Senate Bill 1686

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    Florida Senate - 1998                                  SB 1686

    By Senator Ostalkiewicz





    12-1533-98

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation (RAB);

  3         amending s. 193.075, F.S.; providing for

  4         certain recreation vehicle-type units to be

  5         considered mobile homes for purposes of ad

  6         valorem taxation; amending s. 197.162, F.S.;

  7         providing for discounts on early tax payments;

  8         amending s. 197.182, F.S.; providing for

  9         automatic refunds of overpayments of tax

10         greater than $5; amending s. 197.243, F.S.;

11         redefining the term "household" to exclude

12         boarders and renters; amending s. 197.252,

13         F.S.; providing a formula for estimating

14         household income; amending s. 197.253, F.S.;

15         providing for notification by the property

16         appraiser concerning homestead status; amending

17         s. 197.332, F.S.; providing for collection of

18         penalties, interest, and costs for delinquent

19         taxes; amending s. 197.344, F.S.; providing for

20         tax notices for lienholders, trustees, and

21         vendees; amending s. 197.402, F.S.; providing

22         for advertisement of the address of delinquent

23         taxpayers; amending s. 197.413, F.S.; providing

24         for advertising costs to be added to tax

25         warrants; amending s. 197.432, F.S.;

26         prescribing conditions for bidding on tax

27         certificates; amending s. 197.443, F.S.;

28         providing for recouping costs of advertising

29         void tax certificates; providing for

30         cancellation of tax certificates at the request

31         of the owner; amending s. 197.542, F.S.;

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  1         authorizing the clerk to refuse certain bids

  2         for lands sold at public auction; creating s.

  3         197.4325, F.S.; providing a procedure for

  4         handling bad checks received for payment of

  5         taxes or tax certificates; providing an

  6         effective date.

  7

  8  Be It Enacted by the Legislature of the State of Florida:

  9

10         Section 1.  Subsection (3) is added to section 193.075,

11  Florida Statutes, to read:

12         193.075  Mobile homes.--

13         (3)  For purposes of this section, the term "mobile

14  home" includes vehicular units defined as recreational

15  vehicle-type units in s. 320.01.

16         Section 2.  Section 197.162, Florida Statutes, is

17  amended to read:

18         197.162  Discounts; amount and time.--On all taxes

19  assessed on the county tax rolls and collected by the county

20  tax collector, discounts for early payment thereof shall be at

21  the rate of 4 percent in the month of November or at any time

22  within 30 days after the mailing of the original tax notice; 3

23  percent in the month of December; 2 percent in the following

24  month of January; 1 percent in the following month of

25  February; and zero percent in the following month of March or

26  within 30 days prior to the date of delinquency if the date of

27  delinquency is after April 1. When a taxpayer makes a request

28  to have the original tax notice corrected, the discount rate

29  for early payment applicable at the time the request for

30  correction is made shall apply for 30 days after the mailing

31  of the corrected tax notice. A discount shall apply at the

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    Florida Senate - 1998                                  SB 1686
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  1  rate of 4 percent for 30 days after the mailing of a tax

  2  notice resulting from the action of a value adjustment board.

  3  Thereafter, the regular discount periods shall apply. For the

  4  purposes of this section, when a discount period ends on a

  5  Saturday, Sunday, or legal holiday, the discount period shall

  6  be extended to the next working day, if payment is delivered

  7  to a designated collection office of the tax collector.

  8         Section 3.  Paragraph (b) of subsection (1) and

  9  subsection (3) of section 197.182, Florida Statutes, are

10  amended to read:

11         197.182  Department of Revenue to pass upon and order

12  refunds.--

13         (1)

14         (b)  Those refunds that which have been ordered by a

15  court and those refunds that which do not result from changes

16  made in the assessed value on a tax roll certified to the tax

17  collector shall be made directly by the tax collector without

18  order from the department and shall be made from undistributed

19  funds without approval of the various taxing authorities.

20  Overpayments in the amount of $5 or less may be retained by

21  the tax collector unless a written claim for a refund is

22  received from the taxpayer. Overpayments over $5 resulting

23  from taxpayer error, if determined within the 4-year period of

24  limitation, are to be automatically refunded to the taxpayer.

25  Such refunds do not require approval from the department.

26         (3)  A refund ordered by the department pursuant to

27  this section shall be made by the tax collector in one

28  aggregate amount composed of all the pro rata shares of the

29  several taxing authorities concerned, except that a partial

30  refund is allowed when one or more of the taxing authorities

31  concerned do not have funds currently available to pay their

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    Florida Senate - 1998                                  SB 1686
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  1  pro rata shares of the refund and this would cause an

  2  unreasonable delay in the total refund.  A statement by the

  3  tax collector explaining the refund shall accompany the refund

  4  payment. When taxes become delinquent as a result of a refund

  5  pursuant to subparagraph (1)(a)4., the tax collector shall

  6  notify the property owner that the taxes have become

  7  delinquent and that a tax certificate will be sold if the

  8  taxes are not paid within 30 days after the date of

  9  delinquency.

10         Section 4.  Subsection (1) of section 197.243, Florida

11  Statutes, is amended to read:

12         197.243  Definitions.--

13         (1)  "Household" means a person or group of persons

14  living together in a room or group of rooms as a housing unit,

15  but the term does not include persons boarding in or renting a

16  portion of the dwelling.

17         Section 5.  Paragraph (c) of subsection (2) of section

18  197.252, Florida Statutes, is amended to read:

19         197.252  Homestead tax deferral.--

20         (2)

21         (c)  The household income of an applicant who applies

22  for a tax deferral before the end of the calendar year in

23  which the taxes and non-ad valorem assessments are assessed

24  shall be for the current year, adjusted to reflect estimated

25  income for the full calendar year period. The estimate of a

26  full year's household income shall be made by multiplying the

27  household income received to the date of application by a

28  fraction, the numerator being 365 and the denominator being

29  the number of days expired in the calendar year to the date of

30  application.

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  1         Section 6.  Subsection (7) is added to section 197.253,

  2  Florida Statutes, to read:

  3         197.253  Homestead tax deferral; application.--

  4         (7)  The property appraiser shall promptly notify the

  5  tax collector of denials of homestead application and changes

  6  in ownership of properties that have been granted a tax

  7  deferral.

  8         Section 7.  Section 197.332, Florida Statutes, is

  9  amended to read:

10         197.332  Duties of tax collectors.--The tax collector

11  has the authority and obligation to collect all taxes as shown

12  on the tax roll, plus accumulated penalty, interest, and

13  costs, by the date of delinquency or to collect delinquent

14  taxes, penalties, interest, and costs, by sale of tax

15  certificates on real property and by seizure and sale of

16  personal property. The tax collector shall be allowed to

17  collect reasonable attorney's fees and court costs in actions

18  on proceedings to recover delinquent taxes, penalties,

19  interest, and costs.

20         Section 8.  Paragraph (c) of subsection (1) and

21  subsection (2) of section 197.344, Florida Statutes, are

22  amended to read:

23         197.344  Lienholders; receipt of notices and delinquent

24  taxes.--

25         (1)  When requested in writing, a tax notice shall be

26  mailed according to the following procedures:

27         (c)  Upon request by a vendee of an unrecorded or

28  recorded contract for deed, the tax collector shall mail a

29  duplicate notice to such vendee. The tax collector may

30  establish cut-off dates, periods for updating the list, and

31  any other reasonable requirements to ensure that the tax

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  1  notices are mailed to the proper party on time. The trustee or

  2  vendee shall submit the written request annually by a date

  3  determined by the tax collector.

  4         (2)  On or before May 1 of each year, the holder or

  5  mortgagee of an unsatisfied mortgage, lienholder, or vendee

  6  under a contract for deed, upon filing with the tax collector

  7  a description of land encumbered by a recorded mortgage and

  8  paying a service charge of $2, may request and receive

  9  information concerning any delinquent taxes appearing on the

10  current tax roll and certificates issued on the described

11  mortgaged land.  Upon receipt of such request, the tax

12  collector shall furnish the following information to the

13  mortgagee within 60 days following the tax certificate sale:

14         (a)  The description of property on which certificates

15  were sold as requested by the mortgagee.

16         (b)  The number of each certificate issued and to whom.

17         (c)  The face amount of each certificate.

18         (d)  The cost for redemption of each certificate.

19         Section 9.  Subsection (2) of section 197.402, Florida

20  Statutes, is amended to read:

21         197.402  Advertisement of real or personal property

22  with delinquent taxes.--

23         (2)  Within 45 days after the personal property taxes

24  become delinquent, the tax collector shall advertise a list of

25  the names and addresses of delinquent personal property

26  taxpayers and the amount of tax due by each. The advertisement

27  shall include a notice that all personal property taxes are

28  drawing interest at the rate of 18 percent per year and that,

29  unless the delinquent taxes are paid, warrants will be issued

30  thereon pursuant to s. 197.413 and the tax collector will

31  apply to the circuit court for an order directing levy upon

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  1  and seizure of the personal property of the taxpayer for the

  2  unpaid taxes.

  3         Section 10.  Subsection (1) of section 197.413, Florida

  4  Statutes, is amended to read:

  5         197.413  Delinquent personal property taxes; warrants;

  6  court order for levy and seizure of personal property;

  7  seizure; fees of tax collectors.--

  8         (1)  Prior to May 1 of each year immediately following

  9  the year of assessment, the tax collector shall prepare a list

10  of the unpaid personal property taxes containing the names and

11  addresses of the taxpayers and the property subject to the tax

12  as the same appear on the tax roll. Prior to April 30 of the

13  next year, the tax collector shall prepare warrants against

14  the delinquent taxpayers providing for the levy upon, and

15  seizure of, tangible personal property. The cost of

16  advertising delinquent tax shall be added to the tax warrant.

17  The tax collector is not required to issue warrants if

18  delinquent taxes are less than $50. However, such taxes shall

19  remain due and payable.

20         Section 11.  Subsection (6) of section 197.432, Florida

21  Statutes, is amended to read:

22         197.432  Sale of tax certificates for unpaid taxes.--

23         (6)  The tax collector shall require immediate payment

24  of a reasonable deposit from any person who wishes to bid for

25  a tax certificate to whom a certificate may be struck off, and

26  the failure to pay such deposit shall cause the bid to be

27  canceled. A person who fails or refuses to pay any bid made

28  by, or on behalf of, him or her is not entitled to bid or have

29  any other bid accepted or enforced by the tax collector until

30  a new deposit of 100 percent of the amount of estimated

31  purchases has been paid to the tax collector. When tax

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  1  certificates are ready for issuance, the tax collector shall

  2  notify each person to whom a certificate was struck off that

  3  the certificate is ready for issuance and payment must be made

  4  within 48 hours from the mailing of such notice or the deposit

  5  shall be forfeited and the bid canceled.  In any event,

  6  payment shall be made before delivery of the certificate by

  7  the tax collector.

  8         Section 12.  Subsection (2) of section 197.443, Florida

  9  Statutes, is amended to read:

10         197.443  Cancellation of void tax certificates;

11  correction of tax certificates; procedure.--

12         (2)  The holder of a tax certificate who pays, redeems,

13  or causes to be corrected or to be canceled and surrendered by

14  any other tax certificates, or pays any subsequent and omitted

15  taxes or costs, in connection with the foreclosure of a tax

16  certificate or tax deed, and when such other certificates or

17  such subsequent and omitted taxes are void or corrected for

18  any reason, the person paying, redeeming, or causing to be

19  corrected or to be canceled and surrendered the other tax

20  certificates or paying the other subsequent and omitted taxes

21  is entitled to obtain the return of the amount paid therefor.

22         (a)  The county officer or taxing authority, as the

23  case may be, which causes an error that results in the

24  issuance of a void tax certificate shall be charged for the

25  costs of advertising incurred in the sale of the tax

26  certificate.

27         (b)  When the owner of a tax certificate requests that

28  the certificate be canceled for any reason but does not seek a

29  refund, the tax collector shall cancel the tax certificate and

30  a refund shall not be processed. The tax collector shall

31  require the owner of the tax certificate to execute a written

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  1  statement that he or she is the holder of the tax certificate,

  2  that he or she wishes the certificate to be canceled, and that

  3  a refund is not expected and is not to be made.

  4         Section 13.  Subsection (1) of section 197.542, Florida

  5  Statutes, is amended to read:

  6         197.542  Sale at public auction.--

  7         (1)  The lands advertised for sale to the highest

  8  bidder as a result of an application filed under s. 197.502

  9  shall be sold at public auction by the clerk of the circuit

10  court, or his or her deputy, of the county where the lands are

11  located on the date, at the time, and at the location as set

12  forth in the published notice, which shall be during the

13  regular hours the clerk's office is open.  At the time and

14  place, the clerk shall read the notice of sale and shall offer

15  the lands described in the notice for sale to the highest

16  bidder for cash at public outcry. The amount required to

17  redeem the tax certificate, plus the amounts paid by the

18  holder to the clerk of the circuit court in charges for costs

19  of sale, redemption of other tax certificates on the same

20  lands, and all other costs to the applicant for tax deed, plus

21  interest thereon at the rate of 1.5 percent per month for the

22  period running from the month after the date of application

23  for the deed through the month of sale and costs incurred for

24  the service of notice provided for in s. 197.522(2), shall be

25  considered the bid of the certificateholder for the property.

26  However, if the land to be sold is assessed on the latest tax

27  roll as homestead property, the bid of the certificateholder

28  shall be increased to include an amount equal to one-half of

29  the assessed value of the homestead property as required by s.

30  197.502.  If there are no higher bids, the land shall be

31  struck off and sold to the certificateholder.  If there are

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  1  other bids, the certificateholder shall have the right to bid

  2  as others present may bid, and the property shall be struck

  3  off and sold to the highest bidder. The clerk may refuse to

  4  recognize the bid of any person who has previously bid and

  5  refused, for any reason, to honor such bid.

  6         Section 14.  Section 197.4325, Florida Statutes, is

  7  created to read:

  8         197.4325  Procedure when checks received for payment of

  9  taxes or tax certificates are dishonored.--

10         (1)(a)  Within 10 days after a check received by the

11  tax collector for payment of taxes is dishonored, the tax

12  collector shall notify the maker of the check that the check

13  has been dishonored. The tax collector shall cancel the

14  official receipt issued for the dishonored check and shall

15  make an entry on the tax roll that the receipt was canceled

16  because of a dishonored check. Where practicable, the tax

17  collector shall make a reasonable effort to collect the moneys

18  due before canceling the receipt.

19         (b)  The tax collector shall retain a copy of the

20  canceled tax receipt and the dishonored check for the period

21  of time required by law.

22         (2)(a)  When a check received by the tax collector for

23  the purchase of a tax certificate is dishonored and the

24  certificate has not been delivered to the bidder, the tax

25  collector shall retain the deposit and resell the tax

26  certificate. If the certificate has been delivered to the

27  bidder, the tax collector shall notify the department, and,

28  upon approval by the department, the certificate shall be

29  canceled and resold.

30

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  1         (b)  When a bidder's deposit is forfeited the tax

  2  collector shall retain the deposit and resell the tax

  3  certificate.

  4         1.  If the tax certificate sale has adjourned, the tax

  5  collector shall readvertise the tax certificate to be resold.

  6  When the bidder's deposit is forfeited and the certificate is

  7  readvertised, the deposit shall be used to pay the advertising

  8  fees before other costs or charges are imposed. Any portion of

  9  the bidder's forfeit deposit that remains after advertising

10  and other costs or charges have been paid shall be deposited

11  by the tax collector into his or her official office account.

12  If the tax collector fails to require a deposit and tax

13  certificates are resold, the advertising charges required for

14  the second sale shall not be added to the face value of the

15  tax certificate.

16         2.  If the tax certificate sale has not been adjourned,

17  the tax collector shall add the certificates to be resold to

18  the sale list and continue the sale until all tax certificates

19  are sold.

20         Section 15.  This act shall take effect July 1, 1998.

21

22            *****************************************

23                          SENATE SUMMARY

24    Revises varied provisions relating to ad valorem
      taxation, including provisions relating to tax liability
25    of recreation vehicle-type units, discounts on early tax
      payments, automatic refund of certain overpayments,
26    excluding boarders and renters from the definition of
      household, estimation of household income, notification
27    of homestead status, collection of penalties, interest,
      and costs for delinquent taxes, advertising the address
28    of delinquent taxpayers, inclusion of advertising costs
      in tax warrants, conditions for bidding on tax
29    certificates, recoupment of costs of advertising void tax
      certificates, refusal of certain bids for lands sold at
30    public auction, and handling bad checks given for taxes
      or tax certificates.
31

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