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