Florida Senate - 2008 SB 2542

By Senator Posey

24-03333-08 20082542__

A bill to be entitled

An act relating to ad valorem tax collection; amending s.

197.102, F.S.; revising definitions; defining the terms

"proxy bidding" and "random-number generator"; amending s.

197.122, F.S.; revising provisions relating to liens on

property for unpaid taxes; amending s. 197.123, F.S.;

revising provisions relating to erroneous reporting of

property; creating s. 197.146, F.S.; providing for the

correction of the tax roll to remove uncollectible

personal property tax accounts; amending s. 197.162, F.S.;

revising provisions relating to discounts for tax payments

made prior to delinquency; amending s. 197.172, F.S.;

revising provisions relating to the calculation of

interest rates relating to deferred payment tax

certificates; amending s. 197.182, F.S.; revising

provisions for the payment of tax refunds; revising the

required procedure if a taxing authority has insufficient

funds from which to pay a refund; amending s. 197.222,

F.S.; revising provisions relating to the prepayment of

taxes by installment; amending s. 197.2301, F.S.; revising

provisions relating to the payment of estimated taxes;

amending s. 197.252, F.S.; revising provisions relating to

the granting of a homestead property tax deferral;

amending s. 197.253, F.S.; revising provisions relating to

an application for a homestead tax deferral; amending s.

197.254, F.S.; deleting a provision specifying the

language to be used to inform taxpayers about deferring

homestead taxes; amending s. 197.262, F.S.; lowering the

upper limit on interest rates on tax certificates on

deferred homestead taxes; amending s. 197.263, F.S.;

revising provisions relating to a change of ownership or

use of property subject to a homestead tax deferral;

amending s. 197.272, F.S.; deleting provisions specifying

who may prepay deferred homestead taxes and accrued

interest; amending s. 197.304, F.S.; reducing the upper

limit on interest rates relating to the tax deferral on

recreational and commercial working waterfronts; amending

s. 197.3041, F.S.; revising provisions relating to an

application for a tax deferral on recreational and

commercial working waterfronts; amending s. 197.3042,

F.S.; reducing the upper limit on interest rates for

deferred payment tax certificates; amending s. 197.3043,

F.S.; revising provisions relating to a change of

ownership or use of recreational and commercial working

waterfront property subject to a tax deferral; amending s.

197.3044, F.S.; deleting provisions specifying who may

prepay deferred taxes and accrued interest; amending s.

197.332, F.S.; revising provisions relating to the duties

of the tax collector; authorizing the use of contracted

services or products or electronic means; amending s.

197.343, F.S.; revising provisions relating to the mailing

of additional notice for unpaid taxes; amending s.

197.373, F.S.; revising provisions relating to the partial

payment of taxes for property that is subject to a tax

certificate sale; amending s. 197.402, F.S.; revising

provisions relating to advertising the sale of tax

certificates on property having delinquent taxes; amending

s. 197.403, F.S.; revising provisions relating to the

requirement that a newspaper provide proof of publication

of the tax notice; amending s. 197.413, F.S.; revising

provisions relating to the requirement for giving notice

of warrants for the sale of property to satisfy delinquent

taxes; revising the tax collector's fee for collecting

delinquent taxes; amending s. 197.414, F.S.; revising

provisions relating to the required record of warrants and

levies; amending s. 197.4155, F.S.; revising provisions

relating to the implementation of an installment payment

program for the payment of delinquent taxes; amending s.

197.416, F.S.; revising provisions relating to the tax

collector's continuing duty to collect delinquent taxes;

amending s. 197.432, F.S.; revising provisions relating to

the sale of tax certificates; providing for bidding by

proxy under certain circumstances; authorizing the tax

collector to select among multiple bidders by using a

computer-generated, random-number selection process;

amending s. 197.4325, F.S.; revising provisions relating

to dishonored payments for taxes and tax certificates;

amending s. 197.442, F.S.; revising provisions relating to

responsibility for costs of advertising errors; amending

s. 197.443, F.S.; revising provisions relating to

correcting or cancelling tax certificates; amending s.

197.462, F.S.; revising provisions relating to the

transfer of a tax certificate; amending s. 197.472, F.S.;

revising provisions relating to the redemption of tax

certificates; eliminating a requirement that the tax

collector provide certain information to the

certificateholder when the tax certificate is purchased or

redeemed; amending s. 197.473, F.S.; revising provisions

relating to unclaimed redemption moneys for tax

certificates; amending s. 197.482, F.S.; revising

provisions relating to the expiration of tax certificates;

amending s. 197.492, F.S.; authorizing the tax collector

to submit the report to the county commissioner of tax

collection errors and insolvencies electronically;

amending s. 197.502, F.S.; revising provisions relating to

the application for obtaining of a tax deed; amending s.

197.542, F.S.; revising provisions relating to property

sold at public auction; authorizing the clerk of the

circuit court to conduct the sale by electronic means;

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amending s. 197.552, F.S.; revising provisions relating to

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tax deeds; authorizing the tax collector to retain overbid

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funds for certain purposes; amending s. 197.582, F.S.;

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revising provisions relating to the disbursement of

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proceeds from a tax sale; amending s. 192.0105, F.S.;

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conforming cross-references; repealing s. 197.3635(2),

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F.S., relating to the horizontal line dividing ad valorem

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and non-ad valorem taxes on the notice of tax assessments;

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repealing s. 197.433, F.S., relating to issuing duplicate

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tax certificates; 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. Present subsections (3) through (7) of section

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197.102, Florida Statutes, are redesignated as subsections (5)

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through (9) respectively, and new subsections (3) and (4) are

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added to that section, to read:

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197.102 Definitions.--As used in this chapter, the

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following definitions apply, unless the context clearly requires

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otherwise:

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(3) "Proxy bidding" means a method of bidding where a

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bidder authorizes an agent, whether an individual or an

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electronic agent, to place bids on his or her behalf.

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(4) "Random-number generator" means a computational device

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that is designed to generate a sequence of numbers that lack any

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pattern. This process can be used to break a tie when multiple

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bidders have the same lowest bid amount. The random number

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generator assigns a number to each of the tie bidders and then

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randomly determines one of those numbers as the winner.

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Section 2. Section 197.122, Florida Statutes, is amended to

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read:

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197.122 Lien of taxes; dates; application.--

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(1) All taxes imposed pursuant to the State Constitution

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and laws of this state shall be a first lien, superior to all

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other liens, on any property against which the taxes have been

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assessed and shall continue in full force from January 1 of the

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year the taxes were levied until discharged by payment or until

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barred under chapter 95. If All personal property tax liens, to

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the extent that the property to which the lien applies cannot be

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located in the county or to the extent that the sale of the

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property is insufficient to pay all delinquent taxes, interest,

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fees, and costs due, a personal property tax lien shall apply be

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liens against all other personal property of the taxpayer in the

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county. However, a lien such liens against other personal

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property does shall not apply against such property that which

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has been sold, and is such liens against other personal property

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shall be subordinate to any valid prior or subsequent liens

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against such other property. An No act of omission or commission

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on the part of a any property appraiser, tax collector, board of

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county commissioners, clerk of the circuit court, or county

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comptroller, or their deputies or assistants, or newspaper in

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which an any advertisement of sale may be published does not

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shall operate to defeat the payment of taxes, interest, fees, and

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costs due, and; but any acts of omission or commission may be

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corrected at any time by the officer or party responsible for

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them in the same like manner as provided by law for performing

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acts in the first place., and When so corrected they shall be

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considered construed as valid ab initio and do not shall in no

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way affect any process by law for the enforcement of the

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collection of the any tax. All owners of property are shall be

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held to know that taxes are due and payable annually and are

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responsible for charged with the duty of ascertaining the amount

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of current and delinquent taxes and paying them before April 1 of

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the year following the year in which taxes are assessed. A No

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sale or conveyance of real or personal property for nonpayment of

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taxes may not shall be held invalid except upon proof that:

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(a) The property was not subject to taxation;

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(b) The taxes were had been paid before the sale of the

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personal property; or

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recording the execution and delivery of a deed based upon a

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certificate issued for nonpayment of taxes.

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(2) A lien created through the sale of a tax certificate

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may not be foreclosed or enforced in any manner except as

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prescribed in this chapter.

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(3) A property appraiser must may also correct a material

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mistake of fact relating to an essential condition of the subject

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property to reduce an assessment that if to do so requires only

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the exercise of judgment as to the effect of the mistake of fact

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on the assessed or taxable value of that mistake of fact.

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(a) As used in this subsection, the term "an essential

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condition of the subject property" means a characteristic of the

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subject parcel, including only:

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1. Environmental restrictions, zoning restrictions, or

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restrictions on permissible use;

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2. Acreage;

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3. Wetlands or other environmental lands that are or have

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been restricted in use because of such environmental features;

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4. Access to usable land;

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5. Any characteristic of the subject parcel which

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characteristic, in the property appraiser's opinion, caused the

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appraisal to be clearly erroneous; or

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6. Depreciation of the property that was based on a latent

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defect of the property which existed but was not readily

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discernible by inspection on January 1, but not depreciation

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resulting from any other cause.

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(b) The material mistake of fact must may be corrected by

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the property appraiser, in the same like manner as provided by

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law for performing the act in the first place, only within 1 year

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after the approval of the tax roll pursuant to s. 193.1142, and,

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if when so corrected, the act becomes valid ab initio and does

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not affect in no way affects any process by law for the

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enforcement of the collection of the any tax. If the such a

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correction results in a refund of taxes paid on the basis of an

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erroneous assessment included contained on the current year's tax

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roll for years beginning January 1, 1999, or later, the property

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appraiser, at his or her option, may request that the department

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to pass upon the refund request pursuant to s. 197.182 or may

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submit the correction and refund order directly to the tax

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collector for action in accordance with the notice provisions of

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s. 197.182(2). Corrections to tax rolls for prior years which

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would result in refunds must be made pursuant to s. 197.182.

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Section 3. Section 197.123, Florida Statutes, is amended to

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read:

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197.123 Correcting Erroneous returns; notification of

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property appraiser.--If a any tax collector has reason to believe

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that a any taxpayer has filed an erroneous or incomplete

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statement of her or his personal property or has not disclosed

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returned the full amount of all of her or his property subject to

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taxation, the collector shall notify the property appraiser of

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the erroneous or incomplete statement.

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Section 4. Section 197.146, Florida Statutes, is created to

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read:

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197.146 Uncollectible personal property taxes; correction

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of tax roll.--A tax collector who determines that a tangible

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personal property account is uncollectible may issue a

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certificate of correction for the current tax roll and any

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outstanding delinquent taxes. The tax collector shall notify the

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property appraiser that the account is invalid and the assessment

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shall not be certified for a future tax roll. An uncollectible

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account includes an account on property, which was originally

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assessed but cannot be found, to seize and sell for the payment

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of taxes and includes other tangible personal property of the

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owner as provided under s. 197.413(8) and (9).

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Section 5. Section 197.162, Florida Statutes, is amended to

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read:

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197.162 Tax discount payment periods Discounts; amount and

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time.--For On all taxes assessed on the county tax rolls and

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collected by the county tax collector, discounts for payments

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made prior to delinquency early payment thereof shall be at the

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rate of 4 percent in the month of November or at any time within

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30 days after the mailing of the original tax notice; 3 percent

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in the following month of December; 2 percent in the following

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month of January; 1 percent in the following month of February;

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and zero percent in the following month of March or within 30

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days prior to the date of delinquency if the date of delinquency

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is after April 1.

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(1) If When a taxpayer makes a request to have the original

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tax notice corrected, the discount rate for early payment

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applicable at the time of the request for correction is made

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shall apply for 30 days after the mailing of the corrected tax

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notice.

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(2) A discount rate shall apply at the rate of 4 percent

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shall apply for 30 days after the mailing of a tax notice

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resulting from the action of a value adjustment board.

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Thereafter, the regular discount periods shall apply.

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(3) If the For the purposes of this section, when a

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discount period ends on a Saturday, Sunday, or legal holiday, the

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discount period, including the zero percent period, shall be

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extended to the next working day, if payment is delivered to the

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a designated collection office of the tax collector.

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(4) The tax collector may not accept partial payment of

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taxes except as authorized under this chapter.

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Section 6. Subsection (4) of section 197.172, Florida

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Statutes, is amended to read:

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197.172 Interest rate; calculation and minimum.--

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(4) Except as provided in this chapter s. 197.262 with

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regard to deferred payment tax certificates, interest to be

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accrued with respect to deferred payment tax certificates

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pursuant to this chapter shall be calculated monthly from the

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first day of the each month.

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Section 7. Paragraphs (b) through (l) of subsection (1) and

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subsection (2) of section 197.182, Florida Statutes, are amended

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to read:

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197.182 Department of Revenue to pass upon and order

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refunds.--

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(1)

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(b)1. Those Refunds that have been ordered by a court and

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those refunds that do not result from changes made in the

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assessed value on a tax roll certified to the tax collector shall

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be made directly by the tax collector without order from the

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department and shall be made from undistributed funds without

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approval of the various taxing authorities.

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retained by the tax collector unless a written claim for a refund

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is received from the taxpayer. Overpayments over $10 $5 resulting

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from taxpayer error, if determined within 24 months the 4-year

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period of limitation, are to be automatically refunded to the

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taxpayer. Such refunds do not require approval from the

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department.

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(d)2. If When a payment has been made in error by a

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taxpayer to the tax collector because of an error in the tax

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notice sent to the taxpayer, refund must be made directly by the

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tax collector and does not require approval from the department.

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At the request of the taxpayer, the amount paid in error may be

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applied by the tax collector to the taxes for which the taxpayer

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is actually liable.

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(e)(c) Claims for refunds shall be made in accordance with

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the rules of the department. A No refund may not shall be granted

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unless claim is made therefor within 4 years after of January 1

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of the tax year for which the taxes were paid.

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(f)(d) Upon receipt of the department's written denial of a

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the refund, the tax collector shall issue the denial in writing

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to the taxpayer.

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(g)(e) If funds are available from current receipts and,

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subject to subsection (3) and, if a refund is approved, the

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taxpayer shall is entitled to receive a refund within 100 days

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after a claim for refund is made, unless the tax collector,

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property appraiser, or department states good cause for remitting

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the refund after that date. The times stated in this paragraph

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and paragraphs (h) (f) through (j) are directory and may be

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extended by a maximum of an additional 60 days if good cause is

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stated.

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(f) If the taxpayer contacts the property appraiser first,

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the property appraiser shall refer the taxpayer to the tax

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collector.

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(g) If a correction to the roll by the property appraiser

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is required as a condition for the refund, the tax collector

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shall, within 30 days, advise the property appraiser of the

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taxpayer's application for a refund and forward the application

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to the property appraiser.

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(h) The property appraiser has 30 days after the discovery

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of an error receipt of the form from the tax collector to correct

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the roll if a correction is permissible by law. After the 30

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days, The property appraiser shall immediately advise the tax

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collector in writing whether or not the roll has been corrected,

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stating the reasons why the roll was corrected or not corrected.

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(i) If the refund requires is not one that can be directly

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acted upon by the tax collector, for which an order from the

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department is required, the tax collector shall forward the claim

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for refund to the department upon receipt of the correction from

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the property appraiser or 30 days after the claim for refund,

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whichever occurs first. This provision does not apply to

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corrections resulting in refunds of less than $2,500 $400, which

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the tax collector shall make directly, without order from the

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department, and to refunds from undistributed funds, and may make

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without approval of the various taxing authorities.

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(j) The department shall approve or deny all refunds within

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30 days after receiving a from the tax collector the claim for

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refund from the tax collector, unless good cause is stated for

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delaying the approval or denial beyond that date.

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(k) Subject to and after meeting the requirements of s.

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194.171 and this section, an action to contest a denial of refund

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must may not be brought within later than 60 days after the date

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the tax collector mails issues the denial to the taxpayer, which

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notice must be sent by certified mail, or 4 years after January 1

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of the year for which the taxes were paid, whichever is later.

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(l) In computing any time period under this section, if

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when the last day of the period is a Saturday, Sunday, or legal

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holiday, the period is to be extended to the next working day.

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(2)(a) If When the department orders a refund, it shall

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forward a copy of its order to the tax collector who shall then

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determine the pro rata share due by each taxing authority. The

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tax collector shall make the refund from undistributed funds held

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for that taxing authority. If there are insufficient

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undistributed funds for the refund, the tax collector shall

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notify the taxing authority of the shortfall. The taxing

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authority shall: and certify to the county, the district school

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board, each municipality, and the governing body of each taxing

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district, their pro rata shares of such refund, the reason for

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the refund, and the date the refund was ordered by the

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department.

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(b) The board of county commissioners, the district school

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board, each municipality, and the governing body of each taxing

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district shall comply with the order of the department in the

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following manner:

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1. Authorize the tax collector to make refund from

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undistributed funds held for that taxing authority by the tax

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collector;

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(a)2. Authorize the tax collector to make refund and

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forward to the tax collector its pro rata share of the refund

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from currently budgeted funds, if available; or

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(b)3. Notify the tax collector that the taxing authority

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does not have funds currently available and provide for the

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payment of the refund in its budget for the ensuing year funds

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for the payment of the refund.

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Section 8. Subsections (1), (3), and (5) of section

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197.222, Florida Statutes, are amended to read:

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197.222 Prepayment of estimated tax by installment

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method.--

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(1) Taxes collected pursuant to this chapter may be prepaid

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in installments as provided in this section. A taxpayer may elect

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to prepay by installments for each tax notice for with taxes

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estimated to be more than $100. A taxpayer who elects to prepay

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taxes shall make payments based upon an estimated tax equal to

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the actual taxes levied upon the subject property in the prior

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year. The Such taxpayer shall complete and file an application to

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prepay by installment for each tax notice to prepay such taxes by

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installment with the tax collector on or before April 30 prior to

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May 1 of the year in which the taxpayer elects to prepay the

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taxes in installments pursuant to this section. The application

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shall be made on forms supplied by the department and provided to

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the taxpayer by the tax collector. After submission of an initial

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application, a taxpayer is shall not be required to submit

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additional annual applications as long as he or she continues to

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elect to prepay taxes in installments pursuant to this section.

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However, if in any year the taxpayer does not so elect,

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reapplication is shall be required for a subsequent election to

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do so. Installment payments shall be made according to the

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following schedule:

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(a) The first payment of one-quarter of the total amount of

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estimated taxes due must shall be made by not later than June 30

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of the year in which the taxes are assessed. A 6-percent discount

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applied against the amount of the installment shall be granted

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for such payment. The tax collector may accept a late payment of

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the first installment through July 31 and the under this

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paragraph within 30 days after June 30; such late payment must be

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accompanied by a penalty of 5 percent of the amount of the

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installment due.

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(b) The second payment of one-quarter of the total amount

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of estimated taxes must due shall be made by not later than

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September 30 of the year in which the taxes are assessed. A 4.5-

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percent discount applied against the amount of the installment

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shall be granted for such payment.

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estimated taxes due, plus one-half of any adjustment made

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pursuant to a determination of actual tax liability, must shall

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be made by not later than December 31 of the year in which taxes

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are assessed. A 3-percent discount applied against the amount of

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the installment shall be granted for such payment.

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(d) The fourth payment of one-quarter of the total amount

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of estimated taxes due, plus one-half of any adjustment made

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pursuant to a determination of actual tax liability, must shall

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be made by not later than March 31 following the year in which

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taxes are assessed. A No discount may not shall be granted for

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such payment.

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(e) If For purposes of this section, when an installment

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due date falls on a Saturday, Sunday, or legal holiday, the due

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date for the installment is shall be the next working day, if the

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installment payment is delivered to the a designated collection

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office of the tax collector. Taxpayers making such payment shall

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be entitled to the applicable discount rate authorized in this

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section.

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(3) Upon receiving a taxpayer's application for

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participation in the prepayment installment plan, and the tax

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collector shall mail to the taxpayer a statement of the

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taxpayer's estimated tax liability which shall be equal to the

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actual taxes levied on the subject property in the preceding

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year; such statement shall indicate the amount of each quarterly

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installment after application of the discount rates provided in

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this section , and a payment schedule, based upon the schedule

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provided in this section and furnished by the department. for

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those taxpayers who participated in the prepayment installment

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plan for the previous year and who are not required to reapply,

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the collector shall mail to the taxpayer a quarterly statement

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with the discount rates provided in this section according to the

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payment schedule provided by the department the statement shall

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be mailed by June 1. During the first month that the tax roll is

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open for payment of taxes, the tax collector shall mail to the

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taxpayer a statement which shows the amount of the remaining

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installment payments to be made after application of the discount

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rates provided in this section. The postage shall be paid out of

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the general fund of the county, upon statement thereof by the tax

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collector.

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(5) Notice of the right to prepay taxes pursuant to this

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section shall be provided with the notice of taxes. The Such

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notice shall inform the taxpayer of the right to prepay taxes in

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installments, and that application forms can be obtained from the

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tax collector, and shall state that reapplication is not

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necessary if the taxpayer participated in the prepayment

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installment plan for the previous year. The application forms

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shall be provided by the department and shall be mailed by the

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tax collector to those taxpayers requesting an application.

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Section 9. Subsections (3) and (9) of section 197.2301,

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Florida Statutes, are amended to read:

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197.2301 Payment of taxes prior to certified roll

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procedure.--

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(3) Immediately upon receipt of the property appraiser's

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certification under subsection (2), the tax collector shall

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publish a notice cause to be published in a newspaper of general

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circulation in the county and shall prominently post at the

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courthouse door a notice that the tax roll will not be certified

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for collection before prior to January 1 and that payments of

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estimated taxes may be made will be allowed by those taxpayers

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who submit tender payment to the collector on or before December

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31.

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(9) After the discount has been applied to the estimated

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taxes paid and it is determined that an underpayment or

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overpayment has occurred, the following shall apply:

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(a) If the amount of underpayment or overpayment is $5 or

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less, then no additional billing or refund is required.

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(b) If the amount of overpayment is more than $10 $5, the

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tax collector shall immediately refund to the person who paid the

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estimated tax the amount of overpayment. Department of Revenue

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approval is shall not be required for such the refund of

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overpayment made pursuant to this subsection.

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Section 10. Subsections (3) and (4) of section 197.252,

487

Florida Statutes, are amended to read:

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197.252 Homestead tax deferral.--

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(3) A No tax deferral may not shall be granted:

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(a) If the total amount of deferred taxes, non-ad valorem

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assessments, and interest plus the total amount of all other

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unsatisfied liens on the homestead exceeds 85 percent of the just

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assessed value of the homestead, or

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(b) If the primary mortgage financing on the homestead is

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for an amount that which exceeds 70 percent of the just assessed

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value of the homestead.

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(4) The amount of taxes, non-ad valorem assessments, and

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interest deferred under this act shall accrue interest at a rate

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equal to the semiannually compounded rate of 0.5 one-half of 1

500

percent plus the average yield to maturity of the long-term

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fixed-income portion of the Florida Retirement System investments

502

as of the end of the quarter preceding the date of the sale of

503

the deferred payment tax certificates; however, the interest rate

504

may not exceed 7 percent.

505

Section 11. Subsection (1) and paragraph (b) of subsection

506

(2) of section 197.253, Florida Statutes, are amended to read:

507

197.253 Homestead tax deferral; application.--

508

(1) The application for a homestead tax deferral shall be

509

made upon a form prescribed by the department and furnished by

510

the county tax collector. The application form shall be signed

511

upon oath by the applicant before an officer authorized by the

512

state to administer oaths. The tax collector may, in his or her

513

discretion, require the applicant to submit such other evidence

514

and documentation as deemed necessary by the tax collector in

515

considering the application. The application form shall advise

516

the applicant of the manner in which interest is computed,. Each

517

application form shall contain an explanation of the conditions

518

to be met for approval and the conditions under which deferred

519

taxes and interest become due, payable, and delinquent, and. Each

520

application shall clearly state that all deferrals pursuant to

521

this act shall constitute a lien on the applicant's homestead.

522

(2)

523

(b) An appeal appeals of a the decision of the tax

524

collector to the value adjustment board must shall be in writing

525

on a form prescribed by the department and furnished by the tax

526

collector. The Such appeal must shall be filed with the value

527

adjustment board within 20 days after the applicant's receipt of

528

the notice of disapproval, and the board must approve or

529

disapprove the appeal within 30 days after receipt. The value

530

adjustment board shall review the application and the evidence

531

presented to the tax collector upon which the applicant based his

532

or her claim for a homestead tax deferral and, at the election of

533

the applicant, shall hear the applicant in person, or by agent on

534

the applicant's behalf, on his or her right to homestead tax

535

deferral. The value adjustment board shall reverse the decision

536

of the tax collector and grant a homestead tax deferral to the

537

applicant, if in its judgment the applicant is entitled to the

538

tax deferral thereto, or shall affirm the decision of the tax

539

collector. Such Action by of the value adjustment board is shall

540

be final unless the applicant or tax collector or other

541

lienholder, within 15 days after from the date of disapproval of

542

the application by the board, files in the circuit court of the

543

county in which the property is located, a de novo proceeding for

544

a declaratory judgment or other appropriate proceeding.

545

Section 12. Subsection (1) of section 197.254, Florida

546

Statutes, is amended to read:

547

197.254 Annual notification to taxpayer.--

548

(1) The tax collector shall notify the taxpayer of each

549

parcel appearing on the real property assessment roll of the

550

right to defer payment of taxes and non-ad valorem assessments

551

pursuant to ss. 197.242-197.312. Such notice shall be printed on

552

the back of envelopes used for mailing the notice of taxes

553

provided for by s. 197.322(3). Such notice of the right to defer

554

payment of taxes and non-ad valorem assessments shall read:

555

556

NOTICE TO TAXPAYERS ENTITLED

557

TO HOMESTEAD EXEMPTION

558

559

"If your income is low enough to meet certain conditions, you may

560

qualify for a deferred tax payment plan on homestead property. An

561

application to determine eligibility is available in the county

562

tax collector's office."

563

Section 13. Subsection (2) of section 197.262, Florida

564

Statutes, is amended to read:

565

197.262 Deferred payment tax certificates.--

566

(2) The tax certificates so held by the county shall bear

567

interest at a rate equal to the semiannually compounded rate of

568

0.5 percent plus the average yield to maturity of the long-term

569

fixed-income portion of the Florida Retirement System investments

570

as of the end of the quarter preceding the date of the sale of

571

the deferred payment tax certificates; however, the interest rate

572

may not exceed 7 9.5 percent.

573

Section 14. Subsections (1) and (2) of section 197.263,

574

Florida Statutes, are amended to read:

575

197.263 Change in ownership or use of property.--

576

(1) If In the event that there is a change in use of tax-

577

deferred property such that the owner is no longer entitled to

578

claim a homestead exemption for such property pursuant to s.

579

196.031(1), or the owner such person fails to maintain the

580

required fire and extended insurance coverage, the total amount

581

of deferred taxes and interest for all previous years shall be

582

due and payable November 1 of the year in which the change in use

583

occurs or on the date failure to maintain insurance occurs, and

584

is shall be delinquent on April 1 of the year following the year

585

in which the change in use or failure to maintain insurance

586

occurs.

587

(2) If In the event that there is a change in ownership of

588

tax-deferred property, the total amount of deferred taxes and

589

interest for all previous years shall be due and payable on the

590

date the change in ownership takes place and shall be delinquent

591

on April 1 following that said date. When, However, if the change

592

in ownership is to a surviving spouse and the such spouse is

593

eligible to claim homestead exemption on such property pursuant

594

to s. 196.031(1), the such surviving spouse may continue the

595

deferment of previously deferred taxes and interest pursuant to

596

the provisions of this act.

597

Section 15. Subsection (1) of section 197.272, Florida

598

Statutes, is amended to read:

599

197.272 Prepayment of deferred taxes.--

600

(1) All or part of the deferred homestead taxes and accrued

601

interest may at any time be paid at any time to the tax collector

602

by:

603

(a) The owner of the property or the spouse of the owner.

604

(b) The next of kin of the owner, heir of the owner, child

605

of the owner, or any person having or claiming a legal or

606

equitable interest in the property, provided no objection is made

607

by the owner within 30 days after the tax collector notifies the

608

owner of the fact that such payment has been tendered.

609

Section 16. Subsection (4) of section 197.304, Florida

610

Statutes, is amended to read:

611

197.304 Tax deferral for recreational and commercial

612

working waterfronts.--

613

(4) The amount of taxes, non-ad valorem assessments, and

614

interest deferred shall accrue interest at a rate equal to the

615

semiannually compounded rate of 0.5 one-half of 1 percent plus

616

the average yield to maturity of the long-term fixed-income

617

portion of the Florida Retirement System investments as of the

618

end of the quarter preceding the date of the sale of the deferred

619

payment tax certificates; however, the interest rate may not

620

exceed 7 9.5 percent.

621

Section 17. Subsection (1) of section 197.3041, Florida

622

Statutes, is amended to read:

623

197.3041 Tax deferral for recreational and commercial

624

working waterfronts; application.--

625

(1) The application for deferral must be made annually upon

626

a form prescribed by the department and furnished by the county

627

tax collector. The application form must be signed upon oath by

628

the applicant before an officer authorized by the state to

629

administer oaths. The tax collector may require the applicant to

630

submit any other evidence and documentation as deemed necessary

631

by the tax collector in considering the application. The

632

application form must provide notice to the applicant of the

633

manner in which interest is computed;. Each application form must

634

contain an explanation of the conditions to be met for approval;

635

state and the conditions under which deferred taxes and interest

636

become due, payable, and delinquent; and. Each application must

637

clearly state that all deferrals pursuant to ss. 197.303-197.3047

638

constitute a lien on the applicant's property.

639

Section 18. Subsection (2) of section 197.3042, Florida

640

Statutes, is amended to read:

641

197.3042 Deferred payment tax certificates.--

642

(2) The certificates so held by the county shall bear

643

interest at a rate equal to the semiannually compounded rate of

644

0.5 percent plus the average yield to maturity of the long-term

645

fixed-income portion of the Florida Retirement System investments

646

as of the end of the quarter preceding the date of the sale of

647

the deferred payment tax certificates; however, the interest rate

648

may not exceed 7 9.5 percent.

649

Section 19. Subsections (1), (3), and (4) of section

650

197.3043, Florida Statutes, are amended to read:

651

197.3043 Change in use or ownership of property.--

652

(1) If there is a change in use or ownership of the tax-

653

deferred property such that the owner is no longer entitled to

654

claim the property as a recreational or commercial working

655

waterfront facility, or there is a change in the legal or

656

beneficial ownership of the property, or the owner fails to

657

maintain the required fire and extended insurance coverage, the

658

total amount of deferred taxes and interest for all previous

659

years shall become becomes due and payable November 1 of the year

660

in which the change in use or ownership occurs or on the date

661

failure to maintain insurance occurs, and is delinquent on April

662

1 of the year following the year in which the change in use or

663

ownership or failure to maintain insurance occurs.

664

(3) During any year in which the total amount of deferred

665

taxes, interest, and all other unsatisfied liens on the property

666

exceeds 85 percent of the assessed value of the property, the tax

667

collector shall immediately notify the owner of the property on

668

which taxes and interest have been deferred that the portion of

669

taxes and interest which exceeds 85 percent of the assessed value

670

of the property shall be is due and payable within 30 days after

671

receipt of the notice. Failure to pay the amount due shall cause

672

the total amount of deferred taxes and interest to become

673

delinquent.

674

(4) If deferred taxes become delinquent under this chapter,

675

on or before June 1 following the date the taxes become

676

delinquent, the tax collector shall sell a tax certificate for

677

the delinquent taxes and interest in the manner provided by s.

678

197.432 on or before June 1 following the date the taxes became

679

delinquent.

680

Section 20. Subsection (1) of section 197.3044, Florida

681

Statutes, is amended to read:

682

197.3044 Prepayment of deferred taxes.--

683

(1) All or part of the deferred taxes and accrued interest

684

may at any time be paid at any time to the tax collector by:

685

(a) The owner of the property.

686

(b) The next of kin of the owner, heir of the owner, child

687

of the owner, or any person having or claiming a legal or

688

equitable interest in the property, if no objection is made by

689

the owner within 30 days after the tax collector notifies the

690

owner of the fact that such payment has been tendered.

691

Section 21. Section 197.332, Florida Statutes, is amended

692

to read:

693

197.332 Duties of tax collectors.--The tax collector has

694

the authority and obligation to collect all taxes as shown on the

695

tax roll by the date of delinquency or to collect delinquent

696

taxes, interest, and costs, by sale of tax certificates on real

697

property and by seizure and sale of personal property. The tax

698

collector may perform these duties by use of contracted services

699

or products or by electronic means. The use of contracted

700

services, products, or vendors in no way diminishes the

701

responsibility or liability of the tax collector to perform these

702

duties according to the law. The tax collector may shall be

703

allowed to collect reasonable attorney's fees and court costs in

704

actions on proceedings to recover delinquent taxes, interest, and

705

costs.

706

Section 22. Subsections (1) and (3) of section 197.343,

707

Florida Statutes, are amended to read:

708

197.343 Tax notices; additional notice required.--

709

(1) An additional tax notice shall be mailed by April 30 to

710

each taxpayer whose payment has not been received. The notice

711

shall include a description of the property and a statement that

712

if the taxes are not paid a tax certificate may be sold and the

713

property may be seized and sold at a future date the following

714

statement: If the taxes for (year) on your property are not

715

paid, a tax certificate will be sold for these taxes, and your

716

property may be sold at a future date. Contact the tax

717

collector's office at once.

718

(3) When the taxes under s. 193.481 on subsurface rights

719

have become delinquent and a tax certificate is to be sold under

720

this chapter, a notice of the delinquency shall be given by

721

first-class mail to the owner of the fee to which these

722

subsurface rights are attached. On the day of the tax sale, the

723

fee owner shall have the right to purchase the tax certificate at

724

the maximum rate of interest provided by law before bids are

725

accepted for the sale of the such certificate.

726

Section 23. Subsections (2) and (4) of section 197.373,

727

Florida Statutes, are amended to read:

728

197.373 Payment of portion of taxes.--

729

(2) The request must be made at least 45 15 days before

730

prior to the tax certificate sale.

731

(4) This section does not apply to assessments and

732

collections made pursuant to the provisions of s. 192.037 or when

733

taxes have been paid.

734

Section 24. Subsections (1) and (3) of section 197.402,

735

Florida Statutes, are amended to read:

736

197.402 Advertisement of real or personal property with

737

delinquent taxes.--

738

(1) If Whenever legal advertisements are required, the

739

board of county commissioners shall select the newspaper as

740

provided in chapter 50. The office of the tax collector shall pay

741

all newspaper charges, and the proportionate cost of the

742

advertisements shall be added to the delinquent taxes when they

743

are collected.

744

(3) Except as provided in s. 197.432(4), on or before June

745

1 or the 60th day after the date of delinquency, whichever is

746

later, the tax collector shall advertise once each week for 3

747

weeks and shall sell tax certificates on all real property having

748

with delinquent taxes. If the deadline falls on a Saturday,

749

Sunday, or legal holiday, it may be extended to the next working

750

day. The tax collector shall make a list of such properties in

751

the same order in which the property was lands were assessed,

752

specifying the amount due on each parcel, including interest at

753

the rate of 18 percent per year from the date of delinquency to

754

the date of sale; the cost of advertising; and the expense of

755

sale.

756

Section 25. Section 197.403, Florida Statutes, is amended

757

to read:

758

197.403 Publisher to furnish copy of advertisement to tax

759

collector; Proof of publication; fees.--The newspaper publishing

760

the notice of a tax sale shall furnish transmit by mail a copy of

761

the paper containing each notice to the tax collector within 10

762

days after the last required publication. When the publication of

763

the tax sale notice is completed as provided by law, the

764

publisher shall make an affidavit, in the form prescribed by the

765

department, which shall be delivered to the tax collector and

766

annexed to the report of certificates sold for taxes as provided

767

by s. 197.432(8).

768

Section 26. Subsections (5) and (10) of section 197.413,

769

Florida Statutes, are amended to read:

770

197.413 Delinquent personal property taxes; warrants; court

771

order for levy and seizure of personal property; seizure; fees of

772

tax collectors.--

773

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

774

court shall notify each delinquent taxpayer listed in the

775

petition that a petition has been filed and that upon

776

ratification and confirmation of the petition, the tax collector

777

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

778

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

779

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

780

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

781

certified mail, return receipt requested. If agreed to by the

782

clerk of court, the tax collector may provide the notification.

783

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

784

each delinquent taxpayer at the time delinquent taxes are

785

collected. The tax collector is entitled to receive an additional

786

$8 for each warrant issued.

787

Section 27. Section 197.414, Florida Statutes, is amended

788

to read:

789

197.414 Tax collector to keep Record of warrants and levies

790

on tangible personal property.--The tax collector shall keep a

791

record of all warrants and levies made under this chapter and

792

shall note on such record the date of payment, the amount of

793

money, if any, received, and the disposition thereof made by him

794

or her. Such record shall be known as "the tangible personal

795

property tax warrant register" and the form thereof shall be

796

prescribed by the Department of Revenue. The warrant register may

797

be maintained in paper or electronic form.

798

Section 28. Subsections (1) and (2) of section 197.4155,

799

Florida Statutes, are amended to read:

800

197.4155 Delinquent personal property taxes; installment

801

payment program.--

802

(1) A county tax collector may implement an installment

803

payment program for the payment of delinquent personal property

804

taxes. If implemented, the program must be available, upon

805

application to the tax collector, to each delinquent personal

806

property taxpayer whose delinquent personal property taxes exceed

807

$1,000. the tax collector shall require each taxpayer who

808

requests to participate in the program to submit an application

809

on a form prescribed by the tax collector which, at a minimum,

810

includes must include the name, address, a description of the

811

property subject to personal property taxes, and the amount of

812

the personal property taxes owed by the taxpayer.

813

(2) Within 10 days after a taxpayer who owes delinquent

814

personal property taxes submits the required application, the tax

815

collector may shall prescribe an installment payment plan for the

816

full payment of the taxpayer's delinquent personal property

817

taxes, including any delinquency charges, interest, and costs

818

allowed by this chapter. The plan must be in writing and must be

819

delivered to the taxpayer after it is prescribed. At the time the

820

plan is developed, the tax collector may consider a taxpayer's

821

current and anticipated future ability to pay over the time

822

period of a potential installment payment plan. The plan must

823

provide that if the taxpayer does not follow the payment terms or

824

fails to timely file returns or pay current obligations after the

825

date of the payment plan, the taxpayer shall will be considered

826

delinquent under the terms of the plan, and any unpaid balance of

827

tax, penalty, or interest scheduled in the payment plan will be

828

due and payable immediately. The plan must also provide that

829

unpaid tax amounts bear interest as provided by law. In

830

prescribing such an installment payment plan, the tax collector

831

may exercise flexibility as to the dates, amounts, and number of

832

payments required to collect all delinquent personal property

833

taxes owed by the taxpayer, except that the plan must provide for

834

the full satisfaction of all amounts owed by the taxpayer within

835

by no later than 3 years after the due date of the first payment

836

under the plan.

837

Section 29. Section 197.416, Florida Statutes, is amended

838

to read:

839

197.416 Continuing duty of the tax collector to collect

840

delinquent tax warrants; limitation of actions.--It is shall be

841

the duty of the tax collector issuing a tax warrant for the

842

collection of delinquent tangible personal property taxes to

843

continue to try from time to time his or her efforts to collect

844

such taxes for a period of 7 years after from the date of the

845

ratification issuance of the warrant. After the expiration of 7

846

years, the warrant is will be barred by this statute of

847

limitation, and no action may be maintained in any court. A tax

848

collector or his or her successor is shall not be relieved of

849

accountability for collection of any taxes assessed on tangible

850

personal property until he or she has completely performed every

851

duty devolving upon the tax collector as required by law.

852

Section 30. Section 197.432, Florida Statutes, is amended

853

to read:

854

197.432 Sale of tax certificates for unpaid taxes.--

855

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

856

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

857

of tax certificates on the real property those lands on which

858

taxes have not been paid, and he or she shall continue the sale

859

from day to day until each certificate is sold to pay the taxes,

860

interest, costs, and charges on the parcel described in the

861

certificate. In case there are no bidders, the certificate shall

862

be issued to the county. The tax collector shall offer all

863

certificates on the property lands as they are assessed. The tax

864

collector shall prescribe the manner and procedure for conducting

865

the tax sale, including identifying valid bidding entities,

866

reassignment of certificates prior to issuance, and the use of an

867

outside party to assist in the performance of a sale in

868

compliance with this section. The county tax collector may

869

conduct the tax sale by electronic means that must comply with

870

procedures provided in this chapter.

871

(2) A lien created through the sale of a tax certificate

872

may not be enforced in any manner except as prescribed in this

873

chapter.

874

(3) Delinquent taxes on real property may be paid after the

875

date of delinquency by paying the tax and all interest, costs,

876

and charges but must be completed before the sale of a tax

877

certificate Delinquent real property taxes of all governmental

878

units due on a parcel of land in any one year shall be combined

879

into one certificate.

880

(4) A tax certificate representing less than $250 $100 in

881

delinquent taxes on property that has been granted a homestead

882

exemption for the year in which the delinquent taxes were

883

assessed may not be sold at public auction or by electronic sale

884

as provided in subsection (1) (16) but must shall be issued by

885

the tax collector to the county at the maximum rate of interest

886

allowed under s. 197.252(4) by this chapter. The provisions of s.

887

197.502(3) may shall not be invoked if as long as the homestead

888

exemption is granted to the person who received the homestead

889

exemption for the year in which the tax certificate was issued.

890

However, when all such tax certificates and accrued interest

891

thereon represent an amount of $250 $100 or more, the provisions

892

of s. 197.502(3) shall be invoked.

893

(5) Each certificate shall be issued struck off to the

894

person who will pay the taxes, interest, costs, and charges and

895

will demand the lowest rate of interest, not in excess of the

896

maximum rate of interest allowed by this chapter. The tax

897

collector shall accept bids in even increments and in fractional

898

interest rate bids of one-quarter of 1 percent only. Bidding by

899

proxy is valid when authorized or accepted by the potential buyer

900

of the certificate. The tax collector shall determine the method

901

in which bidding will take place. When there are multiple bidders

902

offering the same lowest rate of interest, the tax collector

903

shall determine the method of selecting the bidder to whom the

904

certificate will be awarded. Acceptable methods include bid

905

received first and a computer-generated, random-number selection

906

process. If there is no buyer, the certificate shall be issued to

907

the county at the maximum rate of interest allowed by this

908

chapter.

909

(6) The tax collector may shall require immediate payment

910

of a reasonable deposit from any person who wishes to bid for a

911

tax certificate. The tax collector has sole discretion in

912

determining the deposit methods and requirements and the

913

application of those deposits to bidders. Persons who fail or

914

refuse A person who fails or refuses to pay any bid made by, or

915

on their behalf, are of, him or her is not entitled to bid or

916

have any other bid accepted or enforced by the tax collector

917

until a new deposit of 100 percent of the amount of estimated

918

purchases has been paid to the tax collector. When tax

919

certificates are ready for issuance, The tax collector shall

920

provide notice when certificates are notify each person to whom a

921

certificate was struck off that the certificate is ready for

922

issuance. and Payment must be made within 48 hours after from the

923

date mailing of such notice or, at the tax collector's

924

discretion, all or any portion of the deposit placed by that

925

bidder may be forfeited the deposit shall be forfeited and the

926

bid canceled. In any event, Payment must shall be made before the

927

issuance delivery of the certificate by the tax collector.

928

(7) The form of the certificate shall be as prescribed by

929

the department. Upon the cancellation of a any bid, the tax

930

collector may shall resell that certificate at a later point in

931

the sale if the sale has not been adjourned the following day or

932

as soon thereafter as possible, provided the certificate is sold

933

within 10 days after cancellation of such bid.

934

(8) The tax collector must maintain records shall make a

935

list of all the certificates sold for taxes, showing the date of

936

the sale, the number of each certificate, the name of the owner

937

as returned, a description of the property land within the

938

certificate, the name of the purchaser, the interest rate bid,

939

and the amount for which sale was made. Such records may be

940

maintained electronically. This list shall be known as the "list

941

of tax certificates sold." The tax collector shall append to the

942

list a certificate setting forth the fact that the sale was made

943

in accordance with this chapter.

944

(9) A certificate may not be sold on, and a nor is any lien

945

is not created in, property owned by any governmental unit the

946

property of which has become subject to taxation due to lease of

947

the property to a nongovernmental lessee. The delinquent taxes

948

shall be enforced and collected in the manner provided in s.

949

196.199(8). However, the ad valorem real property taxes levied on

950

a leasehold that is taxed as real property under s.

951

196.199(2)(b), and for which no rental payments are due under the

952

agreement that created the leasehold or for which payments

953

required under the original leasehold agreement have been waived

954

or prohibited by law before January 1, 1993, must be paid by the

955

lessee. If the taxes are unpaid, the delinquent taxes become a

956

lien on the leasehold and may be collected and enforced under

957

this chapter.

958

(10) Any tax certificates that issued pursuant to this

959

section after January 1, 1977, which are void due to an error of

960

the property appraiser, the tax collector, or the taxing or

961

levying authority any other county official, or any municipal

962

official and that which are subsequently canceled, or that which

963

are corrected, pursuant to this chapter or chapter 196, shall

964

earn interest at the rate of 8 percent per year, simple interest,

965

or the rate of interest bid at the tax certificate sale,

966

whichever is less, calculated monthly from the date the

967

certificate was purchased until the date the refund is ordered.

968

Refunds made on tax certificates that are corrected or void shall

969

be processed in accordance with the procedure set forth in s.

970

197.182, except that the 4-year time period provided for in s.

971

197.182(1)(e) s. 197.182(1)(c) does not apply to or bar refunds

972

resulting from correction or cancellation of certificates and

973

release of tax deeds as authorized herein.

974

(11) When tax certificates are advertised for sale, the tax

975

collector shall be entitled to a commission of 5 percent on the

976

amount of the delinquent taxes and interest when actual sale is

977

made. However, the tax collector is shall not be entitled to any

978

commission for the issuance sale of certificates made to the

979

county until the commission is paid upon the redemption or sale

980

of the tax certificates. If When a tax deed is issued to the

981

county, the tax collector may shall not receive his or her

982

commission for the certificates until after the property is sold

983

and conveyed by the county.

984

(12) All tax certificates issued to the county shall be

985

held by the tax collector of the county where the lands covered

986

by the certificates are located.

987

(13) Delinquent taxes on real property may be paid after

988

the date of delinquency but prior to the sale of a tax

989

certificate by paying all costs, advertising charges, and

990

interest.

991

(12)(14) The holder of a tax certificate may not directly,

992

through an agent, or otherwise initiate contact with the owner of

993

property upon which he or she holds a tax certificate to

994

encourage or demand payment until 2 years after have elapsed

995

since April 1 of the year of issuance of the tax certificate.

996

(13)(15) Any holder of a tax certificate who, prior to the

997

date 2 years after April 1 of the year of issuance of the tax

998

certificate, initiates, or whose agent initiates, contact with

999

the property owner upon which he or she holds a certificate

1000

encouraging or demanding payment may be barred by the tax

1001

collector from bidding at a tax certificate sale. Unfair or

1002

deceptive contact by the holder of a tax certificate to a

1003

property owner to obtain payment is an unfair and deceptive trade

1004

practice, as referenced in s. 501.204(1), regardless of whether

1005

the tax certificate is redeemed. Such unfair or deceptive contact

1006

is actionable under ss. 501.2075-501.211. If the property owner

1007

later redeems the certificate in reliance on the deceptive or

1008

unfair practice, the unfair or deceptive contact is actionable

1009

under applicable laws prohibiting fraud.

1010

(16) The county tax collector may conduct the sale of tax

1011

certificates for unpaid taxes pursuant to this section by

1012

electronic means. Such electronic sales shall comply with the

1013

procedures provided in this chapter. The tax collector shall

1014

provide access to such electronic sale by computer terminals open

1015

to the public at a designated location. A tax collector who

1016

chooses to conduct such electronic sales may receive electronic

1017

deposits and payments related to the tax certificate sale.

1018

Section 31. Section 197.4325, Florida Statutes, is amended

1019

to read:

1020

197.4325 Procedure when checks received for payment of

1021

taxes or tax certificates is are dishonored.--

1022

(1)(a) Within 10 days after a payment for taxes a check

1023

received by the tax collector for payment of taxes is dishonored,

1024

the tax collector shall notify the payor maker of the check that

1025

the payment check has been dishonored. If the official receipt is

1026

cancelled for nonpayment, the tax collector shall cancel the

1027

official receipt issued for the dishonored check and shall make

1028

an entry on the tax roll that the receipt was canceled because of

1029

a dishonored payment check. Where practicable, The tax collector

1030

may shall make a reasonable effort to collect the moneys due

1031

before canceling the receipt.

1032

(b) The tax collector shall retain a copy of the canceled

1033

tax receipt and the dishonored check for the period of time

1034

required by law.

1035

(2)(a) If When a payment check received by the tax

1036

collector for the purchase of a tax certificate is dishonored

1037

before the adjournment of the tax sale and the certificate has

1038

not been delivered to the bidder, the tax collector shall retain

1039

the deposit and resell the tax certificate. If the dishonored

1040

payment is received after the tax sale has adjourned certificate

1041

has been delivered to the bidder, the tax collector shall notify

1042

the department, and, upon approval by the department, the

1043

certificate shall be canceled and resold.

1044

(b) When a bidder's deposit is forfeited, the tax collector

1045

shall retain the deposit and resell the tax certificate.

1046

(a)1. If the tax certificate sale has adjourned, the tax

1047

collector shall readvertise the tax certificate to be resold.

1048

When the bidder's deposit is forfeited and the certificate is

1049

readvertised, The deposit retained by the tax collector shall be

1050

used to pay the advertising fees before other costs or charges

1051

are imposed. Any portion of the bidder's forfeited forfeit

1052

deposit that remains after advertising and other costs or charges

1053

have been paid shall be deposited by the tax collector into his

1054

or her official office account. If the tax collector does not

1055

fails to require a deposit and the tax certificates are resold,

1056

the advertising charges required for the second sale may shall

1057

not be added to the face value of the tax certificate.

1058

(b)2. If the tax certificate sale has not been adjourned,

1059

the tax collector shall add the certificates to be resold to the

1060

sale list and continue the sale until all tax certificates are

1061

sold.

1062

Section 32. Subsection (2) of section 197.442, Florida

1063

Statutes, is amended to read:

1064

197.442 Tax collector not to sell certificates on land on

1065

which taxes have been paid; penalty.--

1066

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

1067

the publisher for costs of advertising property lands on which

1068

the taxes have been paid, and the office of the property

1069

appraiser shall be responsible to the publisher for the costs of

1070

advertising property lands doubly assessed or assessed in error.

1071

Section 33. Section 197.443, Florida Statutes, is amended

1072

to read:

1073

197.443 Cancellation of void tax certificates; correction

1074

of tax certificates; procedure.--

1075

(1) If When a tax certificate on real property lands has

1076

been sold for unpaid taxes and:

1077

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

1078

the taxes on the property lands have been paid;

1079

(b) The property was lands were not subject to taxation at

1080

the time of the assessment on which it was they were sold;

1081

1082

is void or has been corrected;

1083

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

1084

invalidates the sale;

1085

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

1086

suit to cancel the tax certificate by the holder;

1087

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

1088

(g) An error in assessed value has occurred for which the

1089

tax certificate may be corrected,

1090

1091

the tax collector shall forward a certificate of such error to

1092

the department and enter a memorandum of error upon the list of

1093

certificates sold for taxes a memorandum of such error. The

1094

department, upon receipt of the such certificate, if satisfied of

1095

the correctness of the certificate of error or upon receipt of a

1096

court order, shall notify the tax collector, who shall cancel or

1097

correct the certificate. Tax certificate corrections or

1098

cancellations that have been ordered by a court or that do not

1099

result from changes made in the assessed value on a tax roll

1100

certified to the tax collector shall be done by the tax collector

1101

without order from the department.

1102

(2) The holder of a tax certificate who pays, redeems, or

1103

causes to be corrected or to be canceled and surrendered by any

1104

other tax certificates, or who pays any subsequent and omitted

1105

taxes or costs, in connection with the foreclosure of a tax

1106

certificate or tax deed which is, and when such other

1107

certificates or such subsequent and omitted taxes are void or

1108

corrected for any reason, the person paying, redeeming, or

1109

causing to be corrected or to be canceled and surrendered the

1110

other tax certificates or paying the other subsequent and omitted

1111

taxes is entitled to a refund obtain the return of the amount

1112

paid therefor.

1113

(a) The county officer or taxing or levying authority who,

1114

as the case may be, which causes an error that results in the

1115

voiding issuance of a void tax certificate shall be charged for

1116

the costs of advertising incurred in the sale of a new the tax

1117

certificate.

1118

(b) If When the owner of a tax certificate requests that

1119

the certificate be canceled for any reason but does not seek a

1120

refund, the tax collector shall cancel the tax certificate and a

1121

refund shall not be processed. The tax collector shall require

1122

the owner of the tax certificate to execute a written statement

1123

that he or she is the holder of the tax certificate, that he or

1124

she wishes the certificate to be canceled, and that a refund is

1125

not expected and is not to be made.

1126

(3) If When the tax certificate or a tax deed based upon

1127

the certificate is held by an individual, the collector shall

1128

immediately at once notify the original purchaser of the

1129

certificate or tax deed or the subsequent holder thereof, if

1130

known, that upon the voluntary surrender of the certificate or

1131

deed of release of any his or her rights under the tax deed, a

1132

refund will be made of the amount received by the governmental

1133

units for the certificate or deed, plus $1 for the deed of

1134

release.

1135

(4) The refund shall be made in accordance with the

1136

procedure set forth in s. 197.182, except that the 4-year time

1137

period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does not

1138

apply to or bar refunds resulting from correction or cancellation

1139

of certificates and release of tax deeds as authorized in this

1140

section herein.

1141

Section 34. Section 197.462, Florida Statutes, is amended

1142

to read:

1143

197.462 Transfer of tax certificates held by individuals.--

1144

(1) All tax certificates issued to an individual may be

1145

transferred by endorsement at any time before they are redeemed

1146

or a tax deed is executed thereunder.

1147

(2) The official endorsement of a tax certificate by the

1148

tax collector with the date and the amount received and its entry

1149

on the record of tax certificates sold shall be sufficient

1150

evidence of the assignment of it.

1151

(2)(3) The tax collector shall record the transfer on the

1152

record of tax certificates sold.

1153

(3)(4) The tax collector shall receive $2.25 as a service

1154

charge for each transfer endorsement.

1155

Section 35. Subsections (5) through (8) of section 197.472,

1156

Florida Statutes, are amended to read:

1157

197.472 Redemption of tax certificates.--

1158

(5) When a tax certificate is purchased or redeemed, the

1159

tax collector shall give to the person a receipt and certificate

1160

showing the amount paid for the purchase or redemption, a

1161

description of the land, and the date, number, and amount of the

1162

certificate, certificates, or part of certificate which is

1163

purchased or redeemed, which shall be in the form prescribed by

1164

the department. If a tax certificate is redeemed in full, the

1165

certificate shall be surrendered to the tax collector by the

1166

original purchaser and canceled by the tax collector. If only a

1167

part is purchased or redeemed, the portion and description of

1168

land, with date of purchase or redemption, shall be endorsed on

1169

the certificate by the tax collector. The certificate shall be

1170

retained by the owner, or the tax collector if the certificate is

1171

a county-held certificate, subject to the endorsement. The

1172

purchase or redemption shall be entered by the tax collector on

1173

the record of tax certificates sold.

1174

(5)(6) If When a tax certificate has been purchased or

1175

redeemed, the tax collector shall pay to the owner of the tax

1176

certificate the amount received by the tax collector less the

1177

redemption fee service charges.

1178

(6)(7) A Nothing in this section shall be deemed to deny

1179

any person has the right to purchase or redeem any outstanding

1180

tax certificate in accordance with the law in force when it was

1181

issued. However, the provisions of s. 197.573 relating to

1182

survival of restrictions and covenants after the issuance of a

1183

tax deed are not repealed by this chapter and apply regardless of

1184

the manner in which the tax deed was issued.

1185

(7)(8) The provisions of subsection (4) do not apply to

1186

collections made pursuant to the provisions of s. 192.037.

1187

Section 36. Section 197.473, Florida Statutes, is amended

1188

to read:

1189

197.473 Disposition of unclaimed redemption moneys.--

1190

(1) Any After money paid to the tax collector for the

1191

redemption of a tax certificate which certificates has been held

1192

for 90 days, which money is payable to the holder of a redeemed

1193

tax certificate but for which no claim has been made is

1194

considered unclaimed as defined in s. 717.113 and shall be

1195

remitted to the state pursuant to s. 717.117, on the first day of

1196

the following quarter the tax collector shall remit such

1197

unclaimed moneys to the board of county commissioners, less the

1198

sum of $5 on each $100 or fraction thereof which shall be

1199

retained by the tax collector as service charges.

1200

(2) Two years after the date the unclaimed redemption

1201

moneys were remitted to the board of county commissioners, all

1202

claims to such moneys are forever barred, and such moneys become

1203

the property of the county.

1204

Section 37. Section 197.482, Florida Statutes, is amended

1205

to read:

1206

197.482 Expiration of Limitation upon lien of tax

1207

certificate.--

1208

(1) After the expiration of 7 years after from the date of

1209

issuance, which is the date of the first day of the tax

1210

certificate sale as advertised under s. 197.432, of a tax

1211

certificate, if a tax deed has not been applied for on the

1212

property covered by the certificate, and no other administrative

1213

or legal proceeding has existed of record exists, the tax

1214

certificate is null and void, and the tax collector shall cancel

1215

the tax certificate, noting the date of the cancellation of the

1216

tax certificate upon all appropriate records in his or her

1217

office. The tax collector shall complete the cancellation by

1218

entering opposite the record of the 7-year-old tax certificate a

1219

notation in substantially the following form: "Canceled by Act of

1220

1973 Florida Legislature." All certificates outstanding July 1,

1221

1973, shall have a life of 20 years from the date of issue. This

1222

subsection does not apply to deferred payment tax certificates.

1223

(2) The provisions and limitations herein prescribed for

1224

tax certificates do not apply to tax certificates which were sold

1225

under the provisions of chapter 18296, Laws of Florida, 1937,

1226

commonly known as the "Murphy Act."

1227

Section 38. Section 197.492, Florida Statutes, is amended

1228

to read:

1229

197.492 Errors and insolvencies report list.--On or before

1230

the 60th day after the tax certificate sale is adjourned, the tax

1231

collector shall certify make out a report to the board of county

1232

commissioners a report separately showing the discounts, errors,

1233

double assessments, and insolvencies relating to tax collections

1234

for which credit is to be given, including in every case except

1235

discounts, the names of the parties on whose account the credit

1236

is to be allowed. The report may be submitted in an electronic

1237

format. The board of county commissioners, upon receiving the

1238

report, shall examine it; make such investigations as may be

1239

necessary; and, if the board discovers that the tax collector has

1240

taken credit as an insolvent item any personal property tax due

1241

by a solvent taxpayer, charge the amount of taxes represented by

1242

such item to the tax collector and not approve the report until

1243

the tax collector strikes such item from the record.

1244

Section 39. Subsections (1) through (6) of section 197.502,

1245

Florida Statutes, are amended to read:

1246

197.502 Application for obtaining tax deed by holder of tax

1247

sale certificate; fees.--

1248

(1) The holder of a any tax certificate, other than the

1249

county, at any time after 2 years have elapsed since April 1

1250

after of the year of issuance of the tax certificate and before

1251

the expiration of 7 years after from the date of issuance, may

1252

file the certificate and an application for a tax deed with the

1253

tax collector of the county where the property lands described in

1254

the certificate is are located. The application may be made on

1255

the entire parcel of property or any part thereof which is

1256

capable of being readily separated from the whole but only after

1257

the division has been received from the property appraiser. The

1258

tax collector may charge shall be allowed a tax deed application

1259

fee of $75, plus reimbursement for any fee charged to the tax

1260

collector by a vendor for providing an electronic tax deed

1261

application program or service.

1262

(2) A Any certificateholder, other than the county, who

1263

applies makes application for a tax deed shall pay the tax

1264

collector, at the time of application, all amounts required for

1265

redemption or purchase of all other outstanding tax certificates,

1266

plus interest, any omitted taxes, plus interest, any delinquent

1267

taxes, plus interest, and current taxes, if due, covering the

1268

property land.

1269

(3) The county where the property lands described in the

1270

certificate is are located shall apply make application for a tax

1271

deed on all county-held certificates on property valued at $5,000

1272

or more on the property appraiser's current year tax roll, except

1273

deferred payment tax certificates, and may apply for tax deeds

1274

make application on those certificates on property valued at less

1275

than $5,000 on the property appraiser's current year tax roll.

1276

The Such application shall be made 2 years after April 1 of the

1277

year of issuance of the certificates or as soon thereafter as

1278

possible. Upon application for a tax deed, the county shall

1279

deposit with the tax collector all applicable costs and fees, but

1280

may shall not deposit any money to cover the redemption of other

1281

outstanding certificates covering the property land. The tax

1282

collector may charge a tax deed application fee of $75, plus

1283

reimbursement for any fee charged to the tax collector by a

1284

vendor for providing an electronic tax deed application program

1285

or service.

1286

(4) The tax collector shall deliver to the clerk of the

1287

circuit court a statement that payment has been made for all

1288

outstanding certificates or, if the certificate is held by the

1289

county, that all appropriate fees have been deposited, and

1290

stating that the following persons are to be notified prior to

1291

the sale of the property:

1292

(a) The Any legal titleholder of record if the address of

1293

the owner appears on the record of conveyance of the property

1294

lands to the owner. However, if the legal titleholder of record

1295

is the same as the person to whom the property was assessed on

1296

the tax roll for the year in which the property was last

1297

assessed, then the notice may only be mailed to the address of

1298

the legal titleholder as it appears on the latest assessment

1299

roll.

1300

(b) The Any lienholder of record who has recorded a lien

1301

against the property described in the tax certificate if an

1302

address appears on the recorded lien.

1303

1304

recorded mortgage.

1305

(d) A Any vendee of a recorded contract for deed if an

1306

address appears on the recorded contract or, if the contract is

1307

not recorded, any vendee who has applied to receive notice

1308

pursuant to s. 197.344(1)(c).

1309

(e) Any other lienholder who has applied to the tax

1310

collector to receive notice if an address is supplied to the

1311

collector by such lienholder.

1312

(f) Any person to whom the property was assessed on the tax

1313

roll for the year in which the property was last assessed.

1314

(g) Any lienholder of record who has recorded a lien

1315

against a mobile home located on the property described in the

1316

tax certificate if an address appears on the recorded lien and if

1317

the lien is recorded with the clerk of the circuit court in the

1318

county where the mobile home is located.

1319

(h) Any legal titleholder of record of property that is

1320

contiguous to the property described in the tax certificate, if

1321

when the property described is either submerged land or common

1322

elements of a subdivision, if the address of the titleholder of

1323

contiguous property appears on the record of conveyance of the

1324

property land to the that legal titleholder. However, if the

1325

legal titleholder of property contiguous to the property

1326

described in the tax certificate is the same as the person to

1327

whom the property described in the tax certificate was assessed

1328

on the tax roll for the year in which the property was last

1329

assessed, the notice may be mailed only to the address of the

1330

legal titleholder as it appears on the latest assessment roll. As

1331

used in this chapter, the term "contiguous" means touching,

1332

meeting, or joining at the surface or border, other than at a

1333

corner or a single point, and not separated by submerged lands.

1334

Submerged lands lying below the ordinary high-water mark which

1335

are sovereignty lands are not part of the upland contiguous

1336

property for purposes of notification.

1337

1338

The statement must be signed by the tax collector or designee,

1339

with the tax collector's seal affixed. The tax collector may

1340

purchase a reasonable bond for errors and omissions of his or her

1341

office in making such statement. The search of the official

1342

records must be made by a direct and inverse search. "Direct"

1343

means the index in straight and continuous alphabetic order by

1344

grantor, and "inverse" means the index in straight and continuous

1345

alphabetic order by grantee.

1346

(5)(a) The tax collector may contract with a title company

1347

or an abstract company at a reasonable fee to provide the minimum

1348

information required in subsection (4), consistent with rules

1349

adopted by the department. If additional information is required,

1350

the tax collector must make a written request to the title or

1351

abstract company stating the additional requirements. The tax

1352

collector may select any title or abstract company, regardless of

1353

its location, as long as the fee is reasonable, the minimum

1354

information is submitted, and the title or abstract company is

1355

authorized to do business in this state. The tax collector may

1356

advertise and accept bids for the title or abstract company if he

1357

or she considers it appropriate to do so.

1358

1. The ownership and encumbrance report must include the be

1359

printed or typed on stationery or other paper showing a

1360

letterhead of the person, firm, or company that makes the search,

1361

and the signature of the individual person who makes the search

1362

or of an officer of the firm must be attached. The tax collector

1363

is not liable for payment to the firm unless these requirements

1364

are met. The report may be submitted to the tax collector in an

1365

electronic format.

1366

2. The tax collector may not accept or pay for any title

1367

search or abstract if no financial responsibility is not assumed

1368

for the search. However, reasonable restrictions as to the

1369

liability or responsibility of the title or abstract company are

1370

acceptable. Notwithstanding s. 627.7843(3), the tax collector may

1371

contract for higher maximum liability limits.

1372

3. In order to establish uniform prices for ownership and

1373

encumbrance reports within the county, the tax collector must

1374

shall ensure that the contract for ownership and encumbrance

1375

reports include all requests for title searches or abstracts for

1376

a given period of time.

1377

(b) Any fee paid for a any title search or abstract must be

1378

collected at the time of application under subsection (1), and

1379

the amount of the fee must be added to the opening bid.

1380

1381

receive such fees for the issuance of the deed and sale of the

1382

property as are provided in s. 28.24.

1383

(6)(a) The opening bid:

1384

(a) On county-held certificates on nonhomestead property

1385

shall be the sum of the value of all outstanding certificates

1386

against the property land, plus omitted years' taxes, delinquent

1387

taxes, interest, and all costs and fees paid by the county.

1388

(b) The opening bid On an individual certificate on

1389

nonhomestead property must shall include, in addition to the

1390

amount of money paid to the tax collector by the

1391

certificateholder at the time of application, the amount required

1392

to redeem the applicant's tax certificate and all other costs and

1393

fees paid by the applicant.

1394

1395

roll as homestead property must shall include, in addition to the

1396

amount of money required for an opening bid on nonhomestead

1397

property, include an amount equal to one-half of the latest just

1398

assessed value of the homestead as determined by the property

1399

appraiser. Payment of one-half of the assessed value of the

1400

homestead property shall not be required if the tax certificate

1401

to which the application relates was sold prior to January 1,

1402

1982.

1403

(7) On county-held certificates for which there are no

1404

bidders at the public sale, the clerk shall enter the land on a

1405

list entitled "lands available for taxes" and shall immediately

1406

notify the county commission and all other persons holding

1407

certificates against the property land that the property land is

1408

available. During the first 90 days after the land is placed on

1409

the list of lands available for taxes, the county may purchase

1410

the land for the opening bid or may waive its rights to purchase

1411

the property. Thereafter, any person, the county, or any other

1412

governmental unit may purchase the land from the clerk, without

1413

further notice or advertising, for the opening bid, except that

1414

if when the county or other governmental unit is the purchaser

1415

for its own use, the board of county commissioners may cancel

1416

omitted years' taxes, as provided under s. 197.447. If the county

1417

does not elect to purchase the land, the county must notify each

1418

legal titleholder of property contiguous to the property land

1419

available for taxes, as provided in paragraph (4)(h), before

1420

expiration of the 90-day period. Interest on the opening bid

1421

continues to accrue through the month of sale as prescribed by s.

1422

197.542.

1423

Section 40. Section 197.542, Florida Statutes, is amended

1424

to read:

1425

197.542 Sale at public auction.--

1426

(1) Real property The lands advertised for sale to the

1427

highest bidder as a result of an application filed under s.

1428

197.502 shall be sold at public auction by the clerk of the

1429

circuit court, or his or her deputy, of the county where the

1430

property is lands are located on the date, at the time, and at

1431

the location as set forth in the published notice, which must

1432

shall be during the regular hours the clerk's office is open. At

1433

the time and place, the clerk shall read the notice of sale and

1434

shall offer the lands described in the notice for sale to the

1435

highest bidder for cash at public outcry. The amount required to

1436

redeem the tax certificate, plus the amounts paid by the holder

1437

to the clerk of the circuit court in charges for costs of sale,

1438

redemption of other tax certificates on the same property lands,

1439

and all other costs to the applicant for tax deed, plus interest

1440

thereon at the rate of 1.5 percent per month for the period

1441

running from the month after the date of application for the deed

1442

through the month of sale, and costs incurred for the service of

1443

notice provided for in s. 197.522(2), shall be considered the bid

1444

of the certificateholder for the property. However, if the

1445

property land to be sold is assessed on the latest tax roll as

1446

homestead property, the bid of the certificateholder must shall

1447

be increased to include an amount equal to one-half of the just

1448

assessed value of the homestead property as determined by the

1449

property appraiser and as required by s. 197.502. If there are no

1450

higher bids, the property land shall be struck off and sold to

1451

the certificateholder, who shall forthwith pay to the clerk the

1452

documentary stamp tax and recording fees due, and a tax deed

1453

shall thereupon be issued and recorded by the clerk.

1454

(2) If there are other bids, The certificateholder has

1455

shall have the right to bid as others present may bid, and the

1456

property shall be struck off and sold to the highest bidder. The

1457

high bidder may be required to shall post with the clerk a

1458

nonrefundable cash deposit of $200 at the time of the sale, to be

1459

applied to the sale price at the time of full payment. Notice of

1460

the this deposit requirement must shall be posted at the auction

1461

site, and the clerk may require that bidders to show their

1462

willingness and ability to post the cost deposit. If full payment

1463

of the final bid and of documentary stamp tax and recording fees

1464

is not made within 24 hours, excluding weekends and legal

1465

holidays, the clerk shall cancel all bids, readvertise the sale

1466

as provided in this section, and pay all costs of the sale from

1467

the deposit. Any remaining funds must be applied toward the

1468

opening bid. The clerk may refuse to recognize the bid of any

1469

person who has previously bid and refused, for any reason, to

1470

honor such bid.

1471

(3) If the sale is canceled for any reason, the clerk shall

1472

immediately readvertise the sale to be held within no later than

1473

30 days after the date the sale was canceled. Only one

1474

advertisement is necessary. No further notice is required. The

1475

amount of the opening statutory (opening) bid shall be increased

1476

by the cost of advertising, additional clerk's fees as provided

1477

for in s. 28.24(21), and interest as provided for in subsection

1478

(1). The clerk must shall receive full payment prior to the

1479

issuance of the tax deed.

1480

(4) The clerk may conduct the tax deed sale under this

1481

section by electronic means. Electronic sales must comply with

1482

the procedures provided in this chapter.

1483

Section 41. Section 197.552, Florida Statutes, is amended

1484

to read:

1485

197.552 Tax deeds.--All tax deeds shall be issued in the

1486

name of a county and must shall be signed by the clerk of the

1487

county. The deed shall be witnessed by two witnesses, the

1488

official seal shall be attached thereto, and the deed shall be

1489

acknowledged or proven as other deeds. Except as specifically

1490

provided in this chapter, no right, interest, restriction, or

1491

other covenant survives shall survive the issuance of a tax deed,

1492

except that a lien of record held by a municipal, or county,

1493

state, or federal governmental unit, special district, or

1494

community development district, if when such lien is not

1495

satisfied after as of the disbursement of proceeds of sale under

1496

the provisions of s. 197.582, shall survive the issuance of a tax

1497

deed. The charges by the clerk shall be as provided in s. 28.24.

1498

Tax deeds issued to a purchaser of property land for delinquent

1499

taxes must shall be in the form prescribed by the department. All

1500

deeds issued pursuant to this section are shall be prima facie

1501

evidence of the regularity of all proceedings from the valuation

1502

of the property lands to the issuance of the deed, inclusive.

1503

Section 42. Subsection (2) of section 197.582, Florida

1504

Statutes, is amended to read:

1505

197.582 Disbursement of proceeds of sale.--

1506

(2) If the property is purchased for an amount in excess of

1507

the statutory bid of the certificateholder, the excess shall be

1508

paid over and disbursed by the clerk. If the property purchased

1509

is homestead property and the statutory bid includes an amount

1510

equal to at least one-half of the assessed value of the

1511

homestead, that amount shall be treated as excess and distributed

1512

in the same manner. The clerk shall distribute the excess to the

1513

governmental units for the payment of any lien of record held by

1514

a governmental unit against the property. If In the event the

1515

excess is not sufficient to pay all of such liens in full, the

1516

excess shall then be paid to each governmental unit pro rata. If,

1517

after all liens of record of the governmental units upon the

1518

property are paid in full, there remains a balance of

1519

undistributed funds, the balance of the purchase price shall be

1520

retained by the clerk for the benefit of the persons described in

1521

s. 197.522(1)(a), except those persons described in s.

1522

197.502(4)(h), as their interests may appear. The clerk shall

1523

mail notices to such persons notifying them of the funds held for

1524

their benefit. Any service charges, at the same rate as

1525

prescribed in s. 28.24(10), and costs of mailing notices shall be

1526

paid out of the excess balance held by the clerk. Excess proceeds

1527

shall be held and disbursed in the same manner as unclaimed

1528

redemption moneys in s. 197.473. If In the event excess proceeds

1529

are not sufficient to cover the service charges and mailing

1530

costs, the clerk shall receive the total amount of excess

1531

proceeds as a service charge. The tax collector is entitled to

1532

any overbid funds to pay any taxes that became due after the tax

1533

deed application was made, or for omitted taxes, if any.

1534

Section 43. Paragraph (f) of subsection (3) of section

1535

192.0105, Florida Statutes, is amended to read:

1536

192.0105 Taxpayer rights.--There is created a Florida

1537

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

1538

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

1539

of this state are adequately safeguarded and protected during tax

1540

levy, assessment, collection, and enforcement processes

1541

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

1542

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

1543

statements that summarize the rights and obligations of the

1544

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

1545

governing boards, the Department of Revenue, and taxpayers.

1546

Additional rights afforded to payors of taxes and assessments

1547

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

1548

213.015. The rights afforded taxpayers to assure that their

1549

privacy and property are safeguarded and protected during tax

1550

levy, assessment, and collection are available only insofar as

1551

they are implemented in other parts of the Florida Statutes or

1552

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

1553

state taxpayers in the Florida Statutes and the departmental

1554

rules include:

1555

(3) THE RIGHT TO REDRESS.--

1556

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

1557

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

1558

right to have tax certificates canceled if sold where taxes had

1559

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

1560

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

1561

certificateholder for 2 years (see ss. 197.432(12) and (13) ss.

1562

197.432(14) and (15), 197.442(1), 197.443, and 197.472(1) and (6)

1563

(7)).

1564

Section 44. Subsection (2) of section 197.3635 and section

1565

197.433, Florida Statutes, are repealed.

1566

Section 45. This act shall take effect July 1, 2008.

CODING: Words stricken are deletions; words underlined are additions.