SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
CHAMBER ACTION
Senate House
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04/30/2003 01:39 PM .
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11 Senator Sebesta moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. Subsections (1) and (7) of section 197.502,
18 Florida Statutes, are amended and paragraph (h) is added to
19 subsection (4) of that section, to read:
20 197.502 Application for obtaining tax deed by holder
21 of tax sale certificate; fees.--
22 (1) The holder of any tax certificate, other than the
23 county, at any time after 2 years have elapsed since April 1
24 of the year of issuance of the tax certificate and before the
25 expiration of 7 years from the date of issuance, may file the
26 certificate and an application for a tax deed with the tax
27 collector of the county where the lands described in the
28 certificate are located. The application may be made on the
29 entire parcel of property or any part thereof which is capable
30 of being readily separated from the whole. The tax collector
31 shall be allowed a tax deed application fee of $75 $15.
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 (4) The tax collector shall deliver to the clerk of
2 the circuit court a statement that payment has been made for
3 all outstanding certificates or, if the certificate is held by
4 the county, that all appropriate fees have been deposited, and
5 stating that the following persons are to be notified prior to
6 the sale of the property:
7 (h) Any legal titleholder of record of property that
8 is contiguous to the property described in the tax
9 certificate, when the property described is either submerged
10 land or common elements of a subdivision, if the address of
11 the titleholder of contiguous property appears on the record
12 of conveyance of the land to that legal titleholder. However,
13 if the legal titleholder of property contiguous to the
14 property described in the tax certificate is the same as the
15 person to whom the property described in the tax certificate
16 was assessed on the tax roll for the year in which the
17 property was last assessed, the notice may be mailed only to
18 the address of the legal titleholder as it appears on the
19 latest assessment roll.
20 (7) On county-held certificates for which there are no
21 bidders at the public sale, the clerk shall enter the land on
22 a list entitled "lands available for taxes" and shall
23 immediately notify the county commission and all other persons
24 holding certificates against the land that the land is
25 available. During the first 90 days after the land is placed
26 on the list of lands available for taxes, the county may
27 purchase the land for the opening bid. Thereafter, any person,
28 the county, or any other governmental unit may purchase the
29 land from the clerk, without further notice or advertising,
30 for the opening bid, except that when the county or other
31 governmental unit is the purchaser for its own use, the board
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 of county commissioners may cancel omitted years' taxes, as
2 provided under s. 197.447. If the county does not elect to
3 purchase the land, the county must notify each legal
4 titleholder of property contiguous to the land available for
5 taxes, as provided in paragraph (4)(h), before expiration of
6 the 90-day period. Interest on the opening bid continues to
7 accrue through the month of sale as prescribed by s. 197.542.
8 Section 2. Subsection (2) of section 197.582, Florida
9 Statutes, is amended to read:
10 197.582 Disbursement of proceeds of sale.--
11 (2) If the property is purchased for an amount in
12 excess of the statutory bid of the certificateholder, the
13 excess shall be paid over and disbursed by the clerk. If the
14 property purchased is homestead property and the statutory bid
15 includes an amount equal to at least one-half of the assessed
16 value of the homestead, that amount shall be treated as excess
17 and distributed in the same manner. The clerk shall distribute
18 the excess to the governmental units for the payment of any
19 lien of record held by a governmental unit against the
20 property. In the event the excess is not sufficient to pay all
21 of such liens in full, the excess shall then be paid to each
22 governmental unit pro rata. If, after all liens of record of
23 the governmental units upon the property are paid in full,
24 there remains a balance of undistributed funds, the balance of
25 the purchase price shall be retained by the clerk for the
26 benefit of the persons described in s. 197.522(1)(a), except
27 those persons described in s. 197.502(4)(h), as their
28 interests may appear. The clerk shall mail notices to such
29 persons notifying them of the funds held for their benefit.
30 Any service charges, at the same rate as prescribed in s.
31 28.24(13), and costs of mailing notices shall be paid out of
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 the excess balance held by the clerk. Excess proceeds shall be
2 held and disbursed in the same manner as unclaimed redemption
3 moneys in s. 197.473. In the event excess proceeds are not
4 sufficient to cover the service charges and mailing costs, the
5 clerk shall receive the total amount of excess proceeds as a
6 service charge.
7 Section 3. Subsection (2) of section 197.522, Florida
8 Statutes, is amended to read:
9 197.522 Notice to owner when application for tax deed
10 is made.--
11 (2)(a) In addition to the notice provided in
12 subsection (1), the sheriff of the county in which the legal
13 titleholder resides shall, at least 20 days prior to the date
14 of sale, notify the legal titleholder of record of the
15 property on which the tax certificate is outstanding. The
16 original notice and sufficient copies shall be prepared by the
17 clerk and provided to the sheriff. Such notice shall be served
18 as specified in chapter 48; if the sheriff is unable to make
19 service, he or she shall post a copy of the notice in a
20 conspicuous place at the legal titleholder's last known
21 address. The inability of the sheriff to serve notice on the
22 legal titleholder shall not affect the validity of the tax
23 deed issued pursuant to the notice. A legal titleholder of
24 record who resides outside the state may be notified by the
25 clerk as provided in subsection (1). The notice shall be in
26 substantially the following form:
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28 WARNING
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30 There are unpaid taxes on the property which you own.
31 The property will be sold at public auction on
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 ... (date) ... unless the back taxes are paid. To make
2 arrangements for payment, or to receive further information,
3 contact the clerk of court at ... (address) ...,
4 ... (telephone number) ....
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6 In addition, if the legal titleholder does not reside in the
7 county in which the property to be sold is located, a copy of
8 such notice shall be posted in a conspicuous place on the
9 property by the sheriff of the county in which the property is
10 located. However, no posting of notice shall be required if
11 the property to be sold is classified for assessment purposes,
12 according to use classifications established by the
13 department, as nonagricultural acreage or vacant land.
14 (b) In addition to the notice provided in subsection
15 (1), the clerk shall notify by certified mail with return
16 receipt requested, or by registered mail if the notice is to
17 be sent outside the continental United States, the persons
18 listed in the tax collector's statement pursuant to s.
19 197.502(4)(h) that application for a tax deed has been made.
20 Such notice shall be mailed at least 20 days prior to the date
21 of sale. If no address is listed in the tax collector's
22 statement, then no notice shall be required. Enclosed with the
23 copy of the notice shall be a statement in substantially the
24 following form:
25 WARNING
26 There are unpaid taxes on property contiguous to your
27 property. The property with the unpaid taxes will be sold at
28 auction on ... (date) ... unless the back taxes are paid. To
29 make payment, or to receive further information about the
30 purchase of the property, contact the clerk of court
31 immediately at ... (address) ..., ... (telephone number) ....
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
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2 Neither the failure of the tax collector to include the list
3 of contiguous property owners pursuant to s. 197.502(4)(h) in
4 his or her statement to the clerk nor the failure of the clerk
5 to mail this notice to any or all of the persons listed in the
6 tax collector's statement pursuant to s. 197.502(4)(h) shall
7 be a basis to challenge the validity of the tax deed issued
8 pursuant to any notice under s. 197.522
9 Section 4. Ad valorem taxes and non-ad valorem
10 assessments against subdivision property.--
11 (1) Ad valorem taxes and non-ad valorem assessments
12 shall be assessed against the lots within a platted
13 residential subdivision and not upon the subdivision property
14 as a whole. An ad valorem tax or non-ad valorem assessment,
15 including a tax or assessment imposed by a county,
16 municipality, special district, or water management district,
17 may not be assessed separately against common elements
18 utilized exclusively for the benefit of lot owners within the
19 subdivision, regardless of ownership. The value of each parcel
20 of land that is or has been part of a platted subdivision and
21 that is designated on the plat or the approved site plan as a
22 common element for the exclusive benefit of lot owners shall,
23 regardless of ownership, be prorated by the property appraiser
24 and included in the assessment of all the lots within the
25 subdivision which constitute inventory for the developer and
26 are intended to be conveyed or have been conveyed into private
27 ownership for the exclusive benefit of lot owners within the
28 subdivision.
29 (2) As used in this section, the term "common element"
30 includes:
31 (a) Subdivision property not included within lots
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 constituting inventory for the developer which are intended to
2 be conveyed or have been conveyed into private ownership.
3 (b) An easement through the subdivision property, not
4 including the property described in paragraph (a), which has
5 been dedicated to the public or retained for the benefit of
6 the subdivision.
7 (c) Any other part of the subdivision which has been
8 designated on the plat or is required to be designated on the
9 site plan as a drainage pond, or detention or retention pond,
10 for the exclusive benefit of the subdivision.
11 Section 5. This act shall take effect January 1, 2004.
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15 And the title is amended as follows:
16 Delete everything before the enacting clause
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18 and insert:
19 A bill to be entitled
20 An act relating to subdivision property;
21 amending s. 197.502, F.S.; increasing a tax
22 deed application fee; providing notification to
23 legal titleholders of contiguous property which
24 is included in a tax certificate for unpaid
25 taxes; requiring a county to notify the legal
26 titleholder of property contiguous to land
27 available for taxes prior to sale under certain
28 circumstances; amending s. 197.582, F.S.;
29 excluding certain persons as beneficiaries of
30 certain undistributed remainder funds; amending
31 s. 197.522, F.S.; requiring notification to
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SENATE AMENDMENT
Bill No. CS for SB 1824
Amendment No. ___ Barcode 863984
1 certain persons when an application for a tax
2 deed is made; providing for a statement to
3 accompany such notice; prohibiting the
4 assessment of ad valorem taxes and non-ad
5 valorem assessments by certain entities against
6 property constituting the common elements of a
7 subdivision; requiring that the property
8 appraiser prorate the value of ad valorem taxes
9 and non-ad valorem assessments against
10 easements and other common elements of a
11 subdivision and include such prorated value
12 among the lots within the subdivision conveyed
13 or intended to be conveyed into private
14 ownership; defining the term "common element";
15 providing an effective date.
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