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



                                                   HOUSE AMENDMENT

    717-133AX-32                                  Bill No. HB 1941

    Amendment No. ___ (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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  4  ______________________________________________________________

  5                                           ORIGINAL STAMP BELOW

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10  ______________________________________________________________

11  Representative(s) Johnson offered the following:

12

13         Amendment (with title amendment) 

14         On page 2, between lines 16 and 17,

15

16  insert:

17         Section 2.  Section 197.1722, Florida Statutes, is

18  created to read:

19         197.1722  Real property taxes; limited waiver of

20  mandatory charge.--

21         (1)(a)  For taxes due for the 2001 tax year only, and

22  limited to the time in which a taxpayer on application has a

23  demonstrable inability to pay arising from a contraction in

24  business income of 25 percent or more in the 6-month period

25  commencing September 2001, as compared to the same period in

26  2000, a tax collector may extend the date of tax certificate

27  sales by 30 days and may waive the 3-percent minimum mandatory

28  charges and an additional 30 days' interest under s. 197.172,

29  subject to the provisions of this section.

30         (b)  The program must be available, upon application to

31  the board of county commissioners, to each real property

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    File original & 9 copies    03/05/02
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                                                   HOUSE AMENDMENT

    717-133AX-32                                  Bill No. HB 1941

    Amendment No. ___ (for drafter's use only)





  1  taxpayer whose real property taxes exceed $10,000, for

  2  property defined in s. 159.27(11) and (12).

  3         (2)(a)  The board of county commissioners shall require

  4  each taxpayer who requests to participate in the program to

  5  submit an application on a form prescribed by the Department

  6  of Revenue which, at a minimum, must include the name,

  7  address, description of the property subject to real property

  8  taxes, the reason for the inability to pay, and the amount of

  9  the real property taxes owed by the taxpayer.

10         (b)  After a taxpayer submits the required application,

11  the board of county commissioners may implement the waiver at

12  their discretion, by ordinance, upon a majority vote in favor

13  of such waiver.  At the time the waiver is considered, the

14  board of county commissioners shall consider a taxpayer's

15  ability to pay over the time period of the waiver.

16         (c)  If the board of county commissioners implements

17  the waiver, the 3-percent minimum mandatory charge under s.

18  197.172 for delinquent taxes paid prior to the sale of a tax

19  certificate shall not apply.  Further, the taxpayer shall be

20  permitted to redeem a tax certificate within 90 days after

21  April 1 without being subject to the 3-percent minimum

22  mandatory charge under s. 197.172 and any tax certificate sold

23  shall be subject to correction accordingly.

24         (3)  Any person, firm, or corporation which desires the

25  relief in subsection (2) shall, in the year the relief is

26  desired to take effect, file a written request with the board

27  of county commissioners.  The request shall request the

28  adoption of an ordinance granting the applicant a relief

29  pursuant to this section and shall include the following

30  information:

31         (a)  The name and location of the business.

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                                                   HOUSE AMENDMENT

    717-133AX-32                                  Bill No. HB 1941

    Amendment No. ___ (for drafter's use only)





  1         (b)  A description of the property for which relief is

  2  requested.

  3         (c)  Proof, to the satisfaction of the board of county

  4  commissioners, that the applicant is a business as described

  5  in this section.

  6         (d)  Other information deemed necessary by the

  7  department.

  8         (4)  Before the board of county commissioners takes

  9  action on the application, the board shall deliver a copy of

10  the application to the tax collector of the county.

11         (5)  The board of county commissioners shall determine

12  whether the property for which relief is requested under this

13  section is a business as described in this section, which

14  determination the county shall also affix to the face of the

15  application forwarded by the tax collector. Upon request by

16  the county, the department, property appraiser, and tax

17  collector shall provide such information as may be available

18  to assist the board in making such determination.

19         (6)  An ordinance granting a relief under this section

20  shall be adopted in the same manner as any other ordinance of

21  the county and shall include:

22         (a)  The name and address of the business to which the

23  relief is granted.

24         (b)  The year for which the relief will remain in

25  effect.

26         (c)  A finding that the business named in the ordinance

27  meets the requirements of this section.

28         (7)  This section is repealed April 1, 2003.

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                                                   HOUSE AMENDMENT

    717-133AX-32                                  Bill No. HB 1941

    Amendment No. ___ (for drafter's use only)





  1  ================ T I T L E   A M E N D M E N T ===============

  2  And the title is amended as follows:

  3         On page 1, line 10, before the word "amending",

  4

  5  insert:

  6         creating s. 197.1722, F.S.; providing a limited

  7         waiver of certain mandatory charges and

  8         interest for certain taxes under certain

  9         circumstances; providing criteria, procedures,

10         and requirements; providing for a county

11         ordinance granting such waiver; providing for

12         future repeal;

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    File original & 9 copies    03/05/02
    hbd0022                     08:50 am         01941-0041-602871