| 1 | A bill to be entitled |
| 2 | An act relating to collection of delinquent property |
| 3 | taxes; amending s. 197.333, F.S.; specifying required |
| 4 | information in an original tax notice relating to contract |
| 5 | legal counsel to collect delinquent taxes; amending s. |
| 6 | 197.413, F.S.; providing for including certain unpaid but |
| 7 | not delinquent taxes in a warrant to collect unpaid |
| 8 | delinquent taxes; specifying owner liability for taxes, |
| 9 | penalties, and interest; revising provisions authorizing a |
| 10 | tax collector to hire counsel to collect delinquent taxes; |
| 11 | imposing a collection fee to defray counsel costs; |
| 12 | authorizing recovery of attorney fees under certain |
| 13 | circumstances; providing an effective date. |
| 14 |
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| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
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| 17 | Section 1. Section 197.333, Florida Statutes, is amended |
| 18 | to read: |
| 19 | 197.333 When taxes due; delinquent.-- |
| 20 | (1) All taxes shall be due and payable on November 1 of |
| 21 | each year or as soon thereafter as the certified tax roll is |
| 22 | received by the tax collector. Taxes shall become delinquent on |
| 23 | April 1 following the year in which they are assessed or |
| 24 | immediately after 60 days have expired from the mailing of the |
| 25 | original tax notice, whichever is later. If the delinquency date |
| 26 | for ad valorem taxes is later than April 1 of the year following |
| 27 | the year in which taxes are assessed, all dates or time periods |
| 28 | specified in this chapter relative to the collection of, or |
| 29 | administrative procedures regarding, delinquent taxes shall be |
| 30 | extended a like number of days. |
| 31 | (2) The original tax notice must inform the taxpayer that: |
| 32 | (a) Any delinquent tangible personal property tax, |
| 33 | penalty, and interest may be referred to contract legal counsel |
| 34 | for collection. |
| 35 | (b) Such contract counsel's compensation and certain other |
| 36 | costs, including court costs and the cost of advertising, shall |
| 37 | be added to the total amount owed by the delinquent taxpayer. |
| 38 | Section 2. Subsections (1) and (3) of section 197.413, |
| 39 | Florida Statutes, are amended to read: |
| 40 | 197.413 Delinquent personal property taxes; warrants; |
| 41 | court order for levy and seizure of personal property; seizure; |
| 42 | fees of tax collectors.-- |
| 43 | (1) Prior to May 1 of each year immediately following the |
| 44 | year of assessment, the tax collector shall prepare a list of |
| 45 | the unpaid personal property taxes containing the names and |
| 46 | addresses of the taxpayers and the property subject to the tax |
| 47 | as the same appear on the tax roll. Prior to April 30 of the |
| 48 | next year, the tax collector shall prepare warrants against the |
| 49 | delinquent taxpayers providing for the levy upon, and seizure |
| 50 | of, tangible personal property. The cost of advertising |
| 51 | delinquent tax shall be added to the delinquent taxes at the |
| 52 | time of advertising. The tax collector is not required to issue |
| 53 | warrants if delinquent taxes are less than $50. However, such |
| 54 | taxes shall remain due and payable. Any current taxes assessed |
| 55 | against the property that are unpaid but not yet delinquent may |
| 56 | be included in a warrant to collect delinquent tangible personal |
| 57 | property taxes. An owner is liable for unpaid delinquent |
| 58 | personal property taxes, penalties, and interest. |
| 59 | (3) The tax collector may employ in-house counsel, and |
| 60 | agree upon the counsel's compensation, for conducting such suit |
| 61 | or suits and may pay such compensation out of the general office |
| 62 | expense fund and include such item in the budget. Alternatively, |
| 63 | the tax collector may contract with outside counsel to collect |
| 64 | by suit or otherwise all delinquent tangible personal property |
| 65 | taxes. Such counsel's compensation shall be set at 33 percent of |
| 66 | the total amount of the delinquent taxes, penalty, and interest |
| 67 | collected. In order to defray the expense of the contract |
| 68 | counsel's compensation for collecting those taxes, a collection |
| 69 | fee in the amount of 33 percent of the amount of the delinquent |
| 70 | taxes, penalty, and interest owed shall be added to all personal |
| 71 | property taxes, penalty, and interest remaining unpaid upon |
| 72 | referral to contract counsel. In a warrant or other action on |
| 73 | proceedings that include unpaid taxes for the current year for |
| 74 | which the collection fee has not been imposed, the tax collector |
| 75 | may recover attorney's fees in the amount of 33 percent of the |
| 76 | amount of the taxes, penalty, and interest adjudged due by the |
| 77 | court. |
| 78 | Section 3. This act shall take effect July 1, 2006. |