CODING: Words stricken are deletions; words underlined are additions.
House Bill 3219




    Florida House of Representatives - 1998                HB 3219

        By Representative Morroni






  1                      A bill to be entitled

  2         An act relating to homestead exemption;

  3         amending s. 196.161, F.S.; authorizing the

  4         property appraiser to waive penalty and

  5         interest when a person who is not entitled to

  6         homestead exemption has benefited from an

  7         exemption for which a prior owner made

  8         application; providing an effective date.

  9

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

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12         Section 1.  Paragraph (b) of subsection (1) of section

13  196.161, Florida Statutes, is amended to read:

14         196.161  Homestead exemptions; lien imposed on property

15  of person claiming exemption although not a permanent

16  resident.--

17         (1)

18         (b)  In addition, upon determination by the property

19  appraiser that for any year or years within the prior 10 years

20  a person who was not entitled to a homestead exemption was

21  granted a homestead exemption from ad valorem taxes, it shall

22  be the duty of the property appraiser making such

23  determination to serve upon the owner a notice of intent to

24  record in the public records of the county a notice of tax

25  lien against any property owned by that person in the county,

26  and such property shall be identified in the notice of tax

27  lien. Such property which is situated in this state shall be

28  subject to the taxes exempted thereby, plus a penalty of 50

29  percent of the unpaid taxes for each year and 15 percent

30  interest per annum. However, the property appraiser may waive

31  the penalty and interest in the case of an owner who benefited

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






    Florida House of Representatives - 1998                HB 3219

    536-147-98






  1  from a homestead exemption for which a prior owner had made

  2  application.  In addition However, if a homestead exemption is

  3  improperly granted as a result of a clerical mistake or

  4  omission by the property appraiser, the person improperly

  5  receiving the exemption shall not be assessed penalty and

  6  interest. Before any such lien may be filed, the owner so

  7  notified must be given 30 days to pay the taxes, penalties,

  8  and interest.

  9         Section 2.  This act shall take effect upon becoming a

10  law.

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13                          HOUSE SUMMARY

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      Authorizes the property appraiser to waive penalty and
15    interest when a person who is not entitled to homestead
      exemption has benefited from an exemption for which a
16    prior owner made application.

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