Florida Senate - 2009 CS for SB 2190
By the Committee on Community Affairs; and Senator Altman
578-04358B-09 20092190c1
1 A bill to be entitled
2 An act relating to tax collections, sales, and liens;
3 amending ss. 197.102, 197.122, 197.123, 197.162,
4 197.172, 197.182, 197.222, 197.2301, 197.322, 197.332,
5 197.343, 197.344, 197.3635, 197.373, 197.402, 197.403,
6 197.413, 197.414, 197.4155, 197.416, 197.417, 197.432,
7 197.4325, 197.442, 197.443, 197.462, 197.472, 197.473,
8 197.482, 197.492, 197.552, and 197.582, F.S.;
9 revising, updating, and consolidating provisions of
10 ch. 197, F.S., relating to definitions, tax
11 collectors, lien of taxes, returns and assessments,
12 unpaid or omitted taxes, discounts, interest rates,
13 Department of Revenue responsibilities, tax bills,
14 judicial sales, prepayment of taxes, assessment rolls,
15 duties of tax collectors, tax notices, delinquent
16 taxes, lienholders, special assessments, non-ad
17 valorem assessments, tax payments, distribution of
18 taxes, advertisements of property with delinquent
19 taxes, attachment, delinquent personal property taxes,
20 sales of property, tax certificates, tax deeds, and
21 tax sales; amending s. 197.502, F.S.; revising
22 provisions relating to applications for tax deeds;
23 providing notice requirements; providing payment
24 requirements; authorizing the tax collector to charge
25 a fee to cover the costs to the tax collector for
26 electronic tax deed programs or services; authorizing
27 the tax collector to charge the county a fee for tax
28 deed applications; deleting opening bid requirements
29 for the sale of tax deeds on homestead property when
30 the applicant is holder of a tax sale certificate;
31 amending s. 197.542, F.S.; deleting bid requirements
32 relating to the purchase of homestead property at
33 public auction; amending s. 197.522, F.S., providing
34 notice requirements for the sale of homestead property
35 due to nonpayment of taxes; creating s. 197.146, F.S.;
36 authorizing tax collectors to issue certificates of
37 correction to tax rolls and outstanding delinquent
38 taxes for uncollectable personal property accounts;
39 requiring the tax collector to notify the property
40 appraiser; providing construction; creating ss.
41 197.2421 and 197.2423, F.S., renumbering and amending
42 ss. 197.253, 197.303, and 197.3071, F.S., and amending
43 ss. 197.243, 197.252, 197.254, 197.262, 197.263,
44 197.272, 197.282, 197.292, 197.301, and 197.312, F.S.;
45 revising, updating, and consolidating provisions of
46 ch. 197, F.S., relating to deferral of tax payments
47 for real property, homestead property, recreational
48 and commercial working waterfront property, and
49 affordable rental property; creating s. 197.4725,
50 F.S.; providing authorization and requirements for
51 purchase of county-held tax certificates; specifying
52 required amounts to be paid; providing for fees;
53 providing for electronic services; amending s.
54 192.0105, F.S.; providing conditions under which a
55 taxpayer is deemed to have waived a right to know;
56 clarifying a taxpayer’s right to redeem real property
57 and tax certificates; clarifying that a property owner
58 may not be contacted by the holder of a tax sale
59 certificate for 2 years from the date the certificate
60 is issued; providing that s. 197.122, F.S., applies in
61 certain circumstances; providing for the obligation of
62 the property owner to obtain certain information;
63 correcting cross-references; amending ss. 194.011,
64 194.013, and 196.011, F.S.; correcting cross
65 references; creating s. 197.603, F.S.; providing
66 legislative intent; repealing s. 197.202, F.S.,
67 relating to destruction of 20-year-old tax receipts;
68 repealing s. 197.242, F.S., relating to a short title;
69 repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
70 197.3044, 197.3045, 197.3046, 197.3047, 197.307,
71 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
72 197.3077, 197.3078, and 197.3079, F.S., relating to
73 deferrals of tax payments; providing an effective
74 date.
75
76 Be It Enacted by the Legislature of the State of Florida:
77
78 Section 1. Section 197.102, Florida Statutes, is amended to
79 read:
80 197.102 Definitions.—As used in this chapter, the following
81 definitions apply, unless the context clearly requires
82 otherwise:
83 (1) “Awarded” means the time when the tax collector or a
84 designee determines and announces verbally or through the
85 closing of the bid process in an electronic auction that a buyer
86 has placed the winning bid at a tax certificate sale.
87 (2)(1) “Department,” unless otherwise specified, means the
88 Department of Revenue.
89 (3)(2) “Omitted taxes” means those taxes which have not
90 been extended on the tax roll against a parcel of property after
91 the property has been placed upon the list of lands available
92 for taxes pursuant to s. 197.502.
93 (4) “Proxy bidding” means a method of bidding by which a
94 bidder authorizes an agent, whether an individual or an
95 electronic agent, to place bids on his or her behalf.
96 (5) “Random number generator” means a computational device
97 designed to generate a sequence of numbers that lack any pattern
98 and is used to resolve a tie when multiple bidders have bid the
99 same lowest amount by assigning a number to each of the tied
100 bidders and randomly determining which one of those numbers is
101 the winner.
102 (6)(3) “Tax certificate” means a paper or electronic legal
103 document, representing unpaid delinquent real property taxes,
104 non-ad valorem assessments, including special assessments,
105 interest, and related costs and charges, issued in accordance
106 with this chapter against a specific parcel of real property and
107 becoming a first lien thereon, superior to all other liens,
108 except as provided by s. 197.573(2).
109 (7)(4) “Tax notice” means the paper or electronic tax bill
110 sent to taxpayers for payment of any taxes or special
111 assessments collected pursuant to this chapter, or the bill sent
112 to taxpayers for payment of the total of ad valorem taxes and
113 non-ad valorem assessments collected pursuant to s. 197.3632.
114 (8)(5) “Tax receipt” means the paid tax notice.
115 (9)(6) “Tax rolls” and “assessment rolls” are synonymous
116 and mean the rolls prepared by the property appraiser pursuant
117 to chapter 193 and certified pursuant to s. 193.122.
118 (10)(7) However, when a local government uses the method
119 set forth in s. 197.3632, the following definitions shall apply:
120 (a) “Ad valorem tax roll” means the roll prepared by the
121 property appraiser and certified to the tax collector for
122 collection.
123 (b) “Non-ad valorem assessment roll” means a roll prepared
124 by a local government and certified to the tax collector for
125 collection.
126 Section 2. Section 197.122, Florida Statutes, is amended to
127 read:
128 197.122 Lien of taxes; dates; application.—
129 (1) All taxes imposed pursuant to the State Constitution
130 and laws of this state shall be a first lien, superior to all
131 other liens, on any property against which the taxes have been
132 assessed and shall continue in full force from January 1 of the
133 year the taxes were levied until discharged by payment or until
134 barred under chapter 95. If All personal property tax liens, to
135 the extent that the property to which the lien applies cannot be
136 located in the county or to the extent that the sale of the
137 property is insufficient to pay all delinquent taxes, interest,
138 fees, and costs due, a personal property tax lien shall apply be
139 liens against all other personal property of the taxpayer in the
140 county. However, a lien such liens against other personal
141 property does shall not apply against such property that which
142 has been sold, and is such liens against other personal property
143 shall be subordinate to any valid prior or subsequent liens
144 against such other property. An No act of omission or commission
145 on the part of a any property appraiser, tax collector, board of
146 county commissioners, clerk of the circuit court, or county
147 comptroller, or their deputies or assistants, or newspaper in
148 which an any advertisement of sale may be published does not
149 shall operate to defeat the payment of taxes, interest, fees,
150 and costs due and; but any acts of omission or commission may be
151 corrected at any time by the officer or party responsible for
152 them in the same like manner as provided by law for performing
153 acts in the first place., and When so corrected, they shall be
154 considered construed as valid ab initio and do not shall in no
155 way affect any process by law for the enforcement of the
156 collection of the any tax. All owners of property are shall be
157 held to know that taxes are due and payable annually and are
158 responsible for charged with the duty of ascertaining the amount
159 of current and delinquent taxes and paying them before April 1
160 of the year following the year in which taxes are assessed. No
161 sale or conveyance of real or personal property for nonpayment
162 of taxes shall be held invalid except upon proof that:
163 (a) The property was not subject to taxation;
164 (b) The taxes were had been paid before the sale of
165 personal property; or
166 (c) The real property was had been redeemed before receipt
167 by the clerk of the court of full payment for the execution and
168 delivery of a deed based upon a certificate issued for
169 nonpayment of taxes, including all recording fees and
170 documentary stamps.
171 (2) A lien created through the sale of a tax certificate
172 may not be foreclosed or enforced in any manner except as
173 prescribed in this chapter.
174 (3) A property appraiser shall may also correct a material
175 mistake of fact relating to an essential condition of the
176 subject property to reduce an assessment that if to do so
177 requires only the exercise of judgment as to the effect of the
178 mistake of fact on the assessed or taxable value of that mistake
179 of fact.
180 (a) As used in this subsection, the term “an essential
181 condition of the subject property” means a characteristic of the
182 subject parcel, including only:
183 1. Environmental restrictions, zoning restrictions, or
184 restrictions on permissible use;
185 2. Acreage;
186 3. Wetlands or other environmental lands that are or have
187 been restricted in use because of such environmental features;
188 4. Access to usable land;
189 5. Any characteristic of the subject parcel which
190 characteristic, in the property appraiser’s opinion, caused the
191 appraisal to be clearly erroneous; or
192 6. Depreciation of the property that was based on a latent
193 defect of the property which existed but was not readily
194 discernible by inspection on January 1, but not depreciation
195 resulting from any other cause.
196 (b) The material mistake of fact must may be corrected by
197 the property appraiser, in the same like manner as provided by
198 law for performing the act in the first place, only within 1
199 year after the approval of the tax roll pursuant to s. 193.1142,
200 and, if when so corrected, the act becomes valid ab initio and
201 does not affect in no way affects any process by law for the
202 enforcement of the collection of the any tax. If the such a
203 correction results in a refund of taxes paid on the basis of an
204 erroneous assessment included contained on the current year’s
205 tax roll for years beginning January 1, 1999, or later, the
206 property appraiser, at his or her option, may request that the
207 department to pass upon the refund request pursuant to s.
208 197.182 or may submit the correction and refund order directly
209 to the tax collector for action in accordance with the notice
210 provisions of s. 197.182(2). Corrections to tax rolls for prior
211 years which would result in refunds must be made pursuant to s.
212 197.182.
213 Section 3. Section 197.123, Florida Statutes, is amended to
214 read:
215 197.123 Correcting Erroneous returns; notification of
216 property appraiser.—If a any tax collector has reason to believe
217 that a any taxpayer has filed an erroneous or incomplete
218 statement of her or his personal property or has not disclosed
219 returned the full amount of all of her or his property subject
220 to taxation, the collector shall notify the property appraiser
221 of the erroneous or incomplete statement.
222 Section 4. Section 197.146, Florida Statutes, is created to
223 read:
224 197.146 Uncollectable personal property taxes; correction
225 of tax roll.—A tax collector who determines that a tangible
226 personal property account is uncollectable may issue a
227 certificate of correction for the current tax roll and any
228 outstanding delinquent taxes. The tax collector shall notify the
229 property appraiser that the account is invalid, and the
230 assessment shall not be certified for a future tax roll. An
231 uncollectable account includes, but is not limited to, an
232 account on property that was originally assessed but cannot be
233 found to seize and sell for the payment of taxes and includes
234 other personal property of the owner as authorized by s.
235 197.413(8) and (9).
236 Section 5. Section 197.162, Florida Statutes, is amended to
237 read:
238 197.162 Tax discount payment periods Discounts; amount and
239 time.—
240 (1) For On all taxes assessed on the county tax rolls and
241 collected by the county tax collector, discounts for payments
242 made prior to delinquency early payment thereof shall be at the
243 rate of 4 percent in the month of November or at any time within
244 30 days after the mailing of the original tax notice; 3 percent
245 in the following month of December; 2 percent in the following
246 month of January; 1 percent in the following month of February;
247 and zero percent in the following month of March or within 30
248 days prior to the date of delinquency if the date of delinquency
249 is after April 1.
250 (2) If When a taxpayer makes a request to have the original
251 tax notice corrected, the discount rate for early payment
252 applicable at the time of the request for correction is made
253 shall apply for 30 days after the mailing of the corrected tax
254 notice.
255 (3) A discount rate shall apply at the rate of 4 percent
256 shall apply for 30 days after the mailing of a tax notice
257 resulting from the action of a value adjustment board.
258 Thereafter, the regular discount periods shall apply.
259 (4) If the For the purposes of this section, when a
260 discount period ends on a Saturday, Sunday, or legal holiday,
261 the discount period, including the zero-percent period, shall be
262 extended to the next working day, if payment is delivered to the
263 a designated collection office of the tax collector.
264 Section 6. Subsections (2) and (4) of section 197.172,
265 Florida Statutes, are amended to read:
266 197.172 Interest rate; calculation and minimum.—
267 (2) The maximum rate of interest on a tax certificate shall
268 be 18 percent per year; however, a tax certificate shall not
269 bear interest nor shall the mandatory charge as provided by s.
270 197.472(2) be levied during the 60-day period of time from the
271 date of delinquency, except the 3 percent mandatory charge under
272 subsection (1). No tax certificate sold before March 23, 1992,
273 shall bear interest nor shall the mandatory charge as provided
274 by s. 197.472(2) be levied in excess of the interest or charge
275 provided herein, except as to those tax certificates upon which
276 the mandatory charge as provided by s. 197.472(2) shall have
277 been collected and paid.
278 (4) Interest shall be calculated Except as provided in s.
279 197.262 with regard to deferred payment tax certificates,
280 interest to be accrued pursuant to this chapter shall be
281 calculated monthly from the first day of each month.
282 Section 7. Subsections (1), (2), and (3) of section
283 197.182, Florida Statutes, are amended to read:
284 197.182 Department of Revenue to pass upon and order
285 refunds.—
286 (1)(a) Except as provided in paragraphs paragraph (b), (c),
287 and (d), the department shall pass upon and order refunds when
288 payment of taxes assessed on the county tax rolls has been made
289 voluntarily or involuntarily under any of the following
290 circumstances:
291 1. When an overpayment has been made.
292 2. When a payment has been made when no tax was due.
293 3. When a bona fide controversy exists between the tax
294 collector and the taxpayer as to the liability of the taxpayer
295 for the payment of the tax claimed to be due, the taxpayer pays
296 the amount claimed by the tax collector to be due, and it is
297 finally adjudged by a court of competent jurisdiction that the
298 taxpayer was not liable for the payment of the tax or any part
299 thereof.
300 4. When a payment has been made in error by a taxpayer to
301 the tax collector due to application of payment to an erroneous
302 parcel or misinformation provided by the property appraiser or
303 tax collector, if, within 12 24 months of the date of the
304 erroneous payment and prior to any transfer of the assessed
305 property to a third party for consideration, the party seeking a
306 refund makes demand for reimbursement of the erroneous payment
307 upon the owner of the property on which the taxes were
308 erroneously paid and reimbursement of the erroneous payment is
309 not received within 45 days after such demand. The demand for
310 reimbursement shall be sent by certified mail, return receipt
311 requested, and a copy thereof shall be sent to the tax
312 collector. If the payment was made in error by the taxpayer
313 because of an error in the tax notice sent to the taxpayer,
314 refund must be made as provided in paragraph (d) subparagraph
315 (b)2.
316 5. When any payment has been made for tax certificates that
317 are subsequently corrected or are subsequently determined to be
318 void under s. 197.443.
319 (b)1. Those Refunds that have been ordered by a court and
320 those refunds that do not result from changes made in the
321 assessed value on a tax roll certified to the tax collector
322 shall be made directly by the tax collector without order from
323 the department and shall be made from undistributed funds
324 without approval of the various taxing authorities.
325 (c) Overpayments in the amount of $10 $5 or less may be
326 retained by the tax collector unless a written claim for a
327 refund is received from the taxpayer. Overpayments over $10 $5
328 resulting from taxpayer error, if determined within 12 months
329 the 4-year period of limitation, shall are to be automatically
330 refunded to the taxpayer. Such refunds do not require approval
331 from the department.
332 (d)2. If When a payment has been made in error by a
333 taxpayer to the tax collector because of an error in the tax
334 notice sent to the taxpayer, refund must be made directly by the
335 tax collector and does not require approval from the department.
336 At the request of the taxpayer, the amount paid in error may be
337 applied by the tax collector to the taxes for which the taxpayer
338 is actually liable.
339 (e)(c) Claims for refunds shall be made in accordance with
340 the rules of the department. A No refund may not shall be
341 granted unless a claim for the refund is made therefor within 4
342 years after of January 1 of the tax year for which the taxes
343 were paid.
344 (f)(d) Upon receipt of the department’s written denial of a
345 the refund, the tax collector shall issue the denial in writing
346 to the taxpayer.
347 (g)(e) If funds are available from current receipts and,
348 subject to subsection (3) and, if a refund is approved, the
349 taxpayer shall is entitled to receive a refund within 100 days
350 after a claim for refund is made, unless the tax collector,
351 property appraiser, or department states good cause for
352 remitting the refund after that date. The times stated in this
353 paragraph and paragraphs (h) (f) through (l) (j) are directory
354 and may be extended by a maximum of an additional 60 days if
355 good cause is stated.
356 (h)(f) If the taxpayer contacts the property appraiser
357 first, the property appraiser shall refer the taxpayer to the
358 tax collector.
359 (i)(g) If a correction to the roll by the property
360 appraiser is required as a condition for the refund, the tax
361 collector shall, within 30 days, advise the property appraiser
362 of the taxpayer’s application for a refund and forward the
363 application to the property appraiser.
364 (j)(h) The property appraiser has 30 days after receipt of
365 the form from the tax collector to correct the roll if a
366 correction is permissible by law. By the end of After the 30-day
367 period 30 days, the property appraiser shall immediately advise
368 the tax collector in writing whether or not the roll has been
369 corrected, stating the reasons why the roll was corrected or not
370 corrected.
371 (k)(i) If the refund requires is not one that can be
372 directly acted upon by the tax collector, for which an order
373 from the department is required, the tax collector shall forward
374 the claim for refund to the department upon receipt of the
375 correction from the property appraiser or 30 days after the
376 claim for refund, whichever occurs first. This provision does
377 not apply to corrections resulting in refunds of less than
378 $2,500 $400, which the tax collector shall make directly,
379 without order from the department, and from undistributed funds,
380 and may make without approval of the various taxing authorities.
381 (l)(j) The department shall approve or deny all refunds
382 within 30 days after receiving a from the tax collector the
383 claim for refund from the tax collector, unless good cause is
384 stated for delaying the approval or denial beyond that date.
385 (m)(k) Subject to and after meeting the requirements of s.
386 194.171 and this section, an action to contest a denial of
387 refund must may not be brought within later than 60 days after
388 the date the tax collector mails issues the denial to the
389 taxpayer, which notice must be sent by certified mail, or 4
390 years after January 1 of the year for which the taxes were paid,
391 whichever is later.
392 (n)(l) In computing any time period under this section, if
393 when the last day of the period is a Saturday, Sunday, or legal
394 holiday, the period is to be extended to the next working day.
395 (2)(a) If When the department orders a refund, the
396 department it shall forward a copy of its order to the tax
397 collector who shall then determine the pro rata share due by
398 each taxing authority. The tax collector shall make the refund
399 from undistributed funds held for that taxing authority and
400 shall identify such refund as a reduction in the next
401 distribution. If there are insufficient undistributed funds for
402 the refund, the tax collector shall notify the taxing authority
403 of the shortfall. The taxing authority shall: and certify to the
404 county, the district school board, each municipality, and the
405 governing body of each taxing district, their pro rata shares of
406 such refund, the reason for the refund, and the date the refund
407 was ordered by the department.
408 (b) The board of county commissioners, the district school
409 board, each municipality, and the governing body of each taxing
410 district shall comply with the order of the department in the
411 following manner:
412 1. Authorize the tax collector to make refund from
413 undistributed funds held for that taxing authority by the tax
414 collector;
415 (a)2. Authorize the tax collector to make refund and
416 forward to the tax collector its pro rata share of the refund
417 from currently budgeted funds, if available; or
418 (b)3. Notify the tax collector that the taxing authority
419 does not have funds currently available and provide for the
420 payment of the refund in its budget for the ensuing year funds
421 for the payment of the refund.
422 (3) A refund ordered by the department pursuant to this
423 section shall be made by the tax collector in one aggregate
424 amount composed of all the pro rata shares of the several taxing
425 authorities concerned, except that a partial refund is allowed
426 when one or more of the taxing authorities concerned do not have
427 funds currently available to pay their pro rata shares of the
428 refund and this would cause an unreasonable delay in the total
429 refund. A statement by the tax collector explaining the refund
430 shall accompany the refund payment. When taxes become delinquent
431 as a result of a refund pursuant to subparagraph (1)(a)4. or
432 paragraph (1)(d) subparagraph (1)(b)2., the tax collector shall
433 notify the property owner that the taxes have become delinquent
434 and that a tax certificate will be sold if the taxes are not
435 paid within 30 days after the date of delinquency.
436 Section 8. Subsections (1), (3), and (5) of section
437 197.222, Florida Statutes, are amended to read:
438 197.222 Prepayment of estimated tax by installment method.—
439 (1) Taxes collected pursuant to this chapter may be prepaid
440 in installments as provided in this section. A taxpayer may
441 elect to prepay by installments for each tax notice for with
442 taxes estimated to be more than $100. A taxpayer who elects to
443 prepay taxes shall make payments based upon an estimated tax
444 equal to the actual taxes levied upon the subject property in
445 the prior year. To prepay by installments, the Such taxpayer
446 shall complete and file an application for each tax notice to
447 prepay such taxes by installment with the tax collector on or
448 before April 30 prior to May 1 of the year in which the taxpayer
449 elects to prepay the taxes in installments pursuant to this
450 section. The application shall be made on forms supplied by the
451 department and provided to the taxpayer by the tax collector.
452 After submission of an initial application, a taxpayer is shall
453 not be required to submit additional annual applications as long
454 as he or she continues to elect to prepay taxes in installments
455 pursuant to this section. However, if in any year the taxpayer
456 does not so elect, reapplication is shall be required for a
457 subsequent election to do so. Installment payments shall be made
458 according to the following schedule:
459 (a) The first payment of one-quarter of the total amount of
460 estimated taxes due must shall be made by not later than June 30
461 of the year in which the taxes are assessed. A 6-percent
462 discount applied against the amount of the installment shall be
463 granted for such payment. The tax collector may accept a late
464 payment of the first installment through July 31, and the under
465 this paragraph within 30 days after June 30; such late payment
466 must be accompanied by a penalty of 5 percent of the amount of
467 the installment due.
468 (b) The second payment of one-quarter of the total amount
469 of estimated taxes must due shall be made by not later than
470 September 30 of the year in which the taxes are assessed. A 4.5
471 percent discount applied against the amount of the installment
472 shall be granted for such payment.
473 (c) The third payment of one-quarter of the total amount of
474 estimated taxes due, plus one-half of any adjustment made
475 pursuant to a determination of actual tax liability, must shall
476 be made by not later than December 31 of the year in which taxes
477 are assessed. A 3-percent discount applied against the amount of
478 the installment shall be granted for such payment.
479 (d) The fourth payment of one-quarter of the total amount
480 of estimated taxes due, plus one-half of any adjustment made
481 pursuant to a determination of actual tax liability, must shall
482 be made by not later than March 31 following the year in which
483 taxes are assessed. A No discount may not shall be granted for
484 such payment.
485 (e) If For purposes of this section, when an installment
486 due date falls on a Saturday, Sunday, or legal holiday, the due
487 date for the installment is shall be the next working day, if
488 the installment payment is delivered to a designated collection
489 office of the tax collector. Taxpayers making such payment shall
490 be entitled to the applicable discount rate authorized in this
491 section.
492 (3) Upon receiving a taxpayer’s application for
493 participation in the prepayment installment plan, and the tax
494 collector shall mail to the taxpayer a statement of the
495 taxpayer’s estimated tax liability which shall be equal to the
496 actual taxes levied on the subject property in the preceding
497 year; such statement shall indicate the amount of each quarterly
498 installment after application of the discount rates provided in
499 this section, and a payment schedule, based upon the schedule
500 provided in this section and furnished by the department. for
501 those taxpayers who participated in the prepayment installment
502 plan for the previous year and who are not required to reapply,
503 the tax collector shall send, in the same manner as described in
504 s. 197.322(3), a quarterly statement with the discount rates
505 provided in this section according to the payment schedule
506 provided by the department the statement shall be mailed by June
507 1. During the first month that the tax roll is open for payment
508 of taxes, the tax collector shall mail to the taxpayer a
509 statement which shows the amount of the remaining installment
510 payments to be made after application of the discount rates
511 provided in this section. The postage or cost of electronic
512 mailing shall be paid out of the general fund of the county,
513 upon statement thereof by the tax collector.
514 (5) Notice of the right to prepay taxes pursuant to this
515 section shall be provided with the notice of taxes. The Such
516 notice shall inform the taxpayer of the right to prepay taxes in
517 installments, and that application forms can be obtained from
518 the tax collector, and shall state that reapplication is not
519 necessary if the taxpayer participated in the prepayment
520 installment plan for the previous year. The application forms
521 shall be provided by the department and shall be mailed by the
522 tax collector to those taxpayers requesting an application.
523 Section 9. Subsections (3) and (9) of section 197.2301,
524 Florida Statutes, are amended to read:
525 197.2301 Payment of taxes prior to certified roll
526 procedure.—
527 (3) Immediately upon receipt of the property appraiser’s
528 certification under subsection (2), the tax collector shall
529 publish a notice cause to be published in a newspaper of general
530 circulation in the county and shall prominently post at the
531 courthouse door a notice that the tax roll will not be certified
532 for collection before prior to January 1 and that payments of
533 estimated taxes may be made will be allowed by those taxpayers
534 who submit tender payment to the collector on or before December
535 31.
536 (9) After the discount has been applied to the estimated
537 taxes paid and it is determined that an underpayment or
538 overpayment has occurred, the following shall apply:
539 (a) If the amount of underpayment or overpayment is $10 $5
540 or less, then no additional billing or refund is required except
541 as determined by the tax collector.
542 (b) If the amount of overpayment is more than $10 $5, the
543 tax collector shall immediately refund to the person who paid
544 the estimated tax the amount of overpayment. Department of
545 Revenue approval is shall not be required for such the refund of
546 overpayment made pursuant to this subsection.
547 Section 10. Section 197.2421, Florida Statutes, is created
548 to read:
549 197.2421 Property tax deferral.—
550 (1) When a property owner applies for a property tax
551 deferral and meets the criteria established in this chapter, the
552 tax collector shall approve the deferral of such ad valorem
553 taxes and non-ad valorem assessments as is allowed under this
554 chapter.
555 (2) Authorized property tax deferral programs are:
556 (a) Homestead tax deferral.
557 (b) Recreational and commercial working waterfront
558 deferral.
559 (c) Affordable rental housing deferral.
560 (3) Ad valorem taxes, non-ad valorem assessments, and
561 interest deferred pursuant to this chapter shall constitute a
562 prior lien and shall attach to the property in the same manner
563 as other tax liens. Deferred taxes, assessments, and interest,
564 however, shall be due, payable, and delinquent as provided in
565 this chapter.
566 Section 11. Section 197.2423, Florida Statutes, is created
567 to read:
568 197.2423 Application for property tax deferral;
569 determination of approval or denial by tax collector.—
570 (1) A property owner is responsible for submitting an
571 annual application for tax deferral with the county tax
572 collector on or before March 31 following the year in which the
573 taxes and non-ad valorem assessments are assessed.
574 (2) Each applicant shall demonstrate compliance with the
575 requirements of this section.
576 (3) The application for deferral shall be made upon a form
577 provided by the tax collector. The tax collector may require the
578 applicant to submit other evidence and documentation deemed
579 necessary in considering the application. The application form
580 shall advise the applicant:
581 (a) Of the manner in which interest is computed.
582 (b) Of the conditions needed to be met for approval.
583 (c) Of the conditions under which deferred taxes,
584 assessments, and interest become due, payable, and delinquent.
585 (d) That all deferrals pursuant to this section constitute
586 a lien on the applicant’s property.
587 (4) Each application shall include a list of all
588 outstanding liens on the property and the current value of each
589 lien.
590 (5) Each applicant shall furnish proof of fire and extended
591 coverage insurance in an amount at least equal to the total of
592 all outstanding liens, including a lien for deferred taxes, non
593 ad valorem assessments, and interest with a loss payable clause
594 to the tax collector.
595 (6) The tax collector shall consider each annual
596 application for a tax deferral within 45 days after the
597 application is filed or as soon as practicable thereafter. The
598 tax collector shall exercise reasonable discretion based upon
599 applicable information available under this section. A tax
600 collector who finds that the applicant is entitled to the tax
601 deferral shall approve the application and maintain the deferral
602 records until the tax lien is satisfied.
603 (7) For approved deferrals, the date used in determining
604 taxes due, net of discounts for early payment as provided in s.
605 197.162, is the date the tax collector received the application
606 for tax deferral.
607 (8) The tax collector shall notify the property appraiser
608 in writing of those parcels for which taxes have been deferred.
609 (9) A tax deferral may not be granted if:
610 (a) The total amount of deferred taxes, non-ad valorem
611 assessments, and interest, plus the total amount of all other
612 unsatisfied liens on the property, exceeds 85 percent of the
613 just value of the property; or
614 (b) The primary mortgage financing on the property is for
615 an amount that exceeds 70 percent of the just value of the
616 property.
617 (10) A tax collector who finds that the applicant is not
618 entitled to the deferral shall send a notice of disapproval
619 within 45 days after the date the application is filed, citing
620 the reason for disapproval. The original notice of disapproval
621 shall be sent to the applicant and shall advise the applicant of
622 the right to appeal the decision to the value adjustment board
623 and shall inform the applicant of the procedure for filing such
624 an appeal.
625 Section 12. Section 197.253, Florida Statutes, is
626 renumbered as section 197.2425, Florida Statutes, and amended to
627 read:
628 197.2425 197.253 Appeal of denied Homestead tax deferral;
629 application.—An appeal of a denied tax deferral must be
630 submitted by the property owner
631 (1) The application for deferral shall be made upon a form
632 prescribed by the department and furnished by the county tax
633 collector. The application form shall be signed upon oath by the
634 applicant before an officer authorized by the state to
635 administer oaths. The tax collector may, in his or her
636 discretion, require the applicant to submit such other evidence
637 and documentation as deemed necessary by the tax collector in
638 considering the application. The application form shall advise
639 the applicant of the manner in which interest is computed. Each
640 application form shall contain an explanation of the conditions
641 to be met for approval and the conditions under which deferred
642 taxes and interest become due, payable, and delinquent. Each
643 application shall clearly state that all deferrals pursuant to
644 this act shall constitute a lien on the applicant’s homestead.
645 (2)(a) The tax collector shall consider each annual
646 application for homestead tax deferral within 30 days of the day
647 the application is filed or as soon as practicable thereafter. A
648 tax collector who finds that the applicant is entitled to the
649 tax deferral shall approve the application and file the
650 application in the permanent records. A tax collector who finds
651 the applicant is not entitled to the deferral shall send a
652 notice of disapproval within 30 days of the filing of the
653 application, giving reasons therefor to the applicant, either by
654 personal delivery or by registered mail to the mailing address
655 given by the applicant and shall make return in the manner in
656 which such notice was served upon the applicant upon the
657 original notice thereof and file among the permanent records of
658 the tax collector’s office. The original notice of disapproval
659 sent to the applicant shall advise the applicant of the right to
660 appeal the decision of the tax collector to the value adjustment
661 board and shall inform the applicant of the procedure for filing
662 such an appeal.
663 (b) Appeals of the decision of the tax collector to the
664 value adjustment board shall be in writing on a form prescribed
665 by the department and furnished by the tax collector. The Such
666 appeal must shall be filed with the value adjustment board
667 within 30 20 days after the applicant’s receipt of the notice of
668 disapproval. The value adjustment board shall review the
669 application and the evidence presented to the tax collector upon
670 which the applicant based his or her claim for tax deferral and,
671 at the election of the applicant, shall hear the applicant in
672 person, or by agent on the applicant’s behalf, on his or her
673 right to homestead tax deferral. The value adjustment board
674 shall reverse the decision of the tax collector and grant a
675 homestead tax deferral to the applicant, if in its judgment the
676 applicant is entitled to the tax deferral thereto, or shall
677 affirm the decision of the tax collector. An Such action by of
678 the value adjustment board is shall be final unless the
679 applicant or tax collector files a de novo proceeding for a
680 declaratory judgment or other appropriate proceeding in the
681 circuit court of the county in which the property is located or
682 other lienholder, within 15 days after from the date of
683 disapproval of the application by the board, files in the
684 circuit court of the county in which the property is located, a
685 proceeding for a declaratory judgment or other appropriate
686 proceeding.
687 (3) Each application shall contain a list of, and the
688 current value of, all outstanding liens on the applicant’s
689 homestead.
690 (4) For approved applications, the date of receipt by the
691 tax collector of the application for tax deferral shall be used
692 in calculating taxes due and payable net of discounts for early
693 payment as provided for by s. 197.162.
694 (5) If such proof has not been furnished with a prior
695 application, each applicant shall furnish proof of fire and
696 extended coverage insurance in an amount which is in excess of
697 the sum of all outstanding liens and deferred taxes and interest
698 with a loss payable clause to the county tax collector.
699 (6) The tax collector shall notify the property appraiser
700 in writing of those parcels for which taxes have been deferred.
701 (7) The property appraiser shall promptly notify the tax
702 collector of denials of homestead application and changes in
703 ownership of properties that have been granted a tax deferral.
704 Section 13. Section 197.243, Florida Statutes, is amended
705 to read:
706 197.243 Definitions relating to homestead property tax
707 deferral Act.—
708 (1) “Household” means a person or group of persons living
709 together in a room or group of rooms as a housing unit, but the
710 term does not include persons boarding in or renting a portion
711 of the dwelling.
712 (2) “Income” means the “adjusted gross income,” as defined
713 in s. 62 of the United States Internal Revenue Code, of all
714 members of a household.
715 Section 14. Section 197.252, Florida Statutes, is amended
716 to read:
717 197.252 Homestead tax deferral.—
718 (1) Any person who is entitled to claim homestead tax
719 exemption under the provisions of s. 196.031(1) may apply elect
720 to defer payment of a portion of the combined total of the ad
721 valorem taxes and any non-ad valorem assessments which would be
722 covered by a tax certificate sold under this chapter levied on
723 that person’s homestead by filing an annual application for tax
724 deferral with the county tax collector on or before January 31
725 following the year in which the taxes and non-ad valorem
726 assessments are assessed. Any applicant who is entitled to
727 receive the homestead tax exemption but has waived it for any
728 reason shall furnish, with the application for tax deferral, a
729 certificate of eligibility to receive the exemption. Such
730 certificate shall be prepared by the county property appraiser
731 upon request of the taxpayer. It shall be the burden of each
732 applicant to affirmatively demonstrate compliance with the
733 requirements of this section.
734 (2)(a) Approval of an application for homestead tax
735 deferral shall defer that portion of the combined total of ad
736 valorem taxes and any non-ad valorem assessments:
737 1. That which would be covered by a tax certificate sold
738 under this chapter otherwise due and payable on the applicant’s
739 homestead pursuant to s. 197.333 which exceeds 5 percent of the
740 applicant’s household’s income for the prior calendar year when
741 the applicant is younger than 65 years of age;
742 2. That exceeds 3 percent of the applicant’s household
743 income for the prior calendar year when the applicant is 65
744 years of age or older; or
745 3. In its entirety when the applicant’s household income:
746 a. For the prior calendar year is less than $10,000; or
747 b. Is less than the designated amount for the additional
748 homestead exemption pursuant to s. 196.075 and the applicant is
749 65 years of age or older. If any such applicant’s household
750 income for the prior calendar year is less than $10,000,
751 approval of such application shall defer such ad valorem taxes
752 plus non-ad valorem assessments in their entirety.
753 (b) If the applicant is 65 years of age or older, approval
754 of the application shall defer that portion of the ad valorem
755 taxes plus non-ad valorem assessments which exceeds 3 percent of
756 the applicant’s household income for the prior calendar year. If
757 any applicant’s household income for the prior calendar year is
758 less than $10,000, or is less than the amount of the household
759 income designated for the additional homestead exemption
760 pursuant to s. 196.075, and the applicant is 65 years of age or
761 older, approval of the application shall defer the ad valorem
762 taxes plus non-ad valorem assessments in their entirety.
763 (b)(c) The household income of an applicant who applies for
764 a tax deferral before the end of the calendar year in which the
765 taxes and non-ad valorem assessments are assessed shall be for
766 the current year, adjusted to reflect estimated income for the
767 full calendar year period. The estimate of a full year’s
768 household income shall be made by multiplying the household
769 income received to the date of application by a fraction, the
770 numerator being 365 and the denominator being the number of days
771 expired in the calendar year to the date of application.
772 (3) The property appraiser shall promptly notify the tax
773 collector if there is a change in ownership or the homestead
774 exemption has been denied on property that has been granted a
775 tax deferral. No tax deferral shall be granted:
776 (a) If the total amount of deferred taxes, non-ad valorem
777 assessments, and interest plus the total amount of all other
778 unsatisfied liens on the homestead exceeds 85 percent of the
779 assessed value of the homestead, or
780 (b) If the primary mortgage financing on the homestead is
781 for an amount which exceeds 70 percent of the assessed value of
782 the homestead.
783 (4) The amount of taxes, non-ad valorem assessments, and
784 interest deferred under this act shall accrue interest at a rate
785 equal to the semiannually compounded rate of one-half of 1
786 percent plus the average yield to maturity of the long-term
787 fixed-income portion of the Florida Retirement System
788 investments as of the end of the quarter preceding the date of
789 the sale of the deferred payment tax certificates; however, the
790 interest rate may not exceed 7 percent.
791 (5) The taxes, non-ad valorem assessments, and interest
792 deferred pursuant to this act shall constitute a prior lien and
793 shall attach as of the date and in the same manner and be
794 collected as other liens for taxes, as provided for under this
795 chapter, but such deferred taxes, non-ad valorem assessments,
796 and interest shall only be due, payable, and delinquent as
797 provided in this act.
798 Section 15. Section 197.303, Florida Statutes, is
799 renumbered as section 197.2524, Florida Statutes, and amended to
800 read:
801 197.2524 197.303 Ad valorem Tax deferral for recreational
802 and commercial working waterfront properties and affordable
803 rental housing property.—
804 (1) The provisions of this section apply to: board of
805 county commissioners of any county or the governing authority of
806 any municipality may adopt an ordinance to allow for ad valorem
807 tax deferrals for
808 (a) Recreational and commercial working waterfront
809 properties if the owners are engaging in the operation,
810 rehabilitation, or renovation of such properties in accordance
811 with guidelines established in this section.
812 (b) Affordable rental housing, if the owners are engaging
813 in the operation, rehabilitation, or renovation of such
814 properties in accordance with the guidelines provided in part VI
815 of chapter 420.
816 (2) The board of county commissioners of any county or the
817 governing authority of any the municipality may adopt an by
818 ordinance to may authorize the deferral of ad valorem taxation
819 and non-ad valorem assessments for recreational and commercial
820 working waterfront properties described in subsection (1).
821 (3) The ordinance shall designate the percentage or amount
822 of the deferral and the type and location of the working
823 waterfront property and, including the type of public lodging
824 establishments, for which deferrals may be granted, which may
825 include any property meeting the provisions of s. 342.07(2),
826 which property may require the property be further required to
827 be located within a particular geographic area or areas of the
828 county or municipality. For working waterfront properties, the
829 ordinance may include the type of public lodging establishments,
830 including property meeting the requirements of s. 342.07(2),
831 which would qualify.
832 (4) The ordinance must specify that such deferrals apply
833 only to taxes or assessments levied by the unit of government
834 granting the deferral. However, a deferral may not be granted
835 for the deferrals do not apply, however, to taxes or non-ad
836 valorem assessments defined in s. 197.3632(1)(d) levied for the
837 payment of bonds or for to taxes authorized by a vote of the
838 electors pursuant to s. 9(b) or s. 12, Art. VII of the State
839 Constitution.
840 (5) The ordinance must specify that any deferral granted
841 remains in effect regardless of any change in the authority of
842 the county or municipality to grant the deferral. In order to
843 retain the deferral, however, the use and ownership of the
844 property as a working waterfront must remain as it was when the
845 deferral was granted for be maintained over the period in for
846 which the deferral remains is granted.
847 (6)(a) If an application for deferral is granted on
848 property that is located in a community redevelopment area, the
849 amount of taxes eligible for deferral shall be limited reduced,
850 as provided for in paragraph (b), if:
851 1. The community redevelopment agency has previously issued
852 instruments of indebtedness that are secured by increment
853 revenues on deposit in the community redevelopment trust fund;
854 and
855 2. Those instruments of indebtedness are associated with
856 the real property applying for the deferral.
857 (b) If the provisions of paragraph (a) apply, the tax
858 deferral may shall not apply only to the an amount of taxes in
859 excess of equal to the amount that must be deposited into the
860 community redevelopment trust fund by the entity granting the
861 deferral based upon the taxable value of the property upon which
862 the deferral is being granted. Once all instruments of
863 indebtedness that existed at the time the deferral was
864 originally granted are no longer outstanding or have otherwise
865 been defeased, the provisions of this paragraph shall no longer
866 apply.
867 (c) If a portion of the taxes on a property were not
868 eligible for deferral as provided in because of the provisions
869 of paragraph (b), the community redevelopment agency shall
870 notify the property owner and the tax collector 1 year before
871 the debt instruments that prevented said taxes from being
872 deferred are no longer outstanding or otherwise defeased.
873 (d) The tax collector shall notify a community
874 redevelopment agency of any tax deferral that has been granted
875 on property located within the community redevelopment area of
876 that agency.
877 (e) Issuance of debt obligation after the date a deferral
878 has been granted shall not reduce the amount of taxes eligible
879 for deferral.
880 Section 16. Section 197.3071, Florida Statutes, is
881 renumbered as section 197.2526, Florida Statutes, and amended to
882 read:
883 197.2526 197.3071 Eligibility for tax deferral for
884 affordable rental housing property.—The tax deferral authorized
885 by s. 197.2524 this section is applicable only on a pro rata
886 basis to the ad valorem taxes levied on residential units within
887 a property which meet the following conditions:
888 (1) Units for which the monthly rent along with taxes,
889 insurance, and utilities does not exceed 30 percent of the
890 median adjusted gross annual income as defined in s. 420.0004
891 for the households described in subsection (2).
892 (2) Units that are occupied by extremely-low-income
893 persons, very-low-income persons, low-income persons, or
894 moderate-income persons as these terms are defined in s.
895 420.0004.
896 Section 17. Section 197.254, Florida Statutes, is amended
897 to read:
898 197.254 Annual notification to taxpayer.—
899 (1) The tax collector shall notify the taxpayer of each
900 parcel appearing on the real property assessment roll of the
901 right to defer payment of taxes and non-ad valorem assessments
902 and interest. pursuant to ss. 197.242-197.312. Such notice shall
903 be printed on the back of envelopes used for mailing the notice
904 of taxes provided for by s. 197.322(3). Such notice of the right
905 to defer payment of taxes and non-ad valorem assessments shall
906 read:
907
908 NOTICE TO TAXPAYERS ENTITLED
909 TO HOMESTEAD EXEMPTION
910
911 “If your income is low enough to meet certain conditions, you
912 may qualify for a deferred tax payment plan on homestead
913 property. An application to determine eligibility is available
914 in the county tax collector’s office.”
915 (2) On or before November 1 of each year, the tax collector
916 shall notify each taxpayer to whom a tax deferral has been
917 previously granted of the accumulated sum of deferred taxes,
918 non-ad valorem assessments, and interest outstanding.
919 Section 18. Section 197.262, Florida Statutes, is amended
920 to read:
921 197.262 Deferred payment tax certificates.—
922 (1) The tax collector shall notify each local governing
923 body of the amount of taxes and non-ad valorem assessments
924 deferred which would otherwise have been collected for such
925 governing body. The county shall then, At the time of the tax
926 certificate sale held pursuant to s. 197.432, the tax collector
927 shall strike each certificate on which there are deferred taxes
928 off to the county. Certificates issued pursuant to this section
929 are exempt from the public sale of tax certificates held
930 pursuant to s. 197.432.
931 (2) The certificates so held by the county shall bear
932 interest at a rate equal to the semiannually compounded rate of
933 0.5 percent plus the average yield to maturity of the long-term
934 fixed-income portion of the Florida Retirement System
935 investments as of the end of the quarter preceding the date of
936 the sale of the deferred payment tax certificates; however, the
937 interest rate may not exceed 7 9.5 percent.
938 Section 19. Section 197.263, Florida Statutes, is amended
939 to read:
940 197.263 Change in ownership or use of property.—
941 (1) If In the event that there is a change in use or
942 ownership of tax-deferred property such that the owner is no
943 longer eligible for the tax deferral granted entitled to claim
944 homestead exemption for such property pursuant to s. 196.031(1),
945 or the owner such person fails to maintain the required fire and
946 extended insurance coverage, the total amount of deferred taxes
947 and interest for all previous years shall be due and payable
948 November 1 of the year in which the change in use occurs or on
949 the date failure to maintain insurance occurs and shall be
950 delinquent on April 1 of the year following the year in which
951 the change in use or failure to maintain insurance occurs.
952 However, if the change in ownership is to a surviving spouse and
953 the spouse is eligible to maintain the tax deferral on such
954 property, the surviving spouse may continue the deferment of
955 previously deferred taxes and interest pursuant to this chapter.
956 (2) In the event that there is a change in ownership of
957 tax-deferred property, the total amount of deferred taxes and
958 interest for all previous years shall be due and payable on the
959 date the change in ownership takes place and shall be delinquent
960 on April 1 following said date. When, however, the change in
961 ownership is to a surviving spouse and such spouse is eligible
962 to claim homestead exemption on such property pursuant to s.
963 196.031(1), such surviving spouse may continue the deferment of
964 previously deferred taxes and interest pursuant to the
965 provisions of this act.
966 (2)(3) Whenever the property appraiser discovers that there
967 has been a change in the ownership or use of property which has
968 been granted a tax deferral, the property appraiser shall notify
969 the tax collector in writing of the date such change occurs, and
970 the tax collector shall collect any taxes, assessments, and
971 interest due or delinquent.
972 (3)(4) During any year in which the total amount of
973 deferred taxes, interest, and all other unsatisfied liens on the
974 homestead exceeds 85 percent of the assessed value of the
975 homestead, the tax collector shall immediately notify the owner
976 of the property on which taxes and interest have been deferred
977 that the portion of taxes and interest which exceeds 85 percent
978 of the assessed value of the homestead shall be due and payable
979 within 30 days after of receipt of the notice is sent. Failure
980 to pay the amount due shall cause the total amount of deferred
981 taxes and interest to become delinquent.
982 (4)(5) Each year, upon notification, each owner of property
983 on which taxes and interest have been deferred shall submit to
984 the tax collector a list of, and the current value of, all
985 outstanding liens on the owner’s homestead. Failure to respond
986 to this notification within 30 days shall cause the total amount
987 of deferred taxes and interest to become payable within 30 days.
988 (5)(6) If In the event deferred taxes become delinquent
989 under this chapter, then on or before June 1 following the date
990 the taxes become delinquent, the tax collector shall sell a tax
991 certificate for the delinquent taxes and interest in the manner
992 provided by s. 197.432.
993 Section 20. Section 197.272, Florida Statutes, is amended
994 to read:
995 197.272 Prepayment of deferred taxes.—
996 (1) All or part of the deferred taxes and accrued interest
997 may at any time be paid to the tax collector. Any payment that
998 is less than the total amount due may not apply to a portion of
999 a full year’s deferred taxes, assessments, and interest. by:
1000 (a) The owner of the property or the spouse of the owner.
1001 (b) The next of kin of the owner, heir of the owner, child
1002 of the owner, or any person having or claiming a legal or
1003 equitable interest in the property, provided no objection is
1004 made by the owner within 30 days after the tax collector
1005 notifies the owner of the fact that such payment has been
1006 tendered.
1007 (2) Any partial payment made pursuant to this section shall
1008 be applied first to accrued interest.
1009 Section 21. Section 197.282, Florida Statutes, is amended
1010 to read:
1011 197.282 Distribution of payments.—When any deferred taxes,
1012 assessments, or interest is collected, the tax collector shall
1013 maintain a record of the payment, setting forth a description of
1014 the property and the amount of taxes or interest collected for
1015 such property. The tax collector shall distribute payments
1016 received in accordance with the procedures for distribution of
1017 ad valorem taxes, non-ad valorem assessments, or redemption
1018 moneys as prescribed in this chapter.
1019 Section 22. Section 197.292, Florida Statutes, is amended
1020 to read:
1021 197.292 Construction.—Nothing in this chapter act shall be
1022 construed to prevent the collection of personal property taxes
1023 that: which
1024 (1) Become a lien against tax-deferred property;,
1025 (2) Defer payment of special assessments to benefited
1026 property other than those specifically allowed to be deferred;,
1027 or
1028 (3) Affect any provision of any mortgage or other
1029 instrument relating to property requiring a person to pay ad
1030 valorem taxes or non-ad valorem assessments.
1031 Section 23. Section 197.301, Florida Statutes, is amended
1032 to read:
1033 197.301 Penalties.—
1034 (1) The following penalties shall be imposed on any person
1035 who willfully files information required under s. 197.252 or s.
1036 197.263 which is incorrect:
1037 (a) The Such person shall pay the total amount of deferred
1038 taxes, non-ad valorem assessments, and interest deferred, which
1039 amount shall immediately become due.;
1040 (b) The Such person shall be disqualified from filing a
1041 homestead tax deferral application for the next 3 years.; and
1042 (c) The Such person shall pay a penalty of 25 percent of
1043 the total amount of deferred taxes, non-ad valorem assessments,
1044 and interest deferred.
1045 (2) Any person against whom the penalties prescribed in
1046 this section have been imposed may appeal the penalties imposed
1047 to the value adjustment board within 30 days after said
1048 penalties are imposed.
1049 Section 24. Section 197.312, Florida Statutes, is amended
1050 to read:
1051 197.312 Payment by mortgagee.—If any mortgagee elects shall
1052 elect to pay the taxes when an applicant qualifies for tax
1053 deferral, then such election does shall not give the mortgagee
1054 the right to foreclose.
1055 Section 25. Section 197.322, Florida Statutes, is amended
1056 to read:
1057 197.322 Delivery of ad valorem tax and non-ad valorem
1058 assessment rolls; notice of taxes; publication and mail.—
1059 (1) The property appraiser shall deliver to the tax
1060 collector the certified assessment roll along with his or her
1061 warrant and recapitulation sheet.
1062 (2) The tax collector shall on November 1, or as soon as
1063 the assessment roll is open for collection, publish a notice in
1064 a local newspaper that the tax roll is open for collection.
1065 (3) Within 20 working days after receipt of the certified
1066 ad valorem tax roll and the non-ad valorem assessment rolls, the
1067 tax collector shall send mail to each taxpayer appearing on such
1068 said rolls, whose post office address is known to him or her, a
1069 tax notice stating the amount of current taxes due, from the
1070 taxpayer and, if applicable, the fact that back taxes remain
1071 unpaid and advising the taxpayer of the discounts allowed for
1072 early payment, and a notice that delinquent taxes are
1073 outstanding, if applicable. Pursuant to s. 197.3632, the form of
1074 the notice of non-ad valorem assessments and notice of ad
1075 valorem taxes shall be as provided in s. 197.3635 and no other
1076 form shall be used, notwithstanding the provisions of s.
1077 195.022. The tax collector may send such notice electronically
1078 or by postal mail. Electronic transmission may only be used with
1079 the express consent of the property owner. Electronic
1080 transmission of tax notices may be sent earlier but shall not be
1081 sent later than the postal mailing of the notices. If the notice
1082 of taxes is sent electronically and is returned as
1083 undeliverable, a second notice may be sent through postal mail.
1084 However, the original electronic transmission is the official
1085 mailing for purpose of this section. No discount period shall be
1086 extended due to a tax bill being returned electronically or
1087 through postal mail. The postage for mailing or the cost of
1088 electronic transmission shall be paid out of the general fund of
1089 each local governing board, upon statement thereof by the tax
1090 collector.
1091 Section 26. Section 197.332, Florida Statutes, is amended
1092 to read:
1093 197.332 Duties of tax collectors; branch offices.—
1094 (1) The tax collector has the authority and obligation to
1095 collect all taxes as shown on the tax roll by the date of
1096 delinquency or to collect delinquent taxes, interest, and costs,
1097 by sale of tax certificates on real property and by seizure and
1098 sale of personal property. The tax collector may perform such
1099 duties by use of contracted services or products or by
1100 electronic means. The use of contracted services, products, or
1101 vendors in no way diminishes the responsibility or liability of
1102 the tax collector to perform such duties according to law. The
1103 tax collector may shall be allowed to collect reasonable
1104 attorney’s fees and court costs in actions on proceedings to
1105 recover delinquent taxes, interest, and costs.
1106 (2) A county tax collector may establish one or more branch
1107 offices by acquiring title to real property or by lease
1108 agreement. The tax collector may staff and equip such branch
1109 offices to conduct state business, or if authorized to do so by
1110 resolution of the county governing body, to perform the duties
1111 of tax collector under this chapter. The department shall rely
1112 on the tax collector’s determination that a branch office is
1113 necessary and shall base its approval of the tax collector’s
1114 budget in accordance with the procedures of s. 195.087(2).
1115 Section 27. Section 197.343, Florida Statutes, is amended
1116 to read:
1117 197.343 Tax notices; additional notice required.—
1118 (1) An additional tax notice shall be sent, electronically
1119 or by postal mail, mailed by April 30 to each taxpayer whose
1120 payment has not been received. Electronic transmission of the
1121 additional tax notice may be used only with the express consent
1122 of the property owner. If the electronic transmission is
1123 returned as undeliverable, a second notice may be sent by postal
1124 mail. However, the original electronic transmission is the
1125 official notice for the purpose of this subsection. The notice
1126 shall include a description of the property and a statement that
1127 if the taxes are not paid:
1128 (a) For real property, a tax certificate may be sold; and
1129 (b) For tangible personal property, the property may be
1130 sold the following statement: If the taxes for ...(year)... on
1131 your property are not paid, a tax certificate will be sold for
1132 these taxes, and your property may be sold at a future date.
1133 Contact the tax collector’s office at once.
1134 (2) A duplicate of the additional tax notice required by
1135 subsection (1) shall be mailed to a condominium unit owner’s
1136 condominium association or to a mobile home owner’s homeowners’
1137 association as defined in s. 723.075 if the association has
1138 filed with the tax collector a written request and included a
1139 description of the land. The tax collector is authorized to
1140 charge a reasonable fee for the cost of this service.
1141 (2)(3) When the taxes under s. 193.481 on subsurface rights
1142 have become delinquent and a tax certificate is to be sold under
1143 this chapter, a notice of the delinquency shall be given by
1144 first-class mail to the owner of the fee to which these
1145 subsurface rights are attached. On the day of the tax sale, the
1146 fee owner shall have the right to purchase the tax certificate
1147 at the maximum rate of interest provided by law before bids are
1148 accepted for the sale of such certificate.
1149 (3)(4) The tax collector shall mail such additional notices
1150 as he or she considers proper and necessary or as may be
1151 required by reasonable rules of the department.
1152 Section 28. Subsections (1) and (2) of section 197.344,
1153 Florida Statutes, are amended to read:
1154 197.344 Lienholders; receipt of notices and delinquent
1155 taxes.—
1156 (1) When requested in writing, a tax notice shall be sent
1157 mailed according to the following procedures:
1158 (a) Upon request by any taxpayer aged 60 or over, the tax
1159 collector shall send mail the tax notice to a third party
1160 designated by the taxpayer. A duplicate copy of the notice shall
1161 be sent mailed to the taxpayer.
1162 (b) Upon request by a mortgagee stating that the mortgagee
1163 is the trustee of an escrow account for ad valorem taxes due on
1164 the property, the tax notice shall be sent mailed to such
1165 trustee. When the original tax notice is sent mailed to such
1166 trustee, the tax collector shall send mail a duplicate notice to
1167 the owner of the property with the additional statement that the
1168 original has been sent to the trustee.
1169 (c) Upon request by a vendee of an unrecorded or recorded
1170 contract for deed, the tax collector shall send mail a duplicate
1171 notice to such vendee.
1172
1173 The tax collector may establish cutoff dates, periods for
1174 updating the list, and any other reasonable requirements to
1175 ensure that the tax notices are sent mailed to the proper party
1176 on time. Notices may be sent electronically or by postal mail.
1177 However, electronic transmission may be used only with the
1178 express consent of the person making the request. If the
1179 electronic transmission is returned as undeliverable, a second
1180 notice may be sent by postal mail. However, the original
1181 electronic transmission is the official notice for the purpose
1182 of this subsection.
1183 (2) On or before May 1 of each year, the holder or
1184 mortgagee of an unsatisfied mortgage, lienholder, or vendee
1185 under a contract for deed, upon filing with the tax collector a
1186 description of property land so encumbered and paying a service
1187 charge of $2, may request and receive information concerning any
1188 delinquent taxes appearing on the current tax roll and
1189 certificates issued on the described property land. Upon receipt
1190 of such request, the tax collector shall furnish the following
1191 information within 60 days following the tax certificate sale:
1192 (a) The description of property on which certificates were
1193 sold.
1194 (b) The number of each certificate issued and to whom.
1195 (c) The face amount of each certificate.
1196 (d) The cost for redemption of each certificate.
1197 Section 29. Section 197.3635, Florida Statutes, is amended
1198 to read:
1199 197.3635 Combined notice of ad valorem taxes and non-ad
1200 valorem assessments; requirements.—A form for the combined
1201 notice of ad valorem taxes and non-ad valorem assessments shall
1202 be produced and paid for by the tax collector. The form shall
1203 meet the requirements of this section and department rules and
1204 shall be subject to approval by the department. By rule the
1205 department shall provide a format for the form of such combined
1206 notice. The form shall meet the following requirements:
1207 (1) It shall contain the title “Notice of Ad Valorem Taxes
1208 and Non-ad Valorem Assessments.” It shall also contain a receipt
1209 part that can be returned along with the payment to the tax
1210 collector.
1211 (2) It shall provide a clear partition between ad valorem
1212 taxes and non-ad valorem assessments. Such partition shall be a
1213 bold horizontal line approximately 1/8 inch thick.
1214 (2)(3) Within the ad valorem part, it shall contain the
1215 heading “Ad Valorem Taxes.” Within the non-ad valorem assessment
1216 part, it shall contain the heading “Non-ad Valorem Assessments.”
1217 (3)(4) It shall contain the county name, the assessment
1218 year, the mailing address of the tax collector, the mailing
1219 address of one property owner, the legal description of the
1220 property to at least 25 characters, and the unique parcel or tax
1221 identification number of the property.
1222 (4)(5) It shall provide for the labeled disclosure of the
1223 total amount of combined levies and the total discounted amount
1224 due each month when paid in advance.
1225 (5)(6) It shall provide a field or portion on the front of
1226 the notice for official use for data to reflect codes useful to
1227 the tax collector.
1228 (6)(7) The combined notice shall be set in type which is 8
1229 points or larger.
1230 (7)(8) The ad valorem part shall contain the following:
1231 (a) A schedule of the assessed value, exempted value, and
1232 taxable value of the property.
1233 (b) Subheadings for columns listing taxing authorities,
1234 corresponding millage rates expressed in dollars and cents per
1235 $1,000 of taxable value, and the associated tax.
1236 (c) Taxing authorities listed in the same sequence and
1237 manner as listed on the notice required by s. 200.069(4)(a),
1238 with the exception that independent special districts, municipal
1239 service taxing districts, and voted debt service millages for
1240 each taxing authority shall be listed separately. If a county
1241 has too many municipal service taxing units to list separately,
1242 it shall combine them to disclose the total number of such units
1243 and the amount of taxes levied.
1244 (8)(9) Within the non-ad valorem assessment part, it shall
1245 contain the following:
1246 (a) Subheadings for columns listing the levying
1247 authorities, corresponding assessment rates expressed in dollars
1248 and cents per unit of assessment, and the associated assessment
1249 amount.
1250 (b) The purpose of the assessment, if the purpose is not
1251 clearly indicated by the name of the levying authority.
1252 (c) A listing of the levying authorities in the same order
1253 as in the ad valorem part to the extent practicable. If a county
1254 has too many municipal service benefit units to list separately,
1255 it shall combine them by function.
1256 (9)(10) It shall provide instructions and useful
1257 information to the taxpayer. Such information and instructions
1258 shall be nontechnical to minimize confusion. The information and
1259 instructions required by this section shall be provided by
1260 department rule and shall include:
1261 (a) Procedures to be followed when the property has been
1262 sold or conveyed.
1263 (b) Instruction as to mailing the remittance and receipt
1264 along with a brief disclosure of the availability of discounts.
1265 (c) Notification about delinquency and interest for
1266 delinquent payment.
1267 (d) Notification that failure to pay the amounts due will
1268 result in a tax certificate being issued against the property.
1269 (e) A brief statement outlining the responsibility of the
1270 tax collector, the property appraiser, and the taxing
1271 authorities. This statement shall be accompanied by directions
1272 as to which office to contact for particular questions or
1273 problems.
1274 Section 30. Subsections (2) and (4) of section 197.373,
1275 Florida Statutes, are amended to read:
1276 197.373 Payment of portion of taxes.—
1277 (2) The request must be made at least 45 15 days prior to
1278 the tax certificate sale.
1279 (4) This section does not apply to assessments and
1280 collections made pursuant to the provisions of s. 192.037 or
1281 when taxes have been paid.
1282 Section 31. Subsections (1) and (3) of section 197.402,
1283 Florida Statutes, are amended to read:
1284 197.402 Advertisement of real or personal property with
1285 delinquent taxes.—
1286 (1) If Whenever legal advertisements are required, the
1287 board of county commissioners shall select the newspaper as
1288 provided in chapter 50. The office of the tax collector shall
1289 pay all newspaper charges, and the proportionate cost of the
1290 advertisements shall be added to the delinquent taxes when they
1291 are collected.
1292 (3) Except as provided in s. 197.432(4), on or before June
1293 1 or the 60th day after the date of delinquency, whichever is
1294 later, the tax collector shall advertise once each week for 3
1295 weeks and shall sell tax certificates on all real property
1296 having with delinquent taxes. If the deadline falls on a
1297 Saturday, Sunday, or legal holiday, it is extended to the next
1298 working day. The tax collector shall make a list of such
1299 properties in the same order in which the property was lands
1300 were assessed, specifying the amount due on each parcel,
1301 including interest at the rate of 18 percent per year from the
1302 date of delinquency to the date of sale; the cost of
1303 advertising; and the expense of sale.
1304 Section 32. Section 197.403, Florida Statutes, is amended
1305 to read:
1306 197.403 Publisher to furnish copy of advertisement to tax
1307 collector; Proof of publication; fees.—The newspaper publishing
1308 the notice of a tax sale shall furnish transmit by mail a copy
1309 of the paper containing each notice to the tax collector within
1310 10 days after the last required publication. When the
1311 publication of the tax sale notice is completed as provided by
1312 law, the publisher shall make an affidavit, in the form
1313 prescribed by the department, which shall be delivered to the
1314 tax collector and annexed to the report of certificates sold for
1315 taxes as provided by s. 197.432(9) s. 197.432(8).
1316 Section 33. Subsections (5) and (10) of section 197.413,
1317 Florida Statutes, are amended to read:
1318 197.413 Delinquent personal property taxes; warrants; court
1319 order for levy and seizure of personal property; seizure; fees
1320 of tax collectors.—
1321 (5) Upon the filing of the such petition, the clerk of the
1322 court shall notify each delinquent taxpayer listed in the
1323 petition that a petition has been filed and that, upon
1324 ratification and confirmation of the petition, the tax collector
1325 is will be authorized to issue warrants and levy upon, seize,
1326 and sell so much of the taxpayer’s tangible personal property as
1327 to satisfy the delinquent taxes, plus costs, interest,
1328 attorney’s fees, and other charges. The Such notice shall be
1329 given by certified mail, return receipt requested. If agreed to
1330 by the clerk of court, the tax collector may provide the
1331 notification.
1332 (10) The tax collector is entitled to a fee of $10 $2 from
1333 each delinquent taxpayer at the time delinquent taxes are
1334 collected. The tax collector is entitled to receive an
1335 additional $8 for each warrant issued.
1336 Section 34. Section 197.414, Florida Statutes, is amended
1337 to read:
1338 197.414 Tax collector to keep Record of warrants and levies
1339 on tangible personal property.—The tax collector shall keep a
1340 record of all warrants and levies made under this chapter and
1341 shall note on such record the date of payment, the amount of
1342 money, if any, received, and the disposition thereof made by him
1343 or her. Such record shall be known as “the tangible personal
1344 property tax warrant register.” and the form thereof shall be
1345 prescribed by the Department of Revenue. The warrant register
1346 may be maintained in paper or electronic form.
1347 Section 35. Subsections (1) and (2) of section 197.4155,
1348 Florida Statutes, are amended to read:
1349 197.4155 Delinquent personal property taxes; installment
1350 payment program.—
1351 (1) A county tax collector may implement a an installment
1352 payment program for the payment of delinquent personal property
1353 taxes. If implemented, the program must be available, upon
1354 application to the tax collector, to each delinquent personal
1355 property taxpayer whose delinquent personal property taxes
1356 exceed $1,000. The tax collector shall require each taxpayer who
1357 requests to participate in the program to submit an application
1358 on a form prescribed by the tax collector which, at a minimum,
1359 must include the name, address, a description of the property
1360 subject to personal property taxes, and the amount of the
1361 personal property taxes owed by the taxpayer.
1362 (2) Within 10 days after a taxpayer who owes delinquent
1363 personal property taxes submits the required application, the
1364 tax collector may shall prescribe a an installment payment plan
1365 for the full payment of the taxpayer’s delinquent personal
1366 property taxes, including any delinquency charges, interest, and
1367 costs allowed by this chapter. The plan must be in writing and
1368 must be delivered to the taxpayer after it is prescribed. At the
1369 time the plan is developed, the tax collector may consider a
1370 taxpayer’s current and anticipated future ability to pay over
1371 the time period of a potential installment payment plan. The
1372 plan must provide that if the taxpayer does not follow the
1373 payment terms or fails to timely file returns or pay current
1374 obligations after the date of the payment plan, the taxpayer
1375 shall will be considered delinquent under the terms of the plan,
1376 and any unpaid balance of tax, penalty, or interest scheduled in
1377 the payment plan will be due and payable immediately. The plan
1378 must also provide that unpaid tax amounts bear interest as
1379 provided by law. In prescribing a such an installment payment
1380 plan, the tax collector may exercise flexibility as to the
1381 dates, amounts, and number of payments required to collect all
1382 delinquent personal property taxes owed by the taxpayer, except
1383 that the plan must provide for the full satisfaction of all
1384 amounts owed by the taxpayer within by no later than 3 years
1385 after the due date of the first payment under the plan.
1386 Section 36. Section 197.416, Florida Statutes, is amended
1387 to read:
1388 197.416 Continuing duty of the tax collector to collect
1389 delinquent tax warrants; limitation of actions.—It is shall be
1390 the duty of the tax collector issuing a tax warrant for the
1391 collection of delinquent tangible personal property taxes to
1392 continue from time to time his or her efforts to collect such
1393 taxes for a period of 7 years after from the date of the
1394 ratification issuance of the warrant. After the expiration of 7
1395 years, the warrant is will be barred by this statute of
1396 limitation, and no action may be maintained in any court. A tax
1397 collector or his or her successor is shall not be relieved of
1398 accountability for collection of any taxes assessed on tangible
1399 personal property until he or she has completely performed every
1400 duty devolving upon the tax collector as required by law.
1401 Section 37. Subsection (1) of section 197.417, Florida
1402 Statutes, is amended to read:
1403 197.417 Sale of personal property after seizure.—
1404 (1) When personal property is levied upon for delinquent
1405 taxes as provided for in s. 197.413, at least 15 days before the
1406 sale the tax collector shall give public notice by advertisement
1407 of the time and place of sale of the property to be sold. The
1408 notice shall be posted in at least two three public places in
1409 the county, one of which shall be at the courthouse, and the
1410 property shall be sold at public auction at the location noted
1411 in the advertisement. Notice posted on the Internet qualifies as
1412 one location. The property sold shall be present if practical.
1413 When the sale is conducted electronically, a description of the
1414 property and a photograph, when practical, shall be available.
1415 At any time before the sale the owner or claimant of the
1416 property may release the property by the payment of the taxes,
1417 plus delinquent charges, interest, and costs, for which the
1418 property was liable to be sold. In all cases, immediate payment
1419 for the property shall be required. In case such a sale is made,
1420 the tax collector shall be entitled to the same fees and charges
1421 as are allowed sheriffs upon execution sales.
1422 Section 38. Section 197.432, Florida Statutes, is amended
1423 to read:
1424 197.432 Sale of tax certificates for unpaid taxes.—
1425 (1) On the day and approximately at the time designated in
1426 the notice of the sale, the tax collector shall commence the
1427 sale of tax certificates on the real property those lands on
1428 which taxes have not been paid, and he or she shall continue the
1429 sale from day to day until each certificate is sold to pay the
1430 taxes, interest, costs, and charges on the parcel described in
1431 the certificate. In case there are no bidders, the certificate
1432 shall be issued to the county. The tax collector shall offer all
1433 certificates on the property lands as they are listed on the tax
1434 roll assessed. The tax collector may conduct the sale of tax
1435 certificates for unpaid taxes pursuant to this section by
1436 electronic means. Such electronic means shall comply with the
1437 procedures provided in this chapter. A tax collector who chooses
1438 to conduct such electronic sales may receive electronic deposits
1439 and payments related to the tax certificate sale.
1440 (2) A lien created through the sale of a tax certificate
1441 may not be enforced in any manner except as prescribed in this
1442 chapter.
1443 (3) Delinquent real property taxes on real property may be
1444 paid after the date of delinquency by paying the tax and all
1445 interest, costs, and charges but must be completed before a tax
1446 certificate is awarded to a buyer or struck to the county at the
1447 tax certificate sale of all governmental units due on a parcel
1448 of land in any one year shall be combined into one certificate.
1449 (4) A tax certificate representing less than $250 $100 in
1450 delinquent taxes on property that has been granted a homestead
1451 exemption for the year in which the delinquent taxes were
1452 assessed may not be sold at public auction or by electronic sale
1453 as provided in subsection (1) (16) but must shall be issued by
1454 the tax collector to the county at the maximum rate of interest
1455 allowed under s. 197.262(2) by this chapter. The provisions of
1456 s. 197.502(3) may shall not be invoked if as long as the
1457 homestead exemption is granted to the person who received the
1458 homestead exemption for the year in which the tax certificate
1459 was issued. However, when all such tax certificates and accrued
1460 interest thereon represent an amount of $250 $100 or more, the
1461 provisions of s. 197.502(3) shall be invoked.
1462 (5) Any tax certificate available for sale on land which
1463 is, prior to the time of sale, the subject of a tax deed
1464 application filed by the county shall be struck to the county.
1465 (6)(5) Each certificate shall be awarded struck off to the
1466 person who will pay the taxes, interest, costs, and charges and
1467 will demand the lowest rate of interest, not in excess of the
1468 maximum rate of interest allowed by this chapter. The tax
1469 collector shall accept bids in even increments and in fractional
1470 interest rate bids of one-quarter of 1 percent only. Proxy
1471 bidding is valid when authorized or accepted by the potential
1472 buyer of the certificate. When there are multiple bidders
1473 offering the same lowest rate of interest, the tax collector
1474 shall determine the method of selecting the bidder to whom the
1475 certificate will be awarded. Acceptable methods include the bid
1476 received first or use of a random number generator. If there is
1477 no buyer, the certificate shall be struck issued to the county
1478 at the maximum rate of interest allowed by this chapter.
1479 (7)(6) The tax collector may shall require immediate
1480 payment of a reasonable deposit from any person who wishes to
1481 bid for a tax certificate. A person who fails or refuses to pay
1482 any bid made by, or on behalf of, such person him or her is not
1483 entitled to bid or have any other bid accepted or enforced
1484 except as authorized by the tax collector until a new deposit of
1485 100 percent of the amount of estimated purchases has been paid
1486 to the tax collector. When tax certificates are ready for
1487 issuance, The tax collector shall provide written or electronic
1488 notice when certificates are notify each person to whom a
1489 certificate was struck off that the certificate is ready for
1490 issuance. and Payment must be made within 48 hours after from
1491 the transmission of the electronic notice by the tax collector
1492 or receipt of the written notice by the certificate buyer
1493 mailing of such notice or, at the tax collector’s discretion,
1494 all or any portion of the deposit placed by the bidder may be
1495 the deposit shall be forfeited and the bid canceled. In any
1496 event, Payment must shall be made before the issuance delivery
1497 of the certificate by the tax collector. If the tax collector
1498 determines that payment has been requested in error, the tax
1499 collector shall issue a refund within 15 business days after
1500 such determination. Any refund issued after 15 business days
1501 shall be issued with interest at the rate of 5 percent.
1502 (8)(7) The form of the certificate shall be as prescribed
1503 by the department. Upon the cancellation of a any bid:, the tax
1504 collector shall resell that certificate the following day or as
1505 soon thereafter as possible, provided the certificate is sold
1506 within 10 days after cancellation of such bid.
1507 (a) If the sale has not been adjourned, the tax collector
1508 shall reoffer the certificate for sale.
1509 (b) If the sale has been adjourned, the tax collector shall
1510 reoffer the certificate at a subsequent sale. Prior to the
1511 subsequent sale, the parcels must be readvertised pursuant to s.
1512 197.402(3).
1513 (9)(8) The tax collector shall maintain records make a list
1514 of all the certificates sold for taxes, showing the date of the
1515 sale, the number of each certificate, the name of the owner as
1516 returned, a description of the property land within the
1517 certificate, the name of the purchaser, the interest rate bid,
1518 and the amount for which sale was made. Such records may be
1519 maintained electronically and shall This list shall be cited
1520 known as the “list of tax certificates sold.” The tax collector
1521 shall append to the list a certificate setting forth the fact
1522 that the sale was made in accordance with this chapter.
1523 (10)(9) A certificate may not be sold on, and a nor is any
1524 lien is not created in, property owned by any governmental unit
1525 that the property of which has become subject to taxation due to
1526 lease of the property to a nongovernmental lessee. The
1527 delinquent taxes shall be enforced and collected in the manner
1528 provided in s. 196.199(8). However, the ad valorem real property
1529 taxes levied on a leasehold that is taxed as real property under
1530 s. 196.199(2)(b), and for which no rental payments are due under
1531 the agreement that created the leasehold or for which payments
1532 required under the original leasehold agreement have been waived
1533 or prohibited by law before January 1, 1993, must be paid by the
1534 lessee. If the taxes are unpaid, the delinquent taxes become a
1535 lien on the leasehold and may be collected and enforced under
1536 this chapter.
1537 (11)(10) Any tax certificates that issued pursuant to this
1538 section after January 1, 1977, which are void due to an error of
1539 the property appraiser, the tax collector, or the taxing or
1540 levying authority any other county official, or any municipal
1541 official and which are subsequently canceled, or which are
1542 corrected or amended, pursuant to this chapter or chapter 196,
1543 shall earn interest at the rate of 8 percent per year, simple
1544 interest, or the rate of interest bid at the tax certificate
1545 sale, whichever is less, calculated monthly from the date the
1546 certificate was purchased until the date the tax collector
1547 issues the refund is ordered. Refunds made on tax certificates
1548 that are corrected or void shall be processed in accordance with
1549 the procedure set forth in s. 197.182, except that the 4-year
1550 time period provided for in s. 197.182(1)(e) s. 197.182(1)(c)
1551 does not apply to or bar refunds resulting from correction or
1552 cancellation of certificates and release of tax deeds as
1553 authorized herein.
1554 (12)(11) When tax certificates are advertised for sale, the
1555 tax collector shall be entitled to a commission of 5 percent on
1556 the amount of the delinquent taxes and interest when actual sale
1557 is made. However, the tax collector is shall not be entitled to
1558 any commission for the issuance sale of certificates made to the
1559 county until the commission is paid upon the redemption or sale
1560 of the tax certificates. If When a tax deed is issued to the
1561 county, the tax collector may shall not receive his or her
1562 commission for the certificates until after the property is sold
1563 and conveyed by the county.
1564 (12) All tax certificates issued to the county shall be
1565 held by the tax collector of the county where the lands covered
1566 by the certificates are located.
1567 (13) Delinquent taxes on real property may be paid after
1568 the date of delinquency but prior to the sale of a tax
1569 certificate by paying all costs, advertising charges, and
1570 interest.
1571 (13)(14) The holder of a tax certificate may not directly,
1572 through an agent, or otherwise initiate contact with the owner
1573 of property upon which he or she holds a tax certificate to
1574 encourage or demand payment until 2 years after have elapsed
1575 since April 1 of the year of issuance of the tax certificate.
1576 (14)(15) Any holder of a tax certificate who, prior to the
1577 date 2 years after April 1 of the year of issuance of the tax
1578 certificate, initiates, or whose agent initiates, contact with
1579 the property owner upon which he or she holds a certificate
1580 encouraging or demanding payment may be barred by the tax
1581 collector from bidding at a tax certificate sale. Unfair or
1582 deceptive contact by the holder of a tax certificate to a
1583 property owner to obtain payment is an unfair and deceptive
1584 trade practice, as referenced in s. 501.204(1), regardless of
1585 whether the tax certificate is redeemed. Such unfair or
1586 deceptive contact is actionable under ss. 501.2075-501.211. If
1587 the property owner later redeems the certificate in reliance on
1588 the deceptive or unfair practice, the unfair or deceptive
1589 contact is actionable under applicable laws prohibiting fraud.
1590 (16) The county tax collector may conduct the sale of tax
1591 certificates for unpaid taxes pursuant to this section by
1592 electronic means. Such electronic sales shall comply with the
1593 procedures provided in this chapter. The tax collector shall
1594 provide access to such electronic sale by computer terminals
1595 open to the public at a designated location. A tax collector who
1596 chooses to conduct such electronic sales may receive electronic
1597 deposits and payments related to the tax certificate sale.
1598 Section 39. Section 197.4325, Florida Statutes, is amended
1599 to read:
1600 197.4325 Procedure when checks received for payment of
1601 taxes or tax certificates is are dishonored.—
1602 (1)(a) Within 10 days after a payment for taxes check
1603 received by the tax collector for payment of taxes is
1604 dishonored, the tax collector shall notify the payor maker of
1605 the check that the payment check has been dishonored. If the
1606 official receipt is canceled for nonpayment, the tax collector
1607 shall cancel the official receipt issued for the dishonored
1608 check and shall make an entry on the tax roll that the receipt
1609 was canceled because of a dishonored payment check. Where
1610 practicable, The tax collector may shall make a reasonable
1611 effort to collect the moneys due before canceling the receipt.
1612 (b) The tax collector shall retain a copy of the canceled
1613 tax receipt and the dishonored check for the period of time
1614 required by law.
1615 (2)(a) If When a payment check received by the tax
1616 collector for the purchase of a tax certificate is dishonored
1617 and: the certificate has not been delivered to the bidder, the
1618 tax collector shall retain the deposit and resell the tax
1619 certificate. If the certificate has been delivered to the
1620 bidder, the tax collector shall notify the department, and, upon
1621 approval by the department, the certificate shall be canceled
1622 and resold.
1623 (b) When a bidder’s deposit is forfeited, the tax collector
1624 shall retain the deposit and resell the tax certificate.
1625 (a)1. If The tax certificate sale has been adjourned, the
1626 tax collector shall readvertise the tax certificate to be
1627 resold. When the bidder’s deposit is forfeited and the
1628 certificate is readvertised, the deposit shall be used to pay
1629 the advertising fees before other costs or charges are imposed.
1630 Any portion of the bidder’s forfeit deposit that remains after
1631 advertising and other costs or charges have been paid shall be
1632 deposited by the tax collector into his or her official office
1633 account. If the tax collector fails to require a deposit and tax
1634 certificates are resold, the advertising charges required for
1635 the second sale shall not be added to the face value of the tax
1636 certificate.
1637 (b)2. If The tax certificate sale has not been adjourned,
1638 the tax collector shall cancel the previous bid pursuant to s.
1639 197.432(8)(a) add the certificates to be resold to the sale list
1640 and continue the sale until all tax certificates are sold.
1641 Section 40. Subsection (2) of section 197.442, Florida
1642 Statutes, is amended to read:
1643 197.442 Tax collector not to sell certificates on land on
1644 which taxes have been paid; penalty.—
1645 (2) The office of the tax collector shall be responsible to
1646 the publisher for costs of advertising property lands on which
1647 the taxes have been paid, and the office of the property
1648 appraiser shall be responsible to the publisher for the costs of
1649 advertising property lands doubly assessed or assessed in error.
1650 Section 41. Section 197.443, Florida Statutes, is amended
1651 to read:
1652 197.443 Cancellation of void tax certificates; correction
1653 of tax certificates; procedure.—
1654 (1) If When a tax certificate on real property lands has
1655 been sold for unpaid taxes and:
1656 (a) The tax certificate evidencing the sale is void because
1657 the taxes on the property lands have been paid;
1658 (b) The property was lands were not subject to taxation at
1659 the time of the assessment on which they were sold;
1660 (c) The description of the property in the tax certificate
1661 is void or has been corrected or amended;
1662 (d) An error of commission or omission has occurred which
1663 invalidates the sale;
1664 (e) The circuit court has voided the tax certificate by a
1665 suit to cancel the tax certificate by the holder;
1666 (f) The tax certificate is void for any other reason; or
1667 (g) An error in assessed value has occurred for which the
1668 tax certificate may be corrected,
1669
1670 the tax collector shall forward a certificate of such error to
1671 the department and enter a memorandum of error upon the list of
1672 certificates sold for taxes a memorandum of such error. The
1673 department, upon receipt of the such certificate, if satisfied
1674 of the correctness of the certificate of error or upon receipt
1675 of a court order, shall notify the tax collector, who shall
1676 cancel or correct the certificate. Tax certificate corrections
1677 or cancellations that have been ordered by a court or requested
1678 by the tax certificateholder which do not result from changes
1679 made in the assessed value on a tax roll certified to the tax
1680 collector shall be made by the tax collector without order from
1681 the department.
1682 (2) The holder of a tax certificate who pays, redeems, or
1683 causes to be corrected or to be canceled and surrendered by any
1684 other tax certificates, or who pays any subsequent and omitted
1685 taxes or costs, in connection with the foreclosure of a tax
1686 certificate or tax deed that is, and when such other
1687 certificates or such subsequent and omitted taxes are void or
1688 corrected for any reason, the person paying, redeeming, or
1689 causing to be corrected or to be canceled and surrendered the
1690 other tax certificates or paying the other subsequent and
1691 omitted taxes is entitled to a refund obtain the return of the
1692 amount paid together with interest from the date of payment
1693 through the day of issuance of the refund at the rate specified
1694 in s. 197.432(11) therefor.
1695 (a) The county officer or taxing or levying authority that,
1696 as the case may be, which causes an error that results in the
1697 voiding issuance of a void tax certificate shall be charged for
1698 the costs of advertising incurred in the sale of a new the tax
1699 certificate.
1700 (b) If When the owner of a tax certificate requests that
1701 the certificate be canceled for any reason, or that the amount
1702 of the certificate be amended as a result of payments received
1703 due to an intervening bankruptcy or receivership, but does not
1704 seek a refund, the tax collector shall cancel or amend the tax
1705 certificate and a refund shall not be processed. The tax
1706 collector shall require the owner of the tax certificate to
1707 execute a written statement that he or she is the holder of the
1708 tax certificate, that he or she wishes the certificate to be
1709 canceled or amended, and that a refund is not expected and is
1710 not to be made.
1711 (3) If When the tax certificate or a tax deed based upon
1712 the certificate is held by an individual, the collector shall at
1713 once notify the original purchaser of the certificate or tax
1714 deed or the subsequent holder thereof, if known, that upon the
1715 voluntary surrender of the certificate or deed of release of any
1716 his or her rights under the tax deed, a refund will be made of
1717 the amount received by the governmental units for the
1718 certificate or deed, plus $1 for the deed of release.
1719 (4) The refund shall be made in accordance with the
1720 procedure set forth in s. 197.182, except that the 4-year time
1721 period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1722 not apply to or bar refunds resulting from correction or
1723 cancellation of certificates and release of tax deeds as
1724 authorized in this section herein.
1725 Section 42. Section 197.462, Florida Statutes, is amended
1726 to read:
1727 197.462 Transfer of tax certificates held by individuals.—
1728 (1) All tax certificates issued to an individual may be
1729 transferred by endorsement at any time before they are redeemed
1730 or a tax deed is executed thereunder.
1731 (2) The official endorsement of a tax certificate by the
1732 tax collector with the date and the amount received and its
1733 entry on the record of tax certificates sold shall be sufficient
1734 evidence of the assignment of it.
1735 (2)(3) The tax collector shall record the transfer on the
1736 record of tax certificates sold.
1737 (3)(4) The tax collector shall receive $2.25 as a service
1738 charge for each transfer endorsement.
1739 Section 43. Section 197.472, Florida Statutes, is amended
1740 to read:
1741 197.472 Redemption of tax certificates.—
1742 (1) Any person may redeem a tax certificate or purchase a
1743 county-held certificate at any time after the certificate is
1744 issued and before a tax deed is issued or the property is placed
1745 on the list of lands available for sale. The person redeeming or
1746 purchasing a tax certificate shall pay to the tax collector in
1747 the county where the land is situated the face amount plus all
1748 interest, costs, and charges. of the certificate or the part
1749 thereof that the part or interest purchased or redeemed bears to
1750 the whole. Upon purchase or redemption being made, the person
1751 shall pay all taxes, interest, costs, charges, and omitted
1752 taxes, if any, as provided by law upon the part or parts of the
1753 certificate so purchased or redeemed.
1754 (2) When a tax certificate is redeemed and the interest
1755 earned on the tax certificate is less than 5 percent of the face
1756 amount of the certificate, a mandatory charge of 5 percent shall
1757 be levied upon the tax certificate. The person redeeming the tax
1758 certificate shall pay the interest rate due on the certificate
1759 or the 5-percent mandatory charge, whichever is greater. This
1760 subsection applies to all county-held tax certificates and all
1761 individual tax certificates except those with an interest rate
1762 bid of zero percent.
1763 (3) The tax collector shall receive a fee of $6.25 for each
1764 tax certificate purchased or redeemed.
1765 (4) When only A portion of a certificate may be is being
1766 redeemed only if or purchased and such portion can be
1767 ascertained by legal description and the portion to be redeemed
1768 is evidenced by a contract for sale or recorded deed., The tax
1769 collector shall make a written request for apportionment to the
1770 property appraiser and. within 15 days after such request, the
1771 property appraiser shall furnish the tax collector a certificate
1772 apportioning the value to that portion sought to be redeemed and
1773 to the remaining land covered by the certificate.
1774 (5) When a tax certificate is purchased or redeemed, the
1775 tax collector shall give to the person a receipt and certificate
1776 showing the amount paid for the purchase or redemption, a
1777 description of the land, and the date, number, and amount of the
1778 certificate, certificates, or part of certificate which is
1779 purchased or redeemed, which shall be in the form prescribed by
1780 the department. If a tax certificate is redeemed in full, the
1781 certificate shall be surrendered to the tax collector by the
1782 original purchaser and canceled by the tax collector. If only a
1783 part is purchased or redeemed, the portion and description of
1784 land, with date of purchase or redemption, shall be endorsed on
1785 the certificate by the tax collector. The certificate shall be
1786 retained by the owner, or the tax collector if the certificate
1787 is a county-held certificate, subject to the endorsement. The
1788 purchase or redemption shall be entered by the tax collector on
1789 the record of tax certificates sold.
1790 (5)(6) When a tax certificate has been purchased or
1791 redeemed, the tax collector shall pay to the owner of the tax
1792 certificate the amount received by the tax collector less the
1793 redemption fee within 15 business days after the date of receipt
1794 of the redemption. If the payment to the tax certificate owner
1795 is not issued within 15 business days, the tax collector shall
1796 pay interest at the rate of 5 percent to the certificate owner
1797 service charges.
1798 (6)(7) Nothing in this section shall be deemed to deny any
1799 person the right to purchase or redeem any outstanding tax
1800 certificate in accordance with the law in force when it was
1801 issued. However, the provisions of s. 197.573 relating to
1802 survival of restrictions and covenants after the issuance of a
1803 tax deed are not repealed by this chapter and apply regardless
1804 of the manner in which the tax deed was issued.
1805 (7)(8) The provisions of subsection (4) do not apply to
1806 collections made pursuant to the provisions of s. 192.037.
1807 Section 44. Section 197.4725, Florida Statutes, is created
1808 to read:
1809 197.4725 Purchase of county-held tax certificates.—
1810 (1) Any person may purchase a county-held tax certificate
1811 at any time after the tax certificate is issued and before a tax
1812 deed application is made. The person purchasing a county-held
1813 tax certificate shall pay to the tax collector the face amount
1814 plus all interest, costs, and charges or, subject to s.
1815 197.472(4), the part described in the tax certificate.
1816 (2) When a county-held tax certificate is purchased, the
1817 interest earned shall be calculated at 1.5 percent per month, or
1818 a fraction thereof, to the date of purchase.
1819 (3) The tax collector shall receive a fee of $6.25 for each
1820 county-held tax certificate purchased.
1821 (4) The provisions of this section do not apply to
1822 collections made pursuant to the provisions of s. 192.037.
1823 (5) The tax collector may use electronic means to make
1824 known county-held tax certificates that are available for
1825 purchase and to complete the purchase. The tax collector may
1826 charge a reasonable fee for costs incurred in providing such
1827 electronic services.
1828 (6) The purchaser of a county-held tax certificate shall be
1829 issued a new tax certificate with a face value that includes all
1830 sums paid to acquire the certificate from the county, including
1831 accrued interest and charges paid pursuant to this section. The
1832 date the county-held certificate was issued shall be the date
1833 used to determine the date on which an application for tax deed
1834 may be made.
1835 Section 45. Section 197.473, Florida Statutes, is amended
1836 to read:
1837 197.473 Disposition of unclaimed redemption moneys.—
1838 (1) After Money paid to the tax collector for the
1839 redemption of a tax certificate or a tax deed application that
1840 certificates has been held for 90 days, which money is payable
1841 to the holder of a redeemed tax certificate but for which no
1842 claim has been made or which fails to be presented for payment,
1843 is considered unclaimed as defined in s. 717.113 and shall be
1844 remitted to the state pursuant to s. 717.117, on the first day
1845 of the following quarter the tax collector shall remit such
1846 unclaimed moneys to the board of county commissioners, less the
1847 sum of $5 on each $100 or fraction thereof which shall be
1848 retained by the tax collector as service charges.
1849 (2) Two years after the date the unclaimed redemption
1850 moneys were remitted to the board of county commissioners, all
1851 claims to such moneys are forever barred, and such moneys become
1852 the property of the county.
1853 Section 46. Section 197.482, Florida Statutes, is amended
1854 to read:
1855 197.482 Expiration Limitation upon lien of tax
1856 certificate.—
1857 (1) Seven After the expiration of 7 years after from the
1858 date of issuance of a tax certificate, which is the date of the
1859 first day of the tax certificate sale as advertised under s.
1860 197.432, of a tax certificate, if a tax deed has not been
1861 applied for on the property covered by the certificate, and no
1862 other administrative or legal proceeding has existed of record,
1863 the tax certificate is null and void, and the tax collector
1864 shall be canceled. The tax collector shall note cancel the tax
1865 certificate, noting the date of the cancellation of the tax
1866 certificate upon all appropriate records in his or her office.
1867 The tax collector shall complete the cancellation by entering
1868 opposite the record of the 7-year-old tax certificate a notation
1869 in substantially the following form: “Canceled by Act of 1973
1870 Florida Legislature.” All certificates outstanding July 1, 1973,
1871 shall have a life of 20 years from the date of issue. This
1872 subsection does not apply to deferred payment tax certificates.
1873 (2) The provisions and limitations herein prescribed for
1874 tax certificates do not apply to tax certificates which were
1875 sold under the provisions of chapter 18296, Laws of Florida,
1876 1937, commonly known as the “Murphy Act.”
1877 Section 47. Section 197.492, Florida Statutes, is amended
1878 to read:
1879 197.492 Errors and insolvencies report list.—On or before
1880 the 60th day after the tax certificate sale is adjourned, the
1881 tax collector shall certify make out a report to the board of
1882 county commissioners a report separately showing the discounts,
1883 errors, double assessments, and insolvencies relating to tax
1884 collections for which credit is to be given, including in every
1885 case except discounts, the names of the parties on whose account
1886 the credit is to be allowed. The report may be submitted in an
1887 electronic format. The board of county commissioners, upon
1888 receiving the report, shall examine it; make such investigations
1889 as may be necessary; and, if the board discovers that the tax
1890 collector has taken credit as an insolvent item any personal
1891 property tax due by a solvent taxpayer, charge the amount of
1892 taxes represented by such item to the tax collector and not
1893 approve the report until the tax collector strikes such item
1894 from the record.
1895 Section 48. Section 48. Section 197.502, Florida Statutes,
1896 is amended to read:
1897 197.502 Application for obtaining tax deed by holder of tax
1898 sale certificate; fees.—
1899 (1) The holder of a any tax certificate, other than the
1900 county, at any time after 2 years have elapsed since April 1 of
1901 the year of issuance of the tax certificate and before the
1902 expiration of 7 years after from the date of issuance, may file
1903 the certificate and an application for a tax deed with the tax
1904 collector of the county where the property lands described in
1905 the certificate is are located. The application may be made on
1906 the entire parcel of property or any part thereof which is
1907 capable of being readily separated from the whole. The tax
1908 collector may charge shall be allowed a tax deed application fee
1909 of $75, plus reimbursement for any fee charged to the tax
1910 collector by a vendor for providing an electronic tax deed
1911 application program or service.
1912 (2) A certificateholder, other than the county, may notify
1913 the tax collector at any time of the certificateholder’s intent
1914 to make application for tax deed. However, if the tax deed
1915 application will be filed within the month of the earliest date
1916 allowed pursuant to subsection (1), the certificateholder must
1917 provide the tax collector with a notice of intent to make
1918 application no later than 30 days before the date of
1919 application. The tax collector shall notify the
1920 certificateholder of the total amount due or the estimated
1921 amount due, which must include the amount due for redemption or
1922 purchase of all other outstanding tax certificates, plus
1923 interest; any omitted taxes, plus interest; any delinquent
1924 taxes, plus interest; and current taxes, if due, which cover the
1925 land. The tax collector shall provide this notice at the
1926 earliest possible date but no later than 30 days following the
1927 tax collector’s receipt of the certficateholder’s notice of
1928 intent to make application. The certificateholder shall pay the
1929 total amount due or the estimated amount due at the time of
1930 application. Any certificateholder, other than the county, who
1931 makes application for a tax deed shall pay the tax collector at
1932 the time of application all amounts required for redemption or
1933 purchase of all other outstanding tax certificates, plus
1934 interest, any omitted taxes, plus interest, any delinquent
1935 taxes, plus interest, and current taxes, if due, covering the
1936 land.
1937 (3) The county in which where the property lands described
1938 in the certificate is are located shall apply make application
1939 for a tax deed on all county-held certificates on property
1940 valued at $5,000 or more on the property appraiser’s most recent
1941 assessment roll, except deferred payment tax certificates, and
1942 may apply for tax deeds make application on those certificates
1943 on property valued at less than $5,000 on the property
1944 appraiser’s most recent assessment roll. The Such application
1945 shall be made 2 years after April 1 of the year of issuance of
1946 the certificates or as soon thereafter as is reasonable. Upon
1947 application for a tax deed, the county shall deposit with the
1948 tax collector all applicable costs and fees, but may shall not
1949 deposit any money to cover the redemption of other outstanding
1950 certificates covering the property land. The tax collector may
1951 charge a tax deed application fee of $75, plus reimbursement for
1952 any fee charged to the tax collector by a vendor for providing
1953 an electronic tax deed application program or service.
1954 (4) The tax collector shall deliver to the clerk of the
1955 circuit court a statement that payment has been made for all
1956 outstanding certificates or, if the certificate is held by the
1957 county, that all appropriate fees have been deposited, and
1958 stating that the following persons are to be notified prior to
1959 the sale of the property:
1960 (a) Any legal titleholder of record if the address of the
1961 owner appears on the record of conveyance of the property lands
1962 to the owner. However, if the legal titleholder of record is the
1963 same as the person to whom the property was assessed on the tax
1964 roll for the year in which the property was last assessed, then
1965 the notice may only be mailed to the address of the legal
1966 titleholder as it appears on the latest assessment roll.
1967 (b) Any lienholder of record who has recorded a lien
1968 against the property described in the tax certificate if an
1969 address appears on the recorded lien.
1970 (c) Any mortgagee of record if an address appears on the
1971 recorded mortgage.
1972 (d) Any vendee of a recorded contract for deed if an
1973 address appears on the recorded contract or, if the contract is
1974 not recorded, any vendee who has applied to receive notice
1975 pursuant to s. 197.344(1)(c).
1976 (e) Any other lienholder who has applied to the tax
1977 collector to receive notice if an address is supplied to the
1978 collector by such lienholder.
1979 (f) Any person to whom the property was assessed on the tax
1980 roll for the year in which the property was last assessed.
1981 (g) Any lienholder of record who has recorded a lien
1982 against a mobile home located on the property described in the
1983 tax certificate if an address appears on the recorded lien and
1984 if the lien is recorded with the clerk of the circuit court in
1985 the county where the mobile home is located.
1986 (h) Any legal titleholder of record of property that is
1987 contiguous to the property described in the tax certificate, if
1988 when the property described is either submerged land or common
1989 elements of a subdivision, if the address of the titleholder of
1990 contiguous property appears on the record of conveyance of the
1991 property land to the that legal titleholder. However, if the
1992 legal titleholder of property contiguous to the property
1993 described in the tax certificate is the same as the person to
1994 whom the property described in the tax certificate was assessed
1995 on the tax roll for the year in which the property was last
1996 assessed, the notice may be mailed only to the address of the
1997 legal titleholder as it appears on the latest assessment roll.
1998 As used in this chapter, the term “contiguous” means touching,
1999 meeting, or joining at the surface or border, other than at a
2000 corner or a single point, and not separated by submerged lands.
2001 Submerged lands lying below the ordinary high-water mark which
2002 are sovereignty lands are not part of the upland contiguous
2003 property for purposes of notification.
2004
2005 The statement must be signed by the tax collector or the tax
2006 collector’s designee, with the tax collector’s seal affixed. The
2007 tax collector may purchase a reasonable bond for errors and
2008 omissions of his or her office in making such statement. The
2009 search of the official records must be made by a direct and
2010 inverse search. “Direct” means the index in straight and
2011 continuous alphabetic order by grantor, and “inverse” means the
2012 index in straight and continuous alphabetic order by grantee.
2013 (5)(a) The tax collector may contract with a title company
2014 or an abstract company at a reasonable fee to provide the
2015 minimum information required in subsection (4), consistent with
2016 rules adopted by the department. If additional information is
2017 required, the tax collector must make a written request to the
2018 title or abstract company stating the additional requirements.
2019 The tax collector may select any title or abstract company,
2020 regardless of its location, as long as the fee is reasonable,
2021 the minimum information is submitted, and the title or abstract
2022 company is authorized to do business in this state. The tax
2023 collector may advertise and accept bids for the title or
2024 abstract company if he or she considers it appropriate to do so.
2025 1. The ownership and encumbrance report must include the be
2026 printed or typed on stationery or other paper showing a
2027 letterhead of the person, firm, or company that makes the
2028 search, and the signature of the individual person who makes the
2029 search or of an officer of the firm must be attached. The tax
2030 collector is not liable for payment to the firm unless these
2031 requirements are met. The report may be submitted to the tax
2032 collector in an electronic format.
2033 2. The tax collector may not accept or pay for any title
2034 search or abstract if no financial responsibility is not assumed
2035 for the search. However, reasonable restrictions as to the
2036 liability or responsibility of the title or abstract company are
2037 acceptable. Notwithstanding s. 627.7843(3), the tax collector
2038 may contract for higher maximum liability limits.
2039 3. In order to establish uniform prices for ownership and
2040 encumbrance reports within the county, the tax collector must
2041 shall ensure that the contract for ownership and encumbrance
2042 reports include all requests for title searches or abstracts for
2043 a given period of time.
2044 (b) Any fee paid for a any title search or abstract must be
2045 collected at the time of application under subsection (1), and
2046 the amount of the fee must be added to the opening bid.
2047 (c) The clerk shall advertise and administer the sale and
2048 receive such fees for the issuance of the deed and sale of the
2049 property as are provided in s. 28.24.
2050 (6)(a) The opening bid:
2051 (a) On county-held certificates on nonhomestead property
2052 shall be the sum of the value of all outstanding certificates
2053 against the property land, plus omitted years’ taxes, delinquent
2054 taxes, interest, and all costs and fees paid by the county.
2055 (b) The opening bid On an individual certificate on
2056 nonhomestead property shall include, in addition to the amount
2057 of money paid to the tax collector by the certificateholder at
2058 the time of application, must include the amount required to
2059 redeem the applicant’s tax certificate and all other costs and
2060 fees paid by the applicant, plus all tax certificates that were
2061 sold subsequent to the filing of the tax deed application and
2062 omitted taxes, if any.
2063 (c) The opening bid on property assessed on the latest tax
2064 roll as homestead property shall include, in addition to the
2065 amount of money required for an opening bid on nonhomestead
2066 property, an amount equal to one-half of the latest assessed
2067 value of the homestead. Payment of one-half of the assessed
2068 value of the homestead property shall not be required if the tax
2069 certificate to which the application relates was sold prior to
2070 January 1, 1982.
2071 (7) On county-held certificates for which there are no
2072 bidders at the public sale, the clerk shall enter the land on a
2073 list entitled “lands available for taxes” and shall immediately
2074 notify the county commission and all other persons holding
2075 certificates against the property land that the property land is
2076 available. During the first 90 days after the property land is
2077 placed on the list of lands available for taxes, the county may
2078 purchase the land for the opening bid or may waive its rights to
2079 purchase the property. Thereafter, any person, the county, or
2080 any other governmental unit may purchase the land from the
2081 clerk, without further notice or advertising, for the opening
2082 bid, except that if when the county or other governmental unit
2083 is the purchaser for its own use, the board of county
2084 commissioners may cancel omitted years’ taxes, as provided under
2085 s. 197.447. If the county does not elect to purchase the
2086 property land, the county must notify each legal titleholder of
2087 property contiguous to the property land available for taxes, as
2088 provided in paragraph (4)(h), before expiration of the 90-day
2089 period. Interest on the opening bid continues to accrue through
2090 the month of sale as prescribed by s. 197.542.
2091 (8) Taxes shall not be extended against parcels listed as
2092 lands available for taxes, but in each year the taxes that would
2093 have been due shall be treated as omitted years and added to the
2094 required minimum bid. Seven Three years after the day the land
2095 was offered for public sale, the land shall escheat to the
2096 county in which it is located, free and clear. All tax
2097 certificates, accrued taxes, and liens of any nature against the
2098 property shall be deemed canceled as a matter of law and of no
2099 further legal force and effect, and the clerk shall execute an
2100 escheatment tax deed vesting title in the board of county
2101 commissioners of the county in which the land is located.
2102 (a) When a property escheats to the county under this
2103 subsection, the county is not subject to any liability imposed
2104 by chapter 376 or chapter 403 for preexisting soil or
2105 groundwater contamination due solely to its ownership. However,
2106 this subsection does not affect the rights or liabilities of any
2107 past or future owners of the escheated property and does not
2108 affect the liability of any governmental entity for the results
2109 of its actions that create or exacerbate a pollution source.
2110 (b) The county and the Department of Environmental
2111 Protection may enter into a written agreement for the
2112 performance, funding, and reimbursement of the investigative and
2113 remedial acts necessary for a property that escheats to the
2114 county.
2115 (9) Consolidated applications on more than one tax
2116 certificate are allowed, but a separate statement shall be
2117 issued pursuant to subsection (4), and a separate tax deed shall
2118 be issued pursuant to s. 197.552, for each parcel of property
2119 shown on the tax certificate.
2120 (10) Any fees collected pursuant to this section shall be
2121 refunded to the certificateholder in the event that the tax deed
2122 sale is canceled for any reason.
2123 (11) For any property acquired under this section by the
2124 county for the express purpose of providing infill housing, the
2125 board of county commissioners may, in accordance with s.
2126 197.447, cancel county-held tax certificates and omitted years’
2127 taxes on such properties. Furthermore, the county may not
2128 transfer a property acquired under this section specifically for
2129 infill housing back to a taxpayer who failed to pay the
2130 delinquent taxes or charges that led to the issuance of the tax
2131 certificate or lien. For purposes of this subsection only, the
2132 term “taxpayer” includes the taxpayer’s family or any entity in
2133 which the taxpayer or taxpayer’s family has any interest.
2134 Section 49. Section 197.542, Florida Statutes, is amended
2135 to read:
2136 197.542 Sale at public auction.—
2137 (1) Real property The lands advertised for sale to the
2138 highest bidder as a result of an application filed under s.
2139 197.502 shall be sold at public auction by the clerk of the
2140 circuit court, or his or her deputy, of the county where the
2141 property is lands are located on the date, at the time, and at
2142 the location as set forth in the published notice, which must
2143 shall be during the regular hours the clerk’s office is open. At
2144 the time and place, the clerk shall read the notice of sale and
2145 shall offer the lands described in the notice for sale to the
2146 highest bidder for cash at public outcry. The amount required to
2147 redeem the tax certificate, plus the amounts paid by the holder
2148 to the clerk of the circuit court in charges for costs of sale,
2149 redemption of other tax certificates on the same property lands,
2150 and all other costs to the applicant for tax deed, plus interest
2151 thereon at the rate of 1.5 percent per month for the period
2152 running from the month after the date of application for the
2153 deed through the month of sale and costs incurred for the
2154 service of notice provided for in s. 197.522(2), shall be
2155 considered the bid of the certificateholder for the property. If
2156 tax certificates exist or if delinquent taxes accrued subsequent
2157 to the filing of the tax deed application, the amount required
2158 to redeem such tax certificates or pay such delinquent taxes
2159 shall be included in the minimum bid. However, if the land to be
2160 sold is assessed on the latest tax roll as homestead property,
2161 the bid of the certificateholder shall be increased to include
2162 an amount equal to one-half of the assessed value of the
2163 homestead property as required by s. 197.502. If there are no
2164 higher bids, the property land shall be struck off and sold to
2165 the certificateholder, who shall forthwith pay to the clerk any
2166 amounts included in the minimum bid, the documentary stamp tax
2167 and recording fees due. Upon payment, and a tax deed shall
2168 thereupon be issued and recorded by the clerk. The tax deed
2169 applicant shall have the option of placing the property on the
2170 list of lands available for taxes in lieu of paying any
2171 additional sums due as a result of the increased minimum bid,
2172 documentary stamps, or recording fees.
2173 (2) If there are other bids, The certificateholder has
2174 shall have the right to bid as others present may bid, and the
2175 property shall be struck off and sold to the highest bidder. The
2176 high bidder may be required to shall post with the clerk a
2177 nonrefundable cash deposit of 5 percent of the bid $200 at the
2178 time of the sale, to be applied to the sale price at the time of
2179 full payment. Notice of the this deposit requirement must shall
2180 be posted at the auction site, and the clerk may require that
2181 bidders to show their willingness and ability to post the cost
2182 deposit. If full payment of the final bid and of documentary
2183 stamp tax and recording fees is not made within 24 hours,
2184 excluding weekends and legal holidays, the clerk shall cancel
2185 all bids, readvertise the sale as provided in this section, and
2186 pay all costs of the sale from the deposit. Any remaining funds
2187 must be applied toward the opening bid. The clerk may refuse to
2188 recognize the bid of any person who has previously bid and
2189 refused, for any reason, to honor such bid.
2190 (3) If the sale is canceled for any reason, the clerk shall
2191 immediately readvertise the sale to be held within no later than
2192 30 days after the date the sale was canceled. Only one
2193 advertisement is necessary. No further notice is required. The
2194 amount of the opening statutory (opening) bid shall be increased
2195 by the cost of advertising, additional clerk’s fees as provided
2196 for in s. 28.24(21), and interest as provided for in subsection
2197 (1). The clerk must shall receive full payment prior to the
2198 issuance of the tax deed.
2199 (4)(a) A clerk may conduct electronic tax deed sales in
2200 lieu of public outcry. The clerk must comply with the procedures
2201 provided in this chapter, except that electronic proxy bidding
2202 shall be allowed and the clerk may require bidders to advance
2203 sufficient funds to pay the deposit required by subsection (2).
2204 The clerk shall provide access to the electronic sale by
2205 computer terminals open to the public at a designated location.
2206 A clerk who conducts such electronic sales may receive
2207 electronic deposits and payments related to the sale. The
2208 portion of an advance deposit from a winning bidder required by
2209 subsection (2) shall, upon acceptance of the winning bid, be
2210 subject to the fee under s. 28.24(10).
2211 (b) Nothing in this subsection shall be construed to
2212 restrict or limit the authority of a charter county from
2213 conducting electronic tax deed sales. In a charter county where
2214 the clerk of the circuit court does not conduct all electronic
2215 sales, the charter county shall be permitted to receive
2216 electronic deposits and payments related to sales it conducts,
2217 as well as to subject the winning bidder to a fee, consistent
2218 with the schedule in s. 28.24(10).
2219 Section 50. Section 197.522, Florida Statutes, is amended
2220 to read:
2221 197.522 Notice to owner when application for tax deed is
2222 made.—
2223 (1)(a) Except as provided herein, the clerk of the circuit
2224 court shall notify, by certified mail with return receipt
2225 requested or by registered mail if the notice is to be sent
2226 outside the continental United States, the persons listed in the
2227 tax collector’s statement pursuant to s. 197.502(4) that an
2228 application for a tax deed has been made. Such notice shall be
2229 mailed at least 20 days prior to the date of sale. If no address
2230 is listed in the tax collector’s statement, then no notice shall
2231 be required.
2232 (b) The clerk shall enclose with every copy mailed a
2233 statement as follows:
2234 WARNING: There are unpaid taxes on property which you own
2235 or in which you have a legal interest. Such property will be
2236 sold at public auction notwithstanding its classification as
2237 homestead property, if applicable. The property will be sold at
2238 public auction on ...(date)... unless the back taxes are paid.
2239 To make payment, or to receive further information, contact the
2240 clerk of court immediately at ...(address)..., ...(telephone
2241 number)....
2242 (c) The clerk shall complete and attach to the affidavit of
2243 the publisher a certificate containing the names and addresses
2244 of those persons notified and the date the notice was mailed.
2245 The certificate shall be signed by the clerk and the clerk’s
2246 official seal affixed. The certificate shall be prima facie
2247 evidence of the fact that the notice was mailed. If no address
2248 is listed on the tax collector’s certification, the clerk shall
2249 execute a certificate to that effect.
2250 (d) The failure of anyone to receive notice as provided
2251 herein shall not affect the validity of the tax deed issued
2252 pursuant to the notice.
2253 (e) A printed copy of the notice as published in the
2254 newspaper, accompanied by the warning statement described in
2255 paragraph (b), shall be deemed sufficient notice.
2256 (2)(a) In addition to the notice provided in subsection
2257 (1), for property that was not classified as homestead property
2258 on the most recent assessment roll prior to the tax deed
2259 application, the sheriff of the county in which the legal
2260 titleholder resides shall, at least 20 days prior to the date of
2261 sale, notify the legal titleholder of record of the property on
2262 which the tax certificate is outstanding. The original notice
2263 and sufficient copies shall be prepared by the clerk and
2264 provided to the sheriff. Such notice shall be served as
2265 specified in chapter 48; if the sheriff is unable to make
2266 service, he or she shall post a copy of the notice in a
2267 conspicuous place at the legal titleholder’s last known address.
2268 The inability of the sheriff to serve notice on the legal
2269 titleholder shall not affect the validity of the tax deed issued
2270 pursuant to the notice. A legal titleholder of record who
2271 resides outside the state may be notified by the clerk as
2272 provided in subsection (1). The notice shall be in substantially
2273 the following form:
2274 WARNING
2275
2276 There are unpaid taxes on the property which you own. Such
2277 property will be sold at public auction notwithstanding its
2278 classification as homestead property, if applicable. The
2279 property will be sold at public auction on ...(date)... unless
2280 the back taxes are paid. To make arrangements for payment, or to
2281 receive further information, contact the clerk of court at
2282 ...(address)..., ...(telephone number)....
2283
2284 In addition, if the legal titleholder does not reside in the
2285 county in which the property to be sold is located, a copy of
2286 such notice shall be posted in a conspicuous place on the
2287 property by the sheriff of the county in which the property is
2288 located. However, no posting of notice shall be required if the
2289 property to be sold is classified for assessment purposes,
2290 according to use classifications established by the department,
2291 as nonagricultural acreage or vacant land.
2292 (b) In addition to the notice provided in subsection (1),
2293 for property classified as homestead property on the most recent
2294 assessment roll prior to the tax deed application, the sheriff
2295 of the county in which the legal titleholder resides shall, at
2296 least 45 days prior to the date of sale, provide notice that a
2297 tax certificate is outstanding on such homestead property to the
2298 legal titleholder of record. The original notice and sufficient
2299 copies shall be prepared by the clerk of the circuit court and
2300 provided to the sheriff. Such notice shall be served as provided
2301 in chapter 48. If unable to make service, the sheriff shall post
2302 a copy of the notice in a conspicuous place at the homestead
2303 property address. The return of service shall indicate, in
2304 addition to the details of service, whether the residence exists
2305 and whether the residence appears to be occupied. The inability
2306 of the sheriff to serve notice on the legal titleholder of
2307 homestead property subject to an outstanding tax certificate
2308 does not affect the validity of a tax deed issued on such
2309 property pursuant to the notice. The notice shall be in
2310 substantially the following form:
2311 WARNING
2312
2313 There are unpaid taxes on the homestead property you
2314 own. Such property will be sold at public auction on
2315 (date), unless the back taxes are paid,
2316 notwithstanding its classification as homestead
2317 property. To make arrangements for payment or to
2318 receive further information, contact the clerk of the
2319 court immediately at (address), (telephone number).
2320
2321 (c)(b) In addition to the notice provided in subsection
2322 (1), the clerk shall notify by certified mail with return
2323 receipt requested, or by registered mail if the notice is to be
2324 sent outside the continental United States, the persons listed
2325 in the tax collector’s statement pursuant to s. 197.502(4)(h)
2326 and to the tax deed applicant that application for a tax deed
2327 has been made. Such notice shall be mailed at least 20 days
2328 prior to the date of sale. If no address is listed in the tax
2329 collector’s statement, then no notice shall be required.
2330 Enclosed with the copy of the notice shall be a statement in
2331 substantially the following form:
2332 WARNING
2333
2334 There are unpaid taxes on property contiguous to your
2335 property. The property with the unpaid taxes will be
2336 sold at auction on ...(date)... unless the back taxes
2337 are paid. To make payment, or to receive further
2338 information about the purchase of the property,
2339 contact the clerk of court immediately at
2340 ...(address)..., ...(telephone number)....
2341
2342 Neither the failure of the tax collector to include the list of
2343 contiguous property owners pursuant to s. 197.502(4)(h) in his
2344 or her statement to the clerk nor the failure of the clerk to
2345 mail this notice to any or all of the persons listed in the tax
2346 collector’s statement pursuant to s. 197.502(4)(h) shall be a
2347 basis to challenge the validity of the tax deed issued pursuant
2348 to any notice under this section.
2349 (3) Nothing in this chapter shall be construed to prevent
2350 the tax collector, or any other public official, in his or her
2351 discretion from giving additional notice in any form concerning
2352 tax certificates and tax sales beyond the minimum requirements
2353 of this chapter.
2354 Section 51. Section 197.552, Florida Statutes, is amended
2355 to read:
2356 197.552 Tax deeds.—All tax deeds shall be issued in the
2357 name of a county and must shall be signed by the clerk of the
2358 county. The deed shall be witnessed by two witnesses, the
2359 official seal shall be attached thereto, and the deed shall be
2360 acknowledged or proven as other deeds. Except as specifically
2361 provided in this chapter, no right, interest, restriction, or
2362 other covenant survives shall survive the issuance of a tax
2363 deed, except that a lien of record held by a municipal or county
2364 governmental unit, special district, or community development
2365 district, including tax certificates on the property which were
2366 not incorporated in the tax deed application, if when such lien
2367 is not satisfied after as of the disbursement of proceeds of
2368 sale under the provisions of s. 197.582, shall survive the
2369 issuance of a tax deed. However, liens surviving the issuance of
2370 a tax deed may not provide a basis to foreclose against the
2371 interest of the tax deed owner unless the owner is reimbursed
2372 for the price of acquiring the tax deed, including recording
2373 fees and documentary stamps, by the holder of the surviving lien
2374 or at the time of a foreclosure sale. If a foreclosure sale
2375 results in insufficient funds to satisfy a surviving lien and
2376 reimburse the tax deed owner, the proceeds of the foreclosure
2377 sale shall be distributed pro rata in recognition of the equal
2378 dignity of lien and the tax deed. Municipal or county government
2379 liens shall survive as to principal only, and only if such liens
2380 are recorded in the public records of the county prior to the
2381 tax deed sale. The charges by the clerk shall be as provided in
2382 s. 28.24. Tax deeds issued to a purchaser of property land for
2383 delinquent taxes must shall be in the form prescribed by the
2384 department. All deeds issued pursuant to this section are shall
2385 be prima facie evidence of the regularity of all proceedings
2386 from the valuation of the property lands to the issuance of the
2387 deed, inclusive.
2388 Section 52. Subsection (2) of section 197.582, Florida
2389 Statutes, is amended to read:
2390 197.582 Disbursement of proceeds of sale.—
2391 (2) If the property is purchased for an amount in excess of
2392 the statutory bid of the certificateholder, the excess shall be
2393 paid over and disbursed by the clerk. If the property purchased
2394 is homestead property and the statutory bid includes an amount
2395 equal to at least one-half of the assessed value of the
2396 homestead, that amount shall be treated as excess and
2397 distributed in the same manner. The clerk shall distribute the
2398 excess to the governmental units for the payment of any lien of
2399 record held by a governmental unit against the property,
2400 including any tax certificates not incorporated in the tax deed
2401 application and omitted taxes, if any. If In the event the
2402 excess is not sufficient to pay all of such liens in full, the
2403 excess shall then be paid to each governmental unit pro rata.
2404 If, after all liens of record of the governmental units upon the
2405 property are paid in full, there remains a balance of
2406 undistributed funds, the balance of the purchase price shall be
2407 retained by the clerk for the benefit of the persons described
2408 in s. 197.522(1)(a), except those persons described in s.
2409 197.502(4)(h), as their interests may appear. The clerk shall
2410 mail notices to such persons notifying them of the funds held
2411 for their benefit. Any service charges, at the same rate as
2412 prescribed in s. 28.24(10), and costs of mailing notices shall
2413 be paid out of the excess balance held by the clerk. Excess
2414 proceeds shall be held and disbursed in the same manner as
2415 unclaimed redemption moneys in s. 197.473. If In the event
2416 excess proceeds are not sufficient to cover the service charges
2417 and mailing costs, the clerk shall receive the total amount of
2418 excess proceeds as a service charge.
2419 Section 53. Section 192.0105, Florida Statutes, is amended
2420 to read
2421 192.0105 Taxpayer rights.—There is created a Florida
2422 Taxpayer’s Bill of Rights for property taxes and assessments to
2423 guarantee that the rights, privacy, and property of the
2424 taxpayers of this state are adequately safeguarded and protected
2425 during tax levy, assessment, collection, and enforcement
2426 processes administered under the revenue laws of this state. The
2427 Taxpayer’s Bill of Rights compiles, in one document, brief but
2428 comprehensive statements that summarize the rights and
2429 obligations of the property appraisers, tax collectors, clerks
2430 of the court, local governing boards, the Department of Revenue,
2431 and taxpayers. Additional rights afforded to payors of taxes and
2432 assessments imposed under the revenue laws of this state are
2433 provided in s. 213.015. The rights afforded taxpayers to assure
2434 that their privacy and property are safeguarded and protected
2435 during tax levy, assessment, and collection are available only
2436 insofar as they are implemented in other parts of the Florida
2437 Statutes or rules of the Department of Revenue. The rights so
2438 guaranteed to state taxpayers in the Florida Statutes and the
2439 departmental rules include:
2440 (1) THE RIGHT TO KNOW.—
2441 (a) The right to be mailed notice of proposed property
2442 taxes and proposed or adopted non-ad valorem assessments (see
2443 ss. 194.011(1), 200.065(2)(b) and (d) and (13)(a), and 200.069).
2444 The notice must also inform the taxpayer that the final tax bill
2445 may contain additional non-ad valorem assessments (see s.
2446 200.069(10)).
2447 (b) The right to notification of a public hearing on each
2448 taxing authority’s tentative budget and proposed millage rate
2449 and advertisement of a public hearing to finalize the budget and
2450 adopt a millage rate (see s. 200.065(2)(c) and (d)).
2451 (c) The right to advertised notice of the amount by which
2452 the tentatively adopted millage rate results in taxes that
2453 exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)).
2454 The right to notification by first-class mail of a comparison of
2455 the amount of the taxes to be levied from the proposed millage
2456 rate under the tentative budget change, compared to the previous
2457 year’s taxes, and also compared to the taxes that would be
2458 levied if no budget change is made (see ss. 200.065(2)(b) and
2459 200.069(2), (3), (4), and (9)).
2460 (d) The right that the adopted millage rate will not exceed
2461 the tentatively adopted millage rate. If the tentative rate
2462 exceeds the proposed rate, each taxpayer shall be mailed notice
2463 comparing his or her taxes under the tentatively adopted millage
2464 rate to the taxes under the previously proposed rate, before a
2465 hearing to finalize the budget and adopt millage (see s.
2466 200.065(2)(d)).
2467 (e) The right to be sent notice by first-class mail of a
2468 non-ad valorem assessment hearing at least 20 days before the
2469 hearing with pertinent information, including the total amount
2470 to be levied against each parcel. All affected property owners
2471 have the right to appear at the hearing and to file written
2472 objections with the local governing board (see s. 197.3632(4)(b)
2473 and (c) and (10)(b)2.b.).
2474 (f) The right of an exemption recipient to be sent a
2475 renewal application for that exemption, the right to a receipt
2476 for homestead exemption claim when filed, and the right to
2477 notice of denial of the exemption (see ss. 196.011(6),
2478 196.131(1), 196.151, and 196.193(1)(c) and (5)).
2479 (g) The right, on property determined not to have been
2480 entitled to homestead exemption in a prior year, to notice of
2481 intent from the property appraiser to record notice of tax lien
2482 and the right to pay tax, penalty, and interest before a tax
2483 lien is recorded for any prior year (see s. 196.161(1)(b)).
2484 (h) The right to be informed during the tax collection
2485 process, including: notice of tax due; notice of back taxes;
2486 notice of late taxes and assessments and consequences of
2487 nonpayment; opportunity to pay estimated taxes and non-ad
2488 valorem assessments when the tax roll will not be certified in
2489 time; notice when interest begins to accrue on delinquent
2490 provisional taxes; notice of the right to prepay estimated taxes
2491 by installment; a statement of the taxpayer’s estimated tax
2492 liability for use in making installment payments; and notice of
2493 right to defer taxes and non-ad valorem assessments on homestead
2494 property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2495 197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2496 193.1145(10)(a), and 197.254(1)). A taxpayer is deemed to have
2497 waived the right to know if the taxpayer fails to provide
2498 current contact information to the county property appraiser and
2499 tax collector.
2500 (i) The right to an advertisement in a newspaper listing
2501 names of taxpayers who are delinquent in paying tangible
2502 personal property taxes, with amounts due, and giving notice
2503 that interest is accruing at 18 percent and that, unless taxes
2504 are paid, warrants will be issued, prior to petition made with
2505 the circuit court for an order to seize and sell property (see
2506 s. 197.402(2)).
2507 (j) The right to be mailed notice when a petition has been
2508 filed with the court for an order to seize and sell property and
2509 the right to be mailed notice, and to be served notice by the
2510 sheriff, before the date of sale, that application for tax deed
2511 has been made and property will be sold unless back taxes are
2512 paid (see ss. 197.413(5), 197.502(4)(a), and 197.522(1)(a) and
2513 (2)).
2514 (k) The right to have certain taxes and special assessments
2515 levied by special districts individually stated on the “Notice
2516 of Proposed Property Taxes and Proposed or Adopted Non-Ad
2517 Valorem Assessments” (see s. 200.069).
2518 (2) THE RIGHT TO DUE PROCESS.—
2519 (a) The right to an informal conference with the property
2520 appraiser to present facts the taxpayer considers to support
2521 changing the assessment and to have the property appraiser
2522 present facts supportive of the assessment upon proper request
2523 of any taxpayer who objects to the assessment placed on his or
2524 her property (see s. 194.011(2)).
2525 (b) The right to petition the value adjustment board over
2526 objections to assessments, denial of exemption, denial of
2527 agricultural classification, denial of historic classification,
2528 denial of high-water recharge classification, disapproval of tax
2529 deferral, and any penalties on deferred taxes imposed for
2530 incorrect information willfully filed. Payment of estimated
2531 taxes does not preclude the right of the taxpayer to challenge
2532 his or her assessment (see ss. 194.011(3), 196.011(6) and
2533 (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2534 193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2535 (c) The right to file a petition for exemption or
2536 agricultural classification with the value adjustment board when
2537 an application deadline is missed, upon demonstration of
2538 particular extenuating circumstances for filing late (see ss.
2539 193.461(3)(a) and 196.011(1), (7), (8), and (9)(d)).
2540 (d) The right to prior notice of the value adjustment
2541 board’s hearing date and the right to the hearing within 4 hours
2542 of scheduled time (see s. 194.032(2)).
2543 (e) The right to notice of date of certification of tax
2544 rolls and receipt of property record card if requested (see ss.
2545 193.122(2) and (3) and 194.032(2)).
2546 (f) The right, in value adjustment board proceedings, to
2547 have all evidence presented and considered at a public hearing
2548 at the scheduled time, to be represented by an attorney or
2549 agent, to have witnesses sworn and cross-examined, and to
2550 examine property appraisers or evaluators employed by the board
2551 who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2552 and 194.035(2)).
2553 (g) The right to be mailed a timely written decision by the
2554 value adjustment board containing findings of fact and
2555 conclusions of law and reasons for upholding or overturning the
2556 determination of the property appraiser, and the right to
2557 advertised notice of all board actions, including appropriate
2558 narrative and column descriptions, in brief and nontechnical
2559 language (see ss. 194.034(2) and 194.037(3)).
2560 (h) The right at a public hearing on non-ad valorem
2561 assessments or municipal special assessments to provide written
2562 objections and to provide testimony to the local governing board
2563 (see ss. 197.3632(4)(c) and 170.08).
2564 (i) The right to bring action in circuit court to contest a
2565 tax assessment or appeal value adjustment board decisions to
2566 disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2567 and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2568 (3) THE RIGHT TO REDRESS.—
2569 (a) The right to discounts for early payment on all taxes
2570 and non-ad valorem assessments collected by the tax collector,
2571 the right to pay installment payments with discounts, and the
2572 right to pay delinquent personal property taxes under an
2573 installment payment program when implemented by the county tax
2574 collector (see ss. 197.162, 197.3632(8) and (10)(b)3.,
2575 197.222(1), and 197.4155).
2576 (b) The right, upon filing a challenge in circuit court and
2577 paying taxes admitted in good faith to be owing, to be issued a
2578 receipt and have suspended all procedures for the collection of
2579 taxes until the final disposition of the action (see s.
2580 194.171(3)).
2581 (c) The right to have penalties reduced or waived upon a
2582 showing of good cause when a return is not intentionally filed
2583 late, and the right to pay interest at a reduced rate if the
2584 court finds that the amount of tax owed by the taxpayer is
2585 greater than the amount the taxpayer has in good faith admitted
2586 and paid (see ss. 193.072(4) and 194.192(2)).
2587 (d) The right to a refund when overpayment of taxes has
2588 been made under specified circumstances (see ss. 193.1145(8)(e)
2589 and 197.182(1)).
2590 (e) The right to an extension to file a tangible personal
2591 property tax return upon making proper and timely request (see
2592 s. 193.063).
2593 (f) The right to redeem real property and redeem tax
2594 certificates at any time before full payment for a tax deed is
2595 made to the clerk of the court, including documentary stamps and
2596 recording fees issued, and the right to have tax certificates
2597 canceled if sold where taxes had been paid or if other error
2598 makes it void or correctable. Property owners have the right to
2599 be free from contact by a certificateholder for 2 years after
2600 April 1 of the year the tax certificate is issued (see ss.
2601 197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2602 197.472(1) and (7)).
2603 (g) The right of the taxpayer, property appraiser, tax
2604 collector, or the department, as the prevailing party in a
2605 judicial or administrative action brought or maintained without
2606 the support of justiciable issues of fact or law, to recover all
2607 costs of the administrative or judicial action, including
2608 reasonable attorney’s fees, and of the department and the
2609 taxpayer to settle such claims through negotiations (see ss.
2610 57.105 and 57.111).
2611 (4) THE RIGHT TO CONFIDENTIALITY.—
2612 (a) The right to have information kept confidential,
2613 including federal tax information, ad valorem tax returns,
2614 social security numbers, all financial records produced by the
2615 taxpayer, Form DR-219 returns for documentary stamp tax
2616 information, and sworn statements of gross income, copies of
2617 federal income tax returns for the prior year, wage and earnings
2618 statements (W-2 forms), and other documents (see ss. 192.105,
2619 193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2620 (b) The right to limiting access to a taxpayer’s records by
2621 a property appraiser, the Department of Revenue, and the Auditor
2622 General only to those instances in which it is determined that
2623 such records are necessary to determine either the
2624 classification or the value of taxable nonhomestead property
2625 (see s. 195.027(3)).
2626
2627 Notwithstanding the right to information contained in this
2628 section, s. 197.122 applies, and it is the property owner’s
2629 obligation to obtain the necessary information from the
2630 applicable governmental officials.
2631 Section 54. Paragraph (d) of subsection (3) of section
2632 194.011, Florida Statutes, is amended to read:
2633 194.011 Assessment notice; objections to assessments.—
2634 (3) A petition to the value adjustment board must be in
2635 substantially the form prescribed by the department.
2636 Notwithstanding s. 195.022, a county officer may not refuse to
2637 accept a form provided by the department for this purpose if the
2638 taxpayer chooses to use it. A petition to the value adjustment
2639 board shall describe the property by parcel number and shall be
2640 filed as follows:
2641 (d) The petition may be filed, as to valuation issues, at
2642 any time during the taxable year on or before the 25th day
2643 following the mailing of notice by the property appraiser as
2644 provided in subsection (1). With respect to an issue involving
2645 the denial of an exemption, an agricultural or high-water
2646 recharge classification application, an application for
2647 classification as historic property used for commercial or
2648 certain nonprofit purposes, or a deferral, the petition must be
2649 filed at any time during the taxable year on or before the 30th
2650 day following the mailing of the notice by the property
2651 appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2652 196.193 or notice by the tax collector under s. 197.2425
2653 197.253.
2654 Section 55. Subsection (1) of section 194.013, Florida
2655 Statutes, is amended to read:
2656 194.013 Filing fees for petitions; disposition; waiver.—
2657 (1) If so required by resolution of the value adjustment
2658 board, a petition filed pursuant to s. 194.011 shall be
2659 accompanied by a filing fee to be paid to the clerk of the value
2660 adjustment board in an amount determined by the board not to
2661 exceed $15 for each separate parcel of property, real or
2662 personal, covered by the petition and subject to appeal.
2663 However, no such filing fee may be required with respect to an
2664 appeal from the disapproval of homestead exemption under s.
2665 196.151 or from the denial of tax deferral under s. 197.2425
2666 197.253. Only a single filing fee shall be charged under this
2667 section as to any particular parcel of property despite the
2668 existence of multiple issues and hearings pertaining to such
2669 parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2670 or (f), a single filing fee shall be charged. Such fee shall be
2671 calculated as the cost of the special magistrate for the time
2672 involved in hearing the joint petition and shall not exceed $5
2673 per parcel. Said fee is to be proportionately paid by affected
2674 parcel owners.
2675 Section 56. Subsection (12) of section 196.011, Florida
2676 Statutes, is amended to read:
2677 196.011 Annual application required for exemption.—
2678 (12) Notwithstanding subsection (1), when the owner of
2679 property otherwise entitled to a religious exemption from ad
2680 valorem taxation fails to timely file an application for
2681 exemption, and because of a misidentification of property
2682 ownership on the property tax roll the owner is not properly
2683 notified of the tax obligation by the property appraiser and the
2684 tax collector, the owner of the property may file an application
2685 for exemption with the property appraiser. The property
2686 appraiser must consider the application, and if he or she
2687 determines the owner of the property would have been entitled to
2688 the exemption had the property owner timely applied, the
2689 property appraiser must grant the exemption. Any taxes assessed
2690 on such property shall be canceled, and if paid, refunded. Any
2691 tax certificates outstanding on such property shall be canceled
2692 and refund made pursuant to s. 197.432(11) s. 197.432(10).
2693 Section 57. Section 197.603, Florida Statutes, is created
2694 to read:
2695 197.603 Declaration of legislative findings and intent.—The
2696 legislature finds that the state has a strong interest in
2697 ensuring due process and public confidence in a uniform, fair,
2698 efficient, and accountable collection of property taxes by
2699 county tax collectors. Therefore, tax collectors shall be
2700 supervised by the Department of Revenue pursuant to s.
2701 195.022(1). Moreover, the Legislature intends that the property
2702 tax collection authorized by this chapter under s. 9(a), Art.
2703 VII of the State Constitution, be free from the influence or the
2704 appearance of influence of the local governments who levy
2705 property taxes and receive property tax revenues.
2706 Section 58. Sections 197.202, 197.242, 197.304, 197.3041,
2707 197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2708 197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2709 197.3077, 197.3078 and 197.3079, Florida Statutes, are repealed.
2710 Section 59. This act shall take effect July 1, 2009.