Senate Bill 0374

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



    Florida Senate - 2000                                   SB 374

    By Senator Klein





    28-397-00                                               See HB

  1                      A bill to be entitled

  2         An act relating to ad valorem tax

  3         administration; amending s. 197.182, F.S.;

  4         providing that amounts paid by a taxpayer in

  5         error because of an error in the tax notice

  6         must be refunded by the tax collector or

  7         applied to taxes actually due; providing an

  8         effective date.

  9

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

11

12         Section 1.  Paragraphs (a) and (b) of subsection (1)

13  and subsection (3) of section 197.182, Florida Statutes, are

14  amended to read:

15         197.182  Department of Revenue to pass upon and order

16  refunds.--

17         (1)(a)  Except as provided in paragraph (b), the

18  department shall pass upon and order refunds when payment of

19  taxes assessed on the county tax rolls has been made

20  voluntarily or involuntarily under any of the following

21  circumstances:

22         1.  When an overpayment has been made.

23         2.  When a payment has been made when no tax was due.

24         3.  When a bona fide controversy exists between the tax

25  collector and the taxpayer as to the liability of the taxpayer

26  for the payment of the tax claimed to be due, the taxpayer

27  pays the amount claimed by the tax collector to be due, and it

28  is finally adjudged by a court of competent jurisdiction that

29  the taxpayer was not liable for the payment of the tax or any

30  part thereof.

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






    Florida Senate - 2000                                   SB 374
    28-397-00                                               See HB




  1         4.  When a payment has been made in error by a taxpayer

  2  to the tax collector, if, within 24 months of the date of the

  3  erroneous payment and prior to any transfer of the assessed

  4  property to a third party for consideration, the party seeking

  5  a refund makes demand for reimbursement of the erroneous

  6  payment upon the owner of the property on which the taxes were

  7  erroneously paid and reimbursement of the erroneous payment is

  8  not received within 45 days after such demand.  The demand for

  9  reimbursement shall be sent by certified mail, return receipt

10  requested, and a copy thereof shall be sent to the tax

11  collector. If the payment was made in error by the taxpayer

12  because of an error in the tax notice sent to the taxpayer,

13  refund must be made as provided in paragraph (b)2.

14         5.  When any payment has been made for tax certificates

15  that are subsequently corrected or are subsequently determined

16  to be void under s. 197.443.

17         (b)1.  Those refunds that have been ordered by a court

18  and those refunds that do not result from changes made in the

19  assessed value on a tax roll certified to the tax collector

20  shall be made directly by the tax collector without order from

21  the department and shall be made from undistributed funds

22  without approval of the various taxing authorities.

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

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

25  received from the taxpayer. Overpayments over $5 resulting

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

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

28  Such refunds do not require approval from the department.

29         2.  When a payment has been made in error by a taxpayer

30  to the tax collector because of an error in the tax notice

31  sent to the taxpayer, refund must be made directly by the tax

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






    Florida Senate - 2000                                   SB 374
    28-397-00                                               See HB




  1  collector and does not require approval from the department.

  2  At the request of the taxpayer, the amount paid in error may

  3  be applied by the tax collector to the taxes for which the

  4  taxpayer is actually liable.

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

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

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

  8  several taxing authorities concerned, except that a partial

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

10  concerned do not have funds currently available to pay their

11  pro rata shares of the refund and this would cause an

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

13  tax collector explaining the refund shall accompany the refund

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

15  pursuant to subparagraph (1)(a)4. or subparagraph (1)(b)2.,

16  the tax collector shall notify the property owner that the

17  taxes have become delinquent and that a tax certificate will

18  be sold if the taxes are not paid within 30 days after the

19  date of delinquency.

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

21  law.

22

23            *****************************************

24                       LEGISLATIVE SUMMARY

25
      Provides that ad valorem taxes paid by a taxpayer in
26    error because of an error in the tax notice must be
      refunded by the tax collector or applied to taxes
27    actually due from the taxpayer.

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