Senate Bill sb1860e1

    SB 1860                                        First Engrossed



  1                      A bill to be entitled

  2         An act relating to tax certificates for unpaid

  3         taxes; amending s. 197.432, F.S.; authorizing

  4         county tax collectors to conduct sales of tax

  5         certificates for unpaid taxes by electronic

  6         means; providing for compliance with ch. 197,

  7         F.S., governing tax collections, sales, and

  8         liens; providing a requirement for public

  9         access; providing authority to the tax

10         collector to receive electronic deposits and

11         payments; amending s. 197.3632, F.S.;

12         redefining the term "non-ad valorem

13         assessment"; providing an effective date.

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

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17         Section 1.  Subsection (4) of section 197.432, Florida

18  Statutes, is amended, and subsection (16) is added to that

19  section, to read:

20         197.432  Sale of tax certificates for unpaid taxes.--

21         (4)  A tax certificate representing less than $100 in

22  delinquent taxes on property that has been granted a homestead

23  exemption for the year in which the delinquent taxes were

24  assessed may not be sold at public auction or by electronic

25  sale as provided in subsection (16) but shall be issued by the

26  tax collector to the county at the maximum rate of interest

27  allowed by this chapter.  The provisions of s. 197.502(3)

28  shall not be invoked as long as the homestead exemption is

29  granted to the person who received the homestead exemption for

30  the year in which the tax certificate was issued. However,

31  when all such tax certificates and accrued interest thereon


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






    SB 1860                                        First Engrossed



 1  represent an amount of $100 or more, the provisions of s.

 2  197.502(3) shall be invoked.

 3         (16)  The county tax collector may conduct the sale of

 4  tax certificates for unpaid taxes pursuant to this section by

 5  electronic means. The sale by electronic means must comply

 6  with all procedures provided by this chapter, and must provide

 7  access to the electronic sale by computer terminals open to

 8  the public at a designated location. Each county tax collector

 9  who chooses to conduct such electronic sale shall receive

10  electronic deposits and payments related to the tax

11  certificate sale.

12         Section 2.  Paragraph (d) of subsection (1) of section

13  197.3632, Florida Statutes, is amended to read:

14         197.3632  Uniform method for the levy, collection, and

15  enforcement of non-ad valorem assessments.--

16         (1)  As used in this section:

17         (d)  "Non-ad valorem assessment" means only those

18  assessments which are not based upon millage and which can

19  become a lien against a homestead as permitted in s. 4, Art. X

20  of the State Constitution. The term includes special

21  assessments for special tax districts; fire assessment; solid

22  waste assessments; and highway, street, sanitary sewer, and

23  sidewalk assessments.

24         Section 3.  This act shall take effect July 1, 2003.

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