Senate Bill sb1738

    Florida Senate - 2004                                  SB 1738

    By Senator Fasano





    11-1466-04                                          See HB 175

  1                      A bill to be entitled

  2         An act relating to limitations on actions to

  3         collect taxes; amending s. 95.091, F.S.;

  4         excluding certain tax liens relating to

  5         unentitled homestead exemptions from a 5-year

  6         expiration provision; including such liens

  7         under a 20-year expiration provision; providing

  8         an effective date.

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

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12         Section 1.  Section 95.091, Florida Statutes, is

13  amended to read:

14         95.091  Limitation on actions to collect taxes.--

15         (1)(a)  Except in the case of taxes for which

16  certificates have been sold, or of taxes enumerated in s.

17  72.011, or tax liens issued under s. 196.161, any tax lien

18  granted by law to the state or any of its political

19  subdivisions, any municipality, any public corporation or body

20  politic, or any other entity having authority to levy and

21  collect taxes shall expire 5 years after the date the tax is

22  assessed or becomes delinquent, whichever is later. No action

23  may be begun to collect any tax after the expiration of the

24  lien securing the payment of the tax.

25         (b)  Any tax lien granted by law to the state or any of

26  its political subdivisions for any tax enumerated in s. 72.011

27  or any tax lien imposed under s. 196.161 shall expire 20 years

28  after the last date the tax may be assessed, after the tax

29  becomes delinquent, or after the filing of a tax warrant,

30  whichever is later. An action to collect any tax enumerated in

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






    Florida Senate - 2004                                  SB 1738
    11-1466-04                                          See HB 175




 1  s. 72.011 may not be commenced after the expiration of the

 2  lien securing the payment of the tax.

 3         Section 2.  This act shall take effect upon becoming a

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