SB 2542: Ad Valorem Tax Collection [RPCC]
GENERAL BILL by Posey
Ad Valorem Tax Collection [RPCC]; Revises provisions relating to erroneous reporting of property. Provides for the correction of the tax roll to remove uncollectible personal property tax accounts. Revises provisions relating to the calculation of interest rates relating to deferred payment tax certificates. Revises provisions for the payment of tax refunds. Revises the required procedure if a taxing authority has insufficient funds from which to pay a refund, etc.
Last Action: 5/2/2008 Senate - Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/29/2008 | Senate |
• Filed |
| 3/20/2008 | Senate |
• Introduced, referred to Community Affairs; Governmental Operations; Finance and Tax; General Government Appropriations -SJ 00292 |
| 5/2/2008 | Senate |
• Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 773 (e1) | Dorworth | Compare | Last Action: 6/17/2008 Approved by Governor; Chapter No. 2008-194 | |
| S 2248 (e1) | Judicial Sales/Real or Personal Property [LPCC] | Baker | Compare | Last Action: 4/28/2008 S Substituted CS/HB 773 -SJ 00881; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194) -SJ 00881 |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (45)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 192.0105 | Taxpayer rights. | |
| 197.102 | Definitions. | |
| 197.122 | Lien of taxes; dates; application. | |
| 197.123 | Correcting erroneous returns. | |
| 197.146 | ||
| 197.162 | Discounts; amount and time. | |
| 197.172 | Interest rate; calculation and minimum. | |
| 197.182 | Department of Revenue to pass upon and order refunds. | |
| 197.222 | Prepayment of estimated tax by installment method. | |
| 197.2301 | Payment of taxes prior to certified roll procedure. | |
| 197.252 | Homestead tax deferral. | |
| 197.253 | Homestead tax deferral; application. | |
| 197.254 | Annual notification to taxpayer. | |
| 197.262 | Deferred payment tax certificates. | |
| 197.263 | Change in ownership or use of property. | |
| 197.272 | Prepayment of deferred taxes. | |
| 197.304 | Tax deferral for recreational and commercial working waterfronts. | |
| 197.3041 | Tax deferral for recreational and commercial working waterfronts; application. | |
| 197.3042 | Deferred payment tax certificates. | |
| 197.3043 | Change in use or ownership of property. | |
| 197.3044 | Prepayment of deferred taxes. | |
| 197.332 | Duties of tax collectors. | |
| 197.343 | Tax notices; additional notice required. | |
| 197.3635 | Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. | |
| 197.373 | Payment of portion of taxes. | |
| 197.402 | Advertisement of real or personal property with delinquent taxes. | |
| 197.403 | Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. | |
| 197.413 | Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. | |
| 197.414 | Tax collector to keep record of warrants and levies on tangible personal property. | |
| 197.4155 | Delinquent personal property taxes; installment payment program. | |
| 197.416 | Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. | |
| 197.432 | Sale of tax certificates for unpaid taxes. | |
| 197.4325 | Procedure when checks received for payment of taxes or tax certificates are dishonored. | |
| 197.433 | Duplicate certificates. | |
| 197.442 | Tax collector not to sell certificates on land on which taxes have been paid; penalty. | |
| 197.443 | Cancellation of void tax certificates; correction of tax certificates; procedure. | |
| 197.462 | Transfer of tax certificates held by individuals. | |
| 197.472 | Redemption of tax certificates. | |
| 197.473 | Disposition of unclaimed redemption moneys. | |
| 197.482 | Limitation upon lien of tax certificate. | |
| 197.492 | Errors and insolvencies list. | |
| 197.502 | Application for obtaining tax deed by holder of tax sale certificate; fees. | |
| 197.542 | Sale at public auction. | |
| 197.552 | Tax deeds. | |
| 197.582 | Disbursement of proceeds of sale. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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