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:
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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.
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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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