Florida Senate - 2009                             CS for SB 1580
       
       
       
       By the Committee on Finance and Tax; and Senators Ring and
       Bennett
       
       
       
       593-03545-09                                          20091580c1
    1                        A bill to be entitled                      
    2         An act relating to partial tax payments; defining the
    3         term “partial payment”; authorizing tax collectors to
    4         accept partial payment of taxes under certain
    5         circumstances; imposing a processing fee on a partial
    6         tax payment; requiring a tax collector to mail a
    7         notice of the remaining amount due after the payment
    8         of a partial payment; providing a deadline for payment
    9         of the remaining balance; authorizing a tax collector
   10         to treat certain underpayment as full payment;
   11         providing for the distribution of partial tax
   12         payments; amending s. 197.343, F.S.; revising a tax
   13         notice to warn taxpayers that a tax certificate will
   14         be sold if their property taxes are not paid in full;
   15         providing an effective date.
   16  
   17  Be It Enacted by the Legislature of the State of Florida:
   18  
   19         Section 1. Partial payment of current year taxes.—
   20         (1) As used in this section, the term “partial payment”
   21  means a payment that is less than the full amount of taxes due.
   22  The term does not include payments made pursuant to s. 194.171,
   23  s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida
   24  Statutes.
   25         (2) At the discretion of the tax collector, the tax
   26  collector may accept one or more partial payments of any amount
   27  per parcel for payment of current taxes and assessments on real
   28  property or tangible personal property as long as such payment
   29  is made prior to the date of delinquency. The remaining amount
   30  of tax due, when paid, must be paid in full.
   31         (3) Each partial payment, less a $10 processing fee payable
   32  to the tax collector, shall be credited to the tax account. A
   33  partial payment is not eligible for any applicable discount set
   34  forth in s. 197.162, Florida Statutes. The taxpayer has the
   35  responsibility to ensure that the remaining amount due is paid.
   36         (4) Pursuant to s. 197.343, Florida Statutes, the tax
   37  collector shall prepare and mail at least one notice with the
   38  balance due. The tax collector shall mail the notice in the form
   39  as he or she considers proper and necessary or as may be
   40  required by rule of the department.
   41         (5) Any remaining balance that is not paid before April 1
   42  or the date of delinquency, becomes delinquent and shall be
   43  handled in the same manner as any other unpaid taxes.
   44         (6) At the tax collector’s discretion, an underpayment of
   45  $10 or less may be deemed a payment in full, rather than a
   46  partial payment.
   47         (7) A partial payment shall be distributed in equal
   48  proportion to all taxing districts and levying authorities
   49  applicable to that account.
   50         Section 2. Subsection (1) of section 197.343, Florida
   51  Statutes, is amended to read:
   52         197.343 Tax notices; additional notice required.—
   53         (1) An additional tax notice shall be mailed by April 30 to
   54  each taxpayer whose payment has not been received. The notice
   55  shall include a description of the property and the following
   56  statement: If the taxes for ......(year)...... on your property
   57  are not paid in full, a tax certificate will be sold for the
   58  delinquent these taxes, and your property may be sold at a
   59  future date. Contact the tax collector’s office at once.
   60         Section 3. This act shall take effect July 1, 2009.