| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to tax collectors; amending s. 197.332, |
| 7 | F.S.; requiring tax collectors to include in commercial |
| 8 | tax bills certain tax credit and deduction information |
| 9 | relating to the Americans with Disabilities Act; creating |
| 10 | a pilot program for certain counties to study the |
| 11 | effectiveness of current legislation that governs the |
| 12 | advertisement of real or personal property with delinquent |
| 13 | taxes; providing requirements for the pilot program; |
| 14 | requiring the tax collectors of such counties to report to |
| 15 | the Legislature on the results of the pilot program; |
| 16 | providing an effective date. |
| 17 |
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| 18 | Be It Enacted by the Legislature of the State of Florida: |
| 19 |
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| 20 | Section 1. Section 197.332, Florida Statutes, is amended |
| 21 | to read: |
| 22 | 197.332 Duties of tax collectors.--The tax collector has |
| 23 | the authority and obligation to collect all taxes as shown on |
| 24 | the tax roll by the date of delinquency or to collect delinquent |
| 25 | taxes, interest, and costs, by sale of tax certificates on real |
| 26 | property and by seizure and sale of personal property. The tax |
| 27 | collector shall be allowed to collect reasonable attorney's fees |
| 28 | and court costs in actions on proceedings to recover delinquent |
| 29 | taxes, interest, and costs. For tax years 2006, 2007, 2008, |
| 30 | 2009, and 2010, tax collectors shall insert into commercial tax |
| 31 | bills information concerning the Federal Tax Credits and Tax |
| 32 | Deductions for compliance by commercial building modifications |
| 33 | with requirements of the Americans with Disabilities Act, as |
| 34 | well as benefits provided by state law for removing |
| 35 | architectural barriers. |
| 36 | Section 2. Notwithstanding the provisions of s. 197.402, |
| 37 | Florida Statutes, the counties of Lake, Marion, Seminole, and |
| 38 | Sumter shall enter into a pilot program for the next two full |
| 39 | property tax cycles. During this time, the tax collector in each |
| 40 | county shall, in lieu of the advertisement required in s. |
| 41 | 197.402(3), Florida Statutes, advertise once at least 21 days |
| 42 | prior to a sale under s. 197.402(3), Florida Statutes. At the |
| 43 | end of this 2-year pilot program, the tax collector in each of |
| 44 | the counties named in this section shall submit a report to the |
| 45 | President of the Senate and the Speaker of the House of |
| 46 | Representatives on or before October 1, 2007, which compares the |
| 47 | effectiveness of single publication versus the effectiveness of |
| 48 | triple publication by listing the number and percentage of |
| 49 | properties on which delinquent taxes were paid after the single |
| 50 | publication in comparison to the number and percentage of |
| 51 | properties on which delinquent taxes were paid after three |
| 52 | publications. |
| 53 | Section 3. This act shall take effect July 1, 2005. |