| 1 | A bill to be entitled |
| 2 | An act relating to partial payment of property taxes; |
| 3 | amending s. 197.373, F.S.; requiring tax collectors to |
| 4 | accept payments of portions of amounts billed in tax |
| 5 | notices; subjecting unpaid amounts to penalties, interest, |
| 6 | and other processes of law; amending ss. 192.0105, |
| 7 | 197.432, 197.442, and 197.443, F.S.; conforming |
| 8 | provisions; providing an effective date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Paragraph (f) of subsection (3) of section |
| 13 | 192.0105, Florida Statutes, is amended to read: |
| 14 | 192.0105 Taxpayer rights.--There is created a Florida |
| 15 | Taxpayer's Bill of Rights for property taxes and assessments to |
| 16 | guarantee that the rights, privacy, and property of the |
| 17 | taxpayers of this state are adequately safeguarded and protected |
| 18 | during tax levy, assessment, collection, and enforcement |
| 19 | processes administered under the revenue laws of this state. The |
| 20 | Taxpayer's Bill of Rights compiles, in one document, brief but |
| 21 | comprehensive statements that summarize the rights and |
| 22 | obligations of the property appraisers, tax collectors, clerks |
| 23 | of the court, local governing boards, the Department of Revenue, |
| 24 | and taxpayers. Additional rights afforded to payors of taxes and |
| 25 | assessments imposed under the revenue laws of this state are |
| 26 | provided in s. 213.015. The rights afforded taxpayers to assure |
| 27 | that their privacy and property are safeguarded and protected |
| 28 | during tax levy, assessment, and collection are available only |
| 29 | insofar as they are implemented in other parts of the Florida |
| 30 | Statutes or rules of the Department of Revenue. The rights so |
| 31 | guaranteed to state taxpayers in the Florida Statutes and the |
| 32 | departmental rules include: |
| 33 | (3) THE RIGHT TO REDRESS.-- |
| 34 | (f) The right to redeem real property and redeem tax |
| 35 | certificates at any time before a tax deed is issued, and the |
| 36 | right to have tax certificates canceled if sold where taxes had |
| 37 | been fully paid or if other error makes it void or correctable. |
| 38 | Property owners have the right to be free from contact by a |
| 39 | certificateholder for 2 years (see ss. 197.432(14) and (15), |
| 40 | 197.442(1), 197.443, and 197.472(1) and (7)). |
| 41 | Section 2. Section 197.373, Florida Statutes, is amended |
| 42 | to read: |
| 43 | 197.373 Payment of portion of taxes.-- |
| 44 | (1)(a) The tax collector of the county is authorized to |
| 45 | allow the payment of a part of a tax notice when the part to be |
| 46 | paid can be ascertained by legal description, such part is under |
| 47 | a contract for sale or has been transferred to a new owner, and |
| 48 | the request is made by the person purchasing the property or the |
| 49 | new owner or someone acting on behalf of the purchaser or owner. |
| 50 | (b)(2) The request must be made at least 15 days prior to |
| 51 | the tax certificate sale. |
| 52 | (c)(3) The property appraiser shall within 10 days after |
| 53 | request from the tax collector apportion the property into the |
| 54 | parts sought to be paid or redeemed. |
| 55 | (d)(4) This subsection section does not apply to |
| 56 | assessments and collections made pursuant to the provisions of |
| 57 | s. 192.037. |
| 58 | (2) The tax collector of the county shall accept any |
| 59 | payment consisting of any portion of the total amount of taxes |
| 60 | specified in the tax notice by the deadline specified in the tax |
| 61 | notice. Any portion of the total amount of taxes specified in |
| 62 | the tax notice remaining unpaid after the deadline specified in |
| 63 | the tax notice shall be subject to interest and penalties as |
| 64 | provided by law and other processes of law as provided in this |
| 65 | chapter. |
| 66 | Section 3. Subsection (1) of section 197.432, Florida |
| 67 | Statutes, is amended to read: |
| 68 | 197.432 Sale of tax certificates for unpaid taxes.-- |
| 69 | (1) On the day and approximately at the time designated in |
| 70 | the notice of the sale, the tax collector shall commence the |
| 71 | sale of tax certificates on those lands on which taxes have not |
| 72 | been fully paid, and he or she shall continue the sale from day |
| 73 | to day until each certificate is sold to pay the unpaid taxes, |
| 74 | interest, costs, and charges on the parcel described in the |
| 75 | certificate. In case there are no bidders, the certificate shall |
| 76 | be issued to the county. The tax collector shall offer all |
| 77 | certificates on the lands as they are assessed. |
| 78 | Section 4. Section 197.442, Florida Statutes, is amended |
| 79 | to read: |
| 80 | 197.442 Tax collector not to sell certificates on land on |
| 81 | which taxes have been fully paid; penalty.-- |
| 82 | (1) If a tax collector sells tax certificates on land upon |
| 83 | which the taxes have been fully paid, upon written demand by the |
| 84 | aggrieved taxpayer alleging the circumstances, the tax collector |
| 85 | shall initiate action to cancel any improperly issued tax |
| 86 | certificate or deed in accordance with the provisions of s. |
| 87 | 197.443. If the tax collector fails to act within a reasonable |
| 88 | time, his or her office shall be liable for all legitimate |
| 89 | expenses which the aggrieved taxpayer may spend in clearing his |
| 90 | or her title, including a reasonable attorney's fee. |
| 91 | (2) The office of the tax collector shall be responsible |
| 92 | to the publisher for costs of advertising lands on which the |
| 93 | taxes have been fully paid, and the office of the property |
| 94 | appraiser shall be responsible to the publisher for the costs of |
| 95 | advertising lands doubly assessed or assessed in error. |
| 96 | Section 5. Paragraph (a) of subsection (1) of section |
| 97 | 197.443, Florida Statutes, is amended to read: |
| 98 | 197.443 Cancellation of void tax certificates; correction |
| 99 | of tax certificates; procedure.-- |
| 100 | (1) When a tax certificate on lands has been sold for |
| 101 | unpaid taxes and: |
| 102 | (a) The tax certificate evidencing the sale is void |
| 103 | because the taxes on the lands have been fully paid; |
| 104 |
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| 105 | the tax collector shall forward a certificate of such error to |
| 106 | the department and enter upon the list of certificates sold for |
| 107 | taxes a memorandum of such error. The department, upon receipt |
| 108 | of such certificate, if satisfied of the correctness of the |
| 109 | certificate of error or upon receipt of a court order, shall |
| 110 | notify the tax collector, who shall cancel or correct the |
| 111 | certificate. |
| 112 | Section 6. This act shall take effect July 1, 2008. |