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CS/SB 478: Property Taxation

GENERAL BILL by Budget Subcommittee on Finance and Tax ; Thrasher

Property Taxation; Tolls the expiration period of a tax certificate and the statute of limitations relating to proceedings involving tax lien certificates or tax deeds during the period of an intervening bankruptcy. Revises, updates, and consolidates provisions of ch. 197, F.S., relating to definitions, tax collectors, lien of taxes, returns and assessments, unpaid or omitted taxes, discounts, interest rates, Department of Revenue responsibilities, tax bills, judicial sales, prepayment of taxes, etc.

Effective Date: 7/1/2011
 Last Action: 6/17/2011 - Chapter No. 2011-151
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Budget Subcommittee on Finance and Tax (BFT)
  3. Budget (BC)

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  • Bill History

    Date Chamber Action
    1/19/2011 Senate • Filed
    1/25/2011 Senate • Referred to Community Affairs; Budget -SJ 43
    2/10/2011 Senate • On Committee agenda-- Community Affairs, 02/21/11, 1:45 pm, 412 Knott Building
    2/21/2011 Senate • Favorable by Community Affairs; YEAS 7 NAYS 0 -SJ 117
    2/22/2011 Senate • Now in Budget -SJ 117
    3/8/2011 Senate • Introduced -SJ 43
    • Subreferred to Budget Subcommittee on Finance and Tax -SJ 109, 210
    • Now in Budget Subcommittee on Finance and Tax
    • On Committee agenda-- Budget Subcommittee on Finance and Tax, 03/11/11, 8:30 am, 301 Senate Office Building
    3/11/2011 Senate • CS by Budget Subcommittee on Finance and Tax; YEAS 6 NAYS 0 -SJ 204
    • Now in Budget -SJ 204
    3/14/2011 Senate • On Committee agenda-- Budget, 03/15/11, 3:15 pm, 412 Knott Building
    • CS by Budget Subcommittee on Finance and Tax read 1st time -SJ 212
    3/15/2011 Senate • Favorable by- Budget; YEAS 20 NAYS 0 -SJ 232
    3/16/2011 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute) -SJ 232
    3/21/2011 Senate • Placed on Calendar, on 2nd reading -SJ 232
    • Placed on Special Order Calendar, 03/23/11
    3/23/2011 Senate • Read 2nd time -SJ 268
    • Amendment(s) adopted (816424) -SJ 268
    • Ordered engrossed -SJ 268
    • Placed on 3rd reading -SJ 268
    3/24/2011 Senate • Read 3rd time -SJ 284
    • CS passed as amended; YEAS 38 NAYS 0 -SJ 284
    3/29/2011 House • In Messages
    5/2/2011 House • Referred to Calendar -HJ 1010
    • Placed on Special Order Calendar, 05/03/11
    • Received -HJ 1010
    5/3/2011 House • Read 2nd time -HJ 1063
    • Placed on 3rd reading
    5/4/2011 House • Read 3rd time -HJ 1117
    • CS passed; YEAS 114 NAYS 0 -HJ 1117
    5/4/2011 Senate • Ordered enrolled -SJ 851
    6/8/2011 • Signed by Officers and presented to Governor
    6/17/2011 • Approved by Governor
    • Chapter No. 2011-151

    Top of SectionTop of Page

  • CS/SB 478, Enrolled (Current Bill Version) Posted 5/4/2011 at 12:21 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 355 (c1) Property Taxation O'Toole Identical Last Action: 5/3/2011 H Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
    Location: Laid on Table     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Citations - Statutes (80)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 83 (pdf)
    194.011 Assessment notice; objections to assessments. Page 91 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 91 (pdf)
    196.011 Annual application required for exemption. Page 92 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf), Page 7 (pdf)
    197.123 Correcting erroneous returns. Page 9 (pdf), Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 93 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf)
    197.242 Short title. Page 93 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 22 (pdf)
    197.2425 Page 24 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 27 (pdf)
    197.252 Homestead tax deferral. Page 27 (pdf), Page 28 (pdf)
    197.2524 Page 30 (pdf)
    197.2526 Page 33 (pdf)
    197.253 Homestead tax deferral; application. Page 24 (pdf)
    197.254 Annual notification to taxpayer. Page 34 (pdf)
    197.262 Deferred payment tax certificates. Page 35 (pdf)
    197.263 Change in ownership or use of property. Page 35 (pdf)
    197.272 Prepayment of deferred taxes. Page 37 (pdf)
    197.282 Distribution of payments. Page 38 (pdf)
    197.292 Construction. Page 38 (pdf)
    197.301 Penalties. Page 39 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 30 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 93 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 93 (pdf)
    197.3042 Deferred payment tax certificates. Page 93 (pdf)
    197.3043 Change in use or ownership of property. Page 93 (pdf)
    197.3044 Prepayment of deferred taxes. Page 93 (pdf)
    197.3045 Distribution of payments. Page 93 (pdf)
    197.3046 Construction. Page 93 (pdf)
    197.3047 Penalties. Page 93 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 93 (pdf)
    197.3071 Eligibility for tax deferral. Page 33 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 93 (pdf)
    197.3073 Deferral application. Page 93 (pdf)
    197.3074 Deferred payment tax certificates. Page 93 (pdf)
    197.3075 Change in use or ownership of property. Page 93 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 93 (pdf)
    197.3077 Distribution of payments. Page 93 (pdf)
    197.3078 Construction. Page 93 (pdf)
    197.3079 Penalties. Page 93 (pdf)
    197.312 Payment by mortgagee. Page 39 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 39 (pdf), Page 40 (pdf)
    197.332 Duties of tax collectors. Page 41 (pdf)
    197.343 Tax notices; additional notice required. Page 42 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 43 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 45 (pdf)
    197.373 Payment of portion of taxes. Page 48 (pdf)
    197.374 Partial payment of current year taxes. Page 93 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 48 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 49 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 49 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 50 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 50 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 52 (pdf)
    197.417 Sale of personal property after seizure. Page 53 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 53 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 59 (pdf), Page 60 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 61 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 61 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 64 (pdf)
    197.472 Redemption of tax certificates. Page 64 (pdf), Page 65 (pdf)
    197.4725 Page 67 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 68 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 69 (pdf)
    197.492 Errors and insolvencies list. Page 69 (pdf), Page 70 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 70 (pdf)
    197.542 Sale at public auction. Page 78 (pdf)
    197.582 Disbursement of proceeds of sale. Page 81 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 82 (pdf)
    197.603 Page 93 (pdf)

    Top of SectionTop of Page

  • CS/SB 478, Engrossed 1 Posted 3/23/2011 at 11:12 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 355 (c1) Property Taxation O'Toole Identical Last Action: 5/3/2011 H Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
    Location: Laid on Table     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Floor Votes (2)

    Date Chamber Result
    3/24/2011 4:51 PM Senate 38 Yeas - 0 Nays
    5/4/2011 11:05 AM House 114 Yeas - 0 Nays

    Citations - Statutes (80)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 83 (pdf)
    194.011 Assessment notice; objections to assessments. Page 91 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 91 (pdf)
    196.011 Annual application required for exemption. Page 92 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf), Page 7 (pdf)
    197.123 Correcting erroneous returns. Page 9 (pdf), Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 93 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf)
    197.242 Short title. Page 93 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 22 (pdf)
    197.2425 Page 24 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 27 (pdf)
    197.252 Homestead tax deferral. Page 27 (pdf), Page 28 (pdf)
    197.2524 Page 30 (pdf)
    197.2526 Page 33 (pdf)
    197.253 Homestead tax deferral; application. Page 24 (pdf)
    197.254 Annual notification to taxpayer. Page 34 (pdf)
    197.262 Deferred payment tax certificates. Page 35 (pdf)
    197.263 Change in ownership or use of property. Page 35 (pdf)
    197.272 Prepayment of deferred taxes. Page 37 (pdf)
    197.282 Distribution of payments. Page 38 (pdf)
    197.292 Construction. Page 38 (pdf)
    197.301 Penalties. Page 39 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 30 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 93 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 93 (pdf)
    197.3042 Deferred payment tax certificates. Page 93 (pdf)
    197.3043 Change in use or ownership of property. Page 93 (pdf)
    197.3044 Prepayment of deferred taxes. Page 93 (pdf)
    197.3045 Distribution of payments. Page 93 (pdf)
    197.3046 Construction. Page 93 (pdf)
    197.3047 Penalties. Page 93 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 93 (pdf)
    197.3071 Eligibility for tax deferral. Page 33 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 93 (pdf)
    197.3073 Deferral application. Page 93 (pdf)
    197.3074 Deferred payment tax certificates. Page 93 (pdf)
    197.3075 Change in use or ownership of property. Page 93 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 93 (pdf)
    197.3077 Distribution of payments. Page 93 (pdf)
    197.3078 Construction. Page 93 (pdf)
    197.3079 Penalties. Page 93 (pdf)
    197.312 Payment by mortgagee. Page 39 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 39 (pdf), Page 40 (pdf)
    197.332 Duties of tax collectors. Page 41 (pdf)
    197.343 Tax notices; additional notice required. Page 42 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 43 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 45 (pdf)
    197.373 Payment of portion of taxes. Page 48 (pdf)
    197.374 Partial payment of current year taxes. Page 93 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 48 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 49 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 49 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 50 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 50 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 52 (pdf)
    197.417 Sale of personal property after seizure. Page 53 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 53 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 59 (pdf), Page 60 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 61 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 61 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 64 (pdf)
    197.472 Redemption of tax certificates. Page 64 (pdf), Page 65 (pdf)
    197.4725 Page 67 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 68 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 69 (pdf)
    197.492 Errors and insolvencies list. Page 69 (pdf), Page 70 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 70 (pdf)
    197.542 Sale at public auction. Page 78 (pdf)
    197.582 Disbursement of proceeds of sale. Page 81 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 82 (pdf)
    197.603 Page 93 (pdf)

    Top of SectionTop of Page

  • CS/SB 478, Committee Substitute 1 Posted 3/11/2011 at 3:57 PM

    Bill Text:   Web Page | PDF
    Analyses:   Budget Subcommittee on Finance and Tax (Post-Meeting) 3/14/2011 (pdf)
    Budget (Pre-Meeting) 3/14/2011 (pdf)
    Budget (Post-Meeting) 3/17/2011 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 355 (c1) Property Taxation O'Toole Similar Last Action: 5/3/2011 H Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
    Location: Laid on Table     		Track This Bill
    H 161 Tax Deeds Mayfield Compare Last Action: 5/7/2011 H Died in Community and Military Affairs Subcommittee
    Location: In committee/council (CMAS)     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    816424 - Amendment
    Delete lines 2034 - 2036 and insert:     		Thrasher 3/21/2011
    6:35 PM     		Senate: Adopted
    3/23/2011     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/15/2011 3:15 PM Budget 20 Yeas - 0 Nays

    Citations - Statutes (80)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 83 (pdf)
    194.011 Assessment notice; objections to assessments. Page 91 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 91 (pdf)
    196.011 Annual application required for exemption. Page 92 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf), Page 7 (pdf)
    197.123 Correcting erroneous returns. Page 9 (pdf), Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 93 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf)
    197.242 Short title. Page 93 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 22 (pdf)
    197.2425 Page 24 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 27 (pdf)
    197.252 Homestead tax deferral. Page 27 (pdf), Page 28 (pdf)
    197.2524 Page 30 (pdf)
    197.2526 Page 33 (pdf)
    197.253 Homestead tax deferral; application. Page 24 (pdf)
    197.254 Annual notification to taxpayer. Page 34 (pdf)
    197.262 Deferred payment tax certificates. Page 35 (pdf)
    197.263 Change in ownership or use of property. Page 35 (pdf)
    197.272 Prepayment of deferred taxes. Page 37 (pdf)
    197.282 Distribution of payments. Page 38 (pdf)
    197.292 Construction. Page 38 (pdf)
    197.301 Penalties. Page 39 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 30 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 93 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 93 (pdf)
    197.3042 Deferred payment tax certificates. Page 93 (pdf)
    197.3043 Change in use or ownership of property. Page 93 (pdf)
    197.3044 Prepayment of deferred taxes. Page 93 (pdf)
    197.3045 Distribution of payments. Page 93 (pdf)
    197.3046 Construction. Page 93 (pdf)
    197.3047 Penalties. Page 93 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 93 (pdf)
    197.3071 Eligibility for tax deferral. Page 33 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 93 (pdf)
    197.3073 Deferral application. Page 93 (pdf)
    197.3074 Deferred payment tax certificates. Page 93 (pdf)
    197.3075 Change in use or ownership of property. Page 93 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 93 (pdf)
    197.3077 Distribution of payments. Page 93 (pdf)
    197.3078 Construction. Page 93 (pdf)
    197.3079 Penalties. Page 93 (pdf)
    197.312 Payment by mortgagee. Page 39 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 39 (pdf), Page 40 (pdf)
    197.332 Duties of tax collectors. Page 41 (pdf)
    197.343 Tax notices; additional notice required. Page 42 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 43 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 45 (pdf)
    197.373 Payment of portion of taxes. Page 48 (pdf)
    197.374 Partial payment of current year taxes. Page 93 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 48 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 49 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 49 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 50 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 50 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 52 (pdf)
    197.417 Sale of personal property after seizure. Page 53 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 53 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 59 (pdf), Page 60 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 61 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 61 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 64 (pdf)
    197.472 Redemption of tax certificates. Page 64 (pdf), Page 65 (pdf)
    197.4725 Page 67 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 68 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 69 (pdf)
    197.492 Errors and insolvencies list. Page 69 (pdf), Page 70 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 70 (pdf)
    197.542 Sale at public auction. Page 78 (pdf)
    197.582 Disbursement of proceeds of sale. Page 81 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 82 (pdf)
    197.603 Page 93 (pdf)

    Top of SectionTop of Page

  • SB 478, Original Filed Version Posted 1/19/2011 at 8:20 AM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Pre-Meeting) 2/18/2011 (pdf)
    Community Affairs (Post-Meeting) 2/22/2011 (pdf)
    Budget Subcommittee on Finance and Tax (Pre-Meeting) 3/9/2011 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 355 Property Taxation O'Toole Similar Last Action: 5/3/2011 H Laid on Table, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151) -HJ 1101
    Location: Laid on Table     		Track This Bill
    H 161 Tax Deeds Mayfield Compare Last Action: 5/7/2011 H Died in Community and Military Affairs Subcommittee
    Location: In committee/council (CMAS)     		Track This Bill
    S 382 (c1) Property Taxation Bogdanoff Compare Last Action: 5/7/2011 H Died in Messages, companion bill(s) passed, see CS/SB 478 (Ch. 2011-151)
    Location: In messages from Senate     		Track This Bill

    Committee Amendments (11)

    Amendment Sponsor Filed Last Committee Action Format
    420222 - Amendment
    Delete lines 100 - 101 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:57 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    351250 - Amendment
    Delete line 390 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/11/2011
    11:36 AM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    529928 - Amendment
    Delete line 735 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:58 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    800198 - Amendment
    Delete line 1080 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:58 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    600228 - Amendment
    Delete line 1111 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:58 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    128818 - Amendment
    Delete line 1175 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:58 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    569482 - Amendment
    Delete line 1189 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:59 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    403756 - Amendment
    Delete line 1241 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:59 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    383542 - Amendment
    Delete line 1500 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    3:59 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF
    190796 - Amendment
    Delete lines 2032 - 2034 and insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/11/2011
    7:45 AM     		Withdrawn
    3/11/2011     		Web Page
    PDF
    668320 - Amendment
    Between lines 2674 and 2675 insert:     		Budget Subcommittee on Finance and Tax
    (Bogdanoff)     		3/9/2011
    4:00 PM     		Replaced by Committee Substitute
    3/11/2011     		Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    2/21/2011 1:45 PM Community Affairs 7 Yeas - 0 Nays
    3/11/2011 8:30 AM Budget Subcommittee on Finance and Tax 6 Yeas - 0 Nays

    Citations - Statutes (79)

    Citation Catchline Location in Bill Location In Bill Help
    95.051 When limitations tolled. Page 3 (pdf)
    192.0105 Taxpayer rights. Page 83 (pdf)
    194.011 Assessment notice; objections to assessments. Page 91 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 91 (pdf)
    196.011 Annual application required for exemption. Page 92 (pdf)
    197.102 Definitions. Page 5 (pdf)
    197.122 Lien of taxes; dates; application. Page 6 (pdf), Page 7 (pdf)
    197.123 Correcting erroneous returns. Page 9 (pdf), Page 10 (pdf)
    197.146 Page 10 (pdf)
    197.162 Discounts; amount and time. Page 10 (pdf)
    197.172 Interest rate; calculation and minimum. Page 11 (pdf)
    197.182 Department of Revenue to pass upon and order refunds. Page 12 (pdf)
    197.202 Destruction of 20-year-old tax receipts. Page 93 (pdf)
    197.222 Prepayment of estimated tax by installment method. Page 18 (pdf)
    197.2301 Payment of taxes prior to certified roll procedure. Page 21 (pdf)
    197.242 Short title. Page 93 (pdf)
    197.2421 Page 22 (pdf)
    197.2423 Page 22 (pdf)
    197.2425 Page 24 (pdf)
    197.243 Definitions relating to Homestead Property Tax Deferral Act. Page 27 (pdf)
    197.252 Homestead tax deferral. Page 27 (pdf), Page 28 (pdf)
    197.2524 Page 30 (pdf)
    197.2526 Page 33 (pdf)
    197.253 Homestead tax deferral; application. Page 24 (pdf)
    197.254 Annual notification to taxpayer. Page 34 (pdf)
    197.262 Deferred payment tax certificates. Page 35 (pdf)
    197.263 Change in ownership or use of property. Page 35 (pdf)
    197.272 Prepayment of deferred taxes. Page 37 (pdf)
    197.282 Distribution of payments. Page 38 (pdf)
    197.292 Construction. Page 38 (pdf)
    197.301 Penalties. Page 39 (pdf)
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties. Page 30 (pdf)
    197.304 Tax deferral for recreational and commercial working waterfronts. Page 93 (pdf)
    197.3041 Tax deferral for recreational and commercial working waterfronts; application. Page 93 (pdf)
    197.3042 Deferred payment tax certificates. Page 93 (pdf)
    197.3043 Change in use or ownership of property. Page 93 (pdf)
    197.3044 Prepayment of deferred taxes. Page 93 (pdf)
    197.3045 Distribution of payments. Page 93 (pdf)
    197.3046 Construction. Page 93 (pdf)
    197.3047 Penalties. Page 93 (pdf)
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. Page 93 (pdf)
    197.3071 Eligibility for tax deferral. Page 33 (pdf)
    197.3072 Deferral for affordable rental housing properties. Page 93 (pdf)
    197.3073 Deferral application. Page 93 (pdf)
    197.3074 Deferred payment tax certificates. Page 93 (pdf)
    197.3075 Change in use or ownership of property. Page 93 (pdf)
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments. Page 93 (pdf)
    197.3077 Distribution of payments. Page 93 (pdf)
    197.3078 Construction. Page 93 (pdf)
    197.3079 Penalties. Page 93 (pdf)
    197.312 Payment by mortgagee. Page 39 (pdf)
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. Page 39 (pdf), Page 40 (pdf)
    197.332 Duties of tax collectors. Page 41 (pdf)
    197.343 Tax notices; additional notice required. Page 42 (pdf)
    197.344 Lienholders; receipt of notices and delinquent taxes. Page 43 (pdf)
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. Page 45 (pdf)
    197.373 Payment of portion of taxes. Page 48 (pdf)
    197.402 Advertisement of real or personal property with delinquent taxes. Page 48 (pdf)
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. Page 49 (pdf)
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. Page 49 (pdf)
    197.414 Tax collector to keep record of warrants and levies on tangible personal property. Page 50 (pdf)
    197.4155 Delinquent personal property taxes; installment payment program. Page 50 (pdf)
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. Page 52 (pdf)
    197.417 Sale of personal property after seizure. Page 53 (pdf)
    197.432 Sale of tax certificates for unpaid taxes. Page 53 (pdf)
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored. Page 59 (pdf), Page 60 (pdf)
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty. Page 61 (pdf)
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. Page 61 (pdf)
    197.462 Transfer of tax certificates held by individuals. Page 64 (pdf)
    197.472 Redemption of tax certificates. Page 64 (pdf), Page 65 (pdf)
    197.4725 Page 67 (pdf)
    197.473 Disposition of unclaimed redemption moneys. Page 68 (pdf)
    197.482 Limitation upon lien of tax certificate. Page 69 (pdf)
    197.492 Errors and insolvencies list. Page 69 (pdf), Page 70 (pdf)
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees. Page 70 (pdf)
    197.542 Sale at public auction. Page 78 (pdf)
    197.582 Disbursement of proceeds of sale. Page 81 (pdf)
    197.602 Party recovering land must refund taxes paid and interest. Page 82 (pdf)
    197.603 Page 93 (pdf)

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