Senate Bill 2222e1

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    SB 2222                                        First Engrossed



  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         197.122, F.S.; specifying the time within which

  4         property appraisers may correct a material

  5         mistake of fact in an appraisal; allowing the

  6         property appraiser to directly submit a

  7         correction and refund order to the tax

  8         collector; creating s. 197.4155, F.S.;

  9         authorizing county tax collectors to implement

10         an installment payment program for delinquent

11         personal property taxes; providing for a tax

12         collector to prescribe an installment payment

13         plan within a specified time period; allowing

14         flexibility; prescribing limitations upon the

15         duration of an installment plan; providing that

16         tax warrants against a taxpayer participating

17         in a plan are unenforceable if specified

18         conditions are met; authorizing the tax

19         collector to use all legally available

20         enforcement methods if taxes due under an

21         installment plan are not paid in full; amending

22         s. 197.432, F.S.; revising requirements for

23         calculating the rate of interest on void tax

24         certificates; prohibiting holders of tax

25         certificates from contacting property owners

26         and demanding payment; providing for barring

27         the holder of a tax certificate from bidding at

28         a certificate sale; providing that any such

29         contact is an unfair or deceptive trade

30         practice; amending s. 200.069, F.S.; providing

31         for the notice of proposed property taxes to


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    SB 2222                                        First Engrossed



  1         include a notice of proposed non-ad valorem

  2         assessments, if requested by the local

  3         governing board levying the non-ad valorem

  4         assessments and agreed to by the property

  5         appraiser; amending s. 170.201, F.S.; allowing

  6         municipalities to exempt certain government

  7         financed or insured housing facilities from

  8         special assessments for emergency medical

  9         services; creating s. 213.68, F.S.; specifying

10         the garnishment authority and procedures

11         applicable to counties which self-administer

12         the local option tourist development tax;

13         providing an effective date.

14

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

16

17         Section 1.  Effective January 1, 1999, paragraph (b) of

18  subsection (3) of section 197.122, Florida Statutes, is

19  amended to read:

20         197.122  Lien of taxes; dates; application.--

21         (3)  A property appraiser may also correct a material

22  mistake of fact relating to an essential condition of the

23  subject property to reduce an assessment if to do so requires

24  only the exercise of judgment as to the effect on assessed or

25  taxable value of that mistake of fact.

26         (b)  The material mistake of fact may be corrected by

27  the property appraiser, in like manner as provided by law for

28  performing the act in the first place only within 1 year after

29  the approval of the tax roll pursuant to s. 193.1142 60 days

30  after the property appraiser's certification of the tax roll

31  pursuant to s. 193.122(2), and, when so corrected, the act


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    SB 2222                                        First Engrossed



  1  becomes valid ab initio and in no way affects any process by

  2  law for the enforcement of the collection of any tax. If such

  3  a correction results in a refund of taxes paid on the basis of

  4  an erroneous assessment contained on the current year's tax

  5  roll for years beginning January 1, 1999, or later, the

  6  property appraiser, at his or her option, may request that the

  7  department pass upon the refund request pursuant to s. 197.182

  8  or may submit the correction and refund order directly to the

  9  tax collector for action in accordance with the notice

10  provisions of s. 197.182(2). Corrections to tax rolls for

11  prior years which would result in refunds must be made

12  pursuant to s. 197.182.

13         Section 2.  Section 197.4155, Florida Statutes, is

14  created to read:

15         197.4155  Delinquent personal property taxes;

16  installment payment program.--

17         (1)  A county tax collector may implement an

18  installment payment program for the payment of delinquent

19  personal property taxes. If implemented, the program must be

20  available, upon application to the tax collector, to each

21  delinquent personal property taxpayer whose delinquent

22  personal property taxes exceed $1,000. The tax collector shall

23  require each taxpayer who requests to participate in the

24  program to submit an application on a form prescribed by the

25  tax collector which, at a minimum, must include the name,

26  address, a description of the property subject to personal

27  property taxes, and the amount of the personal property taxes

28  owed by the taxpayer.

29         (2)  Within 10 days after a taxpayer who owes

30  delinquent personal property taxes submits the required

31  application, the tax collector shall prescribe an installment


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    SB 2222                                        First Engrossed



  1  payment plan for the full payment of the taxpayer's delinquent

  2  personal property taxes, including any delinquency charges,

  3  interest, and costs allowed by this chapter. The plan must be

  4  in writing and must be delivered to the taxpayer after it is

  5  prescribed. At the time the plan is developed, the tax

  6  collector may consider a taxpayer's current and anticipated

  7  future ability to pay over the time period of a potential

  8  installment payment plan. The plan must provide that if the

  9  taxpayer does not follow the payment terms or fails to timely

10  file returns or pay current obligations after the date of the

11  payment plan, the taxpayer will be considered delinquent under

12  the terms of the plan, and any unpaid balance of tax, penalty,

13  or interest scheduled in the payment plan will be due and

14  payable immediately. The plan must also provide that unpaid

15  tax amounts bear interest as provided by law. In prescribing

16  such an installment payment plan, the tax collector may

17  exercise flexibility as to the dates, amounts, and number of

18  payments to collect all delinquent personal property taxes

19  owed by the taxpayer, except that the plan must provide for

20  the full satisfaction of all amounts owed by the taxpayer by

21  no later than 3 years after the due date of the first payment

22  under the plan.

23         (3)  If a tax warrant is issued under s. 197.413

24  against a delinquent taxpayer who is participating in an

25  installment payment plan under this section, the tax warrant

26  is unenforceable as long as the taxpayer is neither delinquent

27  under the terms of the installment payment plan nor attempting

28  to remove or dispose of the personal property that is subject

29  to the tax warrant.

30         (4)  If the amounts due under the installment payment

31  plan are not paid in full in accordance with the terms of the


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    SB 2222                                        First Engrossed



  1  plan, the tax collector may use all enforcement methods

  2  available under the law.

  3         Section 3.  Subsection (10) of section 197.432, Florida

  4  Statutes, is amended, and subsection (14) is added to said

  5  section, to read:

  6         197.432  Sale of tax certificates for unpaid taxes.--

  7         (10)  Any tax certificates issued pursuant to this

  8  section after January 1, 1977, which are void due to an error

  9  of the property appraiser, the tax collector, any other county

10  official, or any municipal official and which are subsequently

11  canceled, or which are corrected, pursuant to this chapter or

12  chapter 196 shall earn interest at the rate of 8 percent per

13  year, simple interest, or the rate of interest bid at the tax

14  certificate sale, whichever is less, calculated from the date

15  the certificate was purchased until the date the refund is

16  ordered.  Refunds made on tax certificates that are corrected

17  or void shall be processed in accordance with the procedure

18  set forth in s. 197.182, except that the 4-year time period

19  provided for in s. 197.182(1)(c) does not apply to or bar

20  refunds resulting from correction or cancellation of

21  certificates and release of tax deeds as authorized herein.

22         (14)  The holder of a tax certificate may not directly,

23  through an agent, or otherwise initiate contact with the owner

24  of property upon which he or she holds a tax certificate to

25  encourage or demand payment.

26         (15)  Any holder of a tax certificate who initiates, or

27  whose agent initiates, contact with the property owner upon

28  which he or she holds a certificate encouraging or demanding

29  payment may be barred by the tax collector from bidding at a

30  tax certificate sale. Unfair or deceptive contact by the

31  holder of a tax certificate to a property owner to obtain


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    SB 2222                                        First Engrossed



  1  payment is an unfair and deceptive trade practice, as

  2  referenced in s. 501.204(1), regardless of whether the holder

  3  of the tax certificate redeems the tax certificate. Such

  4  unfair or deceptive contact is actionable under ss.

  5  501.2075-501.211. If the holder of the tax certificate later

  6  redeems the certificate in reliance on the deceptive or unfair

  7  practice, the unfair or deceptive contact is actionable under

  8  applicable laws prohibiting fraud.

  9         Section 4.  Effective upon becoming law, section

10  200.069, Florida Statutes, is amended to read:

11         200.069  Notice of proposed property taxes and adopted

12  non-ad valorem assessments.--Pursuant to s. 200.065(2)(b), the

13  property appraiser, in the name of the taxing authorities and

14  local governing boards levying non-ad valorem assessments

15  within his or her jurisdiction and at the expense of the

16  county, shall prepare and deliver by first-class mail to each

17  taxpayer to be listed on the current year's assessment roll a

18  notice of proposed property taxes, which notice shall be in

19  substantially the following form. Notwithstanding the

20  provisions of s. 195.022, no county officer shall use a form

21  other than that provided by the department for this purpose,

22  except as provided in subsection (11) and s. 200.065(13).

23         (1)  The notice shall read:

24

25                NOTICE OF PROPOSED PROPERTY TAXES

26                  DO NOT PAY--THIS IS NOT A BILL

27

28         The taxing authorities which levy property taxes

29  against your property will soon hold PUBLIC HEARINGS to adopt

30  budgets and tax rates for the next year.

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    SB 2222                                        First Engrossed



  1         The purpose of these PUBLIC HEARINGS is to receive

  2  opinions from the general public and to answer questions on

  3  the proposed tax change and budget PRIOR TO TAKING FINAL

  4  ACTION.

  5         Each taxing authority may AMEND OR ALTER its proposals

  6  at the hearing.

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  8         (2)  The notice shall further contain information

  9  applicable to the specific parcel in question.  The

10  information shall be in columnar form. There shall be five

11  column headings which shall read:  "Taxing Authority," "Your

12  Property Taxes Last Year," "Your Taxes This Year IF PROPOSED

13  Budget Change is Made," "A Public Hearing on the Proposed

14  Taxes and Budget Will be Held:", and "Your Taxes This Year IF

15  NO Budget Change is Made."

16         (3)  There shall be under each column heading an entry

17  for the county; the school district levy required pursuant to

18  s. 236.02(6); other operating school levies; the municipality

19  or municipal service taxing unit or units in which the parcel

20  lies, if any; the water management district levying pursuant

21  to s. 373.503; a single entry for other independent special

22  districts in which the parcel lies, if any, except as provided

23  in subsection (11); and a single entry for all voted levies

24  for debt service applicable to the parcel, if any.

25         (4)  For each entry listed in subsection (3), there

26  shall appear on the notice the following:

27         (a)  In the first column, a brief, commonly used name

28  for the taxing authority or its governing body. The entry in

29  the first column for the levy required pursuant to s.

30  236.02(6) shall be "By State Law." The entry for other

31  operating school district levies shall be "By Local Board."


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    SB 2222                                        First Engrossed



  1  Both school levy entries shall be indented and preceded by the

  2  notation "Public Schools:". The entry in the first column for

  3  independent special districts other than the water management

  4  district shall be "Independent Special Districts," except as

  5  provided in subsection (11). For voted levies for debt

  6  service, the entry shall be "Voter Approved Debt Payments."

  7         (b)  In the second column, the gross amount of ad

  8  valorem taxes levied against the parcel in the previous year.

  9  If the parcel did not exist in the previous year, the second

10  column shall be blank.

11         (c)  In the third column, the gross amount of ad

12  valorem taxes proposed to be levied in the current year, which

13  amount shall be based on the proposed millage rates provided

14  to the property appraiser pursuant to s. 200.065(2)(b) or, in

15  the case of voted levies for debt service, the millage rate

16  previously authorized by referendum, and the taxable value of

17  the parcel as shown on the current year's assessment roll.

18         (d)  In the fourth column, the date, the time, and a

19  brief description of the location of the public hearing

20  required pursuant to s. 200.065(2)(c). However:

21         1.  No entry shall be made in the fourth column for the

22  line showing independent special districts other than water

23  management districts if that line represents more than one

24  district;

25         2.  For the line showing voted levies for debt service

26  pursuant to paragraph (a), the following statement shall

27  appear: "Includes debt of ...(list of brief, commonly used

28  names for each taxing authority whose debt service levy is

29  included on this line)..."; and

30         3.  For the line showing totals, the following

31  statement shall appear:  "For details on independent special


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    SB 2222                                        First Engrossed



  1  districts and voter-approved debt, contact your Tax Collector

  2  at ...(phone number)...."  If the option in subsection (11) is

  3  utilized, the phrase "independent special districts and" shall

  4  be deleted.

  5         (e)  In the fifth column, the gross amount of ad

  6  valorem taxes which would apply to the parcel in the current

  7  year if each taxing authority were to levy the rolled-back

  8  rate computed pursuant to s. 200.065(1) or, in the case of

  9  voted levies for debt service, the amount previously

10  authorized by referendum.

11         (f)  For special assessments collected utilizing the ad

12  valorem method pursuant to s. 197.363, the previous year's

13  assessment amount shall be added to the ad valorem taxes shown

14  in the second and fifth columns, and the amount proposed to be

15  imposed for the current year shall be added to the ad valorem

16  taxes shown in the third column.

17         (5)  The amounts shown on each line preceding the entry

18  for voted levies for debt service shall include the sum of all

19  ad valorem levies of the applicable unit of local government

20  for operating purposes, including those of dependent special

21  districts (except for municipal service taxing units, which

22  shall be listed on the line for municipalities), and all

23  nonvoted or nondebt service special assessments imposed by the

24  applicable unit of local government to be collected utilizing

25  the ad valorem method.  Voted levies for debt service for all

26  units of local government shall be combined and shown on a

27  single line, including voter-approved special assessments for

28  debt service if collected utilizing the ad valorem method.

29         (6)  Following the entries for each taxing authority, a

30  final entry shall show:  in the first column, the words "Total

31  Property Taxes:" and in the second, third, and fifth columns,


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    SB 2222                                        First Engrossed



  1  the sum of the entries for each of the individual taxing

  2  authorities.  The second, third, and fifth columns shall,

  3  immediately below said entries, be labeled Column 1, Column 2,

  4  and Column 3, respectively.  Below these labels shall appear,

  5  in boldfaced type, the statement:  SEE REVERSE SIDE FOR

  6  EXPLANATION.

  7         (7)  The notice shall further show a brief legal

  8  description of the property and the name and mailing address

  9  of the owner of record.

10         (8)  The notice shall further read:

11

12                 Market       Assessed       Exemp-       Taxable

13                 Value         Value         tions         Value

14  Your Property

15  Value Last

16  Year         $.........    $.........    $.........    $.........

17  Your Property

18  Value This

19  Year         $.........    $.........    $.........    $.........

20

21         If you feel that the market value of your property is

22  inaccurate or does not reflect fair market value, contact your

23  county property appraiser at ...(phone number)... or

24  ...(location)....

25         If the property appraiser's office is unable to resolve

26  the matter as to market value, you may file a petition for

27  adjustment with the Value Adjustment Board. Petition forms are

28  available from the county property appraiser and must be filed

29  ON OR BEFORE ...(date)....

30

31         (9)  The reverse side of the form shall read:


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    SB 2222                                        First Engrossed



  1

  2                           EXPLANATION

  3

  4  *COLUMN 1--"YOUR PROPERTY TAXES LAST YEAR"

  5  This column shows the taxes that applied last year to your

  6  property. These amounts were based on budgets adopted last

  7  year and your property's previous taxable value.

  8  *COLUMN 2--"YOUR TAXES IF PROPOSED BUDGET CHANGE IS MADE"

  9  This column shows what your taxes will be this year under the

10  BUDGET ACTUALLY PROPOSED by each local taxing authority. The

11  proposal is NOT final and may be amended at the public

12  hearings shown on the front side of this notice.

13  *COLUMN 3--"YOUR TAXES IF NO BUDGET CHANGE IS MADE"

14  This column shows what your taxes will be this year IF EACH

15  TAXING AUTHORITY DOES NOT INCREASE ITS PROPERTY TAX LEVY.

16  These amounts are based on last year's budgets and your

17  current assessment. The difference between columns 2 and 3 is

18  the tax change proposed by each local taxing authority and is

19  NOT the result of higher assessments.

20         ASSESSED VALUE means:

21         For homestead property: value as limited by the State

22  Constitution;

23         For agricultural and similarly assessed property:

24  classified use value;

25         For all other property: market value.

26

27  *Note: Amounts shown on this form do NOT reflect early payment

28  discounts you may have received or may be eligible to receive.

29  (Discounts are a maximum of 4 percent of the amounts shown on

30  this form.)

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    SB 2222                                        First Engrossed



  1         (10)  The front side of the form required pursuant to

  2  this section shall approximate in all essential respects the

  3  facsimile set forth in this subsection as it appears in s. 26,

  4  chapter 80-274, Laws of Florida, except for amendments

  5  subsequent to 1980.

  6         (11)  If authorized by resolution of the governing body

  7  of the county prior to July 1, and with the written

  8  concurrence of the property appraiser, the notice specified in

  9  this section shall contain a separate line entry for each

10  independent special taxing district in the jurisdiction of

11  which the parcel lies.  Each such district shall be identified

12  by name.  The form used for this purpose shall be identical to

13  that supplied by the department and shall be delivered to the

14  property appraiser not later than July 31, except that a

15  larger space shall be provided for listing the columnar

16  information specified in subsections (2), (3), (4), and (5).

17  If the executive director of the department grants written

18  permission, the form may be printed only on one side.  The

19  governing body of the county shall bear the expense of

20  procuring such form.

21         (12)  The bottom portion of the notice shall further

22  read in bold, conspicuous print:

23

24         "Your final tax bill may contain non-ad valorem

25         assessments which may not be reflected on this

26         notice such as assessments for roads, fire,

27         garbage, lighting, drainage, water, sewer, or

28         other governmental services and facilities

29         which may be levied by your county, city, or

30         any special district."

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    SB 2222                                        First Engrossed



  1         (13)(a)  If requested by the local governing board

  2  levying non-ad valorem assessments and agreed to by the

  3  property appraiser, the notice specified in this section may

  4  contain a notice of proposed or adopted non-ad valorem

  5  assessments.  If so agreed, the notice shall be titled:

  6

  7        NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR

  8                ADOPTED NON-AD VALOREM ASSESSMENTS

  9                  DO NOT PAY--THIS IS NOT A BILL

10

11  There must be a clear partition between the notice of proposed

12  property taxes and the notice of proposed or adopted non-ad

13  valorem assessments.  The partition must be a bold, horizontal

14  line approximately  1/8 -inch thick.  By rule, the department

15  shall provide a format for the form of the notice of proposed

16  or adopted non-ad valorem assessments which meets the

17  following minimum requirements:

18         1.  There must be subheading for columns listing the

19  levying local governing board, with corresponding assessment

20  rates expressed in dollars and cents per unit of assessment,

21  and the associated assessment amount.

22         2.  The purpose of each assessment must also be listed

23  in the column listing the levying local governing board if the

24  purpose is not clearly indicated by the name of the board.

25         3.  Each non-ad valorem assessment for each levying

26  local governing board must be listed separately.

27         4.  If a county has too many municipal service benefit

28  units or assessments to be listed separately, it shall combine

29  them by function.

30         5.  A brief statement outlining the responsibility of

31  the tax collector and each levying local governing board as to


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  1  any non-ad valorem assessment must be provided on the form,

  2  accompanied by directions as to which office to contact for

  3  particular questions or problems.

  4         (b)  If the notice includes all adopted non-ad valorem

  5  assessments, the provisions contained in subsection (12) shall

  6  not be placed on the notice.

  7         Section 5.  Subsection (2) of section 170.201, Florida

  8  Statutes, is amended to read:

  9         170.201  Special assessments.--

10         (2)  Property owned or occupied by a religious

11  institution and used as a place of worship or education; or by

12  a public or private elementary, middle, or high school; or by

13  a governmentally financed, insured, or subsidized housing

14  facility that is used primarily for persons who are elderly or

15  disabled shall be exempt from any special assessment levied by

16  a municipality to fund emergency medical services if the

17  municipality so desires.  As used in this subsection, the term

18  "religious institution" means any church, synagogue, or other

19  established physical place for worship at which nonprofit

20  religious services and activities are regularly conducted and

21  carried on and the term "governmentally financed, insured, or

22  subsidized housing facility" means a facility that is financed

23  by a mortgage loan made or insured by the United States

24  Department of Housing and Urban Development under s. 8, s.

25  202, s. 221(d)(3) or (4), s. 232, or s. 236 of the National

26  Housing Act and is owned or operated by an entity that

27  qualifies as an exempt charitable organization under s.

28  501(c)(3) of the Internal Revenue Code.

29         Section 6.  Section 213.68, Florida Statutes, is

30  created to read:

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    SB 2222                                        First Engrossed



  1         213.68  Garnishment; collecting entity of counties

  2  which self-administer collection of tourist development

  3  tax.--The collecting entity of a county which self-administers

  4  the collection of the tourist development tax under s.

  5  125.0104 shall have the same authority and use the same

  6  procedure as described in s. 213.67.

  7         Section 7.  Unless otherwise provided in this act, this

  8  act shall take effect October 1, 1998.

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