| 1 | A bill to be entitled |
| 2 | An act relating to local government revenue collections; |
| 3 | creating s. 215.135, F.S.; authorizing local governments |
| 4 | and tax collectors to contract with private attorneys or |
| 5 | collection agents to collect certain delinquent revenues; |
| 6 | providing for adding contract costs to delinquent |
| 7 | accounts; providing a limitation; providing for inclusion |
| 8 | of certain amounts as a part of underlying tax liens under |
| 9 | certain circumstances; requiring tax collectors to notify |
| 10 | owners of delinquent accounts of intent to refer accounts |
| 11 | to a private attorney or collection agent for collection |
| 12 | and add collection costs to the accounts; authorizing tax |
| 13 | collectors to recover attorney or collection agent |
| 14 | collection fees on certain existing proceedings; providing |
| 15 | a limitation; specifying taxpayer liability for unpaid |
| 16 | delinquent property taxes, penalties, costs, fees, and |
| 17 | interest; providing an effective date. |
| 18 |
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| 19 | Be It Enacted by the Legislature of the State of Florida: |
| 20 |
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| 21 | Section 1. Section 215.135, Florida Statutes, is created |
| 22 | to read: |
| 23 | 215.135 Collection of delinquent financial obligations |
| 24 | owed to units of local government.-- |
| 25 | (1) In addition to other provisions of law relating to the |
| 26 | collection of financial obligations owed to units of local |
| 27 | government, the governing body of a unit of local government may |
| 28 | contract with a private attorney or collection agent for the |
| 29 | collection of non-ad valorem taxes and any fees, service |
| 30 | charges, fines, costs, and other amounts that remain unpaid for |
| 31 | 90 days after the due date. The tax collector may also contract |
| 32 | with a private attorney or collection agent for the collection |
| 33 | of tangible personal property taxes that remain unpaid for 90 |
| 34 | days after the delinquency date. |
| 35 | (2) The collection fee, including any reasonable |
| 36 | attorney's fee, paid to any private attorney or collection agent |
| 37 | may be added to any account referred for collection pursuant to |
| 38 | this section and may not exceed 40 percent of the amount owed. A |
| 39 | collection fee added to a delinquent tangible personal property |
| 40 | tax account shall become part of the underlying tax lien arising |
| 41 | under s. 197.122(1). |
| 42 | (3) A tax collector that elects to add the collection fee |
| 43 | to the total amount owed shall, at least 30 days prior to |
| 44 | referral to a private attorney or collection agent, notify the |
| 45 | individual that delinquent accounts may be referred to a private |
| 46 | attorney or collection agent for collection and that such |
| 47 | attorney's or agent's compensation and other costs, including, |
| 48 | but not limited to, court costs, may be added to the total |
| 49 | amount owed by the individual on the accounts. |
| 50 | (4) In a warrant or other action on proceedings that |
| 51 | include unpaid tangible personal property taxes for the current |
| 52 | year to which the collection fee has not yet attached, and for |
| 53 | which the tax collector has contracted with a private attorney |
| 54 | or collection agent, the tax collector may recover attorney or |
| 55 | collection fees in an amount equal to 20 percent of the amount |
| 56 | of taxes, penalties, and interest on those current year taxes |
| 57 | adjudged due by the court. |
| 58 | (5) Upon delinquency, the taxpayer shall be liable for all |
| 59 | unpaid delinquent personal property taxes, penalties, costs, |
| 60 | fees, and interest due. |
| 61 | Section 2. This act shall take effect July 1, 2009. |