| 1 | The Local Government Council 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 collection of delinquent property |
| 7 | taxes; amending s. 197.333, F.S.; specifying required |
| 8 | information in an original tax notice relating to contract |
| 9 | legal counsel to collect delinquent taxes; amending s. |
| 10 | 197.413, F.S.; specifying taxpayer liability for |
| 11 | delinquent taxes on certain tangible personal property; |
| 12 | revising provisions authorizing a tax collector to hire |
| 13 | counsel to collect delinquent taxes; providing for adding |
| 14 | certain contract stipulated compensation to certain |
| 15 | attorney accounts; providing a limitation; providing an |
| 16 | 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 197.333, Florida Statutes, is amended |
| 21 | to read: |
| 22 | 197.333 When taxes due; delinquent.-- |
| 23 | (1) All taxes shall be due and payable on November 1 of |
| 24 | each year or as soon thereafter as the certified tax roll is |
| 25 | received by the tax collector. Taxes shall become delinquent on |
| 26 | April 1 following the year in which they are assessed or |
| 27 | immediately after 60 days have expired from the mailing of the |
| 28 | original tax notice, whichever is later. If the delinquency date |
| 29 | for ad valorem taxes is later than April 1 of the year following |
| 30 | the year in which taxes are assessed, all dates or time periods |
| 31 | specified in this chapter relative to the collection of, or |
| 32 | administrative procedures regarding, delinquent taxes shall be |
| 33 | extended a like number of days. |
| 34 | (2) The original tax notice must inform the taxpayer that: |
| 35 | (a) Any delinquent tangible personal property tax, |
| 36 | penalty, and interest may be referred to contract legal counsel |
| 37 | for collection. |
| 38 | (b) Such contract counsel's compensation and certain other |
| 39 | costs, including court costs and the cost of advertising, shall |
| 40 | be added to the total amount owed. |
| 41 | Section 2. Subsections (1) and (3) of section 197.413, |
| 42 | Florida Statutes, are amended to read: |
| 43 | 197.413 Delinquent personal property taxes; warrants; |
| 44 | court order for levy and seizure of personal property; seizure; |
| 45 | fees of tax collectors.-- |
| 46 | (1) Prior to May 1 of each year immediately following the |
| 47 | year of assessment, the tax collector shall prepare a list of |
| 48 | the unpaid personal property taxes containing the names and |
| 49 | addresses of the taxpayers and the property subject to the tax |
| 50 | as the same appear on the tax roll. Prior to April 30 of the |
| 51 | next year, the tax collector shall prepare warrants against the |
| 52 | delinquent taxpayers providing for the levy upon, and seizure |
| 53 | of, tangible personal property. The cost of advertising |
| 54 | delinquent tax shall be added to the delinquent taxes at the |
| 55 | time of advertising. The tax collector is not required to issue |
| 56 | warrants if delinquent taxes are less than $50. However, such |
| 57 | taxes shall remain due and payable. A taxpayer may be held |
| 58 | personally liable for delinquent taxes owed on tangible personal |
| 59 | property that has been sold, removed from the county, or |
| 60 | otherwise rendered unavailable for seizure in satisfaction of |
| 61 | taxes. |
| 62 | (3) The tax collector may employ in-house counsel, and |
| 63 | agree upon the counsel's compensation, for conducting such suit |
| 64 | or suits and may pay such compensation out of the general office |
| 65 | expense fund and include such item in the budget. Alternatively, |
| 66 | the tax collector may contract with outside counsel to collect |
| 67 | by suit or otherwise all delinquent tangible personal property |
| 68 | taxes, penalty, and interest owed. The amount of the |
| 69 | compensation established in the contract shall be added to all |
| 70 | accounts referred to the attorney for collection. Such |
| 71 | compensation may not exceed 33 percent of the total amount of |
| 72 | the taxes, penalty, and interest collected. |
| 73 | Section 3. This act shall take effect upon becoming a law. |