| 1 | A bill to be entitled |
| 2 | An act relating to the duties of a tax collector; amending |
| 3 | s. 197.333, F.S.; requiring that taxpayers be informed of |
| 4 | potential additional costs of allowing personal property |
| 5 | taxes to become delinquent; amending s. 197.413, F.S.; |
| 6 | providing that a taxpayer is liable for unpaid tangible |
| 7 | personal property taxes, penalties, and interest; |
| 8 | expanding the tax collectors' discretionary powers to |
| 9 | collect delinquent personal property taxes through the use |
| 10 | of contract collection agents; providing for the |
| 11 | collection agent's compensation; authorizing collection |
| 12 | fees; providing an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Section 197.333, Florida Statutes, is amended |
| 17 | to read: |
| 18 | 197.333 When taxes due; delinquent.-- |
| 19 | (1) All taxes shall be due and payable on November 1 of |
| 20 | each year or as soon thereafter as the certified tax roll is |
| 21 | received by the tax collector. Taxes shall become delinquent on |
| 22 | April 1 following the year in which they are assessed or |
| 23 | immediately after 60 days have expired from the mailing of the |
| 24 | original tax notice, whichever is later. If the delinquency date |
| 25 | for ad valorem taxes is later than April 1 of the year following |
| 26 | the year in which taxes are assessed, all dates or time periods |
| 27 | specified in this chapter relative to the collection of, or |
| 28 | administrative procedures regarding, delinquent taxes shall be |
| 29 | extended a like number of days. |
| 30 | (2) The original tax notice must inform the taxpayer that: |
| 31 | (a) Any delinquent tangible personal property tax, |
| 32 | penalty, and interest may be referred to a contract collection |
| 33 | agent for collection. |
| 34 | (b) Such contract collection agent's compensation and |
| 35 | certain other costs, including court costs and the cost of |
| 36 | advertising, shall be added to the total amount owed by the |
| 37 | delinquent taxpayer and shall become part of the underlying |
| 38 | personal property tax lien arising under s. 197.122(1). |
| 39 | Section 2. Subsections (1) and (3) of section 197.413, |
| 40 | Florida Statutes, are amended to read: |
| 41 | 197.413 Delinquent personal property taxes; warrants; |
| 42 | court order for levy and seizure of personal property; seizure; |
| 43 | fees of tax collectors.-- |
| 44 | (1) Prior to May 1 of each year immediately following the |
| 45 | year of assessment, the tax collector shall prepare a list of |
| 46 | the unpaid personal property taxes containing the names and |
| 47 | addresses of the taxpayers and the property subject to the tax |
| 48 | as the same appear on the tax roll. Prior to April 30 of the |
| 49 | next year, the tax collector shall prepare warrants against the |
| 50 | delinquent taxpayers providing for the levy upon, and seizure |
| 51 | of, tangible personal property. The cost of advertising |
| 52 | delinquent tax shall be added to the delinquent taxes at the |
| 53 | time of advertising. The tax collector is not required to issue |
| 54 | warrants if delinquent taxes are less than $50. However, such |
| 55 | taxes shall remain due and payable. Upon the delinquency of such |
| 56 | taxes, the delinquent taxpayer shall be liable for all unpaid |
| 57 | delinquent personal property taxes, penalties, costs, fees, and |
| 58 | 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. The tax |
| 63 | collector may also contract with an outside collection agent who |
| 64 | is a member in good standing of The Florida Bar or who is |
| 65 | registered and in good standing pursuant to chapter 559 to |
| 66 | collect, by suit or otherwise, all delinquent tangible personal |
| 67 | property taxes. In order to defray the expense of the contract |
| 68 | agent's compensation, a collection fee equal to 20 percent of |
| 69 | the amount of the delinquent taxes, penalties, and interest owed |
| 70 | shall be added to all personal property taxes, penalties, and |
| 71 | interest referred to the contract agent for collection. The |
| 72 | agent's fees shall be equal to 20 percent of the amount of the |
| 73 | delinquent taxes, penalties, and interest collected. In a |
| 74 | warrant or other action on proceedings that include unpaid taxes |
| 75 | for the current year to which the collection fee has not yet |
| 76 | attached, the tax collector may recover agent's fees in an |
| 77 | amount equal to 20 percent of the amount of taxes, penalties, |
| 78 | and interest adjudged due by the court. |
| 79 | Section 3. This act shall take effect upon becoming a law. |