HB 0175 2004
1	A bill to be entitled
2	An act relating to limitations on actions to collect
3	taxes; amending s. 95.091, F.S.; excluding certain tax
4	liens relating to unentitled homestead exemptions from a
5	5-year expiration provision; including such liens under a
6	20-year expiration provision; providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1. Section 95.091, Florida Statutes, is amended to
11	read:
12	95.091 Limitation on actions to collect taxes.--
13	(1)(a) Except in the case of taxes for which certificates
14	have been sold, or of taxes enumerated in s. 72.011, or tax
15	liens issued under s. 196.161,any tax lien granted by law to
16	the state or any of its political subdivisions, any
17	municipality, any public corporation or body politic, or any
18	other entity having authority to levy and collect taxes shall
19	expire 5 years after the date the tax is assessed or becomes
20	delinquent, whichever is later. No action may be begun to
21	collect any tax after the expiration of the lien securing the
22	payment of the tax.
23	(b) Any tax lien granted by law to the state or any of its
24	political subdivisions for any tax enumerated in s. 72.011 or
25	any tax lien imposed under s. 196.161shall expire 20 years
26	after the last date the tax may be assessed, after the tax
27	becomes delinquent, or after the filing of a tax warrant,
28	whichever is later. An action to collect any tax enumerated in
29	s. 72.011 may not be commenced after the expiration of the lien
30	securing the payment of the tax.
31	Section 2. This act shall take effect upon becoming a law.