HB 0955

1
A bill to be entitled
2An act relating to waterfront property; amending s.
3163.3177, F.S.; requiring the future land use plan element
4of a local comprehensive plan for a coastal county to
5include criteria to encourage the preservation of
6recreational and commercial working waterfronts; including
7public access to waterways within those items indicated in
8a recreation and open space element; amending s. 163.3178,
9F.S.; providing requirements for the shoreline use
10component of a coastal management element with respect to
11recreational and commercial working waterfronts; amending
12s. 253.03, F.S.; requiring the Board of Trustees of the
13Internal Improvement Trust Fund to encourage certain uses
14for sovereign submerged lands; establishing the
15Waterfronts Florida Program within the Department of
16Community Affairs; providing definitions; requiring that
17the program implement the Waterfronts Florida Partnership
18Program in coordination with the Department of
19Environmental Protection; requiring the Department of
20Environmental Protection, in coordination with the Fish
21and Wildlife Conservation Commission, to study the use of
22state parks for recreational boating; requiring that the
23department make recommendations to the Governor and the
24Legislature; amending s. 327.47, F.S.; providing for
25funding certain boating grant programs administered by the
26Fish and Wildlife Conservation Commission; amending s.
27328.72, F.S.; increasing vessel registration fees;
28providing for a portion of the fees to be designated for
29boating grant programs; amending s. 328.76, F.S.;
30clarifying the use of funds designated for boating grant
31programs; creating s. 342.07, F.S.; enunciating the
32state's interest in maintaining recreational and
33commercial working waterfronts; defining the term
34"recreational and commercial working waterfront"; creating
35ss. 197.304-197.3047, F.S.; providing a tax deferral for
36ad valorem taxes and non-ad valorem assessments covered by
37a tax certificate and levied on recreational and
38commercial working waterfronts; providing certain
39exceptions; specifying the rate of the deferral; providing
40that the taxes, assessments, and interest deferred
41constitute a prior lien on the property; providing an
42application process; providing notice requirements;
43providing for a decision of the tax collector to be
44appealed to the value adjustment board; providing for
45calculating the deferral; providing requirements for
46deferred payment tax certificates; providing for the
47deferral to cease if there is a change in the use of the
48property; requiring notice to the tax collector; requiring
49payment of deferred taxes, assessments, and interest under
50certain circumstances; authorizing specified parties to
51make a prepayment of deferred taxes; providing for
52distribution of payments; providing for construction of
53provisions authorizing the deferments; providing
54penalties; providing for a penalty to be appealed to the
55value adjustment board; providing an effective date.
56
57Be It Enacted by the Legislature of the State of Florida:
58
59     Section 1.  Paragraphs (a) and (e) of subsection (6) of
60section 163.3177, Florida Statutes, are amended to read:
61     163.3177  Required and optional elements of comprehensive
62plan; studies and surveys.--
63     (6)  In addition to the requirements of subsections
64(1)-(5), the comprehensive plan shall include the following
65elements:
66     (a)  A future land use plan element designating proposed
67future general distribution, location, and extent of the uses of
68land for residential uses, commercial uses, industry,
69agriculture, recreation, conservation, education, public
70buildings and grounds, other public facilities, and other
71categories of the public and private uses of land. Counties are
72encouraged to designate rural land stewardship areas, pursuant
73to the provisions of paragraph (11)(d), as overlays on the
74future land use map. Each future land use category must be
75defined in terms of uses included, and must include standards to
76be followed in the control and distribution of population
77densities and building and structure intensities. The proposed
78distribution, location, and extent of the various categories of
79land use shall be shown on a land use map or map series which
80shall be supplemented by goals, policies, and measurable
81objectives. The future land use plan shall be based upon
82surveys, studies, and data regarding the area, including the
83amount of land required to accommodate anticipated growth; the
84projected population of the area; the character of undeveloped
85land; the availability of public services; the need for
86redevelopment, including the renewal of blighted areas and the
87elimination of nonconforming uses which are inconsistent with
88the character of the community; the compatibility of uses on
89lands adjacent to or closely proximate to military
90installations; and, in rural communities, the need for job
91creation, capital investment, and economic development that will
92strengthen and diversify the community's economy. The future
93land use plan may designate areas for future planned development
94use involving combinations of types of uses for which special
95regulations may be necessary to ensure development in accord
96with the principles and standards of the comprehensive plan and
97this act. The future land use plan element shall include
98criteria to be used to achieve the compatibility of adjacent or
99closely proximate lands with military installations. In
100addition, for rural communities, the amount of land designated
101for future planned industrial use shall be based upon surveys
102and studies that reflect the need for job creation, capital
103investment, and the necessity to strengthen and diversify the
104local economies, and shall not be limited solely by the
105projected population of the rural community. The future land use
106plan of a county may also designate areas for possible future
107municipal incorporation. The land use maps or map series shall
108generally identify and depict historic district boundaries and
109shall designate historically significant properties meriting
110protection. For coastal counties, the future land use element
111must include criteria that encourage the preservation of
112recreational and commercial working waterfronts as defined in s.
113342.07. The future land use element must clearly identify the
114land use categories in which public schools are an allowable
115use.  When delineating the land use categories in which public
116schools are an allowable use, a local government shall include
117in the categories sufficient land proximate to residential
118development to meet the projected needs for schools in
119coordination with public school boards and may establish
120differing criteria for schools of different type or size.  Each
121local government shall include lands contiguous to existing
122school sites, to the maximum extent possible, within the land
123use categories in which public schools are an allowable use. All
124comprehensive plans must comply with the school siting
125requirements of this paragraph no later than October 1, 1999.
126The failure by a local government to comply with these school
127siting requirements by October 1, 1999, will result in the
128prohibition of the local government's ability to amend the local
129comprehensive plan, except for plan amendments described in s.
130163.3187(1)(b), until the school siting requirements are met.
131Amendments proposed by a local government for purposes of
132identifying the land use categories in which public schools are
133an allowable use or for adopting or amending the school-siting
134maps pursuant to s. 163.31776(3) are exempt from the limitation
135on the frequency of plan amendments contained in s. 163.3187.
136The future land use element shall include criteria that
137encourage the location of schools proximate to urban residential
138areas to the extent possible and shall require that the local
139government seek to collocate public facilities, such as parks,
140libraries, and community centers, with schools to the extent
141possible and to encourage the use of elementary schools as focal
142points for neighborhoods. For schools serving predominantly
143rural counties, defined as a county with a population of 100,000
144or fewer, an agricultural land use category shall be eligible
145for the location of public school facilities if the local
146comprehensive plan contains school siting criteria and the
147location is consistent with such criteria. Local governments
148required to update or amend their comprehensive plan to include
149criteria and address compatibility of adjacent or closely
150proximate lands with existing military installations in their
151future land use plan element shall transmit the update or
152amendment to the department by June 30, 2006.
153     (e)  A recreation and open space element indicating a
154comprehensive system of public and private sites for recreation,
155including, but not limited to, natural reservations, parks and
156playgrounds, parkways, beaches and public access to beaches,
157open spaces, waterways, and other recreational facilities.
158     Section 2.  Paragraph (g) of subsection (2) of section
159163.3178, Florida Statutes, is amended to read:
160     163.3178  Coastal management.--
161     (2)  Each coastal management element required by s.
162163.3177(6)(g) shall be based on studies, surveys, and data; be
163consistent with coastal resource plans prepared and adopted
164pursuant to general or special law; and contain:
165     (g)  A shoreline use component that which identifies public
166access to beach and shoreline areas and addresses the need for
167water-dependent and water-related facilities, including marinas,
168along shoreline areas. Such component must include the
169strategies that will be used to preserve recreational and
170commercial working waterfronts as defined in s. 342.07.
171     Section 3.  Subsection (15) of section 253.03, Florida
172Statutes, is renumbered as subsection (16), and a new subsection
173(15) is added to said section to read:
174     253.03  Board of trustees to administer state lands; lands
175enumerated.--
176     (15)  The Board of Trustees of the Internal Improvement
177Trust Fund shall encourage the use of sovereign submerged lands
178for water-dependent uses and public access.
179     Section 4.  Waterfronts Florida Program.--
180     (1)  There is established within the Department of
181Community Affairs the Waterfronts Florida Program to provide
182technical assistance and support to communities in revitalizing
183waterfront areas in this state.
184     (2)  As used in this section, the term:
185     (a)  "Waterfront community" means a municipality or county
186that is required to prepare a coastal element for its local
187government comprehensive plan.
188     (b)  "Recreational and commercial working waterfront" means
189a parcel or parcels of real property that provide access for
190water-dependent commercial activities or provide access for the
191public to the navigable waters of the state. Recreational and
192commercial working waterfronts require direct access to or a
193location on, over, or adjacent to a navigable body of water. The
194term includes water-dependent facilities that are open to the
195public and offer public access by vessels to the waters of the
196state or that are support facilities for recreational,
197commercial, research, or governmental vessels. These facilities
198include docks, wharfs, lifts, wet and dry marinas, boat ramps,
199boat hauling and repair facilities, commercial fishing
200facilities, boat construction facilities, and other support
201structures over the water.
202     (3)  The purpose of this program is to provide technical
203assistance, support, training, and financial assistance to
204waterfront communities in their efforts to revitalize waterfront
205areas. The program shall direct its efforts on the following
206priority concerns:
207     (a)  Protecting environmental and cultural resources;
208     (b)  Providing public access;
209     (c)  Mitigating hazards; and
210     (d)  Enhancing the viable traditional economy.
211     (4)  The program is responsible for:
212     (a)  Implementing the Waterfronts Florida Partnership
213Program. The department, in coordination with the Department of
214Environmental Protection, shall develop procedures and
215requirements governing program eligibility, application
216procedures, and application review.
217     (b)  Serving as a source for information and technical
218assistance for Florida's waterfront communities in preserving
219traditional recreational and commercial working waterfronts.
220     Section 5.  The Department of Environmental Protection, in
221coordination with the Fish and Wildlife Conservation Commission,
222shall undertake a study evaluating the current use of state
223parks for purposes of recreational boating and identify
224opportunities for increasing recreational boating access within
225the state park system. The study must include recommendations
226regarding the most appropriate locations for expanding existing
227recreational boating facilities and must identify state parks
228where new recreational boating facilities may be located. The
229report must contain estimates of the costs necessary to expand
230and construct additional recreational boating facilities at
231specific state parks. The department shall submit a report
232summarizing its findings and recommendations to the Governor,
233the President of the Senate, and the Speaker of the House of
234Representatives by January 1, 2006.
235     Section 6.  Section 327.47, Florida Statutes, is amended to
236read:
237     327.47  Competitive grant programs.--The commission shall
238develop and administer competitive grant programs funded with
239moneys transferred pursuant to ss. s. 206.606(1)(d) and
240328.72(1). Grants may be awarded for the construction and
241maintenance of publicly owned boat ramps, piers, and docks;
242boater education; deployment of manatee technical avoidance
243technology; and economic development initiatives that promote
244boating in the state. The commission may adopt rules pursuant to
245chapter 120 to implement this section.
246     Section 7.  Subsections (1) and (15) of section 328.72,
247Florida Statutes, are amended to read:
248     328.72  Classification; registration; fees and charges;
249surcharge; disposition of fees; fines; marine turtle stickers.--
250     (1)  VESSEL REGISTRATION FEE.--Vessels that are required to
251be registered shall be classified for registration purposes
252according to the following schedule, and the registration
253certificate fee shall be in the following amounts:
254     Class A-1--Less than 12 feet in length, and all canoes to
255which propulsion motors have been attached, regardless of
256length....$4.50  (To boating grant programs)....1.00 $3.50
257     Class A-2--12 feet or more and less than 16 feet in
258length....13.50 10.50  (To county)....2.85  (To boating grant
259programs)....3.00
260     Class 1--16 feet or more and less than 26 feet in
261length....23.50 18.50  (To county)....8.85  (To boating grant
262programs)....5.00
263     Class 2--26 feet or more and less than 40 feet in
264length....63.50 50.50  (To county)....32.85  (To boating grant
265programs)....13.00
266     Class 3--40 feet or more and less than 65 feet in
267length....103.50 82.50  (To county)....56.85  (To boating grant
268programs)....21.00
269     Class 4--65 feet or more and less than 110 feet in
270length....123.50 98.50  (To county)....68.85  (To boating grant
271programs)....25.00
272     Class 5--110 feet or more in length....153.50 122.50  (To
273county)....86.85  (To boating grant programs)....31.00
274     Dealer registration certificate ....20.50 16.50  (To
275boating grant programs)....4.00
276
277The county portion of the vessel registration fee is derived
278from recreational vessels only.
279     (15)  DISTRIBUTION OF FEES.--Except for the first $1, which
280shall be remitted to the state for deposit into the Save the
281Manatee Trust Fund created within the Fish and Wildlife
282Conservation Commission, moneys designated for the use of the
283counties, as specified in subsection (1), shall be distributed
284by the tax collector to the board of county commissioners for
285use as provided in this section. Such moneys to be returned to
286the counties are for the sole purposes of providing recreational
287channel marking and public launching facilities and other
288boating-related activities, for removal of vessels and floating
289structures deemed a hazard to public safety and health for
290failure to comply with s. 327.53, and for manatee and marine
291mammal protection and recovery. Moneys designated for the
292boating grant programs shall be transferred to the Marine
293Resources Conservation Trust Fund within the Fish and Wildlife
294Conservation Commission and used exclusively for the competitive
295grant programs provided in s. 327.47.
296     Section 8.  Subsection (1) of section 328.76, Florida
297Statutes, is amended to read:
298     328.76  Marine Resources Conservation Trust Fund; vessel
299registration funds; appropriation and distribution.--
300     (1)  Except as otherwise specified in this subsection and
301less $1.4 million for any administrative costs which shall be
302deposited in the Highway Safety Operating Trust Fund, in each
303fiscal year beginning on or after July 1, 2001, all funds
304collected from the registration of vessels through the
305Department of Highway Safety and Motor Vehicles and the tax
306collectors of the state, except for those funds designated as
307the county portion and those funds designated as the boating
308grants portion pursuant to s. 328.72(1), shall be deposited in
309the Marine Resources Conservation Trust Fund for recreational
310channel marking; public launching facilities; law enforcement
311and quality control programs; aquatic weed control; manatee
312protection, recovery, rescue, rehabilitation, and release; and
313marine mammal protection and recovery. The funds collected
314pursuant to s. 328.72(1) shall be transferred as follows:
315     (a)  In each fiscal year, an amount equal to $1.50 for each
316commercial and recreational vessel registered in this state
317shall be transferred by the Department of Highway Safety and
318Motor Vehicles to the Save the Manatee Trust Fund and shall be
319used only for the purposes specified in s. 370.12(4).
320     (b)  An amount equal to $2 from each recreational vessel
321registration fee, except that for class A-1 vessels, shall be
322transferred by the Department of Highway Safety and Motor
323Vehicles to the Invasive Plant Control Trust Fund in the
324Department of Environmental Protection for aquatic weed research
325and control.
326     (c)  An amount equal to 40 percent of the registration fees
327from commercial vessels shall be transferred by the Department
328of Highway Safety and Motor Vehicles to the Invasive Plant
329Control Trust Fund in the Department of Environmental Protection
330for aquatic plant research and control.
331     (d)  An amount equal to 40 percent of the registration fees
332from commercial vessels shall be transferred by the Department
333of Highway Safety and Motor Vehicles, on a monthly basis, to the
334General Inspection Trust Fund of the Department of Agriculture
335and Consumer Services. These funds shall be used for shellfish
336and aquaculture law enforcement and quality control programs.
337     Section 9.  Section 342.07, Florida Statutes, is created to
338read:
339     342.07  Recreational and commercial working waterfronts;
340legislative findings; definitions.--
341     (1)  The Legislature recognizes that there is an important
342state interest in facilitating boating access to the state's
343navigable waters. This access is vital to recreational users and
344the marine industry in the state, to maintaining or enhancing
345the $14 billion economic impact of boating in the state, and to
346ensuring continued access to all residents and visitors to the
347navigable waters of the state. The Legislature recognizes that
348there is an important state interest in maintaining viable
349water-dependent support facilities, such as boat hauling and
350repairing and commercial fishing facilities, and in maintaining
351the availability of public access to the navigable waters of the
352state. The Legislature further recognizes that the waterways of
353the state are important for engaging in commerce and the
354transportation of goods and people upon such waterways and that
355such commerce and transportation is not feasible unless there is
356access to and from the navigable waters of the state through
357recreational and commercial working waterfronts.
358     (2)  As used in this section, the term "recreational and
359commercial working waterfront" means a parcel or parcels of real
360property that provide access for water-dependent commercial
361activities or provide access for the public to the navigable
362waters of the state. Recreational and commercial working
363waterfronts require direct access to or a location on, over, or
364adjacent to a navigable body of water. The term includes water-
365dependent facilities that are open to the public and offer
366public access by vessels to the waters of the state or that are
367support facilities for recreational, commercial, research, or
368governmental vessels. These facilities include docks, wharfs,
369lifts, wet and dry marinas, boat ramps, boat hauling and repair
370facilities, commercial fishing facilities, boat construction
371facilities, and other support structures over the water. As used
372in this section, the term "vessel" has the same meaning as in s.
373327.02(37). Seaports are excluded from the definition.
374     Section 10.  Sections 197.304, 197.3041, 197.3042,
375197.3043, 197.3044, 197.3045, 197.3046, and 197.3047, Florida
376Statutes, are created to read:
377     197.304  Tax deferral for recreational and commercial
378working waterfronts.--
379     (1)  Any property owner that owns a recreational and
380commercial working waterfront facility as defined in s. 342.07
381may elect to defer payment of a portion of the combined total of
382the ad valorem taxes and any non-ad valorem assessments that
383would be covered by a tax certificate sold under this chapter
384levied on that property by filing an annual application for tax
385deferral with the county tax collector on or before January 31
386following the year in which the taxes and non-ad valorem
387assessments are assessed. The applicant has the burden to
388affirmatively demonstrate compliance with the requirements of
389this section.
390     (2)  Approval of an application for tax deferral shall
391defer that portion of the combined total of ad valorem taxes and
392any non-ad valorem assessments that would be covered by a tax
393certificate sold under this chapter otherwise due and payable on
394the applicant's non-ad valorem assessments in their entirety.
395     (3)  A tax deferral may not be granted if:
396     (a)  The total amount of deferred taxes, non-ad valorem
397assessments, and interest plus the total amount of all other
398unsatisfied liens on the property exceeds 85 percent of the
399assessed value of the property; or
400     (b)  The primary financing on the property is for an amount
401that exceeds 70 percent of the assessed value of the property.
402     (4)  The amount of taxes, non-ad valorem assessments, and
403interest deferred shall accrue interest at a rate equal to the
404semiannually compounded rate of one-half of 1 percent plus the
405average yield to maturity of the long-term fixed-income portion
406of the Florida Retirement System investments as of the end of
407the quarter preceding the date of the sale of the deferred
408payment tax certificates; however, the interest rate may not
409exceed 9.5 percent.
410     (5)  The taxes, non-ad valorem assessments, and interest
411deferred pursuant to this section constitute a prior lien and
412shall attach as of the date and in the same manner and be
413collected as other liens for taxes, as provided for under this
414chapter, but such deferred taxes, non-ad valorem assessments,
415and interest shall only be due, payable, and delinquent as
416provided in ss. 197.304-197.3047.
417     197.3041  Tax deferral for recreational and commercial
418working waterfronts; application.--
419     (1)  The application for deferral must be made upon a form
420prescribed by the department and furnished by the county tax
421collector. The application form must be signed upon oath by the
422applicant before an officer authorized by the state to
423administer oaths. The tax collector may require the applicant to
424submit any other evidence and documentation as deemed necessary
425by the tax collector in considering the application. The
426application form must provide notice to the applicant of the
427manner in which interest is computed. Each application form must
428contain an explanation of the conditions to be met for approval
429and the conditions under which deferred taxes and interest
430become due, payable, and delinquent. Each application must
431clearly state that all deferrals pursuant to ss. 197.304-
432197.3047 constitute a lien on the applicant's property.
433     (2)(a)  The tax collector shall consider each annual
434application for a tax deferral for recreational and commercial
435working waterfronts within 30 days after the date the
436application is filed or as soon as practicable thereafter. A tax
437collector who finds that the applicant is entitled to the tax
438deferral shall approve the application and file the application
439in the permanent records. A tax collector who finds that the
440applicant is not entitled to the deferral shall send a notice of
441disapproval within 30 days after the date the application is
442filed, giving reasons for the disapproval to the applicant. The
443notice must be sent by personal delivery or registered mail to
444the mailing address given by the applicant in the manner in
445which the original notice thereof was served upon the applicant
446and must be filed among the permanent records of the tax
447collector's office. The original notice of disapproval sent to
448the applicant shall advise the applicant of the right to appeal
449the decision of the tax collector to the value adjustment board
450and inform the applicant of the procedure for filing such an
451appeal.
452     (b)  An appeal of the decision of the tax collector to the
453value adjustment board must be in writing on a form prescribed
454by the department and furnished by the tax collector. The appeal
455must be filed with the value adjustment board within 20 days
456after the applicant's receipt of the notice of disapproval. The
457value adjustment board shall review the application and the
458evidence presented to the tax collector upon which the applicant
459based his or her claim for tax deferral and, at the election of
460the applicant, shall hear the applicant in person, or by agent
461on the applicant's behalf, on his or her right to the tax
462deferral. The value adjustment board shall reverse the decision
463of the tax collector and grant a tax deferral to the applicant
464if, in its judgment, the applicant is entitled to the tax
465deferral or shall affirm the decision of the tax collector.
466Action by the value adjustment board is final unless the
467applicant or tax collector or other lienholder, within 15 days
468after the date of disapproval of the application by the board,
469files in the circuit court of the county in which the property
470is located, a proceeding for a declaratory judgment or other
471appropriate proceeding.
472     (3)  Each application must contain a list of, and the
473current value of, all outstanding liens on the applicant's
474property.
475     (4)  For approved applications, the date of receipt by the
476tax collector of the application for tax deferral shall be used
477in calculating taxes due and payable net of discounts for early
478payment.
479     (5)  If such proof has not been furnished with a prior
480application, each applicant shall furnish proof of fire and
481extended coverage insurance in an amount that is in excess of
482the sum of all outstanding liens and deferred taxes and interest
483with a loss payable clause to the county tax collector.
484     (6)  The tax collector shall notify the property appraiser
485in writing of those parcels for which taxes have been deferred.
486     (7)  The property appraiser shall promptly notify the tax
487collector of changes in ownership of properties that have been
488granted a tax deferral.
489     197.3042  Deferred payment tax certificates.--
490     (1)  The tax collector shall notify each local governing
491body of the amount of taxes and non-ad valorem assessments
492deferred which would otherwise have been collected for such
493governing body. The county shall then, at the time of the tax
494certificate sale held pursuant to s. 197.432, strike each
495certificate off to the county. Certificates issued pursuant to
496this section are exempt from the public sale of tax certificates
497held pursuant to s. 197.432.
498     (2)  The certificates so held by the county shall bear
499interest at a rate equal to the semiannually compounded rate of
5000.5 percent plus the average yield to maturity of the long-term
501fixed-income portion of the Florida Retirement System
502investments as of the end of the quarter preceding the date of
503the sale of the deferred payment tax certificates; however, the
504interest rate may not exceed 9.5 percent.
505     197.3043  Change in use of property.--
506     (1)  If there is a change in use of the tax-deferred
507property such that the owner is no longer entitled to claim the
508property as a recreational and commercial working waterfront
509facility, or such person fails to maintain the required fire and
510extended insurance coverage, the total amount of deferred taxes
511and interest for all previous years becomes due and payable
512November 1 of the year in which the change in use occurs or on
513the date failure to maintain insurance occurs, and is delinquent
514on April 1 of the year following the year in which the change in
515use or failure to maintain insurance occurs.
516     (2)  Whenever the property appraiser discovers that there
517has been a change in the use of the property that has been
518granted a tax deferral, the property appraiser shall notify the
519tax collector in writing of the date such change occurs, and the
520tax collector shall collect any taxes and interest due or
521delinquent.
522     (3)  During any year in which the total amount of deferred
523taxes, interest, and all other unsatisfied liens on the property
524exceeds 85 percent of the assessed value of the property, the
525tax collector shall immediately notify the owner of the property
526on which taxes and interest have been deferred that the portion
527of taxes and interest which exceeds 85 percent of the assessed
528value of the property is due and payable within 30 days after
529receipt of the notice. Failure to pay the amount due shall cause
530the total amount of deferred taxes and interest to become
531delinquent.
532     (4)  Each year, upon notification, each owner of property
533on which taxes and interest have been deferred shall submit to
534the tax collector a list of, and the current value of, all
535outstanding liens on the property. If the owner of the property
536fails to respond to this notification within 30 days, the total
537amount of deferred taxes and interest becomes payable within 30
538days.
539     (5)  If deferred taxes become delinquent under this
540chapter, on or before June 1 following the date the taxes become
541delinquent, the tax collector shall sell a tax certificate for
542the delinquent taxes and interest in the manner provided by s.
543197.432.
544     197.3044  Prepayment of deferred taxes.--
545     (1)  All or part of the deferred taxes and accrued interest
546may at any time be paid to the tax collector by:
547     (a)  The owner of the property.
548     (b)  The next of kin of the owner, heir of the owner, child
549of the owner, or any person having or claiming a legal or
550equitable interest in the property, if no objection is made by
551the owner within 30 days after the tax collector notifies the
552owner of the fact that such payment has been tendered.
553     (2)  Any partial payment made pursuant to this section
554shall be applied first to accrued interest.
555     197.3045  Distribution of payments.--When any deferred
556taxes or interest is collected, the tax collector shall maintain
557a record of the payment, setting forth a description of the
558property and the amount of taxes or interest collected for the
559property. The tax collector shall distribute payments received
560in accordance with the procedures for distributing ad valorem
561taxes or redemption moneys as prescribed in this chapter.
562     197.3046  Construction.--Sections 197.304-197.3047 do not
563prevent the collection of personal property taxes that become a
564lien against tax-deferred property, defer payment of special
565assessments to benefited property other than those specifically
566allowed to be deferred, or affect any provision of any mortgage
567or other instrument relating to property requiring a person to
568pay ad valorem taxes or non-ad valorem assessments.
569     197.3047  Penalties.--
570     (1)  The following penalties shall be imposed on any person
571who willfully files information required under ss. 197.304-
572197.3047 which is incorrect:
573     (a)  The person shall pay the total amount of taxes and
574interest deferred, which amount shall immediately become due;
575     (b)  The person shall be disqualified from filing a tax
576deferral application for the next 3 years; and
577     (c)  The person shall pay a penalty of 25 percent of the
578total amount of taxes and interest deferred.
579     (2)  Any person against whom the penalties prescribed in
580this section have been imposed may appeal the penalties imposed
581to the value adjustment board within 30 days after the penalties
582are imposed.
583     Section 11.  This act shall take effect July 1, 2005.


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