HB 1031

1	A bill to be entitled
2	An act relating to property tax payments; amending s.
3	197.172, F.S.; authorizing the governing bodies of charter
4	counties to limit the amount of interest charged for
5	unpaid property taxes; eliminating a minimum charge for
6	late property tax payment in charter counties; providing
7	that interest on the unpaid portion of property taxes
8	accrues daily in charter counties; amending s. 197.373,
9	F.S.; authorizing the governing bodies of charter counties
10	to require tax collectors to accept certain partial
11	payments of property taxes; providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1.  Section 197.172, Florida Statutes, is amended
16	to read:
17	197.172  Interest rate; calculation and minimum.--
18	(1)  Upon approval by the governing body of a charter
19	county, the portion of real property taxes which is unpaid by
20	the deadline specified in the tax notice bears shall bear
21	interest at the rate of 18 percent per year from the date of
22	delinquency until a certificate is sold, except that the minimum
23	charge for delinquent taxes paid prior to the sale of a tax
24	certificate shall be 3 percent. Interest accrued pursuant to
25	this subsection accrues daily.
26	(2)  In counties other than charter counties, real property
27	taxes shall bear interest at the rate of 18 percent per year
28	from the date of delinquency until a certificate is sold, except
29	that the minimum charge for delinquent taxes paid prior to the
30	sale of a tax certificate shall be 3 percent.
31	(3)(2)  The maximum rate of interest on a tax certificate
32	shall be 18 percent per year; however, a tax certificate shall
33	not bear interest nor shall the mandatory charge as provided by
34	s. 197.472(2) be levied during the 60-day period of time from
35	the date of delinquency, except the 3 percent mandatory charge
36	under subsection (2) (1). No tax certificate sold before March
37	23, 1992, shall bear interest nor shall the mandatory charge as
38	provided by s. 197.472(2) be levied in excess of the interest or
39	charge provided herein, except as to those tax certificates upon
40	which the mandatory charge as provided by s. 197.472(2) shall
41	have been collected and paid.
42	(4)(3)  Personal property taxes shall bear interest at the
43	rate of 18 percent per year from the date of delinquency until
44	paid or barred under chapter 95.
45	(5)(4)  Except as provided in subsection (1) and s. 197.262
46	with regard to deferred payment tax certificates, interest to be
47	accrued pursuant to this chapter shall be calculated monthly
48	from the first day of each month.
49	Section 2.  Section 197.373, Florida Statutes, is amended
50	to read:
51	197.373  Payment of portion of taxes.--
52	(1)(a)  The tax collector of the county is authorized to
53	allow the payment of a part of a tax notice when the part to be
54	paid can be ascertained by legal description, such part is under
55	a contract for sale or has been transferred to a new owner, and
56	the request is made by the person purchasing the property or the
57	new owner or someone acting on behalf of the purchaser or owner.
58	(b)(2)  The request must be made at least 15 days prior to
59	the tax certificate sale.
60	(c)(3)  The property appraiser shall within 10 days after
61	request from the tax collector apportion the property into the
62	parts sought to be paid or redeemed.
63	(d)(4)  This subsection section does not apply to
64	assessments and collections made pursuant to the provisions of
65	s. 192.037.
66	(2)  Upon approval of the governing body of a charter
67	county, the tax collector of a charter county shall accept
68	three, six, or nine equal payments that add up to the total
69	amount of taxes specified in the tax notice by the deadline
70	specified in the tax notice.
71	Section 3.  This act shall take effect July 1, 2009.

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