)(6) “Tax rolls” and “assessment rolls” are synonymous
182 and mean the rolls prepared by the property appraiser pursuant
183 to chapter 193 and certified pursuant to s. 193.122.
184 (2)(7) If when a local government uses the method set forth
185 in s. 197.3632 to levy, collect, or enforce a non-ad valorem
186 assessment, the following definitions shall apply:
187 (a) “Ad valorem tax roll” means the roll prepared by the
188 property appraiser and certified to the tax collector for
189 collection.
190 (b) “Non-ad valorem assessment roll” means a roll prepared
191 by a local government and certified to the tax collector for
192 collection.
193 Section 4. Section 197.122, Florida Statutes, is amended to
194 read:
195 197.122 Lien of taxes; dates; application.—
196 (1) All taxes imposed pursuant to the State Constitution
197 and laws of this state shall be a first lien, superior to all
198 other liens, on any property against which the taxes have been
199 assessed and shall continue in full force from January 1 of the
200 year the taxes were levied until discharged by payment or until
201 barred under chapter 95. If All personal property tax liens, to
202 the extent that the property to which the lien applies cannot be
203 located in the county or to the extent that the sale of the
204 property is insufficient to pay all delinquent taxes, interest,
205 fees, and costs due, a personal property tax lien shall apply be
206 liens against all other personal property of the taxpayer in the
207 county. However, a lien such liens against other personal
208 property does shall not apply against such property that which
209 has been sold, and is such liens against other personal property
210 shall be subordinate to any valid prior or subsequent liens
211 against such other property. An No act of omission or commission
212 on the part of a any property appraiser, tax collector, board of
213 county commissioners, clerk of the circuit court, or county
214 comptroller, or their deputies or assistants, or newspaper in
215 which an any advertisement of sale may be published does not
216 shall operate to defeat the payment of taxes, interest, fees,
217 and costs due and; but any acts of omission or commission may be
218 corrected at any time by the officer or party responsible for
219 them in the same like manner as provided by law for performing
220 acts in the first place. Amounts, and when so corrected they
221 shall be considered construed as valid ab initio and do not
222 shall in no way affect any process by law for the enforcement of
223 the collection of the any tax. All owners of property are shall
224 be held to know that taxes are due and payable annually and are
225 responsible for charged with the duty of ascertaining the amount
226 of current and delinquent taxes and paying them before April 1
227 of the year following the year in which taxes are assessed. A No
228 sale or conveyance of real or personal property for nonpayment
229 of taxes may not shall be held invalid except upon proof that:
230 (a) The property was not subject to taxation;
231 (b) The taxes were had been paid before the sale of
232 personal property; or
233 (c) The real property was had been redeemed before receipt
234 by the clerk of the court of full payment for the execution and
235 delivery of a deed based upon a certificate issued for
236 nonpayment of taxes, including all recording fees and
237 documentary stamps.
238 (2) A lien created through the sale of a tax certificate
239 may not be foreclosed or enforced in any manner except as
240 prescribed in this chapter.
241 (3) A property appraiser shall may also correct a material
242 mistake of fact relating to an essential condition of the
243 subject property to reduce an assessment that if to do so
244 requires only the exercise of judgment as to the effect of the
245 mistake of fact on the assessed or taxable value of that mistake
246 of fact.
247 (a) As used in this subsection, the term “an essential
248 condition of the subject property” includes means a
249 characteristic of the subject parcel, including only:
250 1. Environmental restrictions, zoning restrictions, or
251 restrictions on permissible use;
252 2. Acreage;
253 3. Wetlands or other environmental lands that are or have
254 been restricted in use because of such environmental features;
255 4. Access to usable land;
256 5. Any characteristic of the subject parcel which
257 characteristic, in the property appraiser’s opinion, caused the
258 appraisal to be clearly erroneous; or
259 6. Depreciation of the property that was based on a latent
260 defect of the property which existed but was not readily
261 discernible by inspection on January 1, but not depreciation
262 resulting from any other cause.
263 (b) The material mistake of fact must may be corrected by
264 the property appraiser, in the same like manner as provided by
265 law for performing the act in the first place, only within 1
266 year after the approval of the tax roll pursuant to s. 193.1142.
267 If, and, when so corrected, the tax roll act becomes valid ab
268 initio and does not affect in no way affects any process by law
269 for the enforcement of the collection of the any tax. If the
270 such a correction results in a refund of taxes paid on the basis
271 of an erroneous assessment included contained on the current
272 year’s tax roll for years beginning January 1, 1999, or later,
273 the property appraiser, at his or her option, may request that
274 the department to pass upon the refund request pursuant to s.
275 197.182 or may submit the correction and refund order directly
276 to the tax collector for action in accordance with the notice
277 provisions of s. 197.182(2). Corrections to tax rolls for
278 previous prior years which would result in refunds must be made
279 pursuant to s. 197.182.
280 Section 5. Section 197.123, Florida Statutes, is amended to
281 read:
282 197.123 Correcting Erroneous returns; notification of
283 property appraiser.—If a any tax collector has reason to believe
284 that a any taxpayer has filed an erroneous or incomplete
285 statement of her or his personal property or has not disclosed
286 returned the full amount of all of her or his property subject
287 to taxation, the collector must shall notify the property
288 appraiser of the erroneous or incomplete statement.
289 Section 6. Section 197.146, Florida Statutes, is created to
290 read:
291 197.146 Uncollectable personal property taxes; correction
292 of tax roll.—A tax collector who determines that a tangible
293 personal property account is uncollectable may issue a
294 certificate of correction for the current tax roll and any prior
295 tax rolls. The tax collector shall notify the property appraiser
296 that the account is invalid, and the assessment may not be
297 certified for a future tax roll. An uncollectable account
298 includes, but is not limited to, an account on property that was
299 originally assessed but cannot be found to seize and sell for
300 the payment of taxes and includes other personal property of the
301 owner as identified pursuant to s. 197.413(8) and (9).
302 Section 7. Section 197.162, Florida Statutes, is amended to
303 read:
304 197.162 Tax discount payment periods Discounts; amount and
305 time.—
306 (1) For On all taxes assessed on the county tax rolls and
307 collected by the county tax collector, discounts for payments
308 made before delinquency early payment thereof shall be at the
309 rate of 4 percent in the month of November or at any time within
310 30 days after the sending mailing of the original tax notice; 3
311 percent in the following month of December; 2 percent in the
312 following month of January; 1 percent in the following month of
313 February; and zero percent in the following month of March or
314 within 30 days prior to the date of delinquency if the date of
315 delinquency is after April 1.
316 (2) If When a taxpayer makes a request to have the original
317 tax notice corrected, the discount rate for early payment
318 applicable at the time of the request for correction is made
319 shall apply for 30 days after the sending mailing of the
320 corrected tax notice.
321 (3) A discount rate shall apply at the rate of 4 percent
322 applies for 30 days after the sending mailing of a tax notice
323 resulting from the action of a value adjustment board.
324 Thereafter, the regular discount periods shall apply.
325 (4) If the For the purposes of this section, when a
326 discount period ends on a Saturday, Sunday, or legal holiday,
327 the discount period, including the zero percent period, shall be
328 extended to the next working day, if payment is delivered to the
329 a designated collection office of the tax collector.
330 Section 8. Subsections (2) and (4) of section 197.172,
331 Florida Statutes, are amended to read:
332 197.172 Interest rate; calculation and minimum.—
333 (2) The maximum rate of interest on a tax certificate is
334 shall be 18 percent per year.; However, a tax certificate may
335 shall not bear interest and nor shall the mandatory interest
336 charge as provided by s. 197.472(2) may not be levied during the
337 60-day period following of time from the date of delinquency,
338 except for the 3 percent mandatory interest charged charge under
339 subsection (1). No tax certificate sold before March 23, 1992,
340 shall bear interest nor shall the mandatory charge as provided
341 by s. 197.472(2) be levied in excess of the interest or charge
342 provided herein, except as to those tax certificates upon which
343 the mandatory charge as provided by s. 197.472(2) shall have
344 been collected and paid.
345 (4) Interest shall be calculated Except as provided in s.
346 197.262 with regard to deferred payment tax certificates,
347 interest to be accrued pursuant to this chapter shall be
348 calculated monthly from the first day of each month.
349 Section 9. Subsections (1), (2), and (3) of section
350 197.182, Florida Statutes, are amended to read:
351 197.182 Department of Revenue to pass upon and order
352 refunds.—
353 (1)(a) Except as provided in paragraphs paragraph (b), (c),
354 and (d), the department shall pass upon and order refunds if
355 when payment of taxes assessed on the county tax rolls has been
356 made voluntarily or involuntarily under any of the following
357 circumstances:
358 1. When An overpayment has been made.
359 2. When A payment has been made when no tax was due.
360 3. When A bona fide controversy exists between the tax
361 collector and the taxpayer as to the liability of the taxpayer
362 for the payment of the tax claimed to be due, the taxpayer pays
363 the amount claimed by the tax collector to be due, and it is
364 finally adjudged by a court of competent jurisdiction that the
365 taxpayer was not liable for the payment of the tax or any part
366 thereof.
367 4. When A payment for a delinquent tax has been made in
368 error by a taxpayer to the tax collector due to application of
369 payment to an erroneous parcel or misinformation provided by the
370 property appraiser or tax collector and, if, within 12 24 months
371 after of the date of the erroneous payment and before prior to
372 any transfer of the assessed property to a third party for
373 consideration, the party seeking a refund makes demand for
374 reimbursement of the erroneous payment upon the owner of the
375 property on which the taxes were erroneously paid and
376 reimbursement of the erroneous payment is not received within 45
377 days after such demand. The demand for reimbursement must shall
378 be sent by certified mail, return receipt requested, and a copy
379 of the demand must thereof shall be sent to the tax collector.
380 If the payment was made in error by the taxpayer because of an
381 error in the tax notice sent to the taxpayer, refund must be
382 made as provided in paragraph (d) subparagraph (b)2.
383 5. A payment for a tax that has not become delinquent, has
384 been made in error by a taxpayer to the tax collector due to the
385 application of the payment to an erroneous parcel or
386 misinformation provided by the property appraiser or tax
387 collector, and within 18 months after the date of the erroneous
388 payment and before any transfer of the assessed property to a
389 third party for consideration, the party seeking a refund makes
390 a demand for reimbursement of the erroneous payment upon the
391 owner of the property on which the taxes were erroneously paid
392 and reimbursement of the erroneous payment is not received
393 within 45 days after such demand. The demand for reimbursement
394 must be sent by certified mail, return receipt requested, and a
395 copy of the demand must be sent to the tax collector. If the
396 payment was made in error by the taxpayer because of an error in
397 the tax notice sent to the taxpayer, refund must be made as
398 provided in paragraph (d).
399 6.5. A When any payment is has been made for a tax
400 certificate certificates that is are subsequently corrected or
401 amended or is are subsequently determined to be void under s.
402 197.443.
403 (b)1. Those Refunds that have been ordered by a court and
404 those refunds that do not result from changes made in the
405 assessed value on a tax roll certified to the tax collector
406 shall be made directly by the tax collector without order from
407 the department and shall be made from undistributed funds
408 without approval of the various taxing authorities.
409 (c) Overpayments in the amount of $10 $5 or less may be
410 retained by the tax collector unless a written claim for a
411 refund is received from the taxpayer. Overpayments of more than
412 $10 over $5 resulting from taxpayer error, if identified
413 determined within 12 months the 4-year period of limitation,
414 shall are to be automatically refunded to the taxpayer. Such
415 refunds do not require approval from the department.
416 (d)2. If When a payment has been made in error by a
417 taxpayer to the tax collector because of an error in the tax
418 notice sent to the taxpayer, refund must be made directly by the
419 tax collector and does not require approval from the department.
420 At the request of the taxpayer, the amount paid in error may be
421 applied by the tax collector to the taxes for which the taxpayer
422 is actually liable.
423 (e)(c) Claims for refunds shall be made in accordance with
424 the rules of the department. A No refund may not shall be
425 granted unless a claim for the refund is made therefor within 4
426 years after of January 1 of the tax year for which the taxes
427 were paid.
428 (f)(d) Upon receipt of the department’s written denial of a
429 the refund, the tax collector shall issue the denial in writing
430 to the taxpayer.
431 (g)(e) If funds are available from current receipts and,
432 subject to subsection (3) and, if a refund is approved, the
433 taxpayer shall is entitled to receive a refund within 100 days
434 after a claim for refund is made, unless the tax collector,
435 property appraiser, or department states good cause for
436 remitting the refund after that date. The time periods times
437 stated in this paragraph and paragraphs (i) (f) through (l) (j)
438 are directory and may be extended by a maximum of an additional
439 60 days if good cause is stated.
440 (h)(f) If the taxpayer contacts the property appraiser
441 first, the property appraiser shall refer the taxpayer to the
442 tax collector.
443 (i)(g) If a correction to the roll by the property
444 appraiser is required as a condition for the refund, the tax
445 collector shall, within 30 days, advise the property appraiser
446 of the taxpayer’s application for a refund and forward the
447 application to the property appraiser.
448 (j)(h) The property appraiser has 30 days after receipt of
449 the form from the tax collector to correct the roll if a
450 correction is permissible by law. Within After the 30-day period
451 30 days, the property appraiser shall immediately advise the tax
452 collector in writing of whether or not the roll has been
453 corrected and state, stating the reasons why the roll was
454 corrected or not corrected.
455 (k)(i) If the refund requires is not one that can be
456 directly acted upon by the tax collector, for which an order
457 from the department is required, the tax collector shall forward
458 the claim for refund to the department upon receipt of the
459 correction from the property appraiser or 30 days after the
460 claim for refund, whichever occurs first. This provision does
461 not apply to corrections resulting in refunds of less than
462 $2,500 $400, which the tax collector shall make directly,
463 without order from the department, and from undistributed funds,
464 and may make without approval of the various taxing authorities.
465 (l)(j) The department shall approve or deny a claim for a
466 refund all refunds within 30 days after receiving the from the
467 tax collector the claim from the tax collector for refund,
468 unless good cause is stated for delaying the approval or denial
469 beyond that date.
470 (m)(k) Subject to and after meeting the requirements of s.
471 194.171 and this section, an action to contest a denial of
472 refund must may not be brought within later than 60 days after
473 the date the tax collector sends issues the denial to the
474 taxpayer, which notice must be sent by certified mail, or 4
475 years after January 1 of the year for which the taxes were paid,
476 whichever is later. The tax collector may send notice of the
477 denial electronically or by postal mail. Electronic transmission
478 may be used only with the express consent of the property owner.
479 If the notice of denial is sent electronically and is returned
480 as undeliverable, a second notice must be sent by postal mail.
481 However, the original electronic transmission is the official
482 mailing for purpose of this section.
483 (n)(l) In computing any time period under this section, if
484 when the last day of the period is a Saturday, Sunday, or legal
485 holiday, the period is to be extended to the next working day.
486 (2)(a) If When the department orders a refund, the
487 department it shall forward a copy of its order to the tax
488 collector who shall then determine the pro rata share due by
489 each taxing authority. The tax collector shall make the refund
490 from undistributed funds held for that taxing authority and
491 shall identify such refund as a reduction in the next
492 distribution. If the undistributed funds are not sufficient for
493 the refund, the tax collector shall notify the taxing authority
494 of the shortfall. The taxing authority shall: and certify to the
495 county, the district school board, each municipality, and the
496 governing body of each taxing district, their pro rata shares of
497 such refund, the reason for the refund, and the date the refund
498 was ordered by the department.
499 (b) The board of county commissioners, the district school
500 board, each municipality, and the governing body of each taxing
501 district shall comply with the order of the department in the
502 following manner:
503 1. Authorize the tax collector to make refund from
504 undistributed funds held for that taxing authority by the tax
505 collector;
506 (a)2. Authorize the tax collector to make refund and
507 forward to the tax collector its pro rata share of the refund
508 from currently budgeted funds, if available; or
509 (b)3. Notify the tax collector that the taxing authority
510 does not have funds currently available and provide for the
511 payment of the refund in its budget for the next ensuing year
512 funds for the payment of the refund.
513 (3) A refund ordered by the department pursuant to this
514 section shall be made by the tax collector in one aggregate
515 amount composed of all the pro rata shares of the several taxing
516 authorities concerned, except that a partial refund is allowed
517 if when one or more of the taxing authorities concerned do not
518 have funds currently available to pay their pro rata shares of
519 the refund and this would cause an unreasonable delay in the
520 total refund. A statement by the tax collector explaining the
521 refund shall accompany the refund payment. If When taxes become
522 delinquent as a result of a refund pursuant to subparagraph
523 (1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
524 (1)(b)2., the tax collector shall notify the property owner that
525 the taxes have become delinquent and that a tax certificate will
526 be sold if the taxes are not paid within 30 days after the date
527 of delinquency.
528 Section 10. Subsections (1), (3), and (5) of section
529 197.222, Florida Statutes, are amended to read:
530 197.222 Prepayment of estimated tax by installment method.—
531 (1) Taxes collected pursuant to this chapter may be prepaid
532 in installments as provided in this section. A taxpayer may
533 elect to prepay by installments for each tax notice for with
534 taxes estimated to be more than $100. A taxpayer who elects to
535 prepay taxes shall make payments based upon an estimated tax
536 equal to the actual taxes levied upon the subject property in
537 the prior year. To prepay by installments, the Such taxpayer
538 must shall complete and file an application for each tax notice
539 to prepay such taxes by installment with the tax collector on or
540 before April 30 prior to May 1 of the year in which the taxpayer
541 elects to prepay the taxes in installments pursuant to this
542 section. The application shall be made on forms supplied by the
543 department and provided to the taxpayer by the tax collector.
544 After submission of an initial application, a taxpayer is shall
545 not be required to submit additional annual applications as long
546 as he or she continues to elect to prepay taxes in installments
547 pursuant to this section. However, if in any year the taxpayer
548 does not so elect, reapplication is shall be required for a
549 subsequent election to do so. Installment payments shall be made
550 according to the following schedule:
551 (a) The first payment of one-quarter of the total amount of
552 estimated taxes due must shall be made by not later than June 30
553 of the year in which the taxes are assessed. A 6-percent
554 discount applied against the amount of the installment shall be
555 granted for such payment. The tax collector may accept a late
556 payment of the first installment through July 31, and the under
557 this paragraph within 30 days after June 30; such late payment
558 must be accompanied by a penalty of 5 percent of the amount of
559 the installment due.
560 (b) The second payment of one-quarter of the total amount
561 of estimated taxes must due shall be made by not later than
562 September 30 of the year in which the taxes are assessed. A 4.5
563 percent discount applied against the amount of the installment
564 shall be granted for such payment.
565 (c) The third payment of one-quarter of the total amount of
566 estimated taxes due, plus one-half of any adjustment made
567 pursuant to a determination of actual tax liability, must shall
568 be made by not later than December 31 of the year in which taxes
569 are assessed. A 3 percent 3-percent discount applied against the
570 amount of the installment shall be granted for such payment.
571 (d) The fourth payment of one-quarter of the total amount
572 of estimated taxes due, plus one-half of any adjustment made
573 pursuant to a determination of actual tax liability, must shall
574 be made by not later than March 31 following the year in which
575 taxes are assessed. A No discount may not shall be granted for
576 such payment.
577 (e) If For purposes of this section, when an installment
578 due date falls on a Saturday, Sunday, or legal holiday, the due
579 date for the installment is shall be the next working day, if
580 the installment payment is delivered to a designated collection
581 office of the tax collector. Taxpayers making such payment shall
582 be entitled to the applicable discount rate authorized in this
583 section.
584 (3) Upon receiving a taxpayer’s application for
585 participation in the prepayment installment plan, and the tax
586 collector shall mail to the taxpayer a statement of the
587 taxpayer’s estimated tax liability which shall be equal to the
588 actual taxes levied on the subject property in the preceding
589 year; such statement shall indicate the amount of each quarterly
590 installment after application of the discount rates provided in
591 this section, and a payment schedule, based upon the schedule
592 provided in this section and furnished by the department. for
593 those taxpayers who participated in the prepayment installment
594 plan for the previous year and who are not required to reapply,
595 the tax collector shall send a quarterly tax notice with the
596 discount rates provided in this section according to the payment
597 schedule provided by the department the statement shall be
598 mailed by June 1. During the first month that the tax roll is
599 open for payment of taxes, the tax collector shall mail to the
600 taxpayer a statement which shows the amount of the remaining
601 installment payments to be made after application of the
602 discount rates provided in this section. The postage or cost of
603 electronic mailing shall be paid out of the general fund of the
604 county, upon statement of the costs thereof by the tax
605 collector.
606 (5) Notice of the right to prepay taxes pursuant to this
607 section shall be provided with the notice of taxes. The Such
608 notice shall inform the taxpayer of the right to prepay taxes in
609 installments, and that application forms can be obtained from
610 the tax collector, and shall state that reapplication is not
611 necessary if the taxpayer participated in the prepayment
612 installment plan for the previous year. The application forms
613 shall be provided by the department and shall be mailed by the
614 tax collector to those taxpayers requesting an application.
615 Section 11. Subsections (3) and (9) of section 197.2301,
616 Florida Statutes, are amended to read:
617 197.2301 Payment of taxes prior to certified roll
618 procedure.—
619 (3) Immediately upon receipt of the property appraiser’s
620 certification under subsection (2), the tax collector shall
621 publish a notice cause to be published in a newspaper of general
622 circulation in the county and shall prominently post at the
623 courthouse door a notice that the tax roll will not be certified
624 for collection before prior to January 1 and that payments of
625 estimated taxes may be made will be allowed by those taxpayers
626 who submit tender payment to the collector on or before December
627 31.
628 (9) After the discount has been applied to the estimated
629 taxes paid and it is determined that an underpayment or
630 overpayment has occurred, the following shall apply:
631 (a) If the amount of underpayment or overpayment is $10 $5
632 or less, then no additional billing or refund is required except
633 as determined by the tax collector.
634 (b) If the amount of overpayment is more than $10 $5, the
635 tax collector shall immediately refund to the person who paid
636 the estimated tax the amount of overpayment. Department of
637 Revenue approval is shall not be required for such the refund of
638 overpayment made pursuant to this subsection.
639 Section 12. Section 197.2421, Florida Statutes, is created
640 to read:
641 197.2421 Property tax deferral.—
642 (1) If a property owner applies for a property tax deferral
643 and meets the criteria established in this chapter, the tax
644 collector shall approve the deferral of such ad valorem taxes
645 and non-ad valorem assessments.
646 (2) Authorized property tax deferral programs are:
647 (a) Homestead tax deferral.
648 (b) Recreational and commercial working waterfront
649 deferral.
650 (c) Affordable rental housing deferral.
651 (3) Ad valorem taxes, non-ad valorem assessments, and
652 interest deferred pursuant to this chapter shall constitute a
653 priority lien and shall attach to the property in the same
654 manner as other tax liens. Deferred taxes, assessments, and
655 interest, however, shall be due, payable, and delinquent as
656 provided in this chapter.
657 Section 13. Section 197.2423, Florida Statutes, is created
658 to read:
659 197.2423 Application for property tax deferral;
660 determination of approval or denial by tax collector.—
661 (1) A property owner is responsible for submitting an
662 annual application for tax deferral with the county tax
663 collector on or before March 31 following the year in which the
664 taxes and non-ad valorem assessments are assessed.
665 (2) Each applicant shall demonstrate compliance with the
666 requirements for tax deferral.
667 (3) The application for deferral shall be made upon a form
668 provided by the tax collector. The tax collector may require the
669 applicant to submit other evidence and documentation deemed
670 necessary in considering the application. The application form
671 shall advise the applicant:
672 (a) Of the manner in which interest is computed.
673 (b) Of the conditions which must be met to qualify for
674 approval.
675 (c) Of the conditions under which deferred taxes,
676 assessments, and interest become due, payable, and delinquent.
677 (d) That all tax deferrals pursuant to this section
678 constitute a lien on the applicant’s property.
679 (4) Each application shall include a list of all
680 outstanding liens on the property and the current value of each
681 lien.
682 (5) Each applicant shall furnish proof of fire and extended
683 coverage insurance in an amount at least equal to the total of
684 all outstanding liens, including a lien for deferred taxes, non
685 ad valorem assessments, and interest with a loss payable clause
686 to the tax collector.
687 (6) The tax collector shall consider each annual
688 application for a tax deferral within 45 days after the
689 application is filed or as soon as practicable thereafter. The
690 tax collector shall exercise reasonable discretion based upon
691 applicable information available under this section. A tax
692 collector who finds that the applicant is entitled to the tax
693 deferral shall approve the application and maintain the deferral
694 records until the tax lien is satisfied.
695 (7) For approved deferrals, the date of receipt by the tax
696 collector of the application for tax deferral shall be used in
697 calculating taxes due and payable net of discounts for early
698 payment as provided in s. 197.162.
699 (8) The tax collector shall notify the property appraiser
700 in writing of those parcels for which taxes have been deferred.
701 (9) A tax deferral may not be granted if:
702 (a) The total amount of deferred taxes, non-ad valorem
703 assessments, and interest, plus the total amount of all other
704 unsatisfied liens on the property, exceeds 85 percent of the
705 just value of the property; or
706 (b) The primary mortgage financing on the property is for
707 an amount that exceeds 70 percent of the just value of the
708 property.
709 (10) A tax collector who finds that the applicant is not
710 entitled to the deferral shall send a notice of disapproval
711 within 45 days after the date the application is filed, citing
712 the reason for disapproval. The original notice of disapproval
713 shall be sent to the applicant and shall advise the applicant of
714 the right to appeal the decision to the value adjustment board
715 and shall inform the applicant of the procedure for filing such
716 an appeal.
717 Section 14. Section 197.253, Florida Statutes, is
718 transferred, renumbered as section 197.2425, Florida Statutes,
719 and amended to read:
720 197.2425 197.253 Appeal of denied Homestead tax deferral;
721 application.—An appeal of a denied tax deferral must be made by
722 the property owner
723 (1) The application for deferral shall be made upon a form
724 prescribed by the department and furnished by the county tax
725 collector. The application form shall be signed upon oath by the
726 applicant before an officer authorized by the state to
727 administer oaths. The tax collector may, in his or her
728 discretion, require the applicant to submit such other evidence
729 and documentation as deemed necessary by the tax collector in
730 considering the application. The application form shall advise
731 the applicant of the manner in which interest is computed. Each
732 application form shall contain an explanation of the conditions
733 to be met for approval and the conditions under which deferred
734 taxes and interest become due, payable, and delinquent. Each
735 application shall clearly state that all deferrals pursuant to
736 this act shall constitute a lien on the applicant’s homestead.
737 (2)(a) The tax collector shall consider each annual
738 application for homestead tax deferral within 30 days of the day
739 the application is filed or as soon as practicable thereafter. A
740 tax collector who finds that the applicant is entitled to the
741 tax deferral shall approve the application and file the
742 application in the permanent records. A tax collector who finds
743 the applicant is not entitled to the deferral shall send a
744 notice of disapproval within 30 days of the filing of the
745 application, giving reasons therefor to the applicant, either by
746 personal delivery or by registered mail to the mailing address
747 given by the applicant and shall make return in the manner in
748 which such notice was served upon the applicant upon the
749 original notice thereof and file among the permanent records of
750 the tax collector’s office. The original notice of disapproval
751 sent to the applicant shall advise the applicant of the right to
752 appeal the decision of the tax collector to the value adjustment
753 board and shall inform the applicant of the procedure for filing
754 such an appeal.
755 (b) Appeals of the decision of the tax collector to the
756 value adjustment board shall be in writing on a form prescribed
757 by the department and furnished by the tax collector. The Such
758 appeal must shall be filed with the value adjustment board
759 within 30 20 days after the applicant’s receipt of the notice of
760 disapproval. The value adjustment board shall review the
761 application and the evidence presented to the tax collector upon
762 which the applicant based his or her claim for tax deferral and,
763 at the election of the applicant, shall hear the applicant in
764 person, or by agent on the applicant’s behalf, on his or her
765 right to homestead tax deferral. The value adjustment board
766 shall reverse the decision of the tax collector and grant a
767 homestead tax deferral to the applicant, if in its judgment the
768 applicant is entitled to the tax deferral thereto, or shall
769 affirm the decision of the tax collector. An Such action by of
770 the value adjustment board is shall be final unless the
771 applicant or tax collector files a de novo proceeding for a
772 declaratory judgment or other appropriate proceeding in the
773 circuit court of the county in which the property is located or
774 other lienholder, within 15 days after from the date of the
775 decision disapproval of the application by the board, files in
776 the circuit court of the county in which the property is
777 located, a proceeding for a declaratory judgment or other
778 appropriate proceeding.
779 (3) Each application shall contain a list of, and the
780 current value of, all outstanding liens on the applicant’s
781 homestead.
782 (4) For approved applications, the date of receipt by the
783 tax collector of the application for tax deferral shall be used
784 in calculating taxes due and payable net of discounts for early
785 payment as provided for by s. 197.162.
786 (5) If such proof has not been furnished with a prior
787 application, each applicant shall furnish proof of fire and
788 extended coverage insurance in an amount which is in excess of
789 the sum of all outstanding liens and deferred taxes and interest
790 with a loss payable clause to the county tax collector.
791 (6) The tax collector shall notify the property appraiser
792 in writing of those parcels for which taxes have been deferred.
793 (7) The property appraiser shall promptly notify the tax
794 collector of denials of homestead application and changes in
795 ownership of properties that have been granted a tax deferral.
796 Section 15. Section 197.243, Florida Statutes, is amended
797 to read:
798 197.243 Definitions relating to homestead property tax
799 deferral Act.—
800 (1) “Household” means a person or group of persons living
801 together in a room or group of rooms as a housing unit, but the
802 term does not include persons boarding in or renting a portion
803 of the dwelling.
804 (2) “Income” means the “adjusted gross income,” as defined
805 in s. 62 of the United States Internal Revenue Code, of all
806 members of a household.
807 Section 16. Section 197.252, Florida Statutes, is amended
808 to read:
809 197.252 Homestead tax deferral.—
810 (1) Any person who is entitled to claim homestead tax
811 exemption under the provisions of s. 196.031(1) may apply elect
812 to defer payment of a portion of the combined total of the ad
813 valorem taxes, and any non-ad valorem assessments, and interest
814 which would be covered by a tax certificate sold under this
815 chapter levied on that person’s homestead by filing an annual
816 application for tax deferral with the county tax collector on or
817 before January 31 following the year in which the taxes and non
818 ad valorem assessments are assessed. Any applicant who is
819 entitled to receive the homestead tax exemption but has waived
820 it for any reason shall furnish, with the application for tax
821 deferral, a certificate of eligibility to receive the exemption.
822 Such certificate shall be prepared by the county property
823 appraiser upon request of the taxpayer. It shall be the burden
824 of each applicant to affirmatively demonstrate compliance with
825 the requirements of this section.
826 (2)(a) Approval of an application for homestead tax
827 deferral shall defer that portion of the combined total of ad
828 valorem taxes and any non-ad valorem assessments:
829 1. That which would be covered by a tax certificate sold
830 under this chapter otherwise due and payable on the applicant’s
831 homestead pursuant to s. 197.333 which exceeds 5 percent of the
832 applicant’s household household’s income for the prior calendar
833 year if the applicant is younger than 65 years old;
834 2. That exceeds 3 percent of the applicant’s household
835 income for the prior calendar year if the applicant is 65 years
836 old or older; or
837 3. In its entirety if the applicant’s household income:
838 a. For the previous calendar year is less than $10,000; or
839 b. Is less than the designated amount for the additional
840 homestead exemption under s. 196.075 and the applicant is 65
841 years old or older. If any such applicant’s household income for
842 the prior calendar year is less than $10,000, approval of such
843 application shall defer such ad valorem taxes plus non-ad
844 valorem assessments in their entirety.
845 (b) If the applicant is 65 years of age or older, approval
846 of the application shall defer that portion of the ad valorem
847 taxes plus non-ad valorem assessments which exceeds 3 percent of
848 the applicant’s household income for the prior calendar year. If
849 any applicant’s household income for the prior calendar year is
850 less than $10,000, or is less than the amount of the household
851 income designated for the additional homestead exemption
852 pursuant to s. 196.075, and the applicant is 65 years of age or
853 older, approval of the application shall defer the ad valorem
854 taxes plus non-ad valorem assessments in their entirety.
855 (b)(c) The household income of an applicant who applies for
856 a tax deferral before the end of the calendar year in which the
857 taxes and non-ad valorem assessments are assessed shall be for
858 the current year, adjusted to reflect estimated income for the
859 full calendar year period. The estimate of a full year’s
860 household income shall be made by multiplying the household
861 income received to the date of application by a fraction, the
862 numerator being 365 and the denominator being the number of days
863 expired in the calendar year to the date of application.
864 (3) The property appraiser shall promptly notify the tax
865 collector if there is a change in ownership or the homestead
866 exemption has been denied on property that has been granted a
867 tax deferral. No tax deferral shall be granted:
868 (a) If the total amount of deferred taxes, non-ad valorem
869 assessments, and interest plus the total amount of all other
870 unsatisfied liens on the homestead exceeds 85 percent of the
871 assessed value of the homestead, or
872 (b) If the primary mortgage financing on the homestead is
873 for an amount which exceeds 70 percent of the assessed value of
874 the homestead.
875 (4) The amount of taxes, non-ad valorem assessments, and
876 interest deferred under this act shall accrue interest at a rate
877 equal to the semiannually compounded rate of one-half of 1
878 percent plus the average yield to maturity of the long-term
879 fixed-income portion of the Florida Retirement System
880 investments as of the end of the quarter preceding the date of
881 the sale of the deferred payment tax certificates; however, the
882 interest rate may not exceed 7 percent.
883 (5) The taxes, non-ad valorem assessments, and interest
884 deferred pursuant to this act shall constitute a prior lien and
885 shall attach as of the date and in the same manner and be
886 collected as other liens for taxes, as provided for under this
887 chapter, but such deferred taxes, non-ad valorem assessments,
888 and interest shall only be due, payable, and delinquent as
889 provided in this act.
890 Section 17. Section 197.303, Florida Statutes, is
891 transferred, renumbered as section 197.2524, Florida Statutes,
892 and amended to read:
893 197.2524 197.303 Ad valorem Tax deferral for recreational
894 and commercial working waterfront properties and affordable
895 rental housing property.—
896 (1) This section applies to: The board of county
897 commissioners of any county or the governing authority of any
898 municipality may adopt an ordinance to allow for ad valorem tax
899 deferrals for
900 (a) Recreational and commercial working waterfront
901 properties if the owners are engaging in the operation,
902 rehabilitation, or renovation of such properties in accordance
903 with guidelines established in this section.
904 (b) Affordable rental housing, if the owners are engaging
905 in the operation, rehabilitation, or renovation of such
906 properties in accordance with the guidelines provided in part VI
907 of chapter 420.
908 (2) The board of county commissioners of any county or the
909 governing authority of a the municipality may adopt an by
910 ordinance to may authorize the deferral of ad valorem taxes
911 taxation and non-ad valorem assessments for recreational and
912 commercial working waterfront properties described in subsection
913 (1).
914 (3) The ordinance shall designate the percentage or amount
915 of the deferral and the type and location of the working
916 waterfront property and, including the type of public lodging
917 establishments, for which deferrals may be granted, which may
918 include any property meeting the provisions of s. 342.07(2),
919 which property may require the property be further required to
920 be located within a particular geographic area or areas of the
921 county or municipality. For property defined in s. 342.07(2) as
922 “recreational and commercial working waterfront,” the ordinance
923 may specify the type of public lodging establishments that
924 qualify.
925 (4) The ordinance must specify that such deferrals apply
926 only to taxes or assessments levied by the unit of government
927 granting the deferral. However, a deferral may not be granted
928 for the deferrals do not apply, however, to taxes or non-ad
929 valorem assessments defined in s. 197.3632(1)(d) levied for the
930 payment of bonds or for to taxes authorized by a vote of the
931 electors pursuant to s. 9(b) or s. 12, Art. VII of the State
932 Constitution.
933 (5) The ordinance must specify that any deferral granted
934 remains in effect regardless of any change in the authority of
935 the county or municipality to grant the deferral. In order to
936 retain the deferral, however, the use and ownership of the
937 property as a working waterfront must remain as it was when the
938 deferral was granted for be maintained over the period in for
939 which the deferral remains is granted.
940 (6)(a) If an application for deferral is granted on
941 property that is located in a community redevelopment area, the
942 amount of taxes eligible for deferral shall be limited reduced,
943 as provided for in paragraph (b), if:
944 1. The community redevelopment agency has previously issued
945 instruments of indebtedness that are secured by increment
946 revenues on deposit in the community redevelopment trust fund;
947 and
948 2. Those instruments of indebtedness are associated with
949 the real property applying for the deferral.
950 (b) If the provisions of paragraph (a) applies apply, the
951 tax deferral may shall not apply only to the an amount of taxes
952 in excess of equal to the amount that must be deposited into the
953 community redevelopment trust fund by the entity granting the
954 deferral based upon the taxable value of the property upon which
955 the deferral is being granted. Once all instruments of
956 indebtedness that existed at the time the deferral was
957 originally granted are no longer outstanding or have otherwise
958 been defeased, the provisions of this paragraph shall no longer
959 apply.
960 (c) If a portion of the taxes on a property were not
961 eligible for deferral under because of the provisions of
962 paragraph (b), the community redevelopment agency shall notify
963 the property owner and the tax collector 1 year before the debt
964 instruments that prevented said taxes from being deferred are no
965 longer outstanding or otherwise defeased.
966 (d) The tax collector shall notify a community
967 redevelopment agency of any tax deferral that has been granted
968 on property located within the community redevelopment area of
969 that agency.
970 (e) Issuance of debt obligation after the date a deferral
971 has been granted shall not reduce the amount of taxes eligible
972 for deferral.
973 Section 18. Section 197.3071, Florida Statutes, is
974 transferred, renumbered as section 197.2526, Florida Statutes,
975 and amended to read:
976 197.2526 197.3071 Eligibility for tax deferral for
977 affordable rental housing property.—The tax deferral authorized
978 by s. 197.2524 this section is applicable only on a pro rata
979 basis to the ad valorem taxes levied on residential units within
980 a property which meet the following conditions:
981 (1) Units for which the monthly rent along with taxes,
982 insurance, and utilities does not exceed 30 percent of the
983 median adjusted gross annual income as defined in s. 420.0004
984 for the households described in subsection (2).
985 (2) Units that are occupied by extremely-low-income
986 persons, very-low-income persons, low-income persons, or
987 moderate-income persons as these terms are defined in s.
988 420.0004.
989 Section 19. Section 197.254, Florida Statutes, is amended
990 to read:
991 197.254 Annual notification to taxpayer.—
992 (1) The tax collector shall notify the taxpayer of each
993 parcel appearing on the real property assessment roll of the
994 right to defer payment of taxes and non-ad valorem assessments
995 and interest on homestead property pursuant to s. 197.252.
996 pursuant to ss. 197.242-197.312. Such notice shall be printed on
997 the back of envelopes used for mailing the notice of taxes
998 provided for by s. 197.322(3). Such notice of the right to defer
999 payment of taxes and non-ad valorem assessments shall read:
1000
1001 NOTICE TO TAXPAYERS ENTITLED
1002 TO HOMESTEAD EXEMPTION
1003
1004 “If your income is low enough to meet certain conditions,
1005 you may qualify for a deferred tax payment plan on homestead
1006 property. An application to determine eligibility is available
1007 in the county tax collector’s office.”
1008 (2) On or before November 1 of each year, the tax collector
1009 shall notify each taxpayer to whom a tax deferral has been
1010 previously granted of the accumulated sum of deferred taxes,
1011 non-ad valorem assessments, and interest outstanding.
1012 Section 20. Section 197.262, Florida Statutes, is amended
1013 to read:
1014 197.262 Deferred payment tax certificates.—
1015 (1) The tax collector shall notify each local governing
1016 body of the amount of taxes and non-ad valorem assessments
1017 deferred which would otherwise have been collected for such
1018 governing body. The county shall then, At a the time of the tax
1019 certificate sale held pursuant to s. 197.432, the tax collector
1020 shall strike to the county each certificate on property for
1021 which taxes have been deferred off to the county. Certificates
1022 issued pursuant to this section are exempt from the public sale
1023 of tax certificates held pursuant to s. 197.432 or s. 197.4725.
1024 (2) The certificates so held by the county shall bear
1025 interest at a rate equal to the semiannually compounded rate of
1026 0.5 percent plus the average yield to maturity of the long-term
1027 fixed-income portion of the Florida Retirement System
1028 investments as of the end of the quarter preceding the date of
1029 the sale of the deferred payment tax certificates.; However, the
1030 interest rate may not exceed 7 9.5 percent.
1031 Section 21. Section 197.263, Florida Statutes, is amended
1032 to read:
1033 197.263 Change in ownership or use of property.—
1034 (1) If In the event that there is a change in use or
1035 ownership of tax-deferred property such that the owner is no
1036 longer eligible for the tax deferral granted entitled to claim
1037 homestead exemption for such property pursuant to s. 196.031(1),
1038 or the owner such person fails to maintain the required fire and
1039 extended insurance coverage, the total amount of deferred taxes
1040 and interest for all previous years shall be due and payable
1041 November 1 of the year in which the change in use occurs or on
1042 the date failure to maintain insurance occurs. Payment and shall
1043 be delinquent on April 1 of the year following the year in which
1044 the change in use or failure to maintain insurance occurs.
1045 However, if the change in ownership is to a surviving spouse and
1046 the spouse is eligible to maintain the tax deferral on such
1047 property, the surviving spouse may continue the deferment of
1048 previously deferred taxes and interest pursuant to this chapter.
1049 (2) In the event that there is a change in ownership of
1050 tax-deferred property, the total amount of deferred taxes and
1051 interest for all previous years shall be due and payable on the
1052 date the change in ownership takes place and shall be delinquent
1053 on April 1 following said date. When, however, the change in
1054 ownership is to a surviving spouse and such spouse is eligible
1055 to claim homestead exemption on such property pursuant to s.
1056 196.031(1), such surviving spouse may continue the deferment of
1057 previously deferred taxes and interest pursuant to the
1058 provisions of this act.
1059 (2)(3) Whenever the property appraiser discovers that there
1060 has been a change in the ownership or use of property which has
1061 been granted a tax deferral, the property appraiser shall notify
1062 the tax collector in writing of the date such change occurs, and
1063 the tax collector shall collect any taxes, assessments, and
1064 interest due or delinquent.
1065 (3)(4) During any year in which the total amount of
1066 deferred taxes, interest, assessments, and all other unsatisfied
1067 liens on the homestead exceeds 85 percent of the just assessed
1068 value of the homestead, the tax collector shall immediately
1069 notify the owner of the property on which taxes and interest
1070 have been deferred that the portion of taxes, and interest, and
1071 assessments which exceeds 85 percent of the just assessed value
1072 of the homestead is shall be due and payable within 30 days
1073 after of receipt of the notice is sent. Failure to pay the
1074 amount due causes shall cause the total amount of deferred
1075 taxes, and interest, and assessments to become delinquent.
1076 (4)(5) Each year, upon notification, each owner of property
1077 on which taxes, and interest, and assessments have been deferred
1078 shall submit to the tax collector a list of, and the current
1079 value of, all outstanding liens on the owner’s homestead.
1080 Failure to respond to this notification within 30 days shall
1081 cause the total amount of deferred taxes, and interest, and
1082 assessments to become payable within 30 days.
1083 (5)(6) If In the event deferred taxes, interest, and
1084 assessments become delinquent under this chapter, then on or
1085 before June 1 following the date the taxes become delinquent,
1086 the tax collector shall sell a tax certificate for the
1087 delinquent taxes, and interest, and assessments in the manner
1088 provided by s. 197.432.
1089 Section 22. Section 197.272, Florida Statutes, is amended
1090 to read:
1091 197.272 Prepayment of deferred taxes.—
1092 (1) All or part of the deferred taxes and accrued interest
1093 may at any time be paid to the tax collector. by:
1094 (a) The owner of the property or the spouse of the owner.
1095 (b) The next of kin of the owner, heir of the owner, child
1096 of the owner, or any person having or claiming a legal or
1097 equitable interest in the property, provided no objection is
1098 made by the owner within 30 days after the tax collector
1099 notifies the owner of the fact that such payment has been
1100 tendered.
1101 (2) Any partial payment that is less than the total amount
1102 due must be equal to the amount of the deferred taxes, interest,
1103 assessments, and for 1 or more full years made pursuant to this
1104 section shall be applied first to accrued interest.
1105 Section 23. Section 197.282, Florida Statutes, is amended
1106 to read:
1107 197.282 Distribution of payments.—When any deferred taxes,
1108 assessments, or interest is collected, the tax collector shall
1109 maintain a record of the payment, setting forth a description of
1110 the property and the amount of taxes or interest collected for
1111 such property. The tax collector shall distribute payments
1112 received in accordance with the procedures for distribution of
1113 ad valorem taxes, non-ad valorem assessments, or redemption
1114 moneys as prescribed in this chapter.
1115 Section 24. Section 197.292, Florida Statutes, is amended
1116 to read:
1117 197.292 Construction.—Nothing in This chapter does not
1118 prohibit: act shall be construed to prevent
1119 (1) The collection of personal property taxes that which
1120 become a lien against tax-deferred property;,
1121 (2) Defer payment of special assessments to benefited
1122 property other than those specifically allowed to be deferred;,
1123 or
1124 (3) Affect any provision of any mortgage or other
1125 instrument relating to property requiring a person to pay ad
1126 valorem taxes or non-ad valorem assessments.
1127 Section 25. Section 197.301, Florida Statutes, is amended
1128 to read:
1129 197.301 Penalties.—
1130 (1) The following penalties shall be imposed on any person
1131 who willfully files incorrect information for a tax deferral
1132 required under s. 197.252 or s. 197.263 which is incorrect:
1133 (a) The Such person shall pay the total amount of deferred
1134 taxes, non-ad valorem assessments subject to collection pursuant
1135 to the uniform method of collection set forth in s. 197.3632,
1136 and interest deferred, which amount shall immediately become
1137 due.;
1138 (b) The Such person shall be disqualified from filing a
1139 homestead tax deferral application for the next 3 years.; and
1140 (c) The Such person shall pay a penalty of 25 percent of
1141 the total amount of deferred taxes, non-ad valorem assessments
1142 subject to collection pursuant to the uniform method of
1143 collection set forth in s. 197.3632, and interest deferred.
1144 (2) Any person against whom the penalties prescribed in
1145 this section have been imposed may appeal the penalties imposed
1146 to the value adjustment board within 30 days after said
1147 penalties are imposed.
1148 Section 26. Section 197.312, Florida Statutes, is amended
1149 to read:
1150 197.312 Payment by mortgagee.—If any mortgagee elects shall
1151 elect to pay the taxes when an applicant qualifies for tax
1152 deferral, then such election does shall not give the mortgagee
1153 the right to foreclose.
1154 Section 27. Section 197.322, Florida Statutes, is amended
1155 to read:
1156 197.322 Delivery of ad valorem tax and non-ad valorem
1157 assessment rolls; notice of taxes; publication and mail.—
1158 (1) The property appraiser shall deliver to the tax
1159 collector the certified assessment roll along with his or her
1160 warrant and recapitulation sheet.
1161 (2) The tax collector shall on November 1, or as soon as
1162 the assessment roll is open for collection, publish a notice in
1163 a local newspaper that the tax roll is open for collection.
1164 (3) Within 20 working days after receipt of the certified
1165 ad valorem tax roll and the non-ad valorem assessment rolls, the
1166 tax collector shall send mail to each taxpayer appearing on such
1167 said rolls, whose post office address is known to him or her, a
1168 tax notice stating the amount of current taxes due, from the
1169 taxpayer and, if applicable, the fact that back taxes remain
1170 unpaid and advising the taxpayer of the discounts allowed for
1171 early payment, and that delinquent taxes are outstanding, if
1172 applicable. Pursuant to s. 197.3632, the form of the notice of
1173 non-ad valorem assessments and notice of ad valorem taxes shall
1174 be in the form specified as provided in s. 197.3635 and no other
1175 form shall be used, notwithstanding the provisions of s.
1176 195.022. The tax collector may send such notice electronically
1177 or by postal mail. Electronic transmission may be used only with
1178 the express consent of the property owner. Electronic
1179 transmission of tax notices may be sent earlier but may not be
1180 sent later than the postal mailing of the notices. If the notice
1181 of taxes is sent electronically and is returned as
1182 undeliverable, a second notice shall be sent by postal mail.
1183 However, the original electronic transmission is the official
1184 mailing for purpose of this section. A discount period may not
1185 be extended due to a tax bill being returned as undeliverable
1186 electronically or by postal mail. The postage for mailing or the
1187 cost of electronic transmission shall be paid out of the general
1188 fund of each local governing board, upon statement of the amount
1189 thereof by the tax collector.
1190 Section 28. Section 197.332, Florida Statutes, is amended
1191 to read:
1192 197.332 Duties of tax collectors; branch offices.—
1193 (1) The tax collector has the authority and obligation to
1194 collect all taxes as shown on the tax roll by the date of
1195 delinquency or to collect delinquent taxes, interest, and costs,
1196 by sale of tax certificates on real property and by seizure and
1197 sale of personal property. The tax collector may perform such
1198 duties by use of contracted services or products or by
1199 electronic means. The use of contracted services, products, or
1200 vendors does not diminish the responsibility or liability of the
1201 tax collector to perform such duties pursuant to law. The tax
1202 collector may shall be allowed to collect the cost of contracted
1203 services and reasonable attorney’s fees and court costs in
1204 actions on proceedings to recover delinquent taxes, interest,
1205 and costs.
1206 (2) A county tax collector may establish one or more branch
1207 offices by acquiring title to real property or by lease
1208 agreement. The tax collector may staff and equip such branch
1209 offices to conduct state business, or if authorized to do so by
1210 resolution of the county governing body conduct county business
1211 pursuant to s. (1)(k), Art. VIII the State Constitution. The
1212 department shall rely on the tax collector’s determination that
1213 a branch office is necessary and shall base its approval of the
1214 tax collector’s budget in accordance with the procedures of s.
1215 195.087(2).
1216 Section 29. Section 197.343, Florida Statutes, is amended
1217 to read:
1218 197.343 Tax notices; additional notice required.—
1219 (1) An additional tax notice shall be sent, electronically
1220 or by postal mail, mailed by April 30 to each taxpayer whose
1221 payment has not been received. Electronic transmission of the
1222 additional tax notice may be used only with the express consent
1223 of the property owner. If the electronic transmission is
1224 returned as undeliverable, a second notice must be sent by
1225 postal mail. However, the original electronic transmission is
1226 the official notice for the purposes of this subsection. The
1227 notice shall include a description of the property and a
1228 statement that if the taxes are not paid:
1229 (a) For real property, a tax certificate may be sold; and
1230 (b) For tangible personal property, the property may be
1231 sold the following statement: If the taxes for ...(year)... on
1232 your property are not paid in full, a tax certificate will be
1233 sold for the delinquent taxes, and your property may be sold at
1234 a future date. Contact the tax collector’s office at once.
1235 (2) A duplicate of the additional tax notice required by
1236 subsection (1) shall be mailed to a condominium unit owner’s
1237 condominium association or to a mobile home owner’s homeowners’
1238 association as defined in s. 723.075 if the association has
1239 filed with the tax collector a written request and included a
1240 description of the land. The tax collector is authorized to
1241 charge a reasonable fee for the cost of this service.
1242 (2)(3) When the taxes under s. 193.481 on subsurface rights
1243 have become delinquent and a tax certificate is to be sold under
1244 this chapter, a notice of the delinquency shall be sent given by
1245 first-class mail to the owner of the fee to which these
1246 subsurface rights are attached. The additional notice may be
1247 transmitted electronically only with the express consent of the
1248 fee owner. If the electronic transmission is returned as
1249 undeliverable, a second notice must be sent by postal mail.
1250 However, the original electronic transmission is the official
1251 notice for the purposes of this subsection. On the day of the
1252 tax sale, the fee owner shall have the right to purchase the tax
1253 certificate at the maximum rate of interest provided by law
1254 before bids are accepted for the sale of such certificate.
1255 (3)(4) The tax collector shall send mail such additional
1256 notices as he or she considers proper and necessary or as may be
1257 required by reasonable rules of the department. An additional
1258 notice may be transmitted electronically only with the express
1259 consent of the property owner. If the notice of taxes is sent
1260 electronically and is returned as undeliverable, a second notice
1261 shall be sent by postal mail. However, the original electronic
1262 transmission is the official mailing for purpose of this
1263 section.
1264 Section 30. Subsections (1) and (2) of section 197.344,
1265 Florida Statutes, are amended to read:
1266 197.344 Lienholders; receipt of notices and delinquent
1267 taxes.—
1268 (1) When requested in writing, a tax notice shall be sent
1269 mailed according to the following procedures:
1270 (a) Upon request by any taxpayer who is aged 60 years old
1271 or older over, the tax collector shall send mail the tax notice
1272 to a third party designated by the taxpayer. A duplicate copy of
1273 the notice shall be sent mailed to the taxpayer.
1274 (b) Upon request by a mortgagee stating that the mortgagee
1275 is the trustee of an escrow account for ad valorem taxes due on
1276 the property, the tax notice shall be sent mailed to such
1277 trustee. When the original tax notice is sent mailed to such
1278 trustee, the tax collector shall send mail a duplicate notice to
1279 the owner of the property with the additional statement that the
1280 original has been sent to the trustee.
1281 (c) Upon request by a vendee of an unrecorded or recorded
1282 contract for deed, the tax collector shall send mail a duplicate
1283 notice to such vendee.
1284
1285 The tax collector may establish cutoff dates, periods for
1286 updating the list, and any other reasonable requirements to
1287 ensure that the tax notices are sent mailed to the proper party
1288 on time. Notices shall be sent electronically or by postal mail.
1289 However, electronic transmission may be used only with the
1290 express consent of the person making the request. If the
1291 electronic transmission is returned as undeliverable, a second
1292 notice shall be sent by postal mail. However, the original
1293 electronic transmission is the official notice for the purpose
1294 of this subsection.
1295 (2) On or before May 1 of each year, the holder or
1296 mortgagee of an unsatisfied mortgage, lienholder, or vendee
1297 under a contract for deed, upon filing with the tax collector a
1298 description of property land so encumbered and paying a service
1299 charge of $2, may request and receive information concerning any
1300 delinquent taxes appearing on the current tax roll and
1301 certificates issued on the described property land. Upon receipt
1302 of such request, the tax collector shall furnish the following
1303 information within 60 days following the tax certificate sale:
1304 (a) The description of property on which certificates were
1305 sold.
1306 (b) The number of each certificate issued and to whom.
1307 (c) The face amount of each certificate.
1308 (d) The cost for redemption of each certificate.
1309 Section 31. Section 197.3635, Florida Statutes, is amended
1310 to read:
1311 197.3635 Combined notice of ad valorem taxes and non-ad
1312 valorem assessments; requirements.—A form for the combined
1313 notice of ad valorem taxes and non-ad valorem assessments shall
1314 be produced and paid for by the tax collector. The form shall
1315 meet the requirements of this section and department rules and
1316 shall be subject to approval by the department. By rule, the
1317 department shall provide a format for the form of such combined
1318 notice. The form shall meet the following requirements:
1319 (1) It shall Contain the title “Notice of Ad Valorem Taxes
1320 and Non-ad Valorem Assessments.” The form It shall also contain
1321 a receipt part that can be returned along with the payment to
1322 the tax collector.
1323 (2) It shall provide a clear partition between ad valorem
1324 taxes and non-ad valorem assessments. Such partition shall be a
1325 bold horizontal line approximately 1/8 inch thick.
1326 (2)(3) Within the ad valorem part, it shall Contain the
1327 heading “Ad Valorem Taxes.” within the ad valorem part and
1328 Within the non-ad valorem assessment part, it shall contain the
1329 heading “Non-ad Valorem Assessments.” within the non-ad valorem
1330 assessment part.
1331 (3)(4) It shall Contain the county name, the assessment
1332 year, the mailing address of the tax collector, the mailing
1333 address of one property owner, the legal description of the
1334 property to at least 25 characters, and the unique parcel or tax
1335 identification number of the property.
1336 (4)(5) It shall Provide for the labeled disclosure of the
1337 total amount of combined levies and the total discounted amount
1338 due each month when paid in advance.
1339 (5)(6) It shall Provide a field or portion on the front of
1340 the notice for official use for data to reflect codes useful to
1341 the tax collector.
1342 (6)(7) Provide for the combined notice to shall be set in
1343 type that which is 8 points or larger.
1344 (7)(8) The ad valorem part shall Contain within the ad
1345 valorem part the following:
1346 (a) A schedule of the assessed value, exempted value, and
1347 taxable value of the property.
1348 (b) Subheadings for columns listing taxing authorities,
1349 corresponding millage rates expressed in dollars and cents per
1350 $1,000 of taxable value, and the associated tax.
1351 (c) A listing of taxing authorities listed in the same
1352 sequence and manner as listed on the notice required by s.
1353 200.069(4)(a), with the exception that independent special
1354 districts, municipal service taxing districts, and voted debt
1355 service millages for each taxing authority shall be listed
1356 separately. If a county has too many municipal service taxing
1357 units to list separately, it shall combine them to disclose the
1358 total number of such units and the amount of taxes levied.
1359 (8)(9) Contain within the non-ad valorem assessment part,
1360 it shall contain the following:
1361 (a) Subheadings for columns listing the levying
1362 authorities, corresponding assessment rates expressed in dollars
1363 and cents per unit of assessment, and the associated assessment
1364 amount.
1365 (b) The purpose of the assessment, if the purpose is not
1366 clearly indicated by the name of the levying authority.
1367 (c) A listing of the levying authorities in the same order
1368 as in the ad valorem part to the extent practicable. If a county
1369 has too many municipal service benefit units to list separately,
1370 it shall combine them by function.
1371 (9)(10) It shall Provide instructions and useful
1372 information to the taxpayer. Such information and instructions
1373 shall be nontechnical to minimize confusion. The information and
1374 instructions required by this section shall be provided by
1375 department rule and shall include:
1376 (a) Procedures to be followed when the property has been
1377 sold or conveyed.
1378 (b) Instruction as to mailing the remittance and receipt
1379 along with a brief disclosure of the availability of discounts.
1380 (c) Notification about delinquency and interest for
1381 delinquent payment.
1382 (d) Notification that failure to pay the amounts due will
1383 result in a tax certificate being issued against the property.
1384 (e) A brief statement outlining the responsibility of the
1385 tax collector, the property appraiser, and the taxing
1386 authorities. This statement shall be accompanied by directions
1387 as to which office to contact for particular questions or
1388 problems.
1389 Section 32. Subsections (2) and (4) of section 197.373,
1390 Florida Statutes, are amended to read:
1391 197.373 Payment of portion of taxes.—
1392 (2) The request must be made at least 45 15 days before
1393 prior to the tax certificate sale.
1394 (4) This section does not apply to assessments and
1395 collections relating to fee timeshare real property made
1396 pursuant to the provisions of s. 192.037.
1397 Section 33. Subsections (1) and (3) of section 197.402,
1398 Florida Statutes, are amended to read:
1399 197.402 Advertisement of real or personal property with
1400 delinquent taxes.—
1401 (1) If Whenever legal advertisements are required, the
1402 board of county commissioners shall select the newspaper as
1403 provided in chapter 50. The office of the tax collector shall
1404 pay all newspaper charges, and the proportionate cost of the
1405 advertisements shall be added to the delinquent taxes when they
1406 are collected.
1407 (3) Except as provided in s. 197.432(4), on or before June
1408 1 or the 60th day after the date of delinquency, whichever is
1409 later, the tax collector shall advertise once each week for 3
1410 weeks and shall sell tax certificates on all real property
1411 having with delinquent taxes. If the deadline falls on a
1412 Saturday, Sunday, or legal holiday, it is extended to the next
1413 working day. The tax collector shall make a list of such
1414 properties in the same order in which the property was lands
1415 were assessed, specifying the amount due on each parcel,
1416 including interest at the rate of 18 percent per year from the
1417 date of delinquency to the date of sale; the cost of
1418 advertising; and the expense of sale. For sales that commence on
1419 or before June 1, all certificates shall be issued effective as
1420 of the date of the first day of the sale and the interest to be
1421 paid to the certificateholder shall include the month of June.
1422 Section 34. Section 197.403, Florida Statutes, is amended
1423 to read:
1424 197.403 Publisher to furnish copy of advertisement to tax
1425 collector; Proof of publication; fees.—The newspaper publishing
1426 the notice of a tax sale shall furnish transmit by mail a copy
1427 of the paper containing each notice to the tax collector within
1428 10 days after the last required publication. When the
1429 publication of the tax sale notice is completed as provided by
1430 law, the publisher shall make an affidavit, in the form
1431 prescribed by the department, which shall be delivered to the
1432 tax collector and annexed to the report of certificates sold for
1433 taxes as provided by s. 197.432(9) s. 197.432(8).
1434 Section 35. Subsections (5) and (10) of section 197.413,
1435 Florida Statutes, are amended to read:
1436 197.413 Delinquent personal property taxes; warrants; court
1437 order for levy and seizure of personal property; seizure; fees
1438 of tax collectors.—
1439 (5) Upon the filing of the such petition, the clerk of the
1440 court shall notify each delinquent taxpayer listed in the
1441 petition that a petition has been filed and that, upon
1442 ratification and confirmation of the petition, the tax collector
1443 is will be authorized to issue warrants and levy upon, seize,
1444 and sell so much of the personal property as to satisfy the
1445 delinquent taxes, plus costs, interest, attorney’s fees, and
1446 other charges. The Such notice shall be given by certified mail,
1447 return receipt requested. If the clerk of court and the tax
1448 collector agree, the tax collector may provide the notice.
1449 (10) The tax collector is entitled to a fee of $10 $2 from
1450 each delinquent taxpayer at the time delinquent taxes are
1451 collected. The tax collector is entitled to receive an
1452 additional $8 for each warrant issued.
1453 Section 36. Section 197.414, Florida Statutes, is amended
1454 to read:
1455 197.414 Tax collector to keep Record of warrants and levies
1456 on tangible personal property.—The tax collector shall keep a
1457 record of all warrants and levies made under this chapter and
1458 shall note on such record the date of payment, the amount of
1459 money, if any, received, and the disposition thereof made by him
1460 or her. Such record shall be known as “the tangible personal
1461 property tax warrant register.” and the form thereof shall be
1462 prescribed by the Department of Revenue. The warrant register
1463 may be maintained in paper or electronic form.
1464 Section 37. Subsections (1) and (2) of section 197.4155,
1465 Florida Statutes, are amended to read:
1466 197.4155 Delinquent personal property taxes; installment
1467 payment program.—
1468 (1) A county tax collector may implement a an installment
1469 payment program for the payment of delinquent personal property
1470 taxes. If implemented, the program must be available, upon
1471 application to the tax collector, to each delinquent personal
1472 property taxpayer whose delinquent personal property taxes
1473 exceed $1,000. The tax collector shall require each taxpayer who
1474 requests to participate in the program to submit an application
1475 on a form prescribed by the tax collector which, at a minimum,
1476 must include the name, address, a description of the property
1477 subject to personal property taxes, and the amount of the
1478 personal property taxes owed by the taxpayer.
1479 (2) Within 10 days after a taxpayer who owes delinquent
1480 personal property taxes submits the required application, the
1481 tax collector may shall prescribe a an installment payment plan
1482 for the full payment of the taxpayer’s delinquent personal
1483 property taxes, including any delinquency charges, interest, and
1484 costs allowed by this chapter. The plan must be in writing and
1485 must be delivered to the taxpayer after it is prescribed. When
1486 At the time the plan is developed, the tax collector may
1487 consider a taxpayer’s current and anticipated future ability to
1488 pay over the time period of a potential installment payment
1489 plan. The plan must provide that if the taxpayer does not follow
1490 the payment terms or fails to timely file returns or pay current
1491 obligations after the date of the payment plan, the taxpayer is
1492 will be considered delinquent under the terms of the plan, and
1493 any unpaid balance of tax, penalty, or interest scheduled in the
1494 payment plan will be due and payable immediately. The plan must
1495 also provide that unpaid tax amounts bear interest as provided
1496 by law. In prescribing a such an installment payment plan, the
1497 tax collector may exercise flexibility as to the dates, amounts,
1498 and number of payments required to collect all delinquent
1499 personal property taxes owed by the taxpayer, except that the
1500 plan must provide for the full satisfaction of all amounts owed
1501 by the taxpayer within by no later than 3 years after the due
1502 date of the first payment under the plan.
1503 Section 38. Section 197.416, Florida Statutes, is amended
1504 to read:
1505 197.416 Continuing duty of the tax collector to collect
1506 delinquent tax warrants; limitation of actions.—It is shall be
1507 the duty of the tax collector issuing a tax warrant for the
1508 collection of delinquent tangible personal property taxes to
1509 continue from time to time his or her efforts to collect such
1510 taxes for a period of 7 years after from the date of the
1511 ratification issuance of the warrant. After the expiration of 7
1512 years, the warrant is will be barred by this statute of
1513 limitation, and no action may be maintained in any court. A tax
1514 collector or his or her successor is shall not be relieved of
1515 accountability for collection of any taxes assessed on tangible
1516 personal property until he or she has completely performed every
1517 duty devolving upon the tax collector as required by law.
1518 Section 39. Subsection (1) of section 197.417, Florida
1519 Statutes, is amended to read:
1520 197.417 Sale of personal property after seizure.—
1521 (1) When personal property is levied upon for delinquent
1522 taxes as provided for in s. 197.413, at least 7 15 days before
1523 the sale the tax collector shall give public notice by
1524 advertisement of the time and place of sale of the property to
1525 be sold. The notice shall be posted in at least two three public
1526 places in the county, one of which shall be at the courthouse,
1527 and the property shall be sold at public auction at the location
1528 noted in the advertisement. Notice posted on the Internet
1529 qualifies as one location. The property sold shall be present if
1530 practical. If the sale is conducted electronically, a
1531 description of the property and a photograph, when practical,
1532 shall be available. At any time before the sale the owner or
1533 claimant of the property may release the property by the payment
1534 of the taxes, plus delinquent charges, interest, and costs, for
1535 which the property was liable to be sold. In all cases,
1536 immediate payment for the property shall be required. In case
1537 such a sale is made, the tax collector shall be entitled to the
1538 same fees and charges as are allowed sheriffs upon execution
1539 sales.
1540 Section 40. Section 197.432, Florida Statutes, is amended
1541 to read:
1542 197.432 Sale of tax certificates for unpaid taxes.—
1543 (1) On the day and approximately at the time designated in
1544 the notice of the sale, the tax collector shall commence the
1545 sale of tax certificates on the real property those lands on
1546 which taxes have not been paid. The tax collector, and he or she
1547 shall continue the sale from day to day until each certificate
1548 is sold to pay the taxes, interest, costs, and charges on the
1549 parcel described in the certificate. In case there are no
1550 bidders, the certificate shall be issued to the county. The tax
1551 collector shall offer all certificates on the property lands as
1552 they are listed on the tax roll assessed. The tax collector may
1553 conduct the sale of tax certificates for unpaid taxes pursuant
1554 to this section by electronic means, which may allow for proxy
1555 bidding. Such electronic means must comply with the procedures
1556 provided in this chapter. A tax collector who chooses to conduct
1557 such electronic sales may receive electronic deposits and
1558 payments related to the tax certificate sale.
1559 (2) A lien created through the sale of a tax certificate
1560 may not be enforced in any manner except as prescribed in this
1561 chapter.
1562 (3) If the Delinquent real property taxes on a real
1563 property and all interest, costs, and charges are paid before a
1564 tax certificate is awarded to a buyer or struck to the county
1565 the tax collector may not issue the tax certificate of all
1566 governmental units due on a parcel of land in any one year shall
1567 be combined into one certificate. After a tax certificate is
1568 awarded to a buyer or struck to the county, the delinquent
1569 taxes, interest, costs, and charges are paid by the redemption
1570 of the tax certificate.
1571 (4) A tax certificate representing less than $250 $100 in
1572 delinquent taxes on property that has been granted a homestead
1573 exemption for the year in which the delinquent taxes were
1574 assessed may not be sold at public auction or by electronic sale
1575 as provided in subsection (1) (16) but must shall be issued by
1576 the tax collector to the county at the maximum rate of interest
1577 allowed by this chapter. The provisions of s. 197.4725 or s.
1578 197.502(3) may shall not be invoked if as long as the homestead
1579 exemption is granted to the person who received the homestead
1580 exemption for the year in which the tax certificate was issued.
1581 However, if when all such tax certificates and accrued interest
1582 thereon represent an amount of $250 $100 or more, the provisions
1583 of s. 197.502(3) shall be invoked.
1584 (5) A tax certificate that has not been sold on property
1585 for which a tax deed application is pending shall be struck to
1586 the county.
1587 (6)(5) Each certificate shall be awarded struck off to the
1588 person who will pay the taxes, interest, costs, and charges and
1589 will demand the lowest rate of interest, not in excess of the
1590 maximum rate of interest allowed by this chapter. The tax
1591 collector shall accept bids in even increments and in fractional
1592 interest rate bids of one-quarter of 1 percent only. Proxy
1593 bidding is valid if authorized or accepted by the potential
1594 buyer of the certificate. If multiple bidders offer the same
1595 lowest rate of interest, the tax collector shall determine the
1596 method of selecting the bidder to whom the certificate will be
1597 awarded. Acceptable methods include the bid received first or
1598 use of a random number generator. If a certificate is not
1599 purchased there is no buyer, the certificate shall be struck
1600 issued to the county at the maximum rate of interest allowed by
1601 this chapter.
1602 (7)(6) The tax collector may shall require immediate
1603 payment of a reasonable deposit from any person who wishes to
1604 bid for a tax certificate. A person who fails or refuses to pay
1605 any bid made by, or on behalf of, such person him or her is not
1606 entitled to bid or have any other bid accepted or enforced
1607 except as authorized by the tax collector until a new deposit of
1608 100 percent of the amount of estimated purchases has been paid
1609 to the tax collector. When tax certificates are ready for
1610 issuance, The tax collector shall provide written or electronic
1611 notice when certificates are notify each person to whom a
1612 certificate was struck off that the certificate is ready for
1613 issuance. and Payment must be made within 48 hours after from
1614 the transmission of the electronic notice by the tax collector
1615 or receipt of the written notice by the certificate buyer
1616 mailing of such notice or, at the tax collector’s discretion,
1617 all or any portion of the deposit placed by the bidder may be
1618 the deposit shall be forfeited and the bid canceled. In any
1619 event, Payment must shall be made before the issuance delivery
1620 of the certificate by the tax collector. If the tax collector
1621 determines that payment has been requested in error, the tax
1622 collector shall issue a refund within 15 business days after
1623 such payment. Any refund issued after 15 business days shall be
1624 issued with interest at the rate of 5 percent per annum.
1625 (8)(7) The form of the certificate shall be as prescribed
1626 by the department. Upon the cancellation of a any bid:, the tax
1627 collector shall resell that certificate the following day or as
1628 soon thereafter as possible, provided the certificate is sold
1629 within 10 days after cancellation of such bid.
1630 (a) If the sale has not been adjourned, the tax collector
1631 shall reoffer the certificate for sale.
1632 (b) If the sale has been adjourned, the tax collector shall
1633 reoffer the certificate at a subsequent sale. Before the
1634 subsequent sale, the parcels must be readvertised pursuant to s.
1635 197.402(3).
1636 (9)(8) The tax collector shall maintain records make a list
1637 of all the certificates sold for taxes, showing the date of the
1638 sale, the number of each certificate, the name of the owner as
1639 returned, a description of the property land within the
1640 certificate, the name of the purchaser, the interest rate bid,
1641 and the amount for which sale was made. Such records may be
1642 maintained electronically and shall This list shall be cited
1643 known as the “list of tax certificates sold.” The tax collector
1644 shall append to the list a certificate setting forth the fact
1645 that the sale was made in accordance with this chapter.
1646 (10)(9) A certificate may not be sold on, and a nor is any
1647 lien is not created in, property owned by any governmental unit
1648 the property of which has become subject to taxation due to
1649 lease of the property to a nongovernmental lessee. The
1650 delinquent taxes shall be enforced and collected in the manner
1651 provided in s. 196.199(8). However, the ad valorem real property
1652 taxes levied on a leasehold that is taxed as real property under
1653 s. 196.199(2)(b), and for which no rental payments are due under
1654 the agreement that created the leasehold or for which payments
1655 required under the original leasehold agreement have been waived
1656 or prohibited by law before January 1, 1993, must be paid by the
1657 lessee. If the taxes are unpaid, the delinquent taxes become a
1658 lien on the leasehold and may be collected and enforced under
1659 this chapter.
1660 (11)(10) Any tax certificates that issued pursuant to this
1661 section after January 1, 1977, which are void due to an error of
1662 the property appraiser, the tax collector, or the taxing or
1663 levying authority any other county official, or any municipal
1664 official and which are subsequently canceled, or which are
1665 corrected or amended, pursuant to this chapter or chapter 196,
1666 shall earn interest at the rate of 8 percent per year, simple
1667 interest, or the rate of interest bid at the tax certificate
1668 sale, whichever is less, calculated monthly from the date the
1669 certificate was purchased until the date the tax collector
1670 issues the refund is ordered. Refunds made on tax certificates
1671 that are corrected or void shall be processed in accordance with
1672 the procedure set forth in s. 197.182, except that the 4-year
1673 time period provided for in s. 197.182(1)(e) s. 197.182(1)(c)
1674 does not apply to or bar refunds resulting from correction or
1675 cancellation of certificates and release of tax deeds as
1676 authorized herein.
1677 (12)(11) When tax certificates are advertised for sale, The
1678 tax collector is shall be entitled to a commission of 5 percent
1679 on the amount of the delinquent taxes and interest when a tax
1680 certificate is sold actual sale is made. The commission must be
1681 included on the face value of the certificate. However, the tax
1682 collector is shall not be entitled to a any commission for a
1683 certificate that is struck the sale of certificates made to the
1684 county until the certificate is redeemed or purchased commission
1685 is paid upon the redemption or sale of the tax certificates. If
1686 When a tax deed is issued to the county, the tax collector may
1687 shall not receive his or her commission for the certificates
1688 until after the property is sold and conveyed by the county.
1689 (12) All tax certificates issued to the county shall be
1690 held by the tax collector of the county where the lands covered
1691 by the certificates are located.
1692 (13) Delinquent taxes on real property may be paid after
1693 the date of delinquency but prior to the sale of a tax
1694 certificate by paying all costs, advertising charges, and
1695 interest.
1696 (13)(14) The holder of a tax certificate may not directly,
1697 through an agent, or otherwise initiate contact with the owner
1698 of property upon which he or she holds a tax certificate to
1699 encourage or demand payment until 2 years after have elapsed
1700 since April 1 of the year of issuance of the tax certificate.
1701 (14)(15) Any holder of a tax certificate who, prior to the
1702 date 2 years after April 1 of the year of issuance of the tax
1703 certificate, initiates, or whose agent initiates, contact with
1704 the property owner upon which he or she holds a certificate
1705 encouraging or demanding payment may be barred by the tax
1706 collector from bidding at a tax certificate sale. Unfair or
1707 deceptive contact by the holder of a tax certificate to a
1708 property owner to obtain payment is an unfair and deceptive
1709 trade practice, as referenced in s. 501.204(1), regardless of
1710 whether the tax certificate is redeemed. Such unfair or
1711 deceptive contact is actionable under ss. 501.2075-501.211. If
1712 the property owner later redeems the certificate in reliance on
1713 the deceptive or unfair practice, the unfair or deceptive
1714 contact is actionable under applicable laws prohibiting fraud.
1715 (16) The county tax collector may conduct the sale of tax
1716 certificates for unpaid taxes pursuant to this section by
1717 electronic means. Such electronic sales shall comply with the
1718 procedures provided in this chapter. The tax collector shall
1719 provide access to such electronic sale by computer terminals
1720 open to the public at a designated location. A tax collector who
1721 chooses to conduct such electronic sales may receive electronic
1722 deposits and payments related to the tax certificate sale.
1723 Section 41. Section 197.4325, Florida Statutes, is amended
1724 to read:
1725 197.4325 Procedure when checks received for payment of
1726 taxes or tax certificates is are dishonored.—
1727 (1)(a) Within 10 days after a payment for taxes check
1728 received by the tax collector for payment of taxes is
1729 dishonored, the tax collector shall notify the payor maker of
1730 the check that the payment check has been dishonored. If the
1731 official receipt is canceled for nonpayment, the tax collector
1732 shall cancel the official receipt issued for the dishonored
1733 check and shall make an entry on the tax roll that the receipt
1734 was canceled because of a dishonored payment check. Where
1735 practicable, The tax collector may shall make a reasonable
1736 effort to collect the moneys due before canceling the receipt.
1737 (b) The tax collector shall retain a copy of the canceled
1738 tax receipt and the dishonored check for the period of time
1739 required by law.
1740 (2)(a) If When a payment check received by the tax
1741 collector for the purchase of a tax certificate is dishonored
1742 and: the certificate has not been delivered to the bidder, the
1743 tax collector shall retain the deposit and resell the tax
1744 certificate. If the certificate has been delivered to the
1745 bidder, the tax collector shall notify the department, and, upon
1746 approval by the department, the certificate shall be canceled
1747 and resold.
1748 (b) When a bidder’s deposit is forfeited, the tax collector
1749 shall retain the deposit and resell the tax certificate.
1750 (a)1. If The tax certificate sale has been adjourned, the
1751 tax collector shall readvertise the tax certificate to be
1752 resold. If When the bidder’s deposit is forfeited and the
1753 certificate is readvertised, the deposit shall be used to pay
1754 the advertising fees before other costs or charges are imposed.
1755 Any portion of the bidder’s forfeit deposit that remains after
1756 advertising and other costs or charges have been paid shall be
1757 deposited by the tax collector into his or her official office
1758 account. If the tax collector fails to require a deposit and tax
1759 certificates are resold, the advertising charges required for
1760 the second sale may shall not be added to the face value of the
1761 tax certificate.
1762 (b)2. If The tax certificate sale has not been adjourned,
1763 the tax collector shall cancel the previous bid pursuant to s.
1764 197.432(8)(a) and reoffer the certificate for sale add the
1765 certificates to be resold to the sale list and continue the sale
1766 until all tax certificates are sold.
1767 Section 42. Subsection (2) of section 197.442, Florida
1768 Statutes, is amended to read:
1769 197.442 Tax collector not to sell certificates on land on
1770 which taxes have been paid; penalty.—
1771 (2) The office of the tax collector shall be responsible to
1772 the publisher for costs of advertising property lands on which
1773 the taxes have been paid, and the office of the property
1774 appraiser shall be responsible to the publisher for the costs of
1775 advertising property lands doubly assessed or assessed in error.
1776 Section 43. Section 197.443, Florida Statutes, is amended
1777 to read:
1778 197.443 Cancellation of void tax certificates; correction
1779 of tax certificates; procedure.—
1780 (1) The tax collector shall forward a certificate of error
1781 to the department and enter a memorandum of error upon the list
1782 of certificates sold for taxes if When a tax certificate on
1783 lands has been sold for unpaid taxes and:
1784 (a) The tax certificate evidencing the sale is void because
1785 the taxes on the property lands have been paid;
1786 (b) The property was lands were not subject to taxation at
1787 the time of the assessment on which they were sold;
1788 (c) The description of the property in the tax certificate
1789 is void or has been corrected or amended;
1790 (d) An error of commission or omission has occurred which
1791 invalidates the sale;
1792 (e) The circuit court has voided the tax certificate by a
1793 suit to cancel the tax certificate by the holder;
1794 (f) The tax certificate is void for any other reason; or
1795 (g) An error in assessed value has occurred for which the
1796 tax certificate may be corrected.,
1797
1798 the tax collector shall forward a certificate of such error to
1799 the department and enter upon the list of certificates sold for
1800 taxes a memorandum of such error.
1801 (2) The department, upon receipt of the such certificate of
1802 error, if satisfied of the correctness of the certificate of
1803 error or upon receipt of a court order, shall notify the tax
1804 collector, who shall cancel or correct the certificate. A tax
1805 certificate correction or cancellation that has been ordered by
1806 a court or requested by the tax certificateholder and that does
1807 not result from a change made in the assessed value on a tax
1808 roll certified to the tax collector shall be made by the tax
1809 collector without order from the department.
1810 (3)(2) The holder of a tax certificate who pays, redeems,
1811 or causes to be corrected or to be canceled and surrendered by
1812 any other tax certificates, or who pays any subsequent and
1813 omitted taxes or costs, in connection with the foreclosure of a
1814 tax certificate or tax deed that is, and when such other
1815 certificates or such subsequent and omitted taxes are void or
1816 corrected for any reason, the person paying, redeeming, or
1817 causing to be corrected or to be canceled and surrendered the
1818 other tax certificates or paying the other subsequent and
1819 omitted taxes is entitled to a refund obtain the return of the
1820 amount paid together with interest calculated monthly from the
1821 date of payment through the day of issuance of the refund at the
1822 rate specified in s. 197.432(11) therefor.
1823 (a) The county officer or taxing or levying authority that,
1824 as the case may be, which causes an error that results in the
1825 voiding issuance of a void tax certificate shall be charged for
1826 the costs of advertising incurred in the sale of a new the tax
1827 certificate.
1828 (b) If When the owner of a tax certificate requests that
1829 the certificate be canceled for any reason, or that the amount
1830 of the certificate be amended as a result of payments received
1831 due to an intervening bankruptcy or receivership, but does not
1832 seek a refund, the tax collector shall cancel or amend the tax
1833 certificate and a refund shall not be processed. The tax
1834 collector shall require the owner of the tax certificate to
1835 execute a written statement that he or she is the holder of the
1836 tax certificate, that he or she wishes the certificate to be
1837 canceled or amended, and that a refund is not expected and is
1838 not to be made.
1839 (4)(3) If When the tax certificate or a tax deed based upon
1840 the certificate is held by an individual, the collector shall at
1841 once notify the original purchaser of the certificate or tax
1842 deed or the subsequent holder thereof, if known, that upon the
1843 voluntary surrender of the certificate or deed of release of any
1844 his or her rights under the tax deed, a refund will be made of
1845 the amount received by the governmental units for the
1846 certificate or deed, plus $1 for the deed of release.
1847 (5)(4) The refund shall be made in accordance with the
1848 procedure set forth in s. 197.182, except that the 4-year time
1849 period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1850 not apply to or bar refunds resulting from correction or
1851 cancellation of certificates and release of tax deeds as
1852 authorized in this section herein.
1853 Section 44. Section 197.462, Florida Statutes, is amended
1854 to read:
1855 197.462 Transfer of tax certificates held by individuals.—
1856 (1) All tax certificates issued to an individual may be
1857 transferred by endorsement at any time before they are redeemed
1858 or a tax deed is executed thereunder.
1859 (2) The official endorsement of a tax certificate by the
1860 tax collector with the date and the amount received and its
1861 entry on the record of tax certificates sold shall be sufficient
1862 evidence of the assignment of it.
1863 (2)(3) The tax collector shall record the transfer on the
1864 record of tax certificates sold.
1865 (3)(4) The tax collector shall receive $2.25 as a service
1866 charge for each transfer endorsement.
1867 Section 45. Section 197.472, Florida Statutes, is amended
1868 to read:
1869 197.472 Redemption of tax certificates.—
1870 (1) Any person may redeem a tax certificate or purchase a
1871 county-held certificate at any time after the certificate is
1872 issued and before a tax deed is issued or the property is placed
1873 on the list of lands available for sale. The person redeeming or
1874 purchasing a tax certificate shall pay to the tax collector in
1875 the county where the land is situated the face amount plus all
1876 interest, costs, and charges. of the certificate or the part
1877 thereof that the part or interest purchased or redeemed bears to
1878 the whole. Upon purchase or redemption being made, the person
1879 shall pay all taxes, interest, costs, charges, and omitted
1880 taxes, if any, as provided by law upon the part or parts of the
1881 certificate so purchased or redeemed.
1882 (2) When a tax certificate is redeemed and the interest
1883 earned on the tax certificate is less than 5 percent of the face
1884 amount of the certificate, a mandatory minimum interest charge
1885 of an absolute 5 percent shall be levied upon the face value of
1886 the tax certificate. The person redeeming the tax certificate
1887 shall pay the interest rate due on the certificate or the 5
1888 percent 5-percent mandatory minimum interest charge, whichever
1889 is greater. This subsection applies to all county-held tax
1890 certificates and all individual tax certificates except those
1891 with an interest rate bid of zero percent.
1892 (3) After an application for a tax deed is filed but before
1893 a tax deed is issued, a person who wishes to redeem the tax
1894 certificates issued against a property must pay all principle,
1895 fees, and interest that would constitute the minimum bid under
1896 s. 197.542 were the tax deed sale held the date of redemption.
1897 (4)(3) The tax collector shall receive a fee of $6.25 for
1898 each tax certificate purchased or redeemed.
1899 (5)(4) When only A portion of a certificate may be is being
1900 redeemed only if or purchased and such portion can be
1901 ascertained by legal description and the portion to be redeemed
1902 is evidenced by a contract for sale or recorded deed., The tax
1903 collector shall make a written request for apportionment to the
1904 property appraiser and. within 15 days after such request, the
1905 property appraiser shall furnish the tax collector a certificate
1906 apportioning the value to that portion sought to be redeemed and
1907 to the remaining land covered by the certificate.
1908 (5) When a tax certificate is purchased or redeemed, the
1909 tax collector shall give to the person a receipt and certificate
1910 showing the amount paid for the purchase or redemption, a
1911 description of the land, and the date, number, and amount of the
1912 certificate, certificates, or part of certificate which is
1913 purchased or redeemed, which shall be in the form prescribed by
1914 the department. If a tax certificate is redeemed in full, the
1915 certificate shall be surrendered to the tax collector by the
1916 original purchaser and canceled by the tax collector. If only a
1917 part is purchased or redeemed, the portion and description of
1918 land, with date of purchase or redemption, shall be endorsed on
1919 the certificate by the tax collector. The certificate shall be
1920 retained by the owner, or the tax collector if the certificate
1921 is a county-held certificate, subject to the endorsement. The
1922 purchase or redemption shall be entered by the tax collector on
1923 the record of tax certificates sold.
1924 (6) After When a tax certificate is has been purchased or
1925 redeemed, the tax collector shall pay to the owner of the tax
1926 certificate the amount received by the tax collector less the
1927 redemption fee within 15 business days after the date of receipt
1928 of the redemption. If the payment to the tax certificate owner
1929 is not issued within 15 business days, the tax collector shall
1930 pay interest at the rate of 5 percent per annum to the
1931 certificate owner service charges. Along with the payment, the
1932 tax collector shall identify the certificates redeemed and the
1933 amount paid for each certificate. However, if the tax collector
1934 pays the certificateholder electronically, the certificates
1935 redeemed and the amounts paid for each certificate shall be
1936 provided electronically by facsimile or electronic mail within
1937 24 hours after payment.
1938 (7) Nothing in this section shall be deemed to deny any
1939 person the right to purchase or redeem any outstanding tax
1940 certificate in accordance with the law in force when it was
1941 issued. However, the provisions of s. 197.573 relating to
1942 survival of restrictions and covenants after the issuance of a
1943 tax deed are not repealed by this chapter and apply regardless
1944 of the manner in which the tax deed was issued.
1945 (8) The provisions of subsection (5) (4) do not apply to
1946 collections relating to fee timeshare real property made
1947 pursuant to the provisions of s. 192.037.
1948 Section 46. Section 197.4725, Florida Statutes, is created
1949 to read:
1950 197.4725 Purchase of county-held tax certificates.—
1951 (1) Any person may purchase a county-held tax certificate
1952 at any time after the tax certificate is issued and before a tax
1953 deed application is made. The person purchasing a county-held
1954 tax certificate shall pay to the tax collector the face amount
1955 plus all interest, costs, and charges or, subject to s.
1956 197.472(4), the part described in the tax certificate.
1957 (2) If a county-held tax certificate is purchased, the
1958 interest earned shall be calculated at 1.5 percent per month, or
1959 a fraction thereof, to the date of purchase.
1960 (3) The tax collector shall receive a fee of $6.25 for each
1961 county-held tax certificate purchased.
1962 (4) This section does not apply to collections relating to
1963 fee timeshare real property made pursuant to s. 192.037.
1964 (5) The tax collector may use electronic means to make
1965 known county-held tax certificates that are available for
1966 purchase and to complete the purchase. The tax collector may
1967 charge a reasonable fee for costs incurred in providing such
1968 electronic services.
1969 (6) The purchaser of a county-held tax certificate shall be
1970 issued a new tax certificate with a face value that includes all
1971 sums paid to acquire the certificate from the county, including
1972 accrued interest and charges paid under to this section. The
1973 date the county-held certificate was issued shall be the date
1974 used to determine the date on which an application for tax deed
1975 may be made. The date that the new certificate is purchased is
1976 the date that must be used to calculate the interest or minimum
1977 charge due if the certificate is redeemed.
1978 Section 47. Section 197.473, Florida Statutes, is amended
1979 to read:
1980 197.473 Disposition of unclaimed redemption moneys.—
1981 (1) After Money paid to the tax collector for the
1982 redemption of a tax certificate or a tax deed application that
1983 certificates has been held for 90 days, which money is payable
1984 to the holder of a redeemed tax certificate but for which no
1985 claim has been made, or which fails to be presented for payment,
1986 is considered unclaimed as defined in s. 717.113 and shall be
1987 remitted to the state pursuant to s. 717.117, on the first day
1988 of the following quarter the tax collector shall remit such
1989 unclaimed moneys to the board of county commissioners, less the
1990 sum of $5 on each $100 or fraction thereof which shall be
1991 retained by the tax collector as service charges.
1992 (2) Two years after the date the unclaimed redemption
1993 moneys were remitted to the board of county commissioners, all
1994 claims to such moneys are forever barred, and such moneys become
1995 the property of the county.
1996 Section 48. Section 197.482, Florida Statutes, is amended
1997 to read:
1998 197.482 Expiration Limitation upon lien of tax
1999 certificate.—
2000 (1) Seven After the expiration of 7 years after from the
2001 date of issuance of a tax certificate, which is the date of the
2002 first day of the tax certificate sale as advertised under s.
2003 197.432, of a tax certificate, if a tax deed has not been
2004 applied for on the property covered by the certificate, and no
2005 other administrative or legal proceeding, including a
2006 bankruptcy, has existed of record, the tax certificate is null
2007 and void, and the tax collector shall be canceled. The tax
2008 collector shall note cancel the tax certificate, noting the date
2009 of the cancellation of the tax certificate upon all appropriate
2010 records in his or her office. The tax collector shall complete
2011 the cancellation by entering opposite the record of the 7-year
2012 old tax certificate a notation in substantially the following
2013 form: “Canceled by Act of 1973 Florida Legislature.” All
2014 certificates outstanding July 1, 1973, shall have a life of 20
2015 years from the date of issue. This subsection does not apply to
2016 deferred payment tax certificates.
2017 (2) The provisions and limitations herein prescribed for
2018 tax certificates do not apply to tax certificates which were
2019 sold under the provisions of chapter 18296, Laws of Florida,
2020 1937, commonly known as the “Murphy Act.”
2021 Section 49. Section 197.492, Florida Statutes, is amended
2022 to read:
2023 197.492 Errors and insolvencies report list.—On or before
2024 the 60th day after the tax certificate sale is adjourned, the
2025 tax collector shall certify make out a report to the board of
2026 county commissioners a report separately showing the discounts,
2027 errors, double assessments, and insolvencies relating to tax
2028 collections for which credit is to be given, including in every
2029 case except discounts, the names of the parties on whose account
2030 the credit is to be allowed. The report may be submitted in an
2031 electronic format. The board of county commissioners, upon
2032 receiving the report, shall examine it; make such investigations
2033 as may be necessary; and, if the board discovers that the tax
2034 collector has taken credit as an insolvent item any personal
2035 property tax due by a solvent taxpayer, charge the amount of
2036 taxes represented by such item to the tax collector and not
2037 approve the report until the tax collector strikes such item
2038 from the record.
2039 Section 50. Section 197.502, Florida Statutes, is amended
2040 to read:
2041 197.502 Application for obtaining tax deed by holder of tax
2042 sale certificate; fees.—
2043 (1) The holder of a any tax certificate, other than the
2044 county, at any time after 2 years have elapsed since April 1 of
2045 the year of issuance of the tax certificate and before the
2046 cancellation expiration of the certificate 7 years from the date
2047 of issuance, may file the certificate and an application for a
2048 tax deed with the tax collector of the county where the property
2049 lands described in the certificate is are located. The
2050 application may be made on the entire parcel of property or any
2051 part thereof which is capable of being readily separated from
2052 the whole. The tax collector may charge shall be allowed a tax
2053 deed application fee of $75, plus reimbursement for any fee
2054 charged to the tax collector by a vendor for providing an
2055 electronic tax deed application program or service.
2056 (2) A certificateholder, other than the county, may notify
2057 the tax collector at any time of the certificateholder’s intent
2058 to make application for tax deed. However, if the tax deed
2059 application will be filed within the month of the earliest date
2060 allowed pursuant to subsection (1), the certificateholder must
2061 provide the tax collector with a notice of intent to make
2062 application no later than 30 days before the date of
2063 application. The tax collector shall notify the
2064 certificateholder of the total amount due or the estimated
2065 amount due, which must include the amount due for redemption or
2066 purchase of all other outstanding tax certificates, plus
2067 interest; any omitted taxes, plus interest; any delinquent
2068 taxes, plus interest; any costs of an electronic tax deed sale;
2069 and current taxes, if due, which cover the land. The tax
2070 collector shall provide this notice at the earliest possible
2071 date but no later than 30 days following the tax collector’s
2072 receipt of the certficateholder’s notice of intent to make
2073 application. The certificateholder shall pay the total amount
2074 due or the estimated amount due at the time of application. If
2075 the tax collector estimates the costs to redeem the outstanding
2076 certificates, the tax collector must provide a final statement
2077 of the costs within 60 days after receipt of the application.
2078 The applicant shall pay any additional amounts due within 10
2079 days after receipt of a final statement. The tax collector shall
2080 refund any overpayments with interest at the rate of 5 percent
2081 per annum compounded annually within 10 days after providing the
2082 final statement. Any certificateholder, other than the county,
2083 who makes application for a tax deed shall pay the tax collector
2084 at the time of application all amounts required for redemption
2085 or purchase of all other outstanding tax certificates, plus
2086 interest, any omitted taxes, plus interest, any delinquent
2087 taxes, plus interest, and current taxes, if due, covering the
2088 land.
2089 (3) The county in which where the property lands described
2090 in the certificate is are located shall apply make application
2091 for a tax deed on all county-held certificates on property
2092 valued at $5,000 or more on the property appraiser’s most recent
2093 assessment roll, except deferred payment tax certificates, and
2094 may apply for tax deeds make application on those certificates
2095 on property valued at less than $5,000 on the property
2096 appraiser’s most recent assessment roll. The Such application
2097 shall be made 2 years after April 1 of the year of issuance of
2098 the certificates or as soon thereafter as is reasonable. Upon
2099 application for a tax deed, the county shall deposit with the
2100 tax collector all applicable costs and fees, but may shall not
2101 deposit any money to cover the redemption of other outstanding
2102 certificates covering the property land. The tax collector may
2103 charge a tax deed application fee of $75, plus reimbursement for
2104 any fee charged to the tax collector by a vendor for providing
2105 an electronic tax deed application program or service.
2106 (4) The tax collector shall deliver to the clerk of the
2107 circuit court a statement that payment has been made for all
2108 outstanding certificates or, if the certificate is held by the
2109 county, that all appropriate fees have been deposited, and
2110 stating that the following persons are to be notified prior to
2111 the sale of the property:
2112 (a) Any legal titleholder of record if the address of the
2113 owner appears on the record of conveyance of the property lands
2114 to the owner. However, if the legal titleholder of record is the
2115 same as the person to whom the property was assessed on the tax
2116 roll for the year in which the property was last assessed, then
2117 the notice may only be mailed to the address of the legal
2118 titleholder as it appears on the latest assessment roll.
2119 (b) Any lienholder of record who has recorded a lien
2120 against the property described in the tax certificate if an
2121 address appears on the recorded lien.
2122 (c) Any mortgagee of record if an address appears on the
2123 recorded mortgage.
2124 (d) Any vendee of a recorded contract for deed if an
2125 address appears on the recorded contract or, if the contract is
2126 not recorded, any vendee who has applied to receive notice
2127 pursuant to s. 197.344(1)(c).
2128 (e) Any other lienholder who has applied to the tax
2129 collector to receive notice if an address is supplied to the
2130 collector by such lienholder.
2131 (f) Any person to whom the property was assessed on the tax
2132 roll for the year in which the property was last assessed.
2133 (g) Any lienholder of record who has recorded a lien
2134 against a mobile home located on the property described in the
2135 tax certificate if an address appears on the recorded lien and
2136 if the lien is recorded with the clerk of the circuit court in
2137 the county where the mobile home is located.
2138 (h) Any legal titleholder of record of property that is
2139 contiguous to the property described in the tax certificate, if
2140 when the property described is either submerged land or common
2141 elements of a subdivision, if the address of the titleholder of
2142 contiguous property appears on the record of conveyance of the
2143 property land to the that legal titleholder. However, if the
2144 legal titleholder of property contiguous to the property
2145 described in the tax certificate is the same as the person to
2146 whom the property described in the tax certificate was assessed
2147 on the tax roll for the year in which the property was last
2148 assessed, the notice may be mailed only to the address of the
2149 legal titleholder as it appears on the latest assessment roll.
2150 As used in this chapter, the term “contiguous” means touching,
2151 meeting, or joining at the surface or border, other than at a
2152 corner or a single point, and not separated by submerged lands.
2153 Submerged lands lying below the ordinary high-water mark which
2154 are sovereignty lands are not part of the upland contiguous
2155 property for purposes of notification.
2156
2157 The statement must be signed by the tax collector or the tax
2158 collector’s designee, with the tax collector’s seal affixed. The
2159 tax collector may purchase a reasonable bond for errors and
2160 omissions of his or her office in making such statement. The
2161 search of the official records must be made by a direct and
2162 inverse search. “Direct” means the index in straight and
2163 continuous alphabetic order by grantor, and “inverse” means the
2164 index in straight and continuous alphabetic order by grantee.
2165 (5)(a) The tax collector may contract with a title company
2166 or an abstract company at a reasonable fee to provide the
2167 minimum information required in subsection (4), consistent with
2168 rules adopted by the department. If additional information is
2169 required, the tax collector must make a written request to the
2170 title or abstract company stating the additional requirements.
2171 The tax collector may select any title or abstract company,
2172 regardless of its location, as long as the fee is reasonable,
2173 the minimum information is submitted, and the title or abstract
2174 company is authorized to do business in this state. The tax
2175 collector may advertise and accept bids for the title or
2176 abstract company if he or she considers it appropriate to do so.
2177 1. The ownership and encumbrance report must include the be
2178 printed or typed on stationery or other paper showing a
2179 letterhead of the person, firm, or company that makes the
2180 search, and the signature of the individual person who makes the
2181 search or of an officer of the firm must be attached. The tax
2182 collector is not liable for payment to the firm unless these
2183 requirements are met. The report may be submitted to the tax
2184 collector in an electronic format.
2185 2. The tax collector may not accept or pay for any title
2186 search or abstract if no financial responsibility is not assumed
2187 for the search. However, reasonable restrictions as to the
2188 liability or responsibility of the title or abstract company are
2189 acceptable. Notwithstanding s. 627.7843(3), the tax collector
2190 may contract for higher maximum liability limits.
2191 3. In order to establish uniform prices for ownership and
2192 encumbrance reports within the county, the tax collector must
2193 shall ensure that the contract for ownership and encumbrance
2194 reports include all requests for title searches or abstracts for
2195 a given period of time.
2196 (b) Any fee paid for a any title search or abstract must be
2197 collected at the time of application under subsection (1), and
2198 the amount of the fee must be added to the opening bid.
2199 (c) The clerk shall advertise and administer the sale and
2200 receive such fees for the issuance of the deed and sale of the
2201 property as are provided in s. 28.24.
2202 (6)(a) The opening bid:
2203 (a) On county-held certificates on nonhomestead property
2204 shall be the sum of the value of all outstanding certificates
2205 against the property land, plus omitted years’ taxes, delinquent
2206 taxes, interest, and all costs and fees paid by the county.
2207 (b) The opening bid On an individual certificate on
2208 nonhomestead property shall include, in addition to the amount
2209 of money paid to the tax collector by the certificateholder at
2210 the time of application, must include the amount required to
2211 redeem the applicant’s tax certificate and all other costs and
2212 fees paid by the applicant, plus all tax certificates that were
2213 sold subsequent to the filing of the tax deed application and
2214 omitted taxes, if any.
2215 (c) The opening bid on property assessed on the latest tax
2216 roll as homestead property shall include, in addition to the
2217 amount of money required for an opening bid on nonhomestead
2218 property, an amount equal to one-half of the latest assessed
2219 value of the homestead. Payment of one-half of the assessed
2220 value of the homestead property shall not be required if the tax
2221 certificate to which the application relates was sold prior to
2222 January 1, 1982.
2223 (7) On county-held certificates for which there are no
2224 bidders at the public sale, the clerk shall enter the land on a
2225 list entitled “lands available for taxes” and shall immediately
2226 notify the county commission and all other persons holding
2227 certificates against the property land that the property land is
2228 available. During the first 90 days after the property land is
2229 placed on the list of lands available for taxes, the county may
2230 purchase the land for the opening bid or may waive its rights to
2231 purchase the property. Thereafter, any person, the county, or
2232 any other governmental unit may purchase the property land from
2233 the clerk, without further notice or advertising, for the
2234 opening bid, except that if when the county or other
2235 governmental unit is the purchaser for its own use, the board of
2236 county commissioners may cancel omitted years’ taxes, as
2237 provided under s. 197.447. If the county does not elect to
2238 purchase the property land, the county must notify each legal
2239 titleholder of property contiguous to the property land
2240 available for taxes, as provided in paragraph (4)(h), before
2241 expiration of the 90-day period. Interest on the opening bid
2242 continues to accrue through the month of sale as prescribed by
2243 s. 197.542.
2244 (8) Taxes may shall not be extended against parcels listed
2245 as lands available for taxes, but in each year the taxes that
2246 would have been due shall be treated as omitted years and added
2247 to the required minimum bid. If any tax certificates exist or if
2248 an application for a tax deed by a person other than the county
2249 is not filed within 7 Three years after the day the land was
2250 offered for public sale, the land shall escheat to the county in
2251 which it is located, free and clear. If the property was placed
2252 on the list of lands available for taxes as a result of a tax
2253 deed application filed by the county and a tax certificate,
2254 owned by a person other than the county, does not exist on the
2255 property, the property shall escheat 3 years after the day the
2256 property was offered for private sale, free and clear. All tax
2257 certificates, accrued taxes, and liens of any nature against the
2258 property shall be deemed canceled as a matter of law and of no
2259 further legal force and effect, and the clerk shall execute an
2260 escheatment tax deed vesting title in the board of county
2261 commissioners of the county in which the land is located.
2262 (a) When a property escheats to the county under this
2263 subsection, the county is not subject to any liability imposed
2264 by chapter 376 or chapter 403 for preexisting soil or
2265 groundwater contamination due solely to its ownership. However,
2266 this subsection does not affect the rights or liabilities of any
2267 past or future owners of the escheated property and does not
2268 affect the liability of any governmental entity for the results
2269 of its actions that create or exacerbate a pollution source.
2270 (b) The county and the Department of Environmental
2271 Protection may enter into a written agreement for the
2272 performance, funding, and reimbursement of the investigative and
2273 remedial acts necessary for a property that escheats to the
2274 county.
2275 (9) Consolidated applications on more than one tax
2276 certificate are allowed, but a separate statement shall be
2277 issued pursuant to subsection (4), and a separate tax deed shall
2278 be issued pursuant to s. 197.552, for each parcel of property
2279 shown on the tax certificate.
2280 (10) Any fees collected pursuant to this section shall be
2281 refunded to the certificateholder in the event that the tax deed
2282 sale is canceled for any reason.
2283 (11) For any property acquired under this section by the
2284 county for the express purpose of providing infill housing, the
2285 board of county commissioners may, in accordance with s.
2286 197.447, cancel county-held tax certificates and omitted years’
2287 taxes on such properties. Furthermore, the county may not
2288 transfer a property acquired under this section specifically for
2289 infill housing back to a taxpayer who failed to pay the
2290 delinquent taxes or charges that led to the issuance of the tax
2291 certificate or lien. For purposes of this subsection only, the
2292 term “taxpayer” includes the taxpayer’s family or any entity in
2293 which the taxpayer or taxpayer’s family has any interest.
2294 Section 51. Section 197.542, Florida Statutes, is amended
2295 to read:
2296 197.542 Sale at public auction.—
2297 (1) Real property The lands advertised for sale to the
2298 highest bidder as a result of an application filed under s.
2299 197.502 shall be sold at public auction by the clerk of the
2300 circuit court, or his or her deputy, of the county where the
2301 property is lands are located on the date, at the time, and at
2302 the location as set forth in the published notice, which must
2303 shall be during the regular hours the clerk’s office is open. At
2304 the time and place, the clerk shall read the notice of sale and
2305 shall offer the lands described in the notice for sale to the
2306 highest bidder for cash at public outcry. The amount required to
2307 redeem the tax certificate, plus the amounts paid by the holder
2308 to the clerk of the circuit court in charges for costs of sale,
2309 redemption of other tax certificates on the same property lands,
2310 and all other costs to the applicant for tax deed, plus interest
2311 thereon at the rate of 1.5 percent per month for the period
2312 running from the month after the date of application for the
2313 deed through the month of sale and costs incurred for the
2314 service of notice provided for in s. 197.522(2), shall be
2315 considered the bid of the certificateholder for the property. If
2316 tax certificates exist or if delinquent taxes accrued subsequent
2317 to the filing of the tax deed application, the amount required
2318 to redeem such tax certificates or pay such delinquent taxes
2319 shall be included in the minimum bid. However, if the land to be
2320 sold is assessed on the latest tax roll as homestead property,
2321 the bid of the certificateholder shall be increased to include
2322 an amount equal to one-half of the assessed value of the
2323 homestead property as required by s. 197.502. If there are no
2324 higher bids, the property land shall be struck off and sold to
2325 the certificateholder, who shall forthwith pay to the clerk any
2326 amounts included in the minimum bid, the documentary stamp tax,
2327 and recording fees due. Upon payment, and a tax deed shall
2328 thereupon be issued and recorded by the clerk. The tax deed
2329 applicant shall have the option of placing the property on the
2330 list of lands available for taxes in lieu of paying any
2331 additional sums due as a result of the increased minimum bid,
2332 documentary stamps, or recording fees.
2333 (2) If there are other bids, The certificateholder has
2334 shall have the right to bid as others present may bid, and the
2335 property shall be struck off and sold to the highest bidder. The
2336 high bidder shall post with the clerk a nonrefundable cash
2337 deposit of 5 percent of the bid $200 at the time of the sale, to
2338 be applied to the sale price at the time of full payment. Notice
2339 of the this deposit requirement must shall be posted at the
2340 auction site, and the clerk may require that bidders to show
2341 their willingness and ability to post the cost deposit. If full
2342 payment of the final bid and of documentary stamp tax and
2343 recording fees is not made within 24 hours, excluding weekends
2344 and legal holidays, the clerk shall cancel all bids, readvertise
2345 the sale as provided in this section, and pay all costs of the
2346 sale from the deposit. Any remaining funds must be applied
2347 toward the opening bid. The clerk may refuse to recognize the
2348 bid of any person who has previously bid and refused, for any
2349 reason, to honor such bid.
2350 (3) If the sale is canceled for any reason, or the buyer
2351 fails to make full payment within the time required, the clerk
2352 shall immediately readvertise the sale to be held within no
2353 later than 30 days after the date the sale was canceled. Only
2354 one advertisement is necessary. No further notice is required.
2355 The amount of the opening statutory (opening) bid shall be
2356 increased by the cost of advertising, additional clerk’s fees as
2357 provided for in s. 28.24(21), and interest as provided for in
2358 subsection (1). This process must be repeated until the property
2359 is sold and the clerk receives full payment or the clerk does
2360 not receive any bids other than the bid of the
2361 certificateholder. The clerk must shall receive full payment
2362 before prior to the issuance of the tax deed.
2363 (4) A tax deed sale may not be canceled without the consent
2364 of the tax deed applicant for any reason in law or equity other
2365 than that the tax deed application has been redeemed, collection
2366 has been stayed by the filing of a bankruptcy petition, an error
2367 has been discovered in the assessment record, or an error has
2368 been demonstrated in the procedure or process used in processing
2369 the tax deed application or setting the sale.
2370 (5)(4)(a) A clerk may conduct electronic tax deed sales in
2371 lieu of public outcry. The clerk must comply with the procedures
2372 provided in this chapter, except that electronic proxy bidding
2373 shall be allowed and the clerk may require bidders to advance
2374 sufficient funds to pay the deposit required by subsection (2).
2375 The clerk shall provide access to the electronic sale by
2376 computer terminals open to the public at a designated location.
2377 A clerk who conducts such electronic sales may receive
2378 electronic deposits and payments related to the sale. The
2379 portion of an advance deposit from a winning bidder required by
2380 subsection (2) shall, upon acceptance of the winning bid, be
2381 subject to the fee under s. 28.24(10).
2382 (b) Nothing in This subsection does not shall be construed
2383 to restrict or limit the authority of a charter county to
2384 conduct from conducting electronic tax deed sales. In a charter
2385 county where the clerk of the circuit court does not conduct all
2386 electronic sales, the charter county shall be permitted to
2387 receive electronic deposits and payments related to sales it
2388 conducts, as well as to subject the winning bidder to a fee,
2389 consistent with the schedule in s. 28.24(10).
2390 (c) The costs of electronic tax deed sales shall be added
2391 to the charges for the costs of sale under subsection (1) and
2392 paid by the certificateholder when filing an application for a
2393 tax deed.
2394 Section 52. Section 197.522, Florida Statutes, is amended
2395 to read:
2396 197.522 Notice to owner when application for tax deed is
2397 made.—
2398 (1)(a) Except as provided in this section, the clerk of the
2399 circuit court shall notify, by certified mail with return
2400 receipt requested or by registered mail if the notice is to be
2401 sent outside the continental United States, the persons listed
2402 in the tax collector’s statement pursuant to s. 197.502(4) that
2403 an application for a tax deed has been made. Such notice shall
2404 be mailed at least 20 days before prior to the date of sale. If
2405 an no address is not listed in the tax collector’s statement,
2406 then a no notice is not shall be required.
2407 (b) The clerk shall enclose with every copy mailed a
2408 statement as follows:
2409 WARNING: There are unpaid taxes on property which you own
2410 or in which you have a legal interest. Such property will be
2411 sold at public auction notwithstanding its classification as
2412 homestead property, if applicable. The property will be sold at
2413 public auction on ...(date)... unless the back taxes are paid.
2414 To make payment, or to receive further information, contact the
2415 clerk of court immediately at ...(address)..., ...(telephone
2416 number)....
2417 (c) The clerk shall complete and attach to the affidavit of
2418 the publisher a certificate containing the names and addresses
2419 of those persons notified and the date the notice was mailed.
2420 The certificate shall be signed by the clerk and the clerk’s
2421 official seal affixed. The certificate shall be prima facie
2422 evidence of the fact that the notice was mailed. If an no
2423 address is not listed on the tax collector’s certification, the
2424 clerk shall execute a certificate to that effect.
2425 (d) The failure of anyone to receive notice as provided
2426 herein shall not affect the validity of the tax deed issued
2427 pursuant to the notice.
2428 (e) A printed copy of the notice as published in the
2429 newspaper, accompanied by the warning statement described in
2430 paragraph (b), shall be deemed sufficient notice.
2431 (2)(a) In addition to the notice provided in subsection
2432 (1), for property that was not classified as homestead property
2433 on the most recent assessment roll prior to the tax deed
2434 application, the sheriff of the county in which the legal
2435 titleholder resides shall, at least 20 days prior to the date of
2436 sale, notify the legal titleholder of record of the property on
2437 which the tax certificate is outstanding. The original notice
2438 and sufficient copies shall be prepared by the clerk and
2439 provided to the sheriff. Such notice shall be served as
2440 specified in chapter 48; if the sheriff is unable to make
2441 service, he or she shall post a copy of the notice in a
2442 conspicuous place at the legal titleholder’s last known address.
2443 The inability of the sheriff to serve notice on the legal
2444 titleholder shall not affect the validity of the tax deed issued
2445 pursuant to the notice. A legal titleholder of record who
2446 resides outside the state may be notified by the clerk as
2447 provided in subsection (1). The notice shall be in substantially
2448 the following form:
2449 WARNING
2450
2451 There are unpaid taxes on the property which you own.
2452 Such property will be sold at public auction
2453 notwithstanding its classification as homestead
2454 property, if applicable. The property will be sold at
2455 public auction on ...(date)... unless the back taxes
2456 are paid. To make arrangements for payment, or to
2457 receive further information, contact the clerk of
2458 court at ...(address)..., ...(telephone number)....
2459
2460 In addition, if the legal titleholder does not reside in the
2461 county in which the property to be sold is located, a copy of
2462 such notice shall be posted in a conspicuous place on the
2463 property by the sheriff of the county in which the property is
2464 located. However, no posting of notice shall be required if the
2465 property to be sold is classified for assessment purposes,
2466 according to use classifications established by the department,
2467 as nonagricultural acreage or vacant land.
2468 (b) In addition to the notice provided in subsection (1),
2469 for property classified as homestead property on the most recent
2470 assessment roll, the sheriff of the county in which the legal
2471 titleholder resides shall, at least 45 days prior to the date of
2472 sale, provide notice that a tax certificate is outstanding on
2473 such homestead property to the legal titleholder of record. The
2474 original notice and sufficient copies shall be prepared by the
2475 clerk of the circuit court and provided to the sheriff. Such
2476 notice shall be served as provided in chapter 48. If unable to
2477 make service, the sheriff shall post a copy of the notice in a
2478 conspicuous place at the homestead property address. The return
2479 of service shall indicate, in addition to the details of
2480 service, whether the residence exists and whether the residence
2481 appears to be occupied. The inability of the sheriff to serve
2482 notice on the legal titleholder of homestead property subject to
2483 an outstanding tax certificate does not affect the validity of a
2484 tax deed issued on such property pursuant to the notice. The
2485 notice shall be in substantially the following form:
2486 WARNING
2487
2488 There are unpaid taxes on the homestead property you
2489 own. Such property will be sold at public auction on
2490 (date), unless the back taxes are paid,
2491 notwithstanding its classification as homestead
2492 property. To make arrangements for payment or to
2493 receive further information, contact the clerk of the
2494 court immediately at ...(address)..., ...(telephone
2495 number)....
2496 (c)(b) In addition to the notice provided in subsection
2497 (1), the clerk shall notify by certified mail with return
2498 receipt requested, or by registered mail if the notice is to be
2499 sent outside the continental United States, the persons listed
2500 in the tax collector’s statement pursuant to s. 197.502(4)(h)
2501 and to the tax deed applicant that application for a tax deed
2502 has been made. Such notice shall be mailed at least 20 days
2503 prior to the date of sale. If an no address is not listed in the
2504 tax collector’s statement, a then no notice is not shall be
2505 required. Enclosed with the copy of the notice shall be a
2506 statement in substantially the following form:
2507 WARNING
2508
2509 There are unpaid taxes on property contiguous to your
2510 property. The property with the unpaid taxes will be
2511 sold at auction on ...(date)... unless the back taxes
2512 are paid. To make payment, or to receive further
2513 information about the purchase of the property,
2514 contact the clerk of court immediately at
2515 ...(address)..., ...(telephone number)....
2516
2517 Neither the failure of the tax collector to include the list of
2518 contiguous property owners pursuant to s. 197.502(4)(h) in his
2519 or her statement to the clerk nor the failure of the clerk to
2520 mail this notice to any or all of the persons listed in the tax
2521 collector’s statement pursuant to s. 197.502(4)(h) shall be a
2522 basis to challenge the validity of the tax deed issued pursuant
2523 to any notice under this section.
2524 (3) Nothing in This chapter does not prohibit a shall be
2525 construed to prevent the tax collector, or any other public
2526 official, in his or her discretion from giving additional notice
2527 in any form concerning tax certificates and tax sales beyond the
2528 minimum requirements of this chapter.
2529 Section 53. Section 197.552, Florida Statutes, is amended
2530 to read:
2531 197.552 Tax deeds.—
2532 (1) All tax deeds shall be issued in the name of a county
2533 and must shall be signed by the clerk of the county. The deed
2534 shall be witnessed by two witnesses, the official seal shall be
2535 attached thereto, and the deed shall be acknowledged or proven
2536 as other deeds. The charges by the clerk shall be as provided in
2537 s. 28.24. Tax deeds issued to a purchaser of property for
2538 delinquent taxes must be in the form prescribed by the
2539 department. All deeds issued pursuant to this section are prima
2540 facie evidence of the regularity of all proceedings from the
2541 valuation of the property to the issuance of the deed,
2542 inclusive.
2543 (2)(a) Except as specifically provided in this chapter, a
2544 no right, interest, restriction, or other covenant does not
2545 shall survive the issuance of a tax deed.,
2546 (b)1. Liens that survive the issuance of a tax deed include
2547 except that a lien of record held by a municipal or county
2548 governmental unit or, special district, or community development
2549 district. These surviving liens include tax certificates that
2550 were not incorporated in the tax deed application, if, when such
2551 liens were lien is not satisfied from as of the disbursement of
2552 proceeds of sale under the provisions of s. 197.582, shall
2553 survive the issuance of a tax deed.
2554 2. A code enforcement lien survives only as to the amount
2555 expended by the governmental entity to correct the code
2556 deficiency and the amount of the surviving lien may not include
2557 interest, penalties, fines, or attorney’s fees.
2558 (3) A lien surviving the issuance of a tax deed may not
2559 provide a basis to foreclose against the interest of the tax
2560 deed owner unless the owner is reimbursed for the price of
2561 acquiring the tax deed, including recording fees and documentary
2562 stamps, by the holder of the surviving lien or at the time of a
2563 foreclosure sale. If a foreclosure sale results in insufficient
2564 funds to satisfy a surviving lien and reimburse the tax deed
2565 owner, the proceeds of the foreclosure sale shall be distributed
2566 pro rata in recognition of the equal dignity of lien and the tax
2567 deed. The charges by the clerk shall be as provided in s. 28.24.
2568 Tax deeds issued to a purchaser of land for delinquent taxes
2569 shall be in the form prescribed by the department. All deeds
2570 issued pursuant to this section shall be prima facie evidence of
2571 the regularity of all proceedings from the valuation of the
2572 lands to the issuance of the deed, inclusive.
2573 Section 54. Subsection (2) of section 197.582, Florida
2574 Statutes, is amended to read:
2575 197.582 Disbursement of proceeds of sale.—
2576 (2) If the property is purchased for an amount in excess of
2577 the statutory bid of the certificateholder, the excess shall be
2578 paid over and disbursed by the clerk. If the property purchased
2579 is homestead property and the statutory bid includes an amount
2580 equal to at least one-half of the assessed value of the
2581 homestead, that amount shall be treated as excess and
2582 distributed in the same manner. The clerk shall distribute the
2583 excess to the governmental units for the payment of any lien of
2584 record held by a governmental unit against the property,
2585 including any tax certificates not incorporated in the tax deed
2586 application and omitted taxes, if any. If In the event the
2587 excess is not sufficient to pay all of such liens in full, the
2588 excess shall then be paid to each governmental unit pro rata.
2589 If, after all liens of record of the governmental units upon the
2590 property are paid in full, there remains a balance of
2591 undistributed funds, the balance of the purchase price shall be
2592 retained by the clerk for the benefit of the persons described
2593 in s. 197.522(1)(a), except those persons described in s.
2594 197.502(4)(h), as their interests may appear. The clerk shall
2595 mail notices to such persons notifying them of the funds held
2596 for their benefit. Any service charges, at the same rate as
2597 prescribed in s. 28.24(10), and costs of mailing notices shall
2598 be paid out of the excess balance held by the clerk. Excess
2599 proceeds shall be held and disbursed in the same manner as
2600 unclaimed redemption moneys in s. 197.473. If In the event
2601 excess proceeds are not sufficient to cover the service charges
2602 and mailing costs, the clerk shall receive the total amount of
2603 excess proceeds as a service charge.
2604 Section 55. Section 197.602, Florida Statutes, is amended
2605 to read:
2606 197.602 Reimbursement required in challenges to the
2607 validity of a tax deed Party recovering land must refund taxes
2608 paid and interest.—
2609 (1) If a party successfully challenges the validity of a
2610 tax deed in an action at law or equity, but the taxes for which
2611 the tax deed was sold were not paid before the tax deed was
2612 issued, the party shall pay to the party against whom the
2613 judgment or decree is entered:
2614 (a) The amount paid for the tax deed and all taxes paid
2615 upon the land, together with 12 percent interest thereon per
2616 year from the date of the issuance of the tax deed;
2617 (b) All legal expenses in obtaining the tax deed, including
2618 publication of notice and clerk’s fees for issuing and recording
2619 the tax deed; and
2620 (c) The fair cash value of all maintenance and permanent
2621 improvements made upon the land by the holders under the tax
2622 deed. If, in an action at law or in equity involving the
2623 validity of any tax deed, the court holds that the tax deed was
2624 invalid at the time of its issuance and that title to the land
2625 therein described did not vest in the tax deed holder , then, if
2626 the taxes for which the land was sold and upon which the tax
2627 deed was issued had not been paid prior to issuance of the deed,
2628 the party in whose favor the judgment or decree in the suit is
2629 entered shall pay to the party against whom the judgment or
2630 decree is entered the amount paid for the tax deed and all taxes
2631 paid upon the land, together with 12-percent interest thereon
2632 per year from the date of the issuance of the tax deed and all
2633 legal expenses in obtaining the tax deed, including publication
2634 of notice and clerk’s fees for issuing and recording the tax
2635 deed, and also the fair cash value of all permanent improvements
2636 made upon the land by the holders under the tax deed.
2637 (2) In an action to challenge the validity of a tax deed,
2638 the prevailing party is entitled to all reasonable litigation
2639 expenses including attorney’s fees.
2640 (3) The court shall determine the amount of the expenses
2641 for which a party shall be reimbursed. and the fair cash value
2642 of improvements shall be ascertained and found upon the trial of
2643 the action, and The tax deed holder or anyone holding under the
2644 tax deed has thereunder shall have a prior lien on upon the land
2645 for the payment of the expenses that must be reimbursed to such
2646 persons sums.
2647 Section 56. Section 192.0105, Florida Statutes, is amended
2648 to read
2649 192.0105 Taxpayer rights.—There is created a Florida
2650 Taxpayer’s Bill of Rights for property taxes and assessments to
2651 guarantee that the rights, privacy, and property of the
2652 taxpayers of this state are adequately safeguarded and protected
2653 during tax levy, assessment, collection, and enforcement
2654 processes administered under the revenue laws of this state. The
2655 Taxpayer’s Bill of Rights compiles, in one document, brief but
2656 comprehensive statements that summarize the rights and
2657 obligations of the property appraisers, tax collectors, clerks
2658 of the court, local governing boards, the Department of Revenue,
2659 and taxpayers. Additional rights afforded to payors of taxes and
2660 assessments imposed under the revenue laws of this state are
2661 provided in s. 213.015. The rights afforded taxpayers to assure
2662 that their privacy and property are safeguarded and protected
2663 during tax levy, assessment, and collection are available only
2664 insofar as they are implemented in other parts of the Florida
2665 Statutes or rules of the Department of Revenue. The rights so
2666 guaranteed to state taxpayers in the Florida Statutes and the
2667 departmental rules include:
2668 (1) THE RIGHT TO KNOW.—
2669 (a) The right to be sent a mailed notice of proposed
2670 property taxes and proposed or adopted non-ad valorem
2671 assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2672 (13)(a), and 200.069). The notice must also inform the taxpayer
2673 that the final tax bill may contain additional non-ad valorem
2674 assessments (see s. 200.069(10)).
2675 (b) The right to notification of a public hearing on each
2676 taxing authority’s tentative budget and proposed millage rate
2677 and advertisement of a public hearing to finalize the budget and
2678 adopt a millage rate (see s. 200.065(2)(c) and (d)).
2679 (c) The right to advertised notice of the amount by which
2680 the tentatively adopted millage rate results in taxes that
2681 exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)).
2682 The right to notification by first-class mail of a comparison of
2683 the amount of the taxes to be levied from the proposed millage
2684 rate under the tentative budget change, compared to the previous
2685 year’s taxes, and also compared to the taxes that would be
2686 levied if no budget change is made (see ss. 200.065(2)(b) and
2687 200.069(2), (3), (4), and (8)).
2688 (d) The right that the adopted millage rate will not exceed
2689 the tentatively adopted millage rate. If the tentative rate
2690 exceeds the proposed rate, each taxpayer shall be mailed notice
2691 comparing his or her taxes under the tentatively adopted millage
2692 rate to the taxes under the previously proposed rate, before a
2693 hearing to finalize the budget and adopt millage (see s.
2694 200.065(2)(d)).
2695 (e) The right to be sent notice by first-class mail of a
2696 non-ad valorem assessment hearing at least 20 days before the
2697 hearing with pertinent information, including the total amount
2698 to be levied against each parcel. All affected property owners
2699 have the right to appear at the hearing and to file written
2700 objections with the local governing board (see s. 197.3632(4)(b)
2701 and (c) and (10)(b)2.b.).
2702 (f) The right of an exemption recipient to be sent a
2703 renewal application for that exemption, the right to a receipt
2704 for homestead exemption claim when filed, and the right to
2705 notice of denial of the exemption (see ss. 196.011(6),
2706 196.131(1), 196.151, and 196.193(1)(c) and (5)).
2707 (g) The right, on property determined not to have been
2708 entitled to homestead exemption in a prior year, to notice of
2709 intent from the property appraiser to record notice of tax lien
2710 and the right to pay tax, penalty, and interest before a tax
2711 lien is recorded for any prior year (see s. 196.161(1)(b)).
2712 (h) The right to be informed during the tax collection
2713 process, including: notice of tax due; notice of back taxes;
2714 notice of late taxes and assessments and consequences of
2715 nonpayment; opportunity to pay estimated taxes and non-ad
2716 valorem assessments when the tax roll will not be certified in
2717 time; notice when interest begins to accrue on delinquent
2718 provisional taxes; notice of the right to prepay estimated taxes
2719 by installment; a statement of the taxpayer’s estimated tax
2720 liability for use in making installment payments; and notice of
2721 right to defer taxes and non-ad valorem assessments on homestead
2722 property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2723 197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2724 193.1145(10)(a), and 197.254(1)). However, a taxpayer is deemed
2725 to have waived the right to know if the taxpayer fails to
2726 provide current contact information to the county property
2727 appraiser and tax collector.
2728 (i) The right to an advertisement in a newspaper listing
2729 names of taxpayers who are delinquent in paying tangible
2730 personal property taxes, with amounts due, and giving notice
2731 that interest is accruing at 18 percent and that, unless taxes
2732 are paid, warrants will be issued, prior to petition made with
2733 the circuit court for an order to seize and sell property (see
2734 s. 197.402(2)).
2735 (j) The right to be sent a mailed notice when a petition
2736 has been filed with the court for an order to seize and sell
2737 property and the right to be mailed notice, and to be served
2738 notice by the sheriff, before the date of sale, that application
2739 for tax deed has been made and property will be sold unless back
2740 taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2741 197.522(1)(a) and (2)).
2742 (k) The right to have certain taxes and special assessments
2743 levied by special districts individually stated on the “Notice
2744 of Proposed Property Taxes and Proposed or Adopted Non-Ad
2745 Valorem Assessments” (see s. 200.069).
2746
2747 Notwithstanding the right to information contained in this
2748 subsection, under s. 197.122 property owners are held to know
2749 that property taxes are due and payable annually and charges
2750 property owners with a duty to ascertain the amount of current
2751 and delinquent taxes to obtain the necessary information from
2752 the applicable governmental officials.
2753 (2) THE RIGHT TO DUE PROCESS.—
2754 (a) The right to an informal conference with the property
2755 appraiser to present facts the taxpayer considers to support
2756 changing the assessment and to have the property appraiser
2757 present facts supportive of the assessment upon proper request
2758 of any taxpayer who objects to the assessment placed on his or
2759 her property (see s. 194.011(2)).
2760 (b) The right to petition the value adjustment board over
2761 objections to assessments, denial of exemption, denial of
2762 agricultural classification, denial of historic classification,
2763 denial of high-water recharge classification, disapproval of tax
2764 deferral, and any penalties on deferred taxes imposed for
2765 incorrect information willfully filed. Payment of estimated
2766 taxes does not preclude the right of the taxpayer to challenge
2767 his or her assessment (see ss. 194.011(3), 196.011(6) and
2768 (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2769 193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2770 (c) The right to file a petition for exemption or
2771 agricultural classification with the value adjustment board when
2772 an application deadline is missed, upon demonstration of
2773 particular extenuating circumstances for filing late (see ss.
2774 193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2775 (d) The right to prior notice of the value adjustment
2776 board’s hearing date and the right to the hearing within 4 hours
2777 of scheduled time (see s. 194.032(2)).
2778 (e) The right to notice of date of certification of tax
2779 rolls and receipt of property record card if requested (see ss.
2780 193.122(2) and (3) and 194.032(2)).
2781 (f) The right, in value adjustment board proceedings, to
2782 have all evidence presented and considered at a public hearing
2783 at the scheduled time, to be represented by an attorney or
2784 agent, to have witnesses sworn and cross-examined, and to
2785 examine property appraisers or evaluators employed by the board
2786 who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2787 and 194.035(2)).
2788 (g) The right to be sent mailed a timely written decision
2789 by the value adjustment board containing findings of fact and
2790 conclusions of law and reasons for upholding or overturning the
2791 determination of the property appraiser, and the right to
2792 advertised notice of all board actions, including appropriate
2793 narrative and column descriptions, in brief and nontechnical
2794 language (see ss. 194.034(2) and 194.037(3)).
2795 (h) The right at a public hearing on non-ad valorem
2796 assessments or municipal special assessments to provide written
2797 objections and to provide testimony to the local governing board
2798 (see ss. 197.3632(4)(c) and 170.08).
2799 (i) The right to bring action in circuit court to contest a
2800 tax assessment or appeal value adjustment board decisions to
2801 disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2802 and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2803 (3) THE RIGHT TO REDRESS.—
2804 (a) The right to discounts for early payment on all taxes
2805 and non-ad valorem assessments collected by the tax collector,
2806 except for partial payments as defined in 197.374, the right to
2807 pay installment payments with discounts, and the right to pay
2808 delinquent personal property taxes under a an installment
2809 payment program when implemented by the county tax collector
2810 (see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
2811 197.4155).
2812 (b) The right, upon filing a challenge in circuit court and
2813 paying taxes admitted in good faith to be owing, to be issued a
2814 receipt and have suspended all procedures for the collection of
2815 taxes until the final disposition of the action (see s.
2816 194.171(3)).
2817 (c) The right to have penalties reduced or waived upon a
2818 showing of good cause when a return is not intentionally filed
2819 late, and the right to pay interest at a reduced rate if the
2820 court finds that the amount of tax owed by the taxpayer is
2821 greater than the amount the taxpayer has in good faith admitted
2822 and paid (see ss. 193.072(4) and 194.192(2)).
2823 (d) The right to a refund when overpayment of taxes has
2824 been made under specified circumstances (see ss. 193.1145(8)(e)
2825 and 197.182(1)).
2826 (e) The right to an extension to file a tangible personal
2827 property tax return upon making proper and timely request (see
2828 s. 193.063).
2829 (f) The right to redeem real property and redeem tax
2830 certificates at any time before full payment for a tax deed is
2831 made to the clerk of the court, including documentary stamps and
2832 recording fees issued, and the right to have tax certificates
2833 canceled if sold where taxes had been paid or if other error
2834 makes it void or correctable. Property owners have the right to
2835 be free from contact by a certificateholder for 2 years after
2836 April 1 of the year the tax certificate is issued (see ss.
2837 197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2838 197.472(1) and (7)).
2839 (g) The right of the taxpayer, property appraiser, tax
2840 collector, or the department, as the prevailing party in a
2841 judicial or administrative action brought or maintained without
2842 the support of justiciable issues of fact or law, to recover all
2843 costs of the administrative or judicial action, including
2844 reasonable attorney’s fees, and of the department and the
2845 taxpayer to settle such claims through negotiations (see ss.
2846 57.105 and 57.111).
2847 (4) THE RIGHT TO CONFIDENTIALITY.—
2848 (a) The right to have information kept confidential,
2849 including federal tax information, ad valorem tax returns,
2850 social security numbers, all financial records produced by the
2851 taxpayer, Form DR-219 returns for documentary stamp tax
2852 information, and sworn statements of gross income, copies of
2853 federal income tax returns for the prior year, wage and earnings
2854 statements (W-2 forms), and other documents (see ss. 192.105,
2855 193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2856 (b) The right to limiting access to a taxpayer’s records by a
2857 property appraiser, the Department of Revenue, and the Auditor
2858 General only to those instances in which it is determined that
2859 such records are necessary to determine either the
2860 classification or the value of taxable nonhomestead property
2861 (see s. 195.027(3)).
2862 Section 57. Paragraph (d) of subsection (3) of section
2863 194.011, Florida Statutes, is amended to read:
2864 194.011 Assessment notice; objections to assessments.—
2865 (3) A petition to the value adjustment board must be in
2866 substantially the form prescribed by the department.
2867 Notwithstanding s. 195.022, a county officer may not refuse to
2868 accept a form provided by the department for this purpose if the
2869 taxpayer chooses to use it. A petition to the value adjustment
2870 board shall describe the property by parcel number and shall be
2871 filed as follows:
2872 (d) The petition may be filed, as to valuation issues, at
2873 any time during the taxable year on or before the 25th day
2874 following the mailing of notice by the property appraiser as
2875 provided in subsection (1). With respect to an issue involving
2876 the denial of an exemption, an agricultural or high-water
2877 recharge classification application, an application for
2878 classification as historic property used for commercial or
2879 certain nonprofit purposes, or a deferral, the petition must be
2880 filed at any time during the taxable year on or before the 30th
2881 day following the mailing of the notice by the property
2882 appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2883 196.193 or notice by the tax collector under s. 197.2425
2884 197.253.
2885 Section 58. Subsection (1) of section 194.013, Florida
2886 Statutes, is amended to read:
2887 194.013 Filing fees for petitions; disposition; waiver.—
2888 (1) If so required by resolution of the value adjustment
2889 board, a petition filed pursuant to s. 194.011 shall be
2890 accompanied by a filing fee to be paid to the clerk of the value
2891 adjustment board in an amount determined by the board not to
2892 exceed $15 for each separate parcel of property, real or
2893 personal, covered by the petition and subject to appeal.
2894 However, no such filing fee may be required with respect to an
2895 appeal from the disapproval of homestead exemption under s.
2896 196.151 or from the denial of tax deferral under s. 197.2425
2897 197.253. Only a single filing fee shall be charged under this
2898 section as to any particular parcel of property despite the
2899 existence of multiple issues and hearings pertaining to such
2900 parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2901 or (f), a single filing fee shall be charged. Such fee shall be
2902 calculated as the cost of the special magistrate for the time
2903 involved in hearing the joint petition and shall not exceed $5
2904 per parcel. Said fee is to be proportionately paid by affected
2905 parcel owners.
2906 Section 59. Subsection (12) of section 196.011, Florida
2907 Statutes, is amended to read:
2908 196.011 Annual application required for exemption.—
2909 (12) Notwithstanding subsection (1), if when the owner of
2910 property otherwise entitled to a religious exemption from ad
2911 valorem taxation fails to timely file an application for
2912 exemption, and because of a misidentification of property
2913 ownership on the property tax roll the owner is not properly
2914 notified of the tax obligation by the property appraiser and the
2915 tax collector, the owner of the property may file an application
2916 for exemption with the property appraiser. The property
2917 appraiser must consider the application, and if he or she
2918 determines the owner of the property would have been entitled to
2919 the exemption had the property owner timely applied, the
2920 property appraiser must grant the exemption. Any taxes assessed
2921 on such property shall be canceled, and if paid, refunded. Any
2922 tax certificates outstanding on such property shall be canceled
2923 and refund made pursuant to s. 197.432(11) s. 197.432(10).
2924 Section 60. Section 197.603, Florida Statutes, is created
2925 to read:
2926 197.603 Declaration of legislative findings and intent.—The
2927 Legislature finds that the state has a strong interest in
2928 ensuring due process and public confidence in a uniform, fair,
2929 efficient, and accountable collection of property taxes by
2930 county tax collectors. Therefore, tax collectors shall be
2931 supervised by the Department of Revenue pursuant to s.
2932 195.002(1). Moreover, the Legislature intends that the property
2933 tax collection authorized by this chapter under s. 9(a), Art.
2934 VII of the State Constitution be free from the influence or the
2935 appearance of influence of the local governments who levy
2936 property taxes and receive property tax revenues.
2937 Section 61. Sections 197.202, 197.242, 197.304, 197.3041,
2938 197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2939 197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2940 197.3077, 197.3078, and 197.3079, Florida Statutes, are
2941 repealed.
2942 Section 62. This act shall take effect July 1, 2010.