| 1 | A bill to be entitled |
| 2 | An act relating to the payment of ad valorem taxes; |
| 3 | authorizing the governing body of a county that has been |
| 4 | declared a major disaster area to adopt options extending |
| 5 | the time in which a property tax payment made by a |
| 6 | property owner qualifies for an early-payment discount; |
| 7 | providing early-payment options; providing that additional |
| 8 | tax notices are not required under certain circumstances; |
| 9 | providing for expiration; providing an effective date. |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
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| 13 | Section 1. (1) Notwithstanding s. 197.162, Florida |
| 14 | Statutes, upon an affirmative vote of the governing body of any |
| 15 | county that has been declared a major disaster area approved for |
| 16 | individual assistance by the President of the United States, the |
| 17 | property tax payment made by an owner of property in that county |
| 18 | is eligible for any early-payment discount adopted under this |
| 19 | subsection. The county governing body may adopt, including by |
| 20 | emergency ordinance, any or all of the following options for |
| 21 | such discounts: |
| 22 | (a) Four percent for a payment made by January 31, 2006. |
| 23 | (b) Three percent for a payment made by February 28, 2006. |
| 24 | (c) Two percent for a payment made by March 31, 2006. |
| 25 | (2) The tax collector shall implement any early-payment |
| 26 | discount option adopted under subsection (1). Subsection (1) |
| 27 | does not apply to payments made on behalf of property owners by |
| 28 | the holder or mortgagee of an unsatisfied mortgage, a |
| 29 | lienholder, or a vendee under a contract for deed. |
| 30 | (3) If the governing body of any county adopts any early- |
| 31 | payment discount option as authorized in subsection (1) after |
| 32 | tax notices have already been mailed for that tax year, no |
| 33 | additional direct mail notice shall be necessary to notify |
| 34 | taxpayers of the change. Notice by advertisement in a newspaper |
| 35 | of general circulation and posting at all offices of the tax |
| 36 | collector shall be sufficient notice. |
| 37 | (4) This section expires April 1, 2006. |
| 38 | Section 2. This act shall take effect upon becoming a law. |