Senate Bill 0072

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    Florida Senate - 2000                                    SB 72

    By Senator Sebesta





    20-148-00

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 193.092, F.S.; providing an

  4         exception to the requirement for assessing

  5         taxes to a current owner of property that has

  6         previously escaped taxation; amending s.

  7         196.161, F.S.; providing a waiver of penalty

  8         and interest in specified instances wherein a

  9         taxpayer erroneously receives a homestead tax

10         exemption; amending s. 200.065, F.S.; revising

11         the procedure by which a property appraiser may

12         correct an error in notices of proposed taxes;

13         creating s. 201.205, F.S.; prohibiting the

14         deliberate use of excess documentary stamps;

15         providing criminal penalties; providing an

16         effective date.

17

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

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20         Section 1.  Section 193.092, Florida Statutes, is

21  amended to read:

22         193.092  Assessment of property for back taxes.--

23         (1)  When it shall appear that any ad valorem tax might

24  have been lawfully assessed or collected upon any property in

25  the state, but that such tax was not lawfully assessed or

26  levied, and has not been collected for any year within a

27  period of 3 years next preceding the year in which it is

28  ascertained that such tax has not been assessed, or levied, or

29  collected, then the officers authorized shall make the

30  assessment of taxes upon such property in addition to the

31  assessment of such property for the current year, and shall

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    Florida Senate - 2000                                    SB 72
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  1  assess the same separately for such property as may have

  2  escaped taxation at and upon the basis of valuation applied to

  3  such property for the year or years in which it escaped

  4  taxation, noting distinctly the year when such property

  5  escaped taxation and such assessment shall have the same force

  6  and effect as it would have had if it had been made in the

  7  year in which the property shall have escaped taxation, and

  8  taxes shall be levied and collected thereon in like manner and

  9  together with taxes for the current year in which the

10  assessment is made.  But no property shall be assessed for

11  more than 3 years' arrears of taxation, and all property so

12  escaping taxation shall be subject to such taxation to be

13  assessed in whomsoever's hands or possession the same may be

14  found, except when the property is owned by a subsequent bona

15  fide purchaser for value who purchased the property without

16  actual or constructive notice that the property had previously

17  escaped taxation; provided, that the county property appraiser

18  shall not assess any lot or parcel of land certified or sold

19  to the state for any previous years unless such lot or parcel

20  of lands so certified or sold shall be included in the list

21  furnished by the Comptroller to the county property appraiser

22  as provided by law; provided, if real or personal property be

23  assessed for taxes, and because of litigation delay ensues and

24  the assessment be held invalid the taxing authorities, may

25  reassess such property within the time herein provided after

26  the termination of such litigation; provided further, that

27  personal property acquired in good faith by purchase shall not

28  be subject to assessment for taxes for any time prior to the

29  time of such purchase, but the individual or corporation

30  liable for any such assessment shall continue personally

31  liable for same.

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    Florida Senate - 2000                                    SB 72
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  1         (2)  The provisions of This section applies shall apply

  2  to property of every class and kind upon which ad valorem tax

  3  is assessable by any state or county authority under the laws

  4  of the state.

  5         Section 2.  Paragraph (b) of subsection (1) of section

  6  196.161, Florida Statutes, is amended to read:

  7         196.161  Homestead exemptions; lien imposed on property

  8  of person claiming exemption although not a permanent

  9  resident.--

10         (1)

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

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

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

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

15  be the duty of the property appraiser making such

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

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

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

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

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

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

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

23  interest per annum.  However, if a homestead exemption is

24  improperly granted as a result of a clerical mistake or

25  omission by the property appraiser, or as a result of a

26  transfer of title as described in s. 193.155(3) and the person

27  has not simultaneously received a homestead exemption

28  elsewhere, the person improperly receiving the exemption shall

29  not be assessed penalty and interest. Before any such lien may

30  be filed, the owner so notified must be given 30 days to pay

31  the taxes, penalties, and interest.

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  1         Section 3.  Paragraph (a) of subsection (13) of section

  2  200.065, Florida Statutes, is amended to read:

  3         200.065  Method of fixing millage.--

  4         (13)(a)  If the notice of proposed property taxes

  5  mailed to taxpayers under this section contains an error, the

  6  property appraiser, in lieu of mailing a corrected notice to

  7  all taxpayers, may correct the error by mailing a short form

  8  of the notice to those taxpayers affected by the error and its

  9  correction.  The notice shall be prepared by the property

10  appraiser at the expense of the taxing authority which caused

11  the error or at the property appraiser's expense if he or she

12  caused the error.  The form of the notice must be approved by

13  the executive director of the Department of Revenue or the

14  executive director's designee. If the error involves only the

15  date and time of the public hearings required by this section,

16  the property appraiser, with the permission of the taxing

17  authority affected by the error, may correct the error by

18  advertising the corrected information in a newspaper of

19  general circulation in the county as provided in subsection

20  (3).

21         Section 4.  Section 201.205, Florida Statutes, is

22  created to read:

23         201.205  Deliberate use of excess documentary stamps;

24  prohibition; penalty.--The documentary stamps affixed to a

25  deed, instrument, or writing for the purpose of showing that a

26  tax imposed by s. 201.02(1) has been paid must reflect the

27  true and correct amount of the sales price or other

28  consideration for the interest in real property which has been

29  granted, assigned, transferred, or otherwise conveyed to or

30  vested in the purchaser or any other person by his or her

31  direction. It is unlawful for the seller or conveyor of the

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    Florida Senate - 2000                                    SB 72
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  1  property interest to deliberately affix or cause to be affixed

  2  to such a deed, instrument, or writing excess documentary

  3  stamps with the intent to imply a sales price for the property

  4  interest which is in excess of the actual sales price. A

  5  violation of this section is a misdemeanor of the first

  6  degree, punishable as provided in s. 775.082 or s. 775.083.

  7         Section 5.  This act shall take effect upon becoming a

  8  law.

  9

10            *****************************************

11                          SENATE SUMMARY

12    Provides an exception to the requirement for assessing
      taxes to the current owner of property that has
13    previously escaped taxation. Provides a waiver of penalty
      and interest in specified instances wherein a taxpayer
14    erroneously receives a homestead exemption from property
      taxes. Revises the procedure by which a property
15    appraiser may correct a minor error in TRIM notices.
      Prohibits the deliberate use of excess documentary stamps
16    on a document conveying an interest in real property and
      provides criminal penalties for violations.
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