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A bill to be entitled

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An act relating to delinquent property taxes; amending s.

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197.413, F.S; authorizing the tax collector to contract

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for the collection of delinquent personal property taxes;

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providing that the costs of collection may be added to the

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amount owed by the taxpayer; providing that collection

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costs may not be less than 20 percent of the taxes and

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interest collected from the taxpayer; requiring the tax

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collector to provide notice of the addition of collection

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costs in the tax notice; amending s. 197.3635, F.S.;

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conforming provisions to changes made by the act; amending

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s. 192.0105, F.S.; conforming a cross-reference; providing

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an effective date.

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

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     Section 1.  Section 197.413, Florida Statutes, is amended to

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read:

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     197.413 Delinquent personal property taxes; legal

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proceedings; warrants; court order for levy and seizure of

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personal property; seizure; fees and costs of tax collectors.--

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     (1) Before Prior to May 1 of each year immediately

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following the year of assessment, the tax collector shall prepare

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a list of the unpaid personal property taxes containing the names

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and addresses of the taxpayers and the property subject to the

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tax as the same appear on the tax roll. Before Prior to April 30

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of the next year, the tax collector shall prepare warrants

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against the delinquent taxpayers providing for the levy upon, and

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seizure of, tangible personal property. The cost of advertising

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delinquent tax shall be added to the delinquent taxes at the time

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of advertising. The tax collector is not required to issue

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warrants if delinquent taxes are less than $50. However, such

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taxes shall remain due and payable.

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     (2) Within 30 days after the date the such warrants are

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prepared, the tax collector shall file cause the filing of a

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petition in the circuit court for the county in which the tax

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collector serves, which petition shall briefly describes describe

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the levies and nonpayment of taxes, the issuance of warrants, and

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proof of the publication of notice as provided for in s. 197.402,

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and lists shall list the names and addresses of the taxpayers who

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failed to pay taxes, as the same appear on the assessment roll.

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The Such petition shall pray for an order ratifying and

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confirming the issuance of the warrants and directing the tax

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collector or his or her deputy to levy upon and seize the

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tangible personal property of each delinquent taxpayer to satisfy

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the unpaid taxes set forth in the petition. This proceeding is

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specifically provided to safeguard the constitutional rights of

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the taxpayers in relation to their tangible personal property and

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to allow the tax collector sufficient time to collect the such

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delinquent personal property taxes before the filing of petitions

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in the circuit court and shall be conducted with these objectives

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in mind.

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     (3) The tax collector may employ counsel, and agree upon

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the counsel's compensation, for conducting such suit or suits and

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may pay such compensation out of the general office expense fund

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and include such item in the budget.

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     (3)(4) Immediately upon the filing of the such petition,

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the tax collector shall request the earliest possible time for

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hearing before the circuit court on the petition, at which

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hearing the tax roll shall be presented and the tax collector or

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one of his or her deputy deputies shall appear to testify under

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oath as to the nonpayment of the personal property taxes listed

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in the petition.

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     (4)(5) Upon the filing of the such petition, the clerk of

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the court shall notify each delinquent taxpayer listed in the

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petition that a petition has been filed and that upon

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ratification and confirmation of the petition, the tax collector

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may will be authorized to issue warrants and levy upon, seize,

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and sell so much of the taxpayer's tangible personal property as

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to satisfy the delinquent taxes, plus costs, interest, attorney's

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fees, and other charges. The Such notice shall be given by

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certified mail, return receipt requested.

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     (5)(6) If it appears to the circuit court determines that

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the taxes that appear on the tax roll are unpaid, the court shall

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issue an its order directing the tax collector or his or her

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deputy to levy upon and seize so much of the tangible personal

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property of the taxpayers who are listed in the petition as is

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necessary to satisfy the unpaid taxes, costs, interest,

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attorney's fees, and other charges.

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     (6)(7) The court shall retain jurisdiction over the matters

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raised in the petition in order to hear the such objections of

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taxpayers to the levy and seizure of their tangible personal

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property as may be warranted under the statutes and laws of the

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state.

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     (7)(8) A tax warrant issued by the tax collector for the

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collection of tangible personal property taxes shall, after the

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court has issued its order as set forth in subsection (5) (6),

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have the same force as a writ of garnishment upon any person who

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has any goods, moneys, chattels, or effects of the delinquent

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taxpayer in his or her hands, possession, or control or who is

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indebted to the such delinquent taxpayer.

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     (8)(9) If a When any tax warrant is levied upon any debtor

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or person holding property of the delinquent taxpayer, the debtor

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or person must shall pay the debt or deliver the property of the

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delinquent taxpayer to the tax collector levying the warrant, and

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the receipt of payment or property by the tax collector shall be

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complete discharge to the that extent of that the debtor or

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person holding the property. The tax collector shall make note of

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the levy upon the tax warrant.

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     (9)(10) The tax collector is entitled to a fee of $2 from

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each delinquent taxpayer at the time delinquent taxes are

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collected. The tax collector is also entitled to receive an

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additional $8 for each warrant issued.

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     (10) The tax collector may contract with a private attorney

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or law firm to conduct the legal proceedings described in this

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section and, as provided in s. 197.332, may be awarded reasonable

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attorney's fees and court costs in such actions, or may pay the

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cost of the contract out of the general office expense fund and

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include such item in the budget.

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     (11) The tax collector may also contract with a private

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attorney or law firm to collect, by suit or otherwise, delinquent

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personal property taxes and add the collection costs to the

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delinquent taxes, interest, and costs owed by each taxpayer and

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referred to the private attorney or law firm for collection. The

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private attorney or law firm's compensation shall be negotiated

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by the tax collector, but may not be less than 20 percent of the

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amount of the delinquent taxes and interest collected from each

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delinquent taxpayer. A tax collector that has entered into a

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contract for the collection of delinquent taxes must provide

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notification in the form specified in s. 197.3635, and in any

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additional tax notice mailed pursuant to s. 197.343, that:

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     (a) Any delinquent tangible personal property tax,

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interest, and costs may be referred to a private attorney or law

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firm for collection; and

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     (b) The private attorney or law firm's compensation and

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other costs, including court costs, may be added to the total

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amount owed by the delinquent taxpayer and, if added, is part of

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the underlying personal property tax lien arising under s.

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197.122(1).

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     Section 2.  Paragraph (c) of subsection (10) of section

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197.3635, Florida Statutes, is amended to read:

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     197.3635  Combined notice of ad valorem taxes and non-ad

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valorem assessments; requirements.--A form for the combined

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notice of ad valorem taxes and non-ad valorem assessments shall

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be produced and paid for by the tax collector. The form shall

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meet the requirements of this section and department rules and

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shall be subject to approval by the department. By rule the

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department shall provide a format for the form of such combined

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notice. The form shall meet the following requirements:

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     (10)  It shall provide instructions and useful information

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to the taxpayer. Such information and instructions shall be

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nontechnical to minimize confusion. The information and

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instructions required by this section shall be provided by

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department rule and shall include:

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     (c)  Notification about delinquency and interest for

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delinquent payment, and the addition of any collection costs if

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required under s. 197.413(11).

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     Section 3.  Paragraph (j) of subsection (1) 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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     (1)  THE RIGHT TO KNOW.--

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     (j)  The right to be mailed notice when a petition has been

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filed with the court for an order to seize and sell property and

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the right to be mailed notice, and to be served notice by the

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sheriff, before the date of sale, that application for tax deed

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has been made and property will be sold unless back taxes are

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paid (see ss. 197.413 197.413(5), 197.502(4)(a), and

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197.522(1)(a) and (2)).

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     Section 4.  This act shall take effect July 1, 2008.