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A bill to be entitled

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An act relating to partial payment of property taxes;

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amending s. 197.373, F.S.; requiring tax collectors to

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accept payments of portions of amounts billed in tax

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notices; subjecting unpaid amounts to penalties, interest,

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and other processes of law; amending ss. 192.0105,

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197.432, 197.442, and 197.443, F.S.; conforming

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provisions; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraph (f) of subsection (3) of section

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192.0105, Florida Statutes, is amended to read:

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     192.0105  Taxpayer rights.--There is created a Florida

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Taxpayer's Bill of Rights for property taxes and assessments to

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guarantee that the rights, privacy, and property of the taxpayers

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of this state are adequately safeguarded and protected during tax

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levy, assessment, collection, and enforcement processes

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administered under the revenue laws of this state. The Taxpayer's

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Bill of Rights compiles, in one document, brief but comprehensive

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statements that summarize the rights and obligations of the

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property appraisers, tax collectors, clerks of the court, local

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governing boards, the Department of Revenue, and taxpayers.

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Additional rights afforded to payors of taxes and assessments

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imposed under the revenue laws of this state are provided in s.

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213.015. The rights afforded taxpayers to assure that their

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privacy and property are safeguarded and protected during tax

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levy, assessment, and collection are available only insofar as

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they are implemented in other parts of the Florida Statutes or

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rules of the Department of Revenue. The rights so guaranteed to

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state taxpayers in the Florida Statutes and the departmental

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rules include:

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     (3)  THE RIGHT TO REDRESS.--

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     (f)  The right to redeem real property and redeem tax

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certificates at any time before a tax deed is issued, and the

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right to have tax certificates canceled if sold where taxes had

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been fully paid or if other error makes it void or correctable.

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Property owners have the right to be free from contact by a

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certificateholder for 2 years (see ss. 197.432(14) and (15),

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197.442(1), 197.443, and 197.472(1) and (7)).

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     Section 2.  Section 197.373, Florida Statutes, is amended to

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read:

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     197.373  Payment of portion of taxes.--

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     (1)(a) The tax collector of the county is authorized to

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allow the payment of a part of a tax notice when the part to be

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paid can be ascertained by legal description, such part is under

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a contract for sale or has been transferred to a new owner, and

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the request is made by the person purchasing the property or the

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new owner or someone acting on behalf of the purchaser or owner.

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     (b)(2) The request must be made at least 15 days prior to

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the tax certificate sale.

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     (c)(3) The property appraiser shall within 10 days after

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request from the tax collector apportion the property into the

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parts sought to be paid or redeemed.

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     (d)(4) This subsection section does not apply to

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assessments and collections made pursuant to the provisions of s.

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192.037.

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     (2) The tax collector of the county shall accept any

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payment consisting of any portion of the total amount of taxes

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specified in the tax notice by the deadline specified in the tax

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notice. Any portion of the total amount of taxes specified in the

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tax notice remaining unpaid after the deadline specified in the

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tax notice shall be subject to interest and penalties as provided

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by law and other processes of law as provided in this chapter.

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     Section 3.  Subsection (1) of section 197.432, Florida

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Statutes, is amended to read:

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     197.432  Sale of tax certificates for unpaid taxes.--

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     (1)  On the day and approximately at the time designated in

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the notice of the sale, the tax collector shall commence the sale

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of tax certificates on those lands on which taxes have not been

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fully paid, and he or she shall continue the sale from day to day

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until each certificate is sold to pay the unpaid taxes, interest,

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costs, and charges on the parcel described in the certificate. In

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case there are no bidders, the certificate shall be issued to the

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county. The tax collector shall offer all certificates on the

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lands as they are assessed.

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     Section 4.  Section 197.442, Florida Statutes, is amended to

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read:

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     197.442  Tax collector not to sell certificates on land on

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which taxes have been fully paid; penalty.--

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     (1)  If a tax collector sells tax certificates on land upon

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which the taxes have been fully paid, upon written demand by the

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aggrieved taxpayer alleging the circumstances, the tax collector

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shall initiate action to cancel any improperly issued tax

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certificate or deed in accordance with the provisions of s.

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197.443. If the tax collector fails to act within a reasonable

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time, his or her office shall be liable for all legitimate

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expenses which the aggrieved taxpayer may spend in clearing his

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or her title, including a reasonable attorney's fee.

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     (2)  The office of the tax collector shall be responsible to

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the publisher for costs of advertising lands on which the taxes

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have been fully paid, and the office of the property appraiser

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shall be responsible to the publisher for the costs of

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advertising lands doubly assessed or assessed in error.

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     Section 5.  Subsection (1) of section 197.443, Florida

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Statutes, is amended to read:

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     197.443  Cancellation of void tax certificates; correction

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of tax certificates; procedure.--

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     (1)  When a tax certificate on lands has been sold for

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unpaid taxes and:

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     (a)  The tax certificate evidencing the sale is void because

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the taxes on the lands have been fully paid;

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     (b)  The lands were not subject to taxation at the time of

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the assessment on which they were sold;

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     (c)  The description of the property in the tax certificate

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is void or has been corrected;

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     (d)  An error of commission or omission has occurred which

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invalidates the sale;

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     (e)  The circuit court has voided the tax certificate by a

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suit to cancel the tax certificate by the holder;

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     (f)  The tax certificate is void for any other reason; or

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     (g)  An error has occurred for which the tax certificate may

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be corrected,

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the tax collector shall forward a certificate of such error to

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the department and enter upon the list of certificates sold for

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taxes a memorandum of such error. The department, upon receipt of

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such certificate, if satisfied of the correctness of the

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certificate of error or upon receipt of a court order, shall

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notify the tax collector, who shall cancel or correct the

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certificate.

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     Section 6.  This act shall take effect July 1, 2008.