Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. CS for SB 2038
Barcode 243178
CHAMBER ACTION
Senate House
.
.
1 Comm: FAV .
04/12/2007 09:42 PM .
2 .
.
3 .
.
4 ______________________________________________________________
5
6
7
8
9
10 ______________________________________________________________
11 The Committee on Community Affairs (Wise) recommended the
12 following amendment:
13
14 Senate Amendment (with title amendment)
15 On page 6, between lines 16 and 17,
16
17 insert:
18 Section 2. Section 201.01, Florida Statutes, is
19 amended to read:
20 201.01 Documents taxable, generally.--There shall be
21 levied, collected, and paid the taxes specified in this
22 chapter, for and in respect to the several documents, bonds,
23 debentures or certificates of stock and indebtedness, and
24 other documents, instruments, matters, writings, and things
25 described in the following sections, or for or in respect of
26 the vellum, parchment, or paper, or any other medium whether
27 tangible, electronic, or otherwise, upon which such document,
28 instrument, matter, writing, or thing, or any of them, is
29 written, or printed, or created electronically or otherwise,
30 by any person who makes, signs, executes, issues, sells,
31 removes, consigns, assigns, records, or ships the same, or for
1
2:34 PM 04/09/07 s2038c1c-ca05-r2d
Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. CS for SB 2038
Barcode 243178
1 whose benefit or use the same are made, signed, executed,
2 issued, sold, removed, consigned, assigned, recorded, or
3 shipped in the state. Unless exempt under s. 201.24 or under
4 any state or federal law, if the United States, the state, or
5 any political subdivision of the state is a party to a
6 document taxable under this chapter, any tax specified in this
7 chapter shall be paid by a nonexempt party to the document.
8 The documentary stamp taxes shall be paid on all recordable
9 instruments requiring documentary stamp tax according to law,
10 prior to recordation. With respect to mortgages or trust deeds
11 which do not incorporate the certificate of indebtedness, a
12 notation shall be made on the note or certificate that the tax
13 has been paid on the mortgage or trust deed.
14 Section 3. Subsections (1) and (3) of section 201.022,
15 Florida Statutes, are amended to read:
16 201.022 Consideration for realty; filing of return
17 condition precedent to recordation; penalty; compensation of
18 clerks; failure to file does not impair validity.--
19 (1) As a condition precedent to the recordation of any
20 deed transferring an interest in real property, the grantor or
21 the grantee or agent for grantee shall execute and file a
22 return with the clerk of the circuit court, who may accept the
23 return electronically. The return shall state the actual
24 consideration paid for the interest in real property. The
25 return shall state the parcel identification number maintained
26 by the county property appraiser in a manner prescribed by the
27 department. If the parcel is a split or cutout parcel, the
28 return shall state the parent parcel identification number if
29 the parcel identification number has not been assigned. The
30 return shall not be recorded or otherwise become a public
31 record and shall be confidential as provided by s. 193.074,
2
2:34 PM 04/09/07 s2038c1c-ca05-r2d
Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. CS for SB 2038
Barcode 243178
1 and shall be exempt from the provisions of s. 119.07(1),
2 except that the Department of Environmental Protection or,
3 through the Department of Environmental Protection, its
4 contract appraiser, shall have access to the return to verify
5 the consideration paid in any transfer of an interest in real
6 property, when such transfer is considered as part of an
7 appraisal for a proposed land acquisition project conducted
8 pursuant to any Department of Environmental Protection land
9 acquisition program. The Department of Environmental
10 Protection or its contract appraiser shall not disclose the
11 contents of the return to any other public or private entity.
12 The original return shall be forwarded to the Department of
13 Revenue, and a copy shall be forwarded to the property
14 appraiser.
15 (3) If the return required by this section is not
16 executed and filed, the clerk of the circuit court is required
17 to execute and file the return, on paper or electronically,
18 with the department. The clerk shall be compensated 1.0
19 percent of the tax paid on deeds as the cost of processing the
20 return required by this section in the form of a deduction
21 from the amount of the tax due and remitted by the clerk, and
22 the department shall allow the deduction to the clerk paying
23 and remitting the tax in the manner provided by the
24 department. However, no deduction or allowance shall be
25 granted when there is a manifest failure to maintain proper
26 records or make proper reports. The compensation provided
27 herein shall be in addition to that provided in s. 201.11(2).
28
29 (Redesignate subsequent sections.)
30
31
3
2:34 PM 04/09/07 s2038c1c-ca05-r2d
Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. CS for SB 2038
Barcode 243178
1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 On page 1, line 22, after the semicolon,
4
5 insert:
6 amending s. 201.01, F.S.; providing that such
7 electronic documents are subject to the same
8 taxes as paper documents; amending s. 201.022,
9 F.S.; providing for the electronic filing of
10 certain required returns;
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
4
2:34 PM 04/09/07 s2038c1c-ca05-r2d