| 1 | Representative Hays offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove everything after the enacting clause and insert: |
| 5 | Section 1. Effective July 1, 2009, section 195.022, |
| 6 | Florida Statutes, is amended to read: |
| 7 | 195.022 Forms to be prescribed by Department of |
| 8 | Revenue.--The Department of Revenue shall prescribe all forms to |
| 9 | be used by property appraisers, tax collectors, clerks of the |
| 10 | circuit court, and value adjustment boards in administering and |
| 11 | collecting ad valorem taxes. The department shall prescribe a |
| 12 | form for each purpose. For counties with a population of 100,000 |
| 13 | or fewer, the Department of Revenue shall furnish the forms. For |
| 14 | counties with a population greater than 100,000, The county |
| 15 | officer shall reproduce forms for distribution at the expense of |
| 16 | his or her office. A county officer may use a form other than |
| 17 | the form prescribed by the department upon obtaining written |
| 18 | permission from the executive director of the department; |
| 19 | however, a no county officer may not shall use a form if the |
| 20 | substantive content of the form varies from which is at variance |
| 21 | with the form prescribed by the department for the same or a |
| 22 | similar purpose. If the executive director finds good cause to |
| 23 | grant such permission he or she may do so. The county officer |
| 24 | may continue to use such approved form until the law that which |
| 25 | specifies the form is amended or repealed or until the officer |
| 26 | receives written disapproval from the executive director. |
| 27 | Otherwise, all such officers and their employees shall use the |
| 28 | forms, and follow the instructions applicable to the forms, |
| 29 | which are prescribed by the department. The department, upon |
| 30 | request of any property appraiser or, in any event, at least |
| 31 | once every 3 years, shall prescribe and furnish such aerial |
| 32 | photographs and nonproperty ownership maps to the property |
| 33 | appraisers as are necessary to ensure that all real property |
| 34 | within the state is properly listed on the roll. All photographs |
| 35 | and maps furnished to counties with a population of 25,000 or |
| 36 | fewer shall be paid for by the department as provided by law. |
| 37 | For counties with a population greater than 25,000, The |
| 38 | department shall furnish such items at the property appraiser's |
| 39 | expense. The department may incur reasonable expenses for |
| 40 | procuring aerial photographs and nonproperty ownership maps and |
| 41 | may charge a fee to the respective property appraiser equal to |
| 42 | the cost incurred. The department shall deposit such fees into |
| 43 | the Certification Program Trust Fund created pursuant to s. |
| 44 | 195.002. There shall be a separate account in the trust fund for |
| 45 | the aid and assistance activity of providing aerial photographs |
| 46 | and nonproperty ownership maps to property appraisers. The |
| 47 | department shall use money in the fund to pay such expenses. All |
| 48 | forms furnished by the department shall be paid for by the |
| 49 | department as provided by law. All forms and maps and |
| 50 | instructions relating to their use shall be substantially |
| 51 | uniform throughout the state. An officer may employ supplemental |
| 52 | forms and maps, at the expense of his or her office, which he or |
| 53 | she deems expedient for the purpose of administering and |
| 54 | collecting ad valorem taxes. The forms required in ss. |
| 55 | 193.461(3)(a) and 196.011(1) for renewal purposes shall require |
| 56 | sufficient information for the property appraiser to evaluate |
| 57 | the changes in use since the prior year. If the property |
| 58 | appraiser determines, in the case of a taxpayer, that he or she |
| 59 | has insufficient current information upon which to approve the |
| 60 | exemption, or if the information on the renewal form is |
| 61 | inadequate for him or her to evaluate the taxable status of the |
| 62 | property, he or she may require the resubmission of an original |
| 63 | application. |
| 64 | Section 2. Section 213.24, Florida Statutes, is amended to |
| 65 | read: |
| 66 | 213.24 Accrual of penalties and interest on deficiencies; |
| 67 | deficiency billing costs.-- |
| 68 | (1) If notice and demand is made for the payment of any |
| 69 | amount due under laws made applicable to this chapter and if |
| 70 | such amount is paid within 30 days after the date of such |
| 71 | billing or notice and demand, no additional penalties or |
| 72 | interest under this section on the amount so paid shall be |
| 73 | imposed for the period after the date of such notice and demand. |
| 74 | (2)(a) Billings for deficiencies or automated refunds of |
| 75 | tax, penalty, or interest shall not be issued for any amount |
| 76 | less than the actual costs incurred to produce a billing or |
| 77 | automated refund. |
| 78 | (b) The cost of issuing billings or automated refunds for |
| 79 | any tax or fee enumerated in s. 213.05 or chapter 443 shall be |
| 80 | computed in a study performed by the inspector general of the |
| 81 | department. The study shall be conducted every 3 years and at |
| 82 | such other times as deemed necessary by the inspector general. A |
| 83 | minimum billing and automated refund amount shall be established |
| 84 | and adjusted in accordance with the results of such study. |
| 85 | (c) Any change in minimum billing or automated refund |
| 86 | amounts shall be made effective on July 1 following the |
| 87 | completion of the study. |
| 88 | (3)(a) An administrative collection processing fee is |
| 89 | hereby imposed to offset payment processing and administrative |
| 90 | costs incurred by the state due to late payments of collection |
| 91 | events. The department shall collect the administrative |
| 92 | collection processing fee from any taxpayer who fails to pay the |
| 93 | full amount of tax, penalty, and interest due within 90 days |
| 94 | from initial notification of the collection event. The |
| 95 | department may waive or reduce the administrative collection |
| 96 | processing fee if the taxpayer demonstrates that the failure to |
| 97 | pay the full amount due within 90 days from the initial |
| 98 | notification was due to extraordinary circumstances. The |
| 99 | administrative collection processing fee shall apply to those |
| 100 | taxes and fees listed in s. 213.05 and chapter 443. |
| 101 | (b) As used in this subsection: |
| 102 | 1. "Collection event" means when a taxpayer fails to: |
| 103 | a. Timely file a complete return; |
| 104 | b. Timely pay the full amount of tax reported on a return; |
| 105 | or |
| 106 | c. Timely pay the full amount due resulting from an audit |
| 107 | after all appeal rights have expired or the result has been |
| 108 | finally determined. |
| 109 | 2. "Extraordinary circumstances" means events beyond the |
| 110 | control of the taxpayer, including, but not limited to: the |
| 111 | taxpayer's death; acts of war or terrorism; natural disaster, |
| 112 | fire, or other casualty; or the nonfeasance or misfeasance of |
| 113 | the taxpayer's employee or representative responsible for |
| 114 | complying with the taxes and fees listed in s. 213.05 and |
| 115 | chapter 443. With respect to acts of the taxpayer's employee or |
| 116 | representative, the taxpayer must show that the principals of |
| 117 | the business lacked actual knowledge of the collection event and |
| 118 | any notification of the collection event. |
| 119 | (c) The administrative collection processing fee shall be |
| 120 | equal to 10 percent of the total amount of tax, penalty, and |
| 121 | interest that remains unpaid after 90 days, or $10 for each |
| 122 | collection event, whichever is greater. The administrative |
| 123 | collection processing fee shall be imposed in addition to the |
| 124 | taxes, fees, penalties, and interest prescribed by law. |
| 125 | (d) Administrative collection processing fees collected |
| 126 | pursuant to this subsection shall be deposited into the General |
| 127 | Revenue Fund. |
| 128 | Section 3. Section 213.75, Florida Statutes, is amended to |
| 129 | read: |
| 130 | 213.75 Application of payments.-- |
| 131 | (1) Except for any payment made pursuant to s. 213.21, or |
| 132 | as otherwise specified by the taxpayer at the time he or she |
| 133 | makes a payment, whenever any payment is made to the department |
| 134 | with respect to any of the revenue laws of this state, such |
| 135 | payment shall be applied in priority order as follows: |
| 136 | (a) First, against the accrued interest, if any; |
| 137 | (b) The remaining amount, if any, remaining after the |
| 138 | application to interest shall be credited against any accrued |
| 139 | penalty; and |
| 140 | (c) The remaining amount, if any, shall be credited |
| 141 | against the administrative collection processing fee; and |
| 142 | (d) The remaining amount, if any, remaining after |
| 143 | application to interest and penalty shall be credited to any tax |
| 144 | due. |
| 145 | (2) If a warrant or lien has been filed and recorded by |
| 146 | the department, a payment shall be applied in priority order as |
| 147 | follows: |
| 148 | (a) First, against the costs to record of recordation of |
| 149 | the warrant or lien, if any; |
| 150 | (b) The remaining amount, if any, shall be credited |
| 151 | against the administrative collection processing fee; |
| 152 | (c) The remaining amount, if any, remaining shall be |
| 153 | applied to accrued interest; |
| 154 | (d)(c) The remaining amount, if any, remaining after the |
| 155 | application to interest shall be credited against any accrued |
| 156 | penalty; and |
| 157 | (e)(d) The remaining amount, if any, remaining after |
| 158 | application to costs, interest, and penalty shall be credited to |
| 159 | any tax due. |
| 160 | (3) If a levy has been made by the department, a payment |
| 161 | shall be applied in priority order as follows: |
| 162 | (a) First, against the costs to execute of execution of |
| 163 | the levy, if any; |
| 164 | (b) The remaining amount, if any, shall be credited |
| 165 | against the administrative collection processing fee; |
| 166 | (c) The remaining amount, if any, remaining shall be |
| 167 | applied to accrued interest; |
| 168 | (d)(c) The remaining amount, if any, remaining after the |
| 169 | application to interest shall be credited against any accrued |
| 170 | penalty; and |
| 171 | (e)(d) The remaining amount, if any, remaining after |
| 172 | application to costs, interest, and penalty shall be credited to |
| 173 | any tax due. |
| 174 | (4) Any surplus proceeds remaining after the application |
| 175 | of subsection (3) shall, upon application and satisfactory proof |
| 176 | thereof, be refunded by the Chief Financial Officer to the |
| 177 | person or persons legally entitled thereto pursuant to s. |
| 178 | 215.26. |
| 179 | Section 4. The fee imposed by section 213.24(3), Florida |
| 180 | Statutes, shall apply retroactively to any remaining unpaid |
| 181 | amount of tax, interest, and penalty due from any collection |
| 182 | event occurring prior to the effective date of this act; |
| 183 | however, the Department of Revenue may not collect such fee |
| 184 | until September 1, 2009, calculated on the amount remaining |
| 185 | unpaid on that date. |
| 186 | Section 5. Except as expressly otherwise provided in this |
| 187 | act, this act shall take effect upon becoming a law. |
| 188 |
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| 189 |
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| 190 | ----------------------------------------------------- |
| 191 | T I T L E A M E N D M E N T |
| 192 | Remove the entire title and insert: |
| 193 | A bill to be entitled |
| 194 | An act relating to the Department of Revenue; amending s. |
| 195 | 195.022, F.S.; requiring county property appraisers, tax |
| 196 | collectors, clerks of the circuit court, and value |
| 197 | adjustment boards to bear the expense of reproducing forms |
| 198 | prescribed by the Department of Revenue to administer and |
| 199 | collect ad valorem taxes; requiring property appraisers to |
| 200 | bear the expense of certain aerial photographs and maps |
| 201 | provided by the department; amending s. 213.24, F.S.; |
| 202 | imposing an administrative collection processing fee for |
| 203 | collection events; providing exceptions for extraordinary |
| 204 | circumstances; requiring fees collected to be deposited in |
| 205 | the General Revenue Fund; providing definitions; expanding |
| 206 | the scope of a study on the cost of issuing billings or |
| 207 | automated refunds for specified taxes to include the taxes |
| 208 | and fees to which the administrative collection processing |
| 209 | fee applies; amending s. 213.75, F.S.; revising |
| 210 | application of payments; providing for retroactive |
| 211 | application; providing effective dates. |