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| 1 | CHAMBER ACTION | ||
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| 6 | The Committee on Local Government & Veterans' Affairs recommends | ||
| 7 | the following: | ||
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| 9 | Committee Substitute | ||
| 10 | Remove the entire bill and insert: | ||
| 11 | A bill to be entitled | ||
| 12 | An act relating to sales of tax certificates for unpaid | ||
| 13 | taxes; amending s. 197.432, F.S.; prohibiting electronic | ||
| 14 | sales of certain tax certificates for unpaid taxes; | ||
| 15 | authorizing county tax collectors to conduct sales of tax | ||
| 16 | certificates for unpaid taxes by electronic means; | ||
| 17 | specifying compliance requirements; requiring public | ||
| 18 | access; authorizing the tax collector to receive | ||
| 19 | electronic deposits and payments; providing an effective | ||
| 20 | date. | ||
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| 22 | Be It Enacted by the Legislature of the State of Florida: | ||
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| 24 | Section 1. Subsection (4) of section 197.432, Florida | ||
| 25 | Statutes, is amended, and subsection (16) is added to said | ||
| 26 | section, to read: | ||
| 27 | 197.432 Sale of tax certificates for unpaid taxes.-- | ||
| 28 | (4) A tax certificate representing less than $100 in | ||
| 29 | delinquent taxes on property that has been granted a homestead | ||
| 30 | exemption for the year in which the delinquent taxes were | ||
| 31 | assessed may not be sold at public auction or by electronic sale | ||
| 32 | as provided in subsection (16)but shall be issued by the tax | ||
| 33 | collector to the county at the maximum rate of interest allowed | ||
| 34 | by this chapter. The provisions of s. 197.502(3) shall not be | ||
| 35 | invoked as long as the homestead exemption is granted to the | ||
| 36 | person who received the homestead exemption for the year in | ||
| 37 | which the tax certificate was issued. However, when all such tax | ||
| 38 | certificates and accrued interest thereon represent an amount of | ||
| 39 | $100 or more, the provisions of s. 197.502(3) shall be invoked. | ||
| 40 | (16) The county tax collector may conduct the sale of tax | ||
| 41 | certificates for unpaid taxes pursuant to this section by | ||
| 42 | electronic means. Such electronic sales shall comply with the | ||
| 43 | procedures provided in chapter 197. The tax collector shall | ||
| 44 | provide access to such electronic sale by computer terminals | ||
| 45 | open to the public at a designated location. A tax collector who | ||
| 46 | chooses to conduct such electronic sales may receive electronic | ||
| 47 | deposits and payments related to the tax certificate sale. | ||
| 48 | Section 2. This act shall take effect upon becoming a law. | ||