Senate Bill sb0010Be1

    SB 10-B                                        First Engrossed



  1                      A bill to be entitled

  2         An act relating to the payment of ad valorem

  3         taxes; allowing the governing body of a county

  4         that has been declared a major disaster area to

  5         adopt an ordinance extending the time in which

  6         property tax payments made by individuals

  7         qualify for early-payment discounts; providing

  8         options that counties may choose; providing for

  9         implementation by the tax collector; providing

10         that additional tax notices are not required;

11         providing for expiration of the act; providing

12         an effective date.

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

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16         Section 1.  (1)  Notwithstanding s. 197.162, Florida

17  Statutes, upon an affirmative vote of the governing body of

18  any county that has been declared a major disaster area

19  approved for individual assistance by the President of the

20  United States, the property tax payment made by an owner of

21  property in that county is eligible for an early-payment

22  discount. The county governing body may adopt, including by

23  emergency ordinance, any or all of the following options for

24  such discounts:

25         (a)  Four percent for a payment made by January 31,

26  2006.

27         (b)  Three percent for a payment made by February 28,

28  2006.

29         (c)  Two percent for a payment made by March 31, 2006.

30         (2)  The tax collector shall implement any

31  early-payment discount option adopted under subsection (1).


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






    SB 10-B                                        First Engrossed



 1  Subsection (1) does not apply to payments made on behalf of

 2  property owners by financial institutions the holder or

 3  mortgagee of an unsatisfied mortgage, lienholder, or vendee

 4  under a contract for deed.

 5         (3)  If the governing body of any county adopts any

 6  early-payment discount option as authorized in subsection (1)

 7  after tax notices have already been mailed for that tax year,

 8  no additional direct mail notice shall be necessary to notify

 9  taxpayers of the change. Notice by advertisement in a

10  newspaper of general circulation and posting at all offices of

11  the tax collector shall be sufficient notice.

12         (4)  This section expires April 1, 2006.

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

14  law.

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