Florida Senate - 2009                        COMMITTEE AMENDMENT
       Bill No. SB 1580
       
       
       
       
       
       
                                Barcode 592358                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/26/2009           .                                
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       The Committee on Finance and Tax (Ring) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Partial payment of current year taxes.—
    6         (1) As used in this section, the term “partial payment”
    7  means a payment that is less than the full amount of taxes due.
    8  The term does not include payments made pursuant to s. 194.171,
    9  s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida
   10  Statutes.
   11         (2) At the discretion of the tax collector, the tax
   12  collector may accept one partial payment of any amount per
   13  parcel for payment of current taxes and assessments on real
   14  property or tangible personal property as long as such payment
   15  is made prior to the date of delinquency. The remaining amount
   16  of tax due, when paid, must be paid in full.
   17         (3) The partial payment, less a $10 processing fee payable
   18  to the tax collector, shall be credited to the tax account. A
   19  partial payment is not eligible for any applicable discount set
   20  forth in s. 197.162, Florida Statutes. The taxpayer has the
   21  responsibility to ensure that the remaining amount due is paid.
   22         (4) The tax collector shall prepare and mail at least one
   23  notice with the balance due pursuant to s. 197.343, Florida
   24  Statutes. The tax collector shall mail the notice in the form as
   25  he or she considers proper and necessary or as may be required
   26  by rule of the department.
   27         (5) Any remaining balance that is not paid before April 1
   28  or the date of delinquency, becomes delinquent and shall be
   29  handled in the same manner as any other unpaid taxes.
   30         (6) At the tax collector’s discretion, an underpayment of
   31  $10 or less may be deemed a payment in full, rather than a
   32  partial payment.
   33         (7) A partial payment shall be distributed in equal
   34  proportion to all taxing districts and levying authorities
   35  applicable to that account.
   36         Section 2. Subsection (1) of section 197.343, Florida
   37  Statutes, is amended to read:
   38         197.343 Tax notices; additional notice required.—
   39         (1) An additional tax notice shall be mailed by April 30 to
   40  each taxpayer whose payment has not been received. The notice
   41  shall include a description of the property and the following
   42  statement: If the taxes for ...(year)... on your property are
   43  not paid in full, a tax certificate will be sold for the
   44  delinquent these taxes, and your property may be sold at a
   45  future date. Contact the tax collector’s office at once.
   46         Section 3. This act shall take effect July 1, 2009.
   47  
   48  ================= T I T L E  A M E N D M E N T ================
   49         And the title is amended as follows:
   50         Delete everything before the enacting clause
   51  and insert:
   52  
   53                        A bill to be entitled                      
   54         An act relating to partial tax payments; defining the
   55         term “partial payment”; authorizing tax collectors to
   56         accept partial payment for taxes under certain
   57         circumstances; imposing a processing fee on a partial
   58         tax payment; requiring a tax collector to mail a
   59         notice of the remaining amount due after the payment
   60         of a partial payment; providing a deadline for payment
   61         of the remaining balance; authorizing a tax collector
   62         to treat certain underpayment as full payment;
   63         providing for the distribution of partial tax
   64         payments; amending s. 197.343, F.S.; revising a tax
   65         notice to warn taxpayers that a tax certificate will
   66         be sold if their property taxes are not paid in full;
   67         providing an effective date.