ENROLLED HB 1721, Engrossed 1 2003 Legislature
1	A bill to be entitled
2	An act relating to subdivision property; amending s.
3	197.502, F.S.; increasing a tax deed application fee;
4	providing notification to legal titleholders of contiguous
5	property which is included in a tax certificate for unpaid
6	taxes; requiring a county to notify the legal titleholder
7	of property contiguous to land available for taxes prior
8	to sale under certain circumstances; amending s. 197.582,
9	F.S.; excluding certain persons as beneficiaries of
10	certain undistributed remainder funds; amending s.
11	197.522, F.S.; requiring notification to certain persons
12	when an application for a tax deed is made; providing for
13	a statement to accompany such notice; prohibiting the
14	assessment of ad valorem taxes and non-ad valorem
15	assessments by certain entities against property
16	constituting the common elements of a subdivision;
17	requiring that the property appraiser prorate the value of
18	ad valorem taxes and non-ad valorem assessments against
19	easements and other common elements of a subdivision and
20	include such prorated value among the lots within the
21	subdivision conveyed or intended to be conveyed into
22	private ownership; defining the term "common element";
23	providing an effective date.
24
25	Be It Enacted by the Legislature of the State of Florida:
26
27	Section 1. Subsections (1) and (7) of section 197.502,
28	Florida Statutes, are amended and paragraph (h) is added to
29	subsection (4) of said section, to read:
30	197.502 Application for obtaining tax deed by holder of
31	tax sale certificate; fees.--
32	(1) The holder of any tax certificate, other than the
33	county, at any time after 2 years have elapsed since April 1 of
34	the year of issuance of the tax certificate and before the
35	expiration of 7 years from the date of issuance, may file the
36	certificate and an application for a tax deed with the tax
37	collector of the county where the lands described in the
38	certificate are located. The application may be made on the
39	entire parcel of property or any part thereof which is capable
40	of being readily separated from the whole. The tax collector
41	shall be allowed a tax deed application fee of $75$15.
42	(4) The tax collector shall deliver to the clerk of the
43	circuit court a statement that payment has been made for all
44	outstanding certificates or, if the certificate is held by the
45	county, that all appropriate fees have been deposited, and
46	stating that the following persons are to be notified prior to
47	the sale of the property:
48	(h) Any legal titleholder of record of property that is
49	contiguous to the property described in the tax certificate,
50	when the property described is either submerged land or common
51	elements of a subdivision, if the address of the titleholder of
52	contiguous property appears on the record of conveyance of the
53	land to that legal titleholder. However, if the legal
54	titleholder of property contiguous to the property described in
55	the tax certificate is the same as the person to whom the
56	property described in the tax certificate was assessed on the
57	tax roll for the year in which the property was last assessed,
58	the notice may be mailed only to the address of the legal
59	titleholder as it appears on the latest assessment roll.
60	(7) On county-held certificates for which there are no
61	bidders at the public sale, the clerk shall enter the land on a
62	list entitled "lands available for taxes" and shall immediately
63	notify the county commission and all other persons holding
64	certificates against the land that the land is available. During
65	the first 90 days after the land is placed on the list of lands
66	available for taxes, the county may purchase the land for the
67	opening bid. Thereafter, any person, the county, or any other
68	governmental unit may purchase the land from the clerk, without
69	further notice or advertising, for the opening bid, except that
70	when the county or other governmental unit is the purchaser for
71	its own use, the board of county commissioners may cancel
72	omitted years' taxes, as provided under s. 197.447. If the
73	county does not elect to purchase the land, the county must
74	notify each legal titleholder of property contiguous to the land
75	available for taxes, as provided in paragraph (4)(h), before
76	expiration of the 90-day period.Interest on the opening bid
77	continues to accrue through the month of sale as prescribed by
78	s. 197.542.
79	Section 2. Subsection (2) of section 197.582, Florida
80	Statutes, is amended to read:
81	197.582 Disbursement of proceeds of sale.--
82	(2) If the property is purchased for an amount in excess
83	of the statutory bid of the certificateholder, the excess shall
84	be paid over and disbursed by the clerk. If the property
85	purchased is homestead property and the statutory bid includes
86	an amount equal to at least one-half of the assessed value of
87	the homestead, that amount shall be treated as excess and
88	distributed in the same manner. The clerk shall distribute the
89	excess to the governmental units for the payment of any lien of
90	record held by a governmental unit against the property. In the
91	event the excess is not sufficient to pay all of such liens in
92	full, the excess shall then be paid to each governmental unit
93	pro rata. If, after all liens of record of the governmental
94	units upon the property are paid in full, there remains a
95	balance of undistributed funds, the balance of the purchase
96	price shall be retained by the clerk for the benefit of the
97	persons described in s. 197.522(1)(a), except those persons
98	described in s. 197.502(4)(h),as their interests may appear.
99	The clerk shall mail notices to such persons notifying them of
100	the funds held for their benefit. Any service charges, at the
101	same rate as prescribed in s. 28.24(13), and costs of mailing
102	notices shall be paid out of the excess balance held by the
103	clerk. Excess proceeds shall be held and disbursed in the same
104	manner as unclaimed redemption moneys in s. 197.473. In the
105	event excess proceeds are not sufficient to cover the service
106	charges and mailing costs, the clerk shall receive the total
107	amount of excess proceeds as a service charge.
108	Section 3. Subsection (2) of section 197.522, Florida
109	Statutes, is amended to read:
110	197.522 Notice to owner when application for tax deed is
111	made.--
112	(2)(a)In addition to the notice provided in subsection
113	(1), the sheriff of the county in which the legal titleholder
114	resides shall, at least 20 days prior to the date of sale,
115	notify the legal titleholder of record of the property on which
116	the tax certificate is outstanding. The original notice and
117	sufficient copies shall be prepared by the clerk and provided to
118	the sheriff. Such notice shall be served as specified in chapter
119	48; if the sheriff is unable to make service, he or she shall
120	post a copy of the notice in a conspicuous place at the legal
121	titleholder's last known address. The inability of the sheriff
122	to serve notice on the legal titleholder shall not affect the
123	validity of the tax deed issued pursuant to the notice. A legal
124	titleholder of record who resides outside the state may be
125	notified by the clerk as provided in subsection (1). The notice
126	shall be in substantially the following form:
127
128	WARNING
129
130	There are unpaid taxes on the property which you own. The
131	property will be sold at public auction on ... (date) ...
132	unless the back taxes are paid. To make arrangements for
133	payment, or to receive further information, contact the clerk of
134	court at ... (address) ..., ... (telephone number) ....
135
136	In addition, if the legal titleholder does not reside in the
137	county in which the property to be sold is located, a copy of
138	such notice shall be posted in a conspicuous place on the
139	property by the sheriff of the county in which the property is
140	located. However, no posting of notice shall be required if the
141	property to be sold is classified for assessment purposes,
142	according to use classifications established by the department,
143	as nonagricultural acreage or vacant land.
144	(b) In addition to the notice provided in subsection (1),
145	the clerk shall notify by certified mail with return receipt
146	requested, or by registered mail if the notice is to be sent
147	outside the continental United States, the persons listed in the
148	tax collector’s statement pursuant to s. 197.502(4)(h) that
149	application for a tax deed has been made. Such notice shall be
150	mailed at least 20 days prior to the date of sale. If no address
151	is listed in the tax collector’s statement, then no notice shall
152	be required. Enclosed with the copy of the notice shall be a
153	statement in substantially the following form:
154
155	WARNING
156
157	There are unpaid taxes on property contiguous to your
158	property. The property with the unpaid taxes will be sold
159	at auction on ... (date) ... unless the back taxes are
160	paid. To make payment, or to receive further information
161	about the purchase of the property, contact the clerk of
162	court immediately at ... (address) ..., ... (telephone
163	number) ....
164
165	Neither the failure of the tax collector to include the list of
166	contiguous property owners pursuant to s. 197.502(4)(h) in his
167	or her statement to the clerk nor the failure of the clerk to
168	mail this notice to any or all of the persons listed in the tax
169	collector’s statement pursuant to s. 197.502(4)(h) shall be a
170	basis to challenge the validity of the tax deed issued pursuant
171	to any notice under s. 197.522
172	Section 4. Ad valorem taxes and non-ad valorem assessments
173	against subdivision property.--
174	(1) Ad valorem taxes and non-ad valorem assessments shall
175	be assessed against the lots within a platted residential
176	subdivision and not upon the subdivision property as a whole. An
177	ad valorem tax or non-ad valorem assessment, including a tax or
178	assessment imposed by a county, municipality, special district,
179	or water management district, may not be assessed separately
180	against common elements utilized exclusively for the benefit of
181	lot owners within the subdivision, regardless of ownership. The
182	value of each parcel of land that is or has been part of a
183	platted subdivision and that is designated on the plat or the
184	approved site plan as a common element for the exclusive benefit
185	of lot owners shall, regardless of ownership, be prorated by the
186	property appraiser and included in the assessment of all the
187	lots within the subdivision which constitute inventory for the
188	developer and are intended to be conveyed or have been conveyed
189	into private ownership for the exclusive benefit of lot owners
190	within the subdivision.
191	(2) As used in this section, the term "common element"
192	includes:
193	(a) Subdivision property not included within lots
194	constituting inventory for the developer which are intended to
195	be conveyed or have been conveyed into private ownership.
196	(b) An easement through the subdivision property, not
197	including the property described in paragraph (a), which has
198	been dedicated to the public or retained for the benefit of the
199	subdivision.
200	(c) Any other part of the subdivision which has been
201	designated on the plat or is required to be designated on the
202	site plan as a drainage pond, or detention or retention pond,
203	for the exclusive benefit of the subdivision.
204	Section 5. This act shall take effect January 1, 2004.