CS/SB 2190: Tax Collections, Sales, and Liens [WPSC]
GENERAL BILL by Community Affairs ; Altman
Tax Collections, Sales, and Liens [WPSC]; Revises, updates, and consolidates provisions of chapter 197, F.S., relating to definitions, tax collectors, lien of taxes, returns and assessments, unpaid or omitted taxes, discounts, interest rates, DOR responsibilities, tax bills, judicial sales, prepayment of taxes, assessment rolls, duties of tax collectors, tax notices, delinquent taxes, lienholders, special assessments, non-ad valorem assessments, etc.
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/25/2009 | Senate |
• Filed |
| 3/10/2009 | Senate |
• Referred to Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00171 |
| 3/19/2009 | Senate |
• Introduced -SJ 00171 |
| 4/1/2009 | Senate |
• On Committee agenda-- Community Affairs, 04/06/09, 9:00 am, 412-K |
| 4/6/2009 | Senate |
• CS by Community Affairs; YEAS 9 NAYS 0 -SJ 00308; CS read 1st time on 04/07/09 -SJ 00317 |
| 4/7/2009 | Senate |
• Pending reference review under Rule 4.7(2) - (Committee Substitute) |
| 4/9/2009 | Senate |
• Now in Finance and Tax -SJ 00308 |
| 5/2/2009 | Senate |
• Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 695 (e1) | Tax Collections, Sales, and Liens | Schultz | Similar | Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages |
| H 615 | Tax Collectors | Hays | Compare | Last Action: 2/23/2009 H Withdrawn from Military & Local Affairs Policy (EDCA); Economic Development & Community Affairs Policy Council; Full Appropriations Council on Education & Economic Development; Withdrawn prior to introduction -HJ 00055 |
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 2190 Filed | 2/26/2009 5:47 PM | Web Page | PDF |
| S 2190 c1 | 4/21/2009 9:16 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
106868 - Amendment |
Community Affairs (Altman) |
4/6/2009 7:18 AM |
Replaced by Committee Substitute
4/6/2009 |
Web Page
|
525508 - Amendment to Amendment (106868) |
Community Affairs (Altman) |
4/6/2009 7:18 AM |
Replaced by Committee Substitute
4/6/2009 |
Web Page
|
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 2190 | Community Affairs (Post-Meeting) | 4/6/2009 12:00 AM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 2190 Filed | Community Affairs | 4/6/2009 9:00 AM | 9 Yeas - 0 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (79)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 192.0105 | Taxpayer rights. | |
| 194.011 | Assessment notice; objections to assessments. | |
| 194.013 | Filing fees for petitions; disposition; waiver. | |
| 196.011 | Annual application required for exemption. | |
| 197.102 | Definitions. | |
| 197.122 | Lien of taxes; dates; application. | |
| 197.123 | Correcting erroneous returns. | |
| 197.146 | ||
| 197.162 | Discounts; amount and time. | |
| 197.172 | Interest rate; calculation and minimum. | |
| 197.182 | Department of Revenue to pass upon and order refunds. | |
| 197.202 | Destruction of 20-year-old tax receipts. | |
| 197.222 | Prepayment of estimated tax by installment method. | |
| 197.2301 | Payment of taxes prior to certified roll procedure. | |
| 197.242 | Short title. | |
| 197.2421 | ||
| 197.2423 | ||
| 197.2425 | ||
| 197.243 | Definitions relating to Homestead Property Tax Deferral Act. | |
| 197.252 | Homestead tax deferral. | |
| 197.2524 | ||
| 197.2526 | ||
| 197.253 | Homestead tax deferral; application. | |
| 197.254 | Annual notification to taxpayer. | |
| 197.262 | Deferred payment tax certificates. | |
| 197.263 | Change in ownership or use of property. | |
| 197.272 | Prepayment of deferred taxes. | |
| 197.282 | Distribution of payments. | |
| 197.292 | Construction. | |
| 197.301 | Penalties. | |
| 197.303 | Ad valorem tax deferral for recreational and commercial working waterfront properties. | |
| 197.304 | Tax deferral for recreational and commercial working waterfronts. | |
| 197.3041 | Tax deferral for recreational and commercial working waterfronts; application. | |
| 197.3042 | Deferred payment tax certificates. | |
| 197.3043 | Change in use or ownership of property. | |
| 197.3044 | Prepayment of deferred taxes. | |
| 197.3045 | Distribution of payments. | |
| 197.3046 | Construction. | |
| 197.3047 | Penalties. | |
| 197.307 | Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property. | |
| 197.3071 | Eligibility for tax deferral. | |
| 197.3072 | Deferral for affordable rental housing properties. | |
| 197.3073 | Deferral application. | |
| 197.3074 | Deferred payment tax certificates. | |
| 197.3075 | Change in use or ownership of property. | |
| 197.3076 | Prepayment of deferred taxes and non-ad valorem assessments. | |
| 197.3077 | Distribution of payments. | |
| 197.3078 | Construction. | |
| 197.3079 | Penalties. | |
| 197.312 | Payment by mortgagee. | |
| 197.322 | Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. | |
| 197.332 | Duties of tax collectors. | |
| 197.343 | Tax notices; additional notice required. | |
| 197.344 | Lienholders; receipt of notices and delinquent taxes. | |
| 197.3635 | Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. | |
| 197.373 | Payment of portion of taxes. | |
| 197.402 | Advertisement of real or personal property with delinquent taxes. | |
| 197.403 | Publisher to furnish copy of advertisement to tax collector; proof of publication; fees. | |
| 197.413 | Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. | |
| 197.414 | Tax collector to keep record of warrants and levies on tangible personal property. | |
| 197.4155 | Delinquent personal property taxes; installment payment program. | |
| 197.416 | Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. | |
| 197.417 | Sale of personal property after seizure. | |
| 197.432 | Sale of tax certificates for unpaid taxes. | |
| 197.4325 | Procedure when checks received for payment of taxes or tax certificates are dishonored. | |
| 197.442 | Tax collector not to sell certificates on land on which taxes have been paid; penalty. | |
| 197.443 | Cancellation of void tax certificates; correction of tax certificates; procedure. | |
| 197.462 | Transfer of tax certificates held by individuals. | |
| 197.472 | Redemption of tax certificates. | |
| 197.4725 | ||
| 197.473 | Disposition of unclaimed redemption moneys. | |
| 197.482 | Limitation upon lien of tax certificate. | |
| 197.492 | Errors and insolvencies list. | |
| 197.502 | Application for obtaining tax deed by holder of tax sale certificate; fees. | |
| 197.522 | Notice to owner when application for tax deed is made. | |
| 197.542 | Sale at public auction. | |
| 197.552 | Tax deeds. | |
| 197.582 | Disbursement of proceeds of sale. | |
| 197.603 |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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