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Glossary of Legislative Terms

SB 2542: Ad Valorem Tax Collection [RPCC]

GENERAL BILL by Posey

Ad Valorem Tax Collection [RPCC]; Revises provisions relating to erroneous reporting of property. Provides for the correction of the tax roll to remove uncollectible personal property tax accounts. Revises provisions relating to the calculation of interest rates relating to deferred payment tax certificates. Revises provisions for the payment of tax refunds. Revises the required procedure if a taxing authority has insufficient funds from which to pay a refund, etc.

Effective Date: 07/01/2008
 Last Action: 5/2/2008 Senate - Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    2/29/2008 Senate • Filed
    3/20/2008 Senate • Introduced, referred to Community Affairs; Governmental Operations; Finance and Tax; General Government Appropriations -SJ 00292
    5/2/2008 Senate • Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194)

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  • SB 2542, Original Filed Version (Current Bill Version) Posted 2/29/2008 at 8:29 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 773 (e1) Dorworth Compare Last Action: 6/17/2008 Approved by Governor; Chapter No. 2008-194
    Location:
    S 2248 (e1) Judicial Sales/Real or Personal Property [LPCC] Baker Compare Last Action: 4/28/2008 S Substituted CS/HB 773 -SJ 00881; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/HB 773 (Ch. 2008-194) -SJ 00881
    Location:

    Citations - Statutes (45)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights.
    197.102 Definitions.
    197.122 Lien of taxes; dates; application.
    197.123 Correcting erroneous returns.
    197.146
    197.162 Discounts; amount and time.
    197.172 Interest rate; calculation and minimum.
    197.182 Department of Revenue to pass upon and order refunds.
    197.222 Prepayment of estimated tax by installment method.
    197.2301 Payment of taxes prior to certified roll procedure.
    197.252 Homestead tax deferral.
    197.253 Homestead tax deferral; application.
    197.254 Annual notification to taxpayer.
    197.262 Deferred payment tax certificates.
    197.263 Change in ownership or use of property.
    197.272 Prepayment of deferred taxes.
    197.304 Tax deferral for recreational and commercial working waterfronts.
    197.3041 Tax deferral for recreational and commercial working waterfronts; application.
    197.3042 Deferred payment tax certificates.
    197.3043 Change in use or ownership of property.
    197.3044 Prepayment of deferred taxes.
    197.332 Duties of tax collectors.
    197.343 Tax notices; additional notice required.
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
    197.373 Payment of portion of taxes.
    197.402 Advertisement of real or personal property with delinquent taxes.
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
    197.414 Tax collector to keep record of warrants and levies on tangible personal property.
    197.4155 Delinquent personal property taxes; installment payment program.
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
    197.432 Sale of tax certificates for unpaid taxes.
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored.
    197.433 Duplicate certificates.
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.
    197.462 Transfer of tax certificates held by individuals.
    197.472 Redemption of tax certificates.
    197.473 Disposition of unclaimed redemption moneys.
    197.482 Limitation upon lien of tax certificate.
    197.492 Errors and insolvencies list.
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
    197.542 Sale at public auction.
    197.552 Tax deeds.
    197.582 Disbursement of proceeds of sale.

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