HB 0267, Engrossed 1 2003
1	A bill to be entitled
2	An act relating to sales of tax certificates for unpaid
3	taxes; amending s. 197.432, F.S.; prohibiting electronic
4	sales of certain tax certificates for unpaid taxes;
5	authorizing county tax collectors to conduct sales of tax
6	certificates for unpaid taxes by electronic means;
7	specifying compliance requirements; requiring public
8	access; authorizing the tax collector to receive
9	electronic deposits and payments; providing an effective
10	date.
11
12	Be It Enacted by the Legislature of the State of Florida:
13
14	Section 1. Subsection (4) of section 197.432, Florida
15	Statutes, is amended, and subsection (16) is added to said
16	section, to read:
17	197.432 Sale of tax certificates for unpaid taxes.--
18	(4) A tax certificate representing less than $100 in
19	delinquent taxes on property that has been granted a homestead
20	exemption for the year in which the delinquent taxes were
21	assessed may not be sold at public auction or by electronic sale
22	as provided in subsection (16)but shall be issued by the tax
23	collector to the county at the maximum rate of interest allowed
24	by this chapter. The provisions of s. 197.502(3) shall not be
25	invoked as long as the homestead exemption is granted to the
26	person who received the homestead exemption for the year in
27	which the tax certificate was issued. However, when all such tax
28	certificates and accrued interest thereon represent an amount of
29	$100 or more, the provisions of s. 197.502(3) shall be invoked.
30	(16) The county tax collector may conduct the sale of tax
31	certificates for unpaid taxes pursuant to this section by
32	electronic means. Such electronic sales shall comply with the
33	procedures provided in chapter 197. The tax collector shall
34	provide access to such electronic sale by computer terminals
35	open to the public at a designated location. A tax collector who
36	chooses to conduct such electronic sales may receive electronic
37	deposits and payments related to the tax certificate sale.
38	Section 2. This act shall take effect upon becoming a law.