HB 695

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, 197.172,
4	197.182, 197.222, 197.2301, 197.322, 197.332, 197.343,
5	197.344, 197.3635, 197.373, 197.402, 197.403, 197.413,
6	197.414, 197.4155, 197.416, 197.417, 197.432, 197.4325,
7	197.442, 197.443, 197.462, 197.472, 197.473, 197.482,
8	197.492, 197.502, 197.542, 197.552, and 197.582, F.S.;
9	revising, updating, and consolidating provisions of
10	chapter 197, F.S., relating to definitions, tax
11	collectors, lien of taxes, returns and assessments, unpaid
12	or omitted taxes, discounts, interest rates, Department of
13	Revenue responsibilities, tax bills, judicial sales,
14	prepayment of taxes, assessment rolls, duties of tax
15	collectors, tax notices, delinquent taxes, lienholders,
16	special assessments, non-ad valorem assessments, tax
17	payments, distribution of taxes, advertisements of
18	property with delinquent taxes, attachment, delinquent
19	personal property taxes, sales of property, tax
20	certificates, tax deeds, and tax sales; creating s.
21	197.146, F.S.; authorizing tax collectors to issue
22	certificates of correction to tax rolls and outstanding
23	delinquent taxes for uncollectable personal property
24	accounts; requiring the tax collector to notify the
25	property appraiser; providing construction; creating ss.
26	197.2421 and 197.2423, F.S., renumbering and amending ss.
27	197.253, 197.303, and 197.3071, F.S., and amending ss.
28	197.243, 197.252, 197.254, 197.262, 197.263, 197.272,
29	197.282, 197.292, 197.301, and 197.312, F.S.; revising,
30	updating, and consolidating provisions of chapter 197,
31	F.S., relating to deferral of tax payments for real
32	property, homestead property, recreational and commercial
33	working waterfront property, and affordable rental
34	property; creating s. 197.4725, F.S.; providing
35	authorization and requirements for purchase of county-held
36	tax certificates; specifying required amounts to be paid;
37	providing for fees; providing for electronic services;
38	amending ss. 192.0105, 194.011, and 194.013, F.S.;
39	correcting cross-references; repealing s. 197.202, F.S.,
40	relating to destruction of 20-year-old tax receipts;
41	repealing s. 197.242, F.S., relating to a short title;
42	repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
43	197.3044, 197.3045, 197.3046, 197.3047, 197.307, 197.3072,
44	197.3073, 197.3074, 197.3075, 197.3076, 197.3077,
45	197.3078, and 197.3079, F.S., relating to deferrals of tax
46	payments; repealing s. 197.433, F.S., relating to
47	duplicate certificates; providing an effective date.
48
49	Be It Enacted by the Legislature of the State of Florida:
50
51	Section 1.  Section 197.102, Florida Statutes, is amended
52	to read:
53	197.102  Definitions.--As used in this chapter, the
54	following definitions apply, unless the context clearly requires
55	otherwise:
56	(1)  "Department," unless otherwise specified, means the
57	Department of Revenue.
58	(2)  "Omitted taxes" means those taxes which have not been
59	extended on the tax roll against a parcel of property after the
60	property has been placed upon the list of lands available for
61	taxes pursuant to s. 197.502.
62	(3)  "Proxy bidding" means a method of bidding by which a
63	bidder authorizes an agent, whether an individual or an
64	electronic agent, to place bids on his or her behalf.
65	(4)  "Random number generator" means a computational device
66	designed to generate a sequence of numbers that lack any pattern
67	and is used to resolve a tie when multiple bidders have bid the
68	same lowest amount by assigning a number to each of the tied
69	bidders and randomly determining which one of those numbers is
70	the winner.
71	(5)(3)  "Tax certificate" means a paper or electronic legal
72	document, representing unpaid delinquent real property taxes,
73	non-ad valorem assessments, including special assessments,
74	interest, and related costs and charges, issued in accordance
75	with this chapter against a specific parcel of real property and
76	becoming a first lien thereon, superior to all other liens,
77	except as provided by s. 197.573(2).
78	(6)(4)  "Tax notice" means the paper or electronic tax bill
79	sent to taxpayers for payment of any taxes or special
80	assessments collected pursuant to this chapter, or the bill sent
81	to taxpayers for payment of the total of ad valorem taxes and
82	non-ad valorem assessments collected pursuant to s. 197.3632.
83	(7)(5)  "Tax receipt" means the paid tax notice.
84	(8)(6)  "Tax rolls" and "assessment rolls" are synonymous
85	and mean the rolls prepared by the property appraiser pursuant
86	to chapter 193 and certified pursuant to s. 193.122.
87	(9)(7)  However, when a local government uses the method
88	set forth in s. 197.3632, the following definitions shall apply:
89	(a)  "Ad valorem tax roll" means the roll prepared by the
90	property appraiser and certified to the tax collector for
91	collection.
92	(b)  "Non-ad valorem assessment roll" means a roll prepared
93	by a local government and certified to the tax collector for
94	collection.
95	Section 2.  Section 197.122, Florida Statutes, is amended
96	to read:
97	197.122  Lien of taxes; dates; application.--
98	(1)  All taxes imposed pursuant to the State Constitution
99	and laws of this state shall be a first lien, superior to all
100	other liens, on any property against which the taxes have been
101	assessed and shall continue in full force from January 1 of the
102	year the taxes were levied until discharged by payment or until
103	barred under chapter 95. If All personal property tax liens, to
104	the extent that the property to which the lien applies cannot be
105	located in the county or to the extent that the sale of the
106	property is insufficient to pay all delinquent taxes, interest,
107	fees, and costs due, a personal property tax lien shall apply be
108	liens against all other personal property of the taxpayer in the
109	county. However, a lien such liens against other personal
110	property does shall not apply against such property that which
111	has been sold, and is such liens against other personal property
112	shall be subordinate to any valid prior or subsequent liens
113	against such other property. An No act of omission or commission
114	on the part of a any property appraiser, tax collector, board of
115	county commissioners, clerk of the circuit court, or county
116	comptroller, or their deputies or assistants, or newspaper in
117	which an any advertisement of sale may be published does not
118	shall operate to defeat the payment of taxes, interest, fees,
119	and costs due and; but any acts of omission or commission may be
120	corrected at any time by the officer or party responsible for
121	them in the same like manner as provided by law for performing
122	acts in the first place., and When so corrected, they shall be
123	considered construed as valid ab initio and do not shall in no
124	way affect any process by law for the enforcement of the
125	collection of the any tax. All owners of property are shall be
126	held to know that taxes are due and payable annually and are
127	responsible for charged with the duty of ascertaining the amount
128	of current and delinquent taxes and paying them before April 1
129	of the year following the year in which taxes are assessed. A No
130	sale or conveyance of real or personal property for nonpayment
131	of taxes may not shall be held invalid except upon proof that:
132	(a)  The property was not subject to taxation;
133	(b)  The taxes were had been paid before the sale of
134	personal property; or
135	(c)  The real property was had been redeemed before
136	recording the execution and delivery of a deed based upon a
137	certificate issued for nonpayment of taxes.
138	(2)  A lien created through the sale of a tax certificate
139	may not be foreclosed or enforced in any manner except as
140	prescribed in this chapter.
141	(3)  A property appraiser shall may also correct a material
142	mistake of fact relating to an essential condition of the
143	subject property to reduce an assessment that if to do so
144	requires only the exercise of judgment as to the effect of the
145	mistake of fact on the assessed or taxable value of that mistake
146	of fact.
147	(a)  As used in this subsection, the term "an essential
148	condition of the subject property" means a characteristic of the
149	subject parcel, including only:
150	1.  Environmental restrictions, zoning restrictions, or
151	restrictions on permissible use;
152	2.  Acreage;
153	3.  Wetlands or other environmental lands that are or have
154	been restricted in use because of such environmental features;
155	4.  Access to usable land;
156	5.  Any characteristic of the subject parcel which
157	characteristic, in the property appraiser's opinion, caused the
158	appraisal to be clearly erroneous; or
159	6.  Depreciation of the property that was based on a latent
160	defect of the property which existed but was not readily
161	discernible by inspection on January 1, but not depreciation
162	resulting from any other cause.
163	(b)  The material mistake of fact must may be corrected by
164	the property appraiser, in the same like manner as provided by
165	law for performing the act in the first place, only within 1
166	year after the approval of the tax roll pursuant to s. 193.1142,
167	and, if when so corrected, the act becomes valid ab initio and
168	does not affect in no way affects any process by law for the
169	enforcement of the collection of the any tax. If the such a
170	correction results in a refund of taxes paid on the basis of an
171	erroneous assessment included contained on the current year's
172	tax roll for years beginning January 1, 1999, or later, the
173	property appraiser, at his or her option, may request that the
174	department to pass upon the refund request pursuant to s.
175	197.182 or may submit the correction and refund order directly
176	to the tax collector for action in accordance with the notice
177	provisions of s. 197.182(2). Corrections to tax rolls for prior
178	years which would result in refunds must be made pursuant to s.
179	197.182.
180	Section 3.  Section 197.123, Florida Statutes, is amended
181	to read:
182	197.123  Correcting Erroneous returns; notification of
183	property appraiser.--If a any tax collector has reason to
184	believe that a any taxpayer has filed an erroneous or incomplete
185	statement of her or his personal property or has not disclosed
186	returned the full amount of all of her or his property subject
187	to taxation, the collector shall notify the property appraiser
188	of the erroneous or incomplete statement.
189	Section 4.  Section 197.146, Florida Statutes, is created
190	to read:
191	197.146  Uncollectable personal property taxes; correction
192	of tax roll.--A tax collector who determines that a tangible
193	personal property account is uncollectable may issue a
194	certificate of correction for the current tax roll and any
195	outstanding delinquent taxes. The tax collector shall notify the
196	property appraiser that the account is invalid, and the
197	assessment shall not be certified for a future tax roll. An
198	uncollectable account includes, but is not limited to, an
199	account on property that was originally assessed but cannot be
200	found to seize and sell for the payment of taxes and includes
201	other personal property of the owner as authorized by s.
202	197.413(8) and (9).
203	Section 5.  Section 197.162, Florida Statutes, is amended
204	to read:
205	197.162  Tax discount payment periods Discounts; amount and
206	time.--
207	(1)  For On all taxes assessed on the county tax rolls and
208	collected by the county tax collector, discounts for payments
209	made prior to delinquency early payment thereof shall be at the
210	rate of 4 percent in the month of November or at any time within
211	30 days after the mailing of the original tax notice; 3 percent
212	in the following month of December; 2 percent in the following
213	month of January; 1 percent in the following month of February;
214	and zero percent in the following month of March or within 30
215	days prior to the date of delinquency if the date of delinquency
216	is after April 1.
217	(2)  If When a taxpayer makes a request to have the
218	original tax notice corrected, the discount rate for early
219	payment applicable at the time of the request for correction is
220	made shall apply for 30 days after the mailing of the corrected
221	tax notice.
222	(3)  A discount rate shall apply at the rate of 4 percent
223	shall apply for 30 days after the mailing of a tax notice
224	resulting from the action of a value adjustment board.
225	Thereafter, the regular discount periods shall apply.
226	(4)  If the For the purposes of this section, when a
227	discount period ends on a Saturday, Sunday, or legal holiday,
228	the discount period, including the zero-percent period, shall be
229	extended to the next working day, if payment is delivered to the
230	a designated collection office of the tax collector.
231	Section 6.  Subsections (2) and (4) of section 197.172,
232	Florida Statutes, are amended to read:
233	197.172  Interest rate; calculation and minimum.--
234	(2)  The maximum rate of interest on a tax certificate
235	shall be 18 percent per year; however, a tax certificate shall
236	not bear interest nor shall the mandatory charge as provided by
237	s. 197.472(2) be levied during the 60-day period of time from
238	the date of delinquency, except the 3 percent mandatory charge
239	under subsection (1). No tax certificate sold before March 23,
240	1992, shall bear interest nor shall the mandatory charge as
241	provided by s. 197.472(2) be levied in excess of the interest or
242	charge provided herein, except as to those tax certificates upon
243	which the mandatory charge as provided by s. 197.472(2) shall
244	have been collected and paid.
245	(4)  Interest shall be calculated Except as provided in s.
246	197.262 with regard to deferred payment tax certificates,
247	interest to be accrued pursuant to this chapter shall be
248	calculated monthly from the first day of each month.
249	Section 7.  Subsections (1), (2), and (3) of section
250	197.182, Florida Statutes, are amended to read:
251	197.182  Department of Revenue to pass upon and order
252	refunds.--
253	(1)(a)  Except as provided in paragraphs paragraph (b),
254	(c), and (d), the department shall pass upon and order refunds
255	when payment of taxes assessed on the county tax rolls has been
256	made voluntarily or involuntarily under any of the following
257	circumstances:
258	1.  When an overpayment has been made.
259	2.  When a payment has been made when no tax was due.
260	3.  When a bona fide controversy exists between the tax
261	collector and the taxpayer as to the liability of the taxpayer
262	for the payment of the tax claimed to be due, the taxpayer pays
263	the amount claimed by the tax collector to be due, and it is
264	finally adjudged by a court of competent jurisdiction that the
265	taxpayer was not liable for the payment of the tax or any part
266	thereof.
267	4.  When a payment has been made in error by a taxpayer to
268	the tax collector, if, within 24 months of the date of the
269	erroneous payment and prior to any transfer of the assessed
270	property to a third party for consideration, the party seeking a
271	refund makes demand for reimbursement of the erroneous payment
272	upon the owner of the property on which the taxes were
273	erroneously paid and reimbursement of the erroneous payment is
274	not received within 45 days after such demand. The demand for
275	reimbursement shall be sent by certified mail, return receipt
276	requested, and a copy thereof shall be sent to the tax
277	collector. If the payment was made in error by the taxpayer
278	because of an error in the tax notice sent to the taxpayer,
279	refund must be made as provided in paragraph (d) subparagraph
280	(b)2.
281	5.  When any payment has been made for tax certificates
282	that are subsequently corrected or are subsequently determined
283	to be void under s. 197.443.
284	(b)1.  Those Refunds that have been ordered by a court and
285	those refunds that do not result from changes made in the
286	assessed value on a tax roll certified to the tax collector
287	shall be made directly by the tax collector without order from
288	the department and shall be made from undistributed funds
289	without approval of the various taxing authorities.
290	(c)  Overpayments in the amount of $10 $5 or less may be
291	retained by the tax collector unless a written claim for a
292	refund is received from the taxpayer. Overpayments over $10 $5
293	resulting from taxpayer error, if determined within 24 months
294	the 4-year period of limitation, shall are to be automatically
295	refunded to the taxpayer. Such refunds do not require approval
296	from the department.
297	(d)2.  If When a payment has been made in error by a
298	taxpayer to the tax collector because of an error in the tax
299	notice sent to the taxpayer, refund must be made directly by the
300	tax collector and does not require approval from the department.
301	At the request of the taxpayer, the amount paid in error may be
302	applied by the tax collector to the taxes for which the taxpayer
303	is actually liable.
304	(e)(c)  Claims for refunds shall be made in accordance with
305	the rules of the department. A No refund may not shall be
306	granted unless a claim for the refund is made therefor within 4
307	years after of January 1 of the tax year for which the taxes
308	were paid.
309	(f)(d)  Upon receipt of the department's written denial of
310	a the refund, the tax collector shall issue the denial in
311	writing to the taxpayer.
312	(g)(e)  If funds are available from current receipts and,
313	subject to subsection (3) and, if a refund is approved, the
314	taxpayer shall is entitled to receive a refund within 100 days
315	after a claim for refund is made, unless the tax collector,
316	property appraiser, or department states good cause for
317	remitting the refund after that date. The times stated in this
318	paragraph and paragraphs (h) (f) through (l) (j) are directory
319	and may be extended by a maximum of an additional 60 days if
320	good cause is stated.
321	(h)(f)  If the taxpayer contacts the property appraiser
322	first, the property appraiser shall refer the taxpayer to the
323	tax collector.
324	(i)(g)  If a correction to the roll by the property
325	appraiser is required as a condition for the refund, the tax
326	collector shall, within 30 days, advise the property appraiser
327	of the taxpayer's application for a refund and forward the
328	application to the property appraiser.
329	(j)(h)  The property appraiser has 30 days after receipt of
330	the form from the tax collector to correct the roll if a
331	correction is permissible by law. By the end of After the 30-day
332	period 30 days, the property appraiser shall immediately advise
333	the tax collector in writing whether or not the roll has been
334	corrected, stating the reasons why the roll was corrected or not
335	corrected.
336	(k)(i)  If the refund requires is not one that can be
337	directly acted upon by the tax collector, for which an order
338	from the department is required, the tax collector shall forward
339	the claim for refund to the department upon receipt of the
340	correction from the property appraiser or 30 days after the
341	claim for refund, whichever occurs first. This provision does
342	not apply to corrections resulting in refunds of less than
343	$2,500 $400, which the tax collector shall make directly,
344	without order from the department, and from undistributed funds,
345	and may make without approval of the various taxing authorities.
346	(l)(j)  The department shall approve or deny all refunds
347	within 30 days after receiving a from the tax collector the
348	claim for refund from the tax collector, unless good cause is
349	stated for delaying the approval or denial beyond that date.
350	(m)(k)  Subject to and after meeting the requirements of s.
351	194.171 and this section, an action to contest a denial of
352	refund must may not be brought within later than 60 days after
353	the date the tax collector mails issues the denial to the
354	taxpayer, which notice must be sent by certified mail, or 4
355	years after January 1 of the year for which the taxes were paid,
356	whichever is later.
357	(n)(l)  In computing any time period under this section, if
358	when the last day of the period is a Saturday, Sunday, or legal
359	holiday, the period is to be extended to the next working day.
360	(2)(a)  If When the department orders a refund, the
361	department it shall forward a copy of its order to the tax
362	collector who shall then determine the pro rata share due by
363	each taxing authority. The tax collector shall make the refund
364	from undistributed funds held for that taxing authority and
365	shall identify such refund as a reduction in the next
366	distribution. If there are insufficient undistributed funds for
367	the refund, the tax collector shall notify the taxing authority
368	of the shortfall. The taxing authority shall: and certify to the
369	county, the district school board, each municipality, and the
370	governing body of each taxing district, their pro rata shares of
371	such refund, the reason for the refund, and the date the refund
372	was ordered by the department.
373	(b)  The board of county commissioners, the district school
374	board, each municipality, and the governing body of each taxing
375	district shall comply with the order of the department in the
376	following manner:
377	1.  Authorize the tax collector to make refund from
378	undistributed funds held for that taxing authority by the tax
379	collector;
380	(a)2.  Authorize the tax collector to make refund and
381	forward to the tax collector its pro rata share of the refund
382	from currently budgeted funds, if available; or
383	(b)3.  Notify the tax collector that the taxing authority
384	does not have funds currently available and provide for the
385	payment of the refund in its budget for the ensuing year funds
386	for the payment of the refund.
387	(3)  A refund ordered by the department pursuant to this
388	section shall be made by the tax collector in one aggregate
389	amount composed of all the pro rata shares of the several taxing
390	authorities concerned, except that a partial refund is allowed
391	when one or more of the taxing authorities concerned do not have
392	funds currently available to pay their pro rata shares of the
393	refund and this would cause an unreasonable delay in the total
394	refund. A statement by the tax collector explaining the refund
395	shall accompany the refund payment. When taxes become delinquent
396	as a result of a refund pursuant to subparagraph (1)(a)4. or
397	paragraph (1)(d) subparagraph (1)(b)2., the tax collector shall
398	notify the property owner that the taxes have become delinquent
399	and that a tax certificate will be sold if the taxes are not
400	paid within 30 days after the date of delinquency.
401	Section 8.  Subsections (1), (3), and (5) of section
402	197.222, Florida Statutes, are amended to read:
403	197.222  Prepayment of estimated tax by installment
404	method.--
405	(1)  Taxes collected pursuant to this chapter may be
406	prepaid in installments as provided in this section. A taxpayer
407	may elect to prepay by installments for each tax notice for with
408	taxes estimated to be more than $100. A taxpayer who elects to
409	prepay taxes shall make payments based upon an estimated tax
410	equal to the actual taxes levied upon the subject property in
411	the prior year. To prepay by installments, the Such taxpayer
412	shall complete and file an application for each tax notice to
413	prepay such taxes by installment with the tax collector on or
414	before April 30 prior to May 1 of the year in which the taxpayer
415	elects to prepay the taxes in installments pursuant to this
416	section. The application shall be made on forms supplied by the
417	department and provided to the taxpayer by the tax collector.
418	After submission of an initial application, a taxpayer is shall
419	not be required to submit additional annual applications as long
420	as he or she continues to elect to prepay taxes in installments
421	pursuant to this section. However, if in any year the taxpayer
422	does not so elect, reapplication is shall be required for a
423	subsequent election to do so. Installment payments shall be made
424	according to the following schedule:
425	(a)  The first payment of one-quarter of the total amount
426	of estimated taxes due must shall be made by not later than June
427	30 of the year in which the taxes are assessed. A 6-percent
428	discount applied against the amount of the installment shall be
429	granted for such payment. The tax collector may accept a late
430	payment of the first installment through July 31, and the under
431	this paragraph within 30 days after June 30; such late payment
432	must be accompanied by a penalty of 5 percent of the amount of
433	the installment due.
434	(b)  The second payment of one-quarter of the total amount
435	of estimated taxes must due shall be made by not later than
436	September 30 of the year in which the taxes are assessed. A 4.5-
437	percent discount applied against the amount of the installment
438	shall be granted for such payment.
439	(c)  The third payment of one-quarter of the total amount
440	of estimated taxes due, plus one-half of any adjustment made
441	pursuant to a determination of actual tax liability, must shall
442	be made by not later than December 31 of the year in which taxes
443	are assessed. A 3-percent discount applied against the amount of
444	the installment shall be granted for such payment.
445	(d)  The fourth payment of one-quarter of the total amount
446	of estimated taxes due, plus one-half of any adjustment made
447	pursuant to a determination of actual tax liability, must shall
448	be made by not later than March 31 following the year in which
449	taxes are assessed. A No discount may not shall be granted for
450	such payment.
451	(e)  If For purposes of this section, when an installment
452	due date falls on a Saturday, Sunday, or legal holiday, the due
453	date for the installment is shall be the next working day, if
454	the installment payment is delivered to a designated collection
455	office of the tax collector. Taxpayers making such payment shall
456	be entitled to the applicable discount rate authorized in this
457	section.
458	(3)  Upon receiving a taxpayer's application for
459	participation in the prepayment installment plan, and the tax
460	collector shall mail to the taxpayer a statement of the
461	taxpayer's estimated tax liability which shall be equal to the
462	actual taxes levied on the subject property in the preceding
463	year; such statement shall indicate the amount of each quarterly
464	installment after application of the discount rates provided in
465	this section, and a payment schedule, based upon the schedule
466	provided in this section and furnished by the department. for
467	those taxpayers who participated in the prepayment installment
468	plan for the previous year and who are not required to reapply,
469	the tax collector shall send, in the same manner as described in
470	s. 197.322(3), a quarterly statement with the discount rates
471	provided in this section according to the payment schedule
472	provided by the department the statement shall be mailed by June
473	1. During the first month that the tax roll is open for payment
474	of taxes, the tax collector shall mail to the taxpayer a
475	statement which shows the amount of the remaining installment
476	payments to be made after application of the discount rates
477	provided in this section. The postage or cost of electronic
478	mailing shall be paid out of the general fund of the county,
479	upon statement thereof by the tax collector.
480	(5)  Notice of the right to prepay taxes pursuant to this
481	section shall be provided with the notice of taxes. The Such
482	notice shall inform the taxpayer of the right to prepay taxes in
483	installments, and that application forms can be obtained from
484	the tax collector, and shall state that reapplication is not
485	necessary if the taxpayer participated in the prepayment
486	installment plan for the previous year. The application forms
487	shall be provided by the department and shall be mailed by the
488	tax collector to those taxpayers requesting an application.
489	Section 9.  Subsections (3) and (9) of section 197.2301,
490	Florida Statutes, are amended to read:
491	197.2301  Payment of taxes prior to certified roll
492	procedure.--
493	(3)  Immediately upon receipt of the property appraiser's
494	certification under subsection (2), the tax collector shall
495	publish a notice cause to be published in a newspaper of general
496	circulation in the county and shall prominently post at the
497	courthouse door a notice that the tax roll will not be certified
498	for collection before prior to January 1 and that payments of
499	estimated taxes may be made will be allowed by those taxpayers
500	who submit tender payment to the collector on or before December
501	31.
502	(9)  After the discount has been applied to the estimated
503	taxes paid and it is determined that an underpayment or
504	overpayment has occurred, the following shall apply:
505	(a)  If the amount of underpayment or overpayment is $10 $5
506	or less, then no additional billing or refund is required except
507	as determined by the tax collector.
508	(b)  If the amount of overpayment is more than $10 $5, the
509	tax collector shall immediately refund to the person who paid
510	the estimated tax the amount of overpayment. Department of
511	Revenue approval is shall not be required for such the refund of
512	overpayment made pursuant to this subsection.
513	Section 10.  Section 197.2421, Florida Statutes, is created
514	to read:
515	197.2421  Property tax deferral.--
516	(1)  When a property owner applies for a property tax
517	deferral and meets the criteria established in this chapter, the
518	tax collector shall approve the deferral of such ad valorem
519	taxes and non-ad valorem assessments as is allowed under this
520	chapter.
521	(2)  Authorized property tax deferral programs are:
522	(a)  Homestead tax deferral.
523	(b)  Recreational and commercial working waterfront
524	deferral.
525	(c)  Affordable rental housing deferral.
526	(3)  Ad valorem taxes, non-ad valorem assessments, and
527	interest deferred pursuant to this chapter shall constitute a
528	prior lien and shall attach to the property in the same manner
529	as other tax liens. Deferred taxes, assessments, and interest,
530	however, shall be due, payable, and delinquent as provided in
531	this chapter.
532	Section 11.  Section 197.2423, Florida Statutes, is created
533	to read:
534	197.2423  Application for property tax deferral;
535	determination of approval or denial by tax collector.--
536	(1)  A property owner is responsible for submitting an
537	annual application for tax deferral with the county tax
538	collector on or before March 31 following the year in which the
539	taxes and non-ad valorem assessments are assessed.
540	(2)  Each applicant shall demonstrate compliance with the
541	requirements of this section.
542	(3)  The application for deferral shall be made upon a form
543	provided by the tax collector. The tax collector may require the
544	applicant to submit other evidence and documentation deemed
545	necessary in considering the application. The application form
546	shall advise the applicant:
547	(a)  Of the manner in which interest is computed.
548	(b)  Of the conditions needed to be met for approval.
549	(c)  Of the conditions under which deferred taxes,
550	assessments, and interest become due, payable, and delinquent.
551	(d)  That all deferrals pursuant to this section constitute
552	a lien on the applicant's property.
553	(4)  Each application shall include a list of all
554	outstanding liens on the property and the current value of each
555	lien.
556	(5)  Each applicant shall furnish proof of fire and
557	extended coverage insurance in an amount at least equal to the
558	total of all outstanding liens, including a lien for deferred
559	taxes, non-ad valorem assessments, and interest with a loss
560	payable clause to the tax collector.
561	(6)  The tax collector shall consider each annual
562	application for a tax deferral within 45 days after the
563	application is filed or as soon as practicable thereafter. The
564	tax collector shall exercise reasonable discretion based upon
565	applicable information available under this section. A tax
566	collector who finds that the applicant is entitled to the tax
567	deferral shall approve the application and maintain the deferral
568	records until the tax lien is satisfied.
569	(7)  For approved deferrals, the date used in determining
570	taxes due, net of discounts for early payment as provided in s.
571	197.162, is the date the tax collector received the application
572	for tax deferral.
573	(8)  The tax collector shall notify the property appraiser
574	in writing of those parcels for which taxes have been deferred.
575	(9)  A tax deferral may not be granted if:
576	(a)  The total amount of deferred taxes, non-ad valorem
577	assessments, and interest, plus the total amount of all other
578	unsatisfied liens on the property, exceeds 85 percent of the
579	just value of the property; or
580	(b)  The primary mortgage financing on the property is for
581	an amount that exceeds 70 percent of the just value of the
582	property.
583	(10)  A tax collector who finds that the applicant is not
584	entitled to the deferral shall send a notice of disapproval
585	within 45 days after the date the application is filed, citing
586	the reason for disapproval. The original notice of disapproval
587	sent to the applicant shall advise the applicant of the right to
588	appeal the decision to the value adjustment board and shall
589	inform the applicant of the procedure for filing such an appeal.
590	Section 12.  Section 197.253, Florida Statutes, is
591	renumbered as section 197.2425, Florida Statutes, and amended to
592	read:
593	197.2425 197.253  Appeal of denied Homestead tax deferral;
594	application.--An appeal of a denied tax deferral must be
595	submitted by the property owner
596	(1)  The application for deferral shall be made upon a form
597	prescribed by the department and furnished by the county tax
598	collector. The application form shall be signed upon oath by the
599	applicant before an officer authorized by the state to
600	administer oaths. The tax collector may, in his or her
601	discretion, require the applicant to submit such other evidence
602	and documentation as deemed necessary by the tax collector in
603	considering the application. The application form shall advise
604	the applicant of the manner in which interest is computed. Each
605	application form shall contain an explanation of the conditions
606	to be met for approval and the conditions under which deferred
607	taxes and interest become due, payable, and delinquent. Each
608	application shall clearly state that all deferrals pursuant to
609	this act shall constitute a lien on the applicant's homestead.
610	(2)(a)  The tax collector shall consider each annual
611	application for homestead tax deferral within 30 days of the day
612	the application is filed or as soon as practicable thereafter. A
613	tax collector who finds that the applicant is entitled to the
614	tax deferral shall approve the application and file the
615	application in the permanent records. A tax collector who finds
616	the applicant is not entitled to the deferral shall send a
617	notice of disapproval within 30 days of the filing of the
618	application, giving reasons therefor to the applicant, either by
619	personal delivery or by registered mail to the mailing address
620	given by the applicant and shall make return in the manner in
621	which such notice was served upon the applicant upon the
622	original notice thereof and file among the permanent records of
623	the tax collector's office. The original notice of disapproval
624	sent to the applicant shall advise the applicant of the right to
625	appeal the decision of the tax collector to the value adjustment
626	board and shall inform the applicant of the procedure for filing
627	such an appeal.
628	(b)  Appeals of the decision of the tax collector to the
629	value adjustment board shall be in writing on a form prescribed
630	by the department and furnished by the tax collector. The Such
631	appeal must shall be filed with the value adjustment board
632	within 30 20 days after the applicant's receipt of the notice of
633	disapproval and the value adjustment board shall approve or
634	disapprove the appeal within 30 days after receiving the appeal.
635	The value adjustment board shall review the application and the
636	evidence presented to the tax collector upon which the applicant
637	based his or her claim for tax deferral and, at the election of
638	the applicant, shall hear the applicant in person, or by agent
639	on the applicant's behalf, on his or her right to homestead tax
640	deferral. The value adjustment board shall reverse the decision
641	of the tax collector and grant a homestead tax deferral to the
642	applicant, if in its judgment the applicant is entitled to the
643	tax deferral thereto, or shall affirm the decision of the tax
644	collector. An Such action by of the value adjustment board is
645	shall be final unless the applicant or tax collector files a de
646	novo proceeding for a declaratory judgment or other appropriate
647	proceeding in the circuit court of the county in which the
648	property is located or other lienholder, within 15 days after
649	from the date of disapproval of the application by the board,
650	files in the circuit court of the county in which the property
651	is located, a proceeding for a declaratory judgment or other
652	appropriate proceeding.
653	(3)  Each application shall contain a list of, and the
654	current value of, all outstanding liens on the applicant's
655	homestead.
656	(4)  For approved applications, the date of receipt by the
657	tax collector of the application for tax deferral shall be used
658	in calculating taxes due and payable net of discounts for early
659	payment as provided for by s. 197.162.
660	(5)  If such proof has not been furnished with a prior
661	application, each applicant shall furnish proof of fire and
662	extended coverage insurance in an amount which is in excess of
663	the sum of all outstanding liens and deferred taxes and interest
664	with a loss payable clause to the county tax collector.
665	(6)  The tax collector shall notify the property appraiser
666	in writing of those parcels for which taxes have been deferred.
667	(7)  The property appraiser shall promptly notify the tax
668	collector of denials of homestead application and changes in
669	ownership of properties that have been granted a tax deferral.
670	Section 13.  Section 197.243, Florida Statutes, is amended
671	to read:
672	197.243  Definitions relating to homestead property tax
673	deferral Act.--
674	(1)  "Household" means a person or group of persons living
675	together in a room or group of rooms as a housing unit, but the
676	term does not include persons boarding in or renting a portion
677	of the dwelling.
678	(2)  "Income" means the "adjusted gross income," as defined
679	in s. 62 of the United States Internal Revenue Code, of all
680	members of a household.
681	Section 14.  Section 197.252, Florida Statutes, is amended
682	to read:
683	197.252  Homestead tax deferral.--
684	(1)  Any person who is entitled to claim homestead tax
685	exemption under the provisions of s. 196.031(1) may apply elect
686	to defer payment of a portion of the combined total of the ad
687	valorem taxes and any non-ad valorem assessments which would be
688	covered by a tax certificate sold under this chapter levied on
689	that person's homestead by filing an annual application for tax
690	deferral with the county tax collector on or before January 31
691	following the year in which the taxes and non-ad valorem
692	assessments are assessed. Any applicant who is entitled to
693	receive the homestead tax exemption but has waived it for any
694	reason shall furnish, with the application for tax deferral, a
695	certificate of eligibility to receive the exemption. Such
696	certificate shall be prepared by the county property appraiser
697	upon request of the taxpayer. It shall be the burden of each
698	applicant to affirmatively demonstrate compliance with the
699	requirements of this section.
700	(2)(a)  Approval of an application for homestead tax
701	deferral shall defer that portion of the combined total of ad
702	valorem taxes and any non-ad valorem assessments:
703	1.  That which would be covered by a tax certificate sold
704	under this chapter otherwise due and payable on the applicant's
705	homestead pursuant to s. 197.333 which exceeds 5 percent of the
706	applicant's household's income for the prior calendar year when
707	the applicant is younger than 65 years of age;
708	2.  That exceeds 3 percent of the applicant's household
709	income for the prior calendar year when the applicant is 65
710	years of age or older; or
711	3.  In its entirety when the applicant's household income:
712	a.  For the prior calendar year is less than $10,000; or
713	b.  Is less than the designated amount for the additional
714	homestead exemption pursuant to s. 196.075 and the applicant is
715	65 years of age or older. If any such applicant's household
716	income for the prior calendar year is less than $10,000,
717	approval of such application shall defer such ad valorem taxes
718	plus non-ad valorem assessments in their entirety.
719	(b)  If the applicant is 65 years of age or older, approval
720	of the application shall defer that portion of the ad valorem
721	taxes plus non-ad valorem assessments which exceeds 3 percent of
722	the applicant's household income for the prior calendar year. If
723	any applicant's household income for the prior calendar year is
724	less than $10,000, or is less than the amount of the household
725	income designated for the additional homestead exemption
726	pursuant to s. 196.075, and the applicant is 65 years of age or
727	older, approval of the application shall defer the ad valorem
728	taxes plus non-ad valorem assessments in their entirety.
729	(b)(c)  The household income of an applicant who applies
730	for a tax deferral before the end of the calendar year in which
731	the taxes and non-ad valorem assessments are assessed shall be
732	for the current year, adjusted to reflect estimated income for
733	the full calendar year period. The estimate of a full year's
734	household income shall be made by multiplying the household
735	income received to the date of application by a fraction, the
736	numerator being 365 and the denominator being the number of days
737	expired in the calendar year to the date of application.
738	(3)  The property appraiser shall promptly notify the tax
739	collector if there is a change in ownership or the homestead
740	exemption has been denied on property that has been granted a
741	tax deferral. No tax deferral shall be granted:
742	(a)  If the total amount of deferred taxes, non-ad valorem
743	assessments, and interest plus the total amount of all other
744	unsatisfied liens on the homestead exceeds 85 percent of the
745	assessed value of the homestead, or
746	(b)  If the primary mortgage financing on the homestead is
747	for an amount which exceeds 70 percent of the assessed value of
748	the homestead.
749	(4)  The amount of taxes, non-ad valorem assessments, and
750	interest deferred under this act shall accrue interest at a rate
751	equal to the semiannually compounded rate of one-half of 1
752	percent plus the average yield to maturity of the long-term
753	fixed-income portion of the Florida Retirement System
754	investments as of the end of the quarter preceding the date of
755	the sale of the deferred payment tax certificates; however, the
756	interest rate may not exceed 7 percent.
757	(5)  The taxes, non-ad valorem assessments, and interest
758	deferred pursuant to this act shall constitute a prior lien and
759	shall attach as of the date and in the same manner and be
760	collected as other liens for taxes, as provided for under this
761	chapter, but such deferred taxes, non-ad valorem assessments,
762	and interest shall only be due, payable, and delinquent as
763	provided in this act.
764	Section 15.  Section 197.303, Florida Statutes, is
765	renumbered as section 197.2524, Florida Statutes, and amended to
766	read:
767	197.2524 197.303  Ad valorem Tax deferral for recreational
768	and commercial working waterfront properties and affordable
769	rental housing property.--
770	(1)  The provisions of this section apply to: board of
771	county commissioners of any county or the governing authority of
772	any municipality may adopt an ordinance to allow for ad valorem
773	tax deferrals for
774	(a)  Recreational and commercial working waterfront
775	properties if the owners are engaging in the operation,
776	rehabilitation, or renovation of such properties in accordance
777	with guidelines established in this section.
778	(b)  Affordable rental housing, if the owners are engaging
779	in the operation, rehabilitation, or renovation of such
780	properties in accordance with the guidelines provided in part VI
781	of chapter 420.
782	(2)  The board of county commissioners of any county or the
783	governing authority of any the municipality may adopt an by
784	ordinance to may authorize the deferral of ad valorem taxation
785	and non-ad valorem assessments for recreational and commercial
786	working waterfront properties described in subsection (1).
787	(3)  The ordinance shall designate the percentage or amount
788	of the deferral and the type and location of the working
789	waterfront property and, including the type of public lodging
790	establishments, for which deferrals may be granted, which may
791	include any property meeting the provisions of s. 342.07(2),
792	which property may require the property be further required to
793	be located within a particular geographic area or areas of the
794	county or municipality. For working waterfront properties, the
795	ordinance may include the type of public lodging establishments,
796	which may include property meeting the requirements of s.
797	342.07(2), that would qualify.
798	(4)  The ordinance must specify that such deferrals apply
799	only to taxes or assessments levied by the unit of government
800	granting the deferral. However, a deferral may not be granted
801	for the deferrals do not apply, however, to taxes or non-ad
802	valorem assessments defined in s. 197.3632(1)(d) levied for the
803	payment of bonds or for to taxes authorized by a vote of the
804	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
805	Constitution.
806	(5)  The ordinance must specify that any deferral granted
807	remains in effect regardless of any change in the authority of
808	the county or municipality to grant the deferral. In order to
809	retain the deferral, however, the use and ownership of the
810	property as a working waterfront must remain as it was when the
811	deferral was granted for be maintained over the period in for
812	which the deferral remains is granted.
813	(6)(a)  If an application for deferral is granted on
814	property that is located in a community redevelopment area, the
815	amount of taxes eligible for deferral shall be limited reduced,
816	as provided for in paragraph (b), if:
817	1.  The community redevelopment agency has previously
818	issued instruments of indebtedness that are secured by increment
819	revenues on deposit in the community redevelopment trust fund;
820	and
821	2.  Those instruments of indebtedness are associated with
822	the real property applying for the deferral.
823	(b)  If the provisions of paragraph (a) apply, the tax
824	deferral may only shall not apply to the an amount of taxes in
825	excess of equal to the amount that must be deposited into the
826	community redevelopment trust fund by the entity granting the
827	deferral based upon the taxable value of the property upon which
828	the deferral is being granted. Once all instruments of
829	indebtedness that existed at the time the deferral was
830	originally granted are no longer outstanding or have otherwise
831	been defeased, the provisions of this paragraph shall no longer
832	apply.
833	(c)  If a portion of the taxes on a property were not
834	eligible for deferral as provided in because of the provisions
835	of paragraph (b), the community redevelopment agency shall
836	notify the property owner and the tax collector 1 year before
837	the debt instruments that prevented said taxes from being
838	deferred are no longer outstanding or otherwise defeased.
839	(d)  The tax collector shall notify a community
840	redevelopment agency of any tax deferral that has been granted
841	on property located within the community redevelopment area of
842	that agency.
843	(e)  Issuance of debt obligation after the date a deferral
844	has been granted shall not reduce the amount of taxes eligible
845	for deferral.
846	Section 16.  Section 197.3071, Florida Statutes, is
847	renumbered as section 197.2526, Florida Statutes, and amended to
848	read:
849	197.2526 197.3071  Eligibility for tax deferral for
850	affordable rental housing property.--The tax deferral authorized
851	by this section is applicable only on a pro rata basis to the ad
852	valorem taxes levied on residential units within a property
853	which meet the following conditions:
854	(1)  Units for which the monthly rent along with taxes,
855	insurance, and utilities does not exceed 30 percent of the
856	median adjusted gross annual income as defined in s. 420.0004
857	for the households described in subsection (2).
858	(2)  Units that are occupied by extremely-low-income
859	persons, very-low-income persons, low-income persons, or
860	moderate-income persons as these terms are defined in s.
861	420.0004.
862	Section 17.  Section 197.254, Florida Statutes, is amended
863	to read:
864	197.254  Annual notification to taxpayer.--
865	(1)  The tax collector shall notify the taxpayer of each
866	parcel appearing on the real property assessment roll of the
867	right to defer payment of taxes and non-ad valorem assessments
868	and interest. pursuant to ss. 197.242-197.312. Such notice shall
869	be printed on the back of envelopes used for mailing the notice
870	of taxes provided for by s. 197.322(3). Such notice of the right
871	to defer payment of taxes and non-ad valorem assessments shall
872	read:
873
874	NOTICE TO TAXPAYERS ENTITLED
875	TO HOMESTEAD EXEMPTION
876
877	"If your income is low enough to meet certain conditions, you
878	may qualify for a deferred tax payment plan on homestead
879	property. An application to determine eligibility is available
880	in the county tax collector's office."
881	(2)  On or before November 1 of each year, the tax
882	collector shall notify each taxpayer to whom a tax deferral has
883	been previously granted of the accumulated sum of deferred
884	taxes, non-ad valorem assessments, and interest outstanding.
885	Section 18.  Section 197.262, Florida Statutes, is amended
886	to read:
887	197.262  Deferred payment tax certificates.--
888	(1)  The tax collector shall notify each local governing
889	body of the amount of taxes and non-ad valorem assessments
890	deferred which would otherwise have been collected for such
891	governing body. The county shall then, At the time of the tax
892	certificate sale held pursuant to s. 197.432, the tax collector
893	shall strike each certificate on which there are deferred taxes
894	off to the county. Certificates issued pursuant to this section
895	are exempt from the public sale of tax certificates held
896	pursuant to s. 197.432.
897	(2)  The certificates so held by the county shall bear
898	interest at a rate equal to the semiannually compounded rate of
899	0.5 percent plus the average yield to maturity of the long-term
900	fixed-income portion of the Florida Retirement System
901	investments as of the end of the quarter preceding the date of
902	the sale of the deferred payment tax certificates; however, the
903	interest rate may not exceed 7 9.5 percent.
904	Section 19.  Section 197.263, Florida Statutes, is amended
905	to read:
906	197.263  Change in ownership or use of property.--
907	(1)  If In the event that there is a change in use or
908	ownership of tax-deferred property such that the owner is no
909	longer eligible for the tax deferral granted entitled to claim
910	homestead exemption for such property pursuant to s. 196.031(1),
911	or the owner such person fails to maintain the required fire and
912	extended insurance coverage, the total amount of deferred taxes
913	and interest for all previous years shall be due and payable
914	November 1 of the year in which the change in use occurs or on
915	the date failure to maintain insurance occurs and shall be
916	delinquent on April 1 of the year following the year in which
917	the change in use or failure to maintain insurance occurs.
918	However, if the change in ownership is to a surviving spouse and
919	the spouse is eligible to maintain the tax deferral on such
920	property, the surviving spouse may continue the deferment of
921	previously deferred taxes and interest pursuant to this chapter.
922	(2)  In the event that there is a change in ownership of
923	tax-deferred property, the total amount of deferred taxes and
924	interest for all previous years shall be due and payable on the
925	date the change in ownership takes place and shall be delinquent
926	on April 1 following said date. When, however, the change in
927	ownership is to a surviving spouse and such spouse is eligible
928	to claim homestead exemption on such property pursuant to s.
929	196.031(1), such surviving spouse may continue the deferment of
930	previously deferred taxes and interest pursuant to the
931	provisions of this act.
932	(2)(3)  Whenever the property appraiser discovers that
933	there has been a change in the ownership or use of property
934	which has been granted a tax deferral, the property appraiser
935	shall notify the tax collector in writing of the date such
936	change occurs, and the tax collector shall collect any taxes,
937	assessments, and interest due or delinquent.
938	(3)(4)  During any year in which the total amount of
939	deferred taxes, interest, and all other unsatisfied liens on the
940	homestead exceeds 85 percent of the just assessed value of the
941	homestead, the tax collector shall immediately notify the owner
942	of the property on which taxes and interest have been deferred
943	that the portion of taxes and interest which exceeds 85 percent
944	of the just assessed value of the homestead shall be due and
945	payable within 30 days after of receipt of the notice is sent.
946	Failure to pay the amount due shall cause the total amount of
947	deferred taxes and interest to become delinquent.
948	(4)(5)  Each year, upon notification, each owner of
949	property on which taxes and interest have been deferred shall
950	submit to the tax collector a list of, and the current value of,
951	all outstanding liens on the owner's homestead. Failure to
952	respond to this notification within 30 days shall cause the
953	total amount of deferred taxes and interest to become payable
954	within 30 days.
955	(5)(6)  If In the event deferred taxes become delinquent
956	under this chapter, then on or before June 1 following the date
957	the taxes become delinquent, the tax collector shall sell a tax
958	certificate for the delinquent taxes and interest in the manner
959	provided by s. 197.432.
960	Section 20.  Section 197.272, Florida Statutes, is amended
961	to read:
962	197.272  Prepayment of deferred taxes.--
963	(1)  All or part of the deferred taxes and accrued interest
964	may at any time be paid to the tax collector. Any payment that
965	is less than the total amount due may not apply to a portion of
966	a full year's deferred taxes, assessments, and interest. by:
967	(a)  The owner of the property or the spouse of the owner.
968	(b)  The next of kin of the owner, heir of the owner, child
969	of the owner, or any person having or claiming a legal or
970	equitable interest in the property, provided no objection is
971	made by the owner within 30 days after the tax collector
972	notifies the owner of the fact that such payment has been
973	tendered.
974	(2)  Any partial payment made pursuant to this section
975	shall be applied first to accrued interest.
976	Section 21.  Section 197.282, Florida Statutes, is amended
977	to read:
978	197.282  Distribution of payments.--When any deferred
979	taxes, assessments, or interest is collected, the tax collector
980	shall maintain a record of the payment, setting forth a
981	description of the property and the amount of taxes or interest
982	collected for such property. The tax collector shall distribute
983	payments received in accordance with the procedures for
984	distribution of ad valorem taxes, non-ad valorem assessments, or
985	redemption moneys as prescribed in this chapter.
986	Section 22.  Section 197.292, Florida Statutes, is amended
987	to read:
988	197.292  Construction.--Nothing in this chapter act shall
989	be construed to prevent the collection of personal property
990	taxes that: which
991	(1)  Become a lien against tax-deferred property;,
992	(2)  Defer payment of special assessments to benefited
993	property other than those specifically allowed to be deferred;,
994	or
995	(3)  Affect any provision of any mortgage or other
996	instrument relating to property requiring a person to pay ad
997	valorem taxes or non-ad valorem assessments.
998	Section 23.  Section 197.301, Florida Statutes, is amended
999	to read:
1000	197.301  Penalties.--
1001	(1)  The following penalties shall be imposed on any person
1002	who willfully files information required under s. 197.252 or s.
1003	197.263 which is incorrect:
1004	(a)  The Such person shall pay the total amount of deferred
1005	taxes, non-ad valorem assessments, and interest deferred, which
1006	amount shall immediately become due.;
1007	(b)  The Such person shall be disqualified from filing a
1008	homestead tax deferral application for the next 3 years.; and
1009	(c)  The Such person shall pay a penalty of 25 percent of
1010	the total amount of deferred taxes, non-ad valorem assessments,
1011	and interest deferred.
1012	(2)  Any person against whom the penalties prescribed in
1013	this section have been imposed may appeal the penalties imposed
1014	to the value adjustment board within 30 days after said
1015	penalties are imposed.
1016	Section 24.  Section 197.312, Florida Statutes, is amended
1017	to read:
1018	197.312  Payment by mortgagee.--If any mortgagee elects
1019	shall elect to pay the taxes when an applicant qualifies for tax
1020	deferral, then such election does shall not give the mortgagee
1021	the right to foreclose.
1022	Section 25.  Section 197.322, Florida Statutes, is amended
1023	to read:
1024	197.322  Delivery of ad valorem tax and non-ad valorem
1025	assessment rolls; notice of taxes; publication and mail.--
1026	(1)  The property appraiser shall deliver to the tax
1027	collector the certified assessment roll along with his or her
1028	warrant and recapitulation sheet.
1029	(2)  The tax collector shall on November 1, or as soon as
1030	the assessment roll is open for collection, publish a notice in
1031	a local newspaper that the tax roll is open for collection.
1032	(3)  Within 20 working days after receipt of the certified
1033	ad valorem tax roll and the non-ad valorem assessment rolls, the
1034	tax collector shall send mail to each taxpayer appearing on such
1035	said rolls, whose post office address is known to him or her, a
1036	tax notice stating the amount of current taxes due, from the
1037	taxpayer and, if applicable, the fact that back taxes remain
1038	unpaid and advising the taxpayer of the discounts allowed for
1039	early payment, and a notice that delinquent taxes are
1040	outstanding, if applicable. Pursuant to s. 197.3632, the form of
1041	the notice of non-ad valorem assessments and notice of ad
1042	valorem taxes shall be as provided in s. 197.3635 and no other
1043	form shall be used, notwithstanding the provisions of s.
1044	195.022. The tax collector may send such notice electronically
1045	or by postal mail. Electronic transmission of tax notices may be
1046	sent earlier but shall not be sent later than the postal mailing
1047	of the notices. If the notice of taxes is sent electronically
1048	and is returned as undeliverable, a second notice may be sent
1049	through postal mail but the original electronic mailing is the
1050	official mailing for purpose of this section. No discount period
1051	shall be extended due to a tax bill being returned
1052	electronically or through postal mail. The postage or cost of
1053	electronic mailing shall be paid out of the general fund of each
1054	local governing board, upon statement thereof by the tax
1055	collector.
1056	Section 26.  Section 197.332, Florida Statutes, is amended
1057	to read:
1058	197.332  Duties of tax collectors; branch offices.--
1059	(1)  The tax collector has the authority and obligation to
1060	collect all taxes as shown on the tax roll by the date of
1061	delinquency or to collect delinquent taxes, interest, and costs,
1062	by sale of tax certificates on real property and by seizure and
1063	sale of personal property. The tax collector may perform such
1064	duties by use of contracted services or products or by
1065	electronic means. The use of contracted services, products, or
1066	vendors in no way diminishes the responsibility or liability of
1067	the tax collector to perform such duties according to law. The
1068	tax collector may shall be allowed to collect reasonable
1069	attorney's fees and court costs in actions on proceedings to
1070	recover delinquent taxes, interest, and costs.
1071	(2)  A county tax collector may establish one or more
1072	branch offices by acquiring title to real property or by lease
1073	agreement and staff and equip such branch offices, subject to
1074	annual budget approval pursuant to s. 195.087(2), to perform
1075	expressed state duties on behalf of the Department of Revenue
1076	and as agent of the Department of Highway Safety and Motor
1077	Vehicles pursuant to ss. 195.002 and 195.087, this chapter, and
1078	chapters 319, 320, 322, and 379.
1079	Section 27.  Section 197.343, Florida Statutes, is amended
1080	to read:
1081	197.343  Tax notices; additional notice required.--
1082	(1)  An additional tax notice shall be sent, electronically
1083	or by postal mail, mailed by April 30 to each taxpayer whose
1084	payment has not been received. The notice shall include a
1085	description of the property and a statement that if the taxes
1086	are not paid:
1087	(a)  For real property, a tax certificate may be sold.
1088	(b)  For tangible personal property, the property may be
1089	sold the following statement: If the taxes for   (year)   on
1090	your property are not paid, a tax certificate will be sold for
1091	these taxes, and your property may be sold at a future date.
1092	Contact the tax collector's office at once.
1093	(2)  A duplicate of the additional tax notice required by
1094	subsection (1) shall be mailed to a condominium unit owner's
1095	condominium association or to a mobile home owner's homeowners'
1096	association as defined in s. 723.075 if the association has
1097	filed with the tax collector a written request and included a
1098	description of the land. The tax collector is authorized to
1099	charge a reasonable fee for the cost of this service.
1100	(2)(3)  When the taxes under s. 193.481 on subsurface
1101	rights have become delinquent and a tax certificate is to be
1102	sold under this chapter, a notice of the delinquency shall be
1103	given by first-class mail to the owner of the fee to which these
1104	subsurface rights are attached. On the day of the tax sale, the
1105	fee owner shall have the right to purchase the tax certificate
1106	at the maximum rate of interest provided by law before bids are
1107	accepted for the sale of such certificate.
1108	(3)(4)  The tax collector shall mail such additional
1109	notices as he or she considers proper and necessary or as may be
1110	required by reasonable rules of the department.
1111	Section 28.  Subsections (1) and (2) of section 197.344,
1112	Florida Statutes, are amended to read:
1113	197.344  Lienholders; receipt of notices and delinquent
1114	taxes.--
1115	(1)  When requested in writing, a tax notice shall be sent
1116	mailed according to the following procedures:
1117	(a)  Upon request by any taxpayer aged 60 or over, the tax
1118	collector shall send mail the tax notice to a third party
1119	designated by the taxpayer. A duplicate copy of the notice shall
1120	be sent mailed to the taxpayer.
1121	(b)  Upon request by a mortgagee stating that the mortgagee
1122	is the trustee of an escrow account for ad valorem taxes due on
1123	the property, the tax notice shall be sent mailed to such
1124	trustee. When the original tax notice is sent mailed to such
1125	trustee, the tax collector shall send mail a duplicate notice to
1126	the owner of the property with the additional statement that the
1127	original has been sent to the trustee.
1128	(c)  Upon request by a vendee of an unrecorded or recorded
1129	contract for deed, the tax collector shall send mail a duplicate
1130	notice to such vendee.
1131
1132	The tax collector may establish cutoff dates, periods for
1133	updating the list, and any other reasonable requirements to
1134	ensure that the tax notices are sent mailed to the proper party
1135	on time. Notices may be sent electronically or by postal mail.
1136	(2)  On or before May 1 of each year, the holder or
1137	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1138	under a contract for deed, upon filing with the tax collector a
1139	description of property land so encumbered and paying a service
1140	charge of $2, may request and receive information concerning any
1141	delinquent taxes appearing on the current tax roll and
1142	certificates issued on the described property land. Upon receipt
1143	of such request, the tax collector shall furnish the following
1144	information within 60 days following the tax certificate sale:
1145	(a)  The description of property on which certificates were
1146	sold.
1147	(b)  The number of each certificate issued and to whom.
1148	(c)  The face amount of each certificate.
1149	(d)  The cost for redemption of each certificate.
1150	Section 29.  Section 197.3635, Florida Statutes, is amended
1151	to read:
1152	197.3635  Combined notice of ad valorem taxes and non-ad
1153	valorem assessments; requirements.--A form for the combined
1154	notice of ad valorem taxes and non-ad valorem assessments shall
1155	be produced and paid for by the tax collector. The form shall
1156	meet the requirements of this section and department rules and
1157	shall be subject to approval by the department. By rule the
1158	department shall provide a format for the form of such combined
1159	notice. The form shall meet the following requirements:
1160	(1)  It shall contain the title "Notice of Ad Valorem Taxes
1161	and Non-ad Valorem Assessments." It shall also contain a receipt
1162	part that can be returned along with the payment to the tax
1163	collector.
1164	(2)  It shall provide a clear partition between ad valorem
1165	taxes and non-ad valorem assessments. Such partition shall be a
1166	bold horizontal line approximately 1/8 inch thick.
1167	(2)(3)  Within the ad valorem part, it shall contain the
1168	heading "Ad Valorem Taxes." Within the non-ad valorem assessment
1169	part, it shall contain the heading "Non-ad Valorem Assessments."
1170	(3)(4)  It shall contain the county name, the assessment
1171	year, the mailing address of the tax collector, the mailing
1172	address of one property owner, the legal description of the
1173	property to at least 25 characters, and the unique parcel or tax
1174	identification number of the property.
1175	(4)(5) It shall provide for the labeled disclosure of the
1176	total amount of combined levies and the total discounted amount
1177	due each month when paid in advance.
1178	(5)(6)  It shall provide a field or portion on the front of
1179	the notice for official use for data to reflect codes useful to
1180	the tax collector.
1181	(6)(7)  The combined notice shall be set in type which is 8
1182	points or larger.
1183	(7)(8)  The ad valorem part shall contain the following:
1184	(a)  A schedule of the assessed value, exempted value, and
1185	taxable value of the property.
1186	(b)  Subheadings for columns listing taxing authorities,
1187	corresponding millage rates expressed in dollars and cents per
1188	$1,000 of taxable value, and the associated tax.
1189	(c)  Taxing authorities listed in the same sequence and
1190	manner as listed on the notice required by s. 200.069(4)(a),
1191	with the exception that independent special districts, municipal
1192	service taxing districts, and voted debt service millages for
1193	each taxing authority shall be listed separately. If a county
1194	has too many municipal service taxing units to list separately,
1195	it shall combine them to disclose the total number of such units
1196	and the amount of taxes levied.
1197	(8)(9)  Within the non-ad valorem assessment part, it shall
1198	contain the following:
1199	(a)  Subheadings for columns listing the levying
1200	authorities, corresponding assessment rates expressed in dollars
1201	and cents per unit of assessment, and the associated assessment
1202	amount.
1203	(b)  The purpose of the assessment, if the purpose is not
1204	clearly indicated by the name of the levying authority.
1205	(c)  A listing of the levying authorities in the same order
1206	as in the ad valorem part to the extent practicable. If a county
1207	has too many municipal service benefit units to list separately,
1208	it shall combine them by function.
1209	(9)(10)  It shall provide instructions and useful
1210	information to the taxpayer. Such information and instructions
1211	shall be nontechnical to minimize confusion. The information and
1212	instructions required by this section shall be provided by
1213	department rule and shall include:
1214	(a)  Procedures to be followed when the property has been
1215	sold or conveyed.
1216	(b)  Instruction as to mailing the remittance and receipt
1217	along with a brief disclosure of the availability of discounts.
1218	(c)  Notification about delinquency and interest for
1219	delinquent payment.
1220	(d)  Notification that failure to pay the amounts due will
1221	result in a tax certificate being issued against the property.
1222	(e)  A brief statement outlining the responsibility of the
1223	tax collector, the property appraiser, and the taxing
1224	authorities. This statement shall be accompanied by directions
1225	as to which office to contact for particular questions or
1226	problems.
1227	Section 30.  Subsections (2) and (4) of section 197.373,
1228	Florida Statutes, are amended to read:
1229	197.373  Payment of portion of taxes.--
1230	(2)  The request must be made at least 45 15 days prior to
1231	the tax certificate sale.
1232	(4)  This section does not apply to assessments and
1233	collections made pursuant to the provisions of s. 192.037 or
1234	when taxes have been paid.
1235	Section 31.  Subsections (1) and (3) of section 197.402,
1236	Florida Statutes, are amended to read:
1237	197.402  Advertisement of real or personal property with
1238	delinquent taxes.--
1239	(1)  If Whenever legal advertisements are required, the
1240	board of county commissioners shall select the newspaper as
1241	provided in chapter 50. The office of the tax collector shall
1242	pay all newspaper charges, and the proportionate cost of the
1243	advertisements shall be added to the delinquent taxes when they
1244	are collected.
1245	(3)  Except as provided in s. 197.432(4), on or before June
1246	1 or the 60th day after the date of delinquency, whichever is
1247	later, the tax collector shall advertise once each week for 3
1248	weeks and shall sell tax certificates on all real property
1249	having with delinquent taxes. If the deadline falls on a
1250	Saturday, Sunday, or legal holiday, it is extended to the next
1251	working day. The tax collector shall make a list of such
1252	properties in the same order in which the property was lands
1253	were assessed, specifying the amount due on each parcel,
1254	including interest at the rate of 18 percent per year from the
1255	date of delinquency to the date of sale; the cost of
1256	advertising; and the expense of sale.
1257	Section 32.  Section 197.403, Florida Statutes, is amended
1258	to read:
1259	197.403  Publisher to furnish copy of advertisement to tax
1260	collector; Proof of publication; fees.--The newspaper publishing
1261	the notice of a tax sale shall furnish transmit by mail a copy
1262	of the paper containing each notice to the tax collector within
1263	10 days after the last required publication. When the
1264	publication of the tax sale notice is completed as provided by
1265	law, the publisher shall make an affidavit, in the form
1266	prescribed by the department, which shall be delivered to the
1267	tax collector and annexed to the report of certificates sold for
1268	taxes as provided by s. 197.432(8).
1269	Section 33.  Subsections (5) and (10) of section 197.413,
1270	Florida Statutes, are amended to read:
1271	197.413  Delinquent personal property taxes; warrants;
1272	court order for levy and seizure of personal property; seizure;
1273	fees of tax collectors.--
1274	(5)  Upon the filing of the such petition, the clerk of the
1275	court shall notify each delinquent taxpayer listed in the
1276	petition that a petition has been filed and that, upon
1277	ratification and confirmation of the petition, the tax collector
1278	is will be authorized to issue warrants and levy upon, seize,
1279	and sell so much of the taxpayer's tangible personal property as
1280	to satisfy the delinquent taxes, plus costs, interest,
1281	attorney's fees, and other charges. The Such notice shall be
1282	given by certified mail, return receipt requested. If agreed to
1283	by the clerk of court, the tax collector may provide the
1284	notification.
1285	(10)  The tax collector is entitled to a fee of $10 $2 from
1286	each delinquent taxpayer at the time delinquent taxes are
1287	collected. The tax collector is entitled to receive an
1288	additional $8 for each warrant issued.
1289	Section 34.  Section 197.414, Florida Statutes, is amended
1290	to read:
1291	197.414  Tax collector to keep Record of warrants and
1292	levies on tangible personal property.--The tax collector shall
1293	keep a record of all warrants and levies made under this chapter
1294	and shall note on such record the date of payment, the amount of
1295	money, if any, received, and the disposition thereof made by him
1296	or her. Such record shall be known as "the tangible personal
1297	property tax warrant register." and the form thereof shall be
1298	prescribed by the Department of Revenue. The warrant register
1299	may be maintained in paper or electronic form.
1300	Section 35.  Subsections (1) and (2) of section 197.4155,
1301	Florida Statutes, are amended to read:
1302	197.4155  Delinquent personal property taxes; installment
1303	payment program.--
1304	(1)  A county tax collector may implement a an installment
1305	payment program for the payment of delinquent personal property
1306	taxes. If implemented, the program must be available, upon
1307	application to the tax collector, to each delinquent personal
1308	property taxpayer whose delinquent personal property taxes
1309	exceed $1,000. The tax collector shall require each taxpayer who
1310	requests to participate in the program to submit an application
1311	on a form prescribed by the tax collector which, at a minimum,
1312	must include the name, address, a description of the property
1313	subject to personal property taxes, and the amount of the
1314	personal property taxes owed by the taxpayer.
1315	(2)  Within 10 days after a taxpayer who owes delinquent
1316	personal property taxes submits the required application, the
1317	tax collector may shall prescribe an installment payment plan
1318	for the full payment of the taxpayer's delinquent personal
1319	property taxes, including any delinquency charges, interest, and
1320	costs allowed by this chapter. The plan must be in writing and
1321	must be delivered to the taxpayer after it is prescribed. At the
1322	time the plan is developed, the tax collector may consider a
1323	taxpayer's current and anticipated future ability to pay over
1324	the time period of a potential installment payment plan. The
1325	plan must provide that if the taxpayer does not follow the
1326	payment terms or fails to timely file returns or pay current
1327	obligations after the date of the payment plan, the taxpayer
1328	shall will be considered delinquent under the terms of the plan,
1329	and any unpaid balance of tax, penalty, or interest scheduled in
1330	the payment plan will be due and payable immediately. The plan
1331	must also provide that unpaid tax amounts bear interest as
1332	provided by law. In prescribing such an installment payment
1333	plan, the tax collector may exercise flexibility as to the
1334	dates, amounts, and number of payments required to collect all
1335	delinquent personal property taxes owed by the taxpayer, except
1336	that the plan must provide for the full satisfaction of all
1337	amounts owed by the taxpayer within by no later than 3 years
1338	after the due date of the first payment under the plan.
1339	Section 36.  Section 197.416, Florida Statutes, is amended
1340	to read:
1341	197.416  Continuing duty of the tax collector to collect
1342	delinquent tax warrants; limitation of actions.--It is shall be
1343	the duty of the tax collector issuing a tax warrant for the
1344	collection of delinquent tangible personal property taxes to
1345	continue to try from time to time his or her efforts to collect
1346	such taxes for a period of 7 years after from the date of the
1347	ratification issuance of the warrant. After the expiration of 7
1348	years, the warrant is will be barred by this statute of
1349	limitation, and no action may be maintained in any court. A tax
1350	collector or his or her successor is shall not be relieved of
1351	accountability for collection of any taxes assessed on tangible
1352	personal property until he or she has completely performed every
1353	duty devolving upon the tax collector as required by law.
1354	Section 37.  Subsection (1) of section 197.417, Florida
1355	Statutes, is amended to read:
1356	197.417  Sale of personal property after seizure.--
1357	(1)  When personal property is levied upon for delinquent
1358	taxes as provided for in s. 197.413, at least 15 days before the
1359	sale the tax collector shall give public notice by advertisement
1360	of the time and place of sale of the property to be sold. The
1361	notice shall be posted in at least two three public places in
1362	the county, one of which shall be at the courthouse, and the
1363	property shall be sold at public auction at the location noted
1364	in the advertisement. Notice posted on the Internet qualifies as
1365	one location. The property sold shall be present if practical.
1366	When the sale is conducted electronically, a description of the
1367	property and a photograph, when practical, shall be available.
1368	At any time before the sale the owner or claimant of the
1369	property may release the property by the payment of the taxes,
1370	plus delinquent charges, interest, and costs, for which the
1371	property was liable to be sold. In all cases, immediate payment
1372	for the property shall be required. In case such a sale is made,
1373	the tax collector shall be entitled to the same fees and charges
1374	as are allowed sheriffs upon execution sales.
1375	Section 38.  Section 197.432, Florida Statutes, is amended
1376	to read:
1377	197.432  Sale of tax certificates for unpaid taxes.--
1378	(1)  On the day and approximately at the time designated in
1379	the notice of the sale, the tax collector shall commence the
1380	sale of tax certificates on the real property those lands on
1381	which taxes have not been paid, and he or she shall continue the
1382	sale from day to day until each certificate is sold to pay the
1383	taxes, interest, costs, and charges on the parcel described in
1384	the certificate. In case there are no bidders, the certificate
1385	shall be issued to the county. The tax collector shall offer all
1386	certificates on the property lands as they are listed on the tax
1387	roll assessed. The tax collector shall prescribe the manner and
1388	procedure for conducting the tax sale, including identifying
1389	valid bidding entities, reassignment of certificates prior to
1390	issuance, and the use of an outside party to assist in the
1391	performance of a sale in compliance with this section. The tax
1392	collector may conduct the tax sale by electronic means and must
1393	comply with procedures provided in this chapter.
1394	(2)  A lien created through the sale of a tax certificate
1395	may not be enforced in any manner except as prescribed in this
1396	chapter.
1397	(3)  Delinquent real property taxes on real property may be
1398	paid after the date of delinquency by paying the tax and all
1399	interest, costs, and charges but must be completed before the
1400	sale of a tax certificate of all governmental units due on a
1401	parcel of land in any one year shall be combined into one
1402	certificate.
1403	(4)  A tax certificate representing less than $250 $100 in
1404	delinquent taxes on property that has been granted a homestead
1405	exemption for the year in which the delinquent taxes were
1406	assessed may not be sold at public auction or by electronic sale
1407	as provided in subsection (1) (16) but must shall be issued by
1408	the tax collector to the county at the maximum rate of interest
1409	allowed under s. 197.252(4) by this chapter. The provisions of
1410	s. 197.502(3) may shall not be invoked if as long as the
1411	homestead exemption is granted to the person who received the
1412	homestead exemption for the year in which the tax certificate
1413	was issued. However, when all such tax certificates and accrued
1414	interest thereon represent an amount of $250 $100 or more, the
1415	provisions of s. 197.502(3) shall be invoked.
1416	(5)  Each certificate shall be issued struck off to the
1417	entity person who will pay the taxes, interest, costs, and
1418	charges and will demand the lowest rate of interest, not in
1419	excess of the maximum rate of interest allowed by this chapter.
1420	The tax collector shall accept bids in even increments and in
1421	fractional interest rate bids of one-quarter of 1 percent only.
1422	Proxy bidding is valid when authorized or accepted by the
1423	potential buyer of the certificate. The tax collector shall
1424	determine the method by which bidding will take place. When
1425	there are multiple bidders offering the same lowest rate of
1426	interest, the tax collector shall determine the method of
1427	selecting the bidder to whom the certificate will be awarded.
1428	Acceptable methods include, but are not limited to, bid received
1429	first or use of a random number generator. If there is no buyer,
1430	the certificate shall be issued to the county at the maximum
1431	rate of interest allowed by this chapter.
1432	(6)  The tax collector may shall require immediate payment
1433	of a reasonable deposit from any entity person who wishes to bid
1434	for a tax certificate. The tax collector has sole discretion in
1435	determining the deposit methods and requirements and the
1436	apportionment of those deposits to the bidders. Any entity that
1437	A person who fails or refuses to pay any bid made by, or on
1438	behalf of, the entity him or her is not entitled to bid or have
1439	any other bid accepted or enforced except as authorized by the
1440	tax collector until a new deposit of 100 percent of the amount
1441	of estimated purchases has been paid to the tax collector. When
1442	tax certificates are ready for issuance, The tax collector shall
1443	provide notice when certificates are notify each person to whom
1444	a certificate was struck off that the certificate is ready for
1445	issuance. and Payment must be made within 48 hours after from
1446	the date mailing of such notice or, at the tax collector's
1447	discretion, all or any portion of the deposit placed by the
1448	bidder may be the deposit shall be forfeited and the bid
1449	canceled. In any event, Payment must shall be made before the
1450	issuance delivery of the certificate by the tax collector.
1451	(7)  The form of the certificate shall be as prescribed by
1452	the department. Upon the cancellation of a any bid:, the tax
1453	collector shall resell that certificate the following day or as
1454	soon thereafter as possible, provided the certificate is sold
1455	within 10 days after cancellation of such bid.
1456	(a)  If the sale has not been adjourned, the tax collector
1457	may reoffer the certificate for sale or issue it to the county.
1458	(b)  If the sale has been adjourned, the tax collector may
1459	reoffer the certificate at a subsequent sale. Prior to the
1460	subsequent sale, the parcels must be readvertised pursuant to s.
1461	197.402(3).
1462	(8)  The tax collector shall maintain records make a list
1463	of all the certificates sold for taxes, showing the date of the
1464	sale, the number of each certificate, the name of the owner as
1465	returned, a description of the property land within the
1466	certificate, the name of the purchaser, the interest rate bid,
1467	and the amount for which sale was made. Such records may be
1468	maintained electronically and shall This list shall be cited
1469	known as the "list of tax certificates sold." The tax collector
1470	shall append to the list a certificate setting forth the fact
1471	that the sale was made in accordance with this chapter.
1472	(9)  A certificate may not be sold on, and a nor is any
1473	lien is not created in, property owned by any governmental unit
1474	that the property of which has become subject to taxation due to
1475	lease of the property to a nongovernmental lessee. The
1476	delinquent taxes shall be enforced and collected in the manner
1477	provided in s. 196.199(8). However, the ad valorem real property
1478	taxes levied on a leasehold that is taxed as real property under
1479	s. 196.199(2)(b), and for which no rental payments are due under
1480	the agreement that created the leasehold or for which payments
1481	required under the original leasehold agreement have been waived
1482	or prohibited by law before January 1, 1993, must be paid by the
1483	lessee. If the taxes are unpaid, the delinquent taxes become a
1484	lien on the leasehold and may be collected and enforced under
1485	this chapter.
1486	(10)  Any tax certificates that issued pursuant to this
1487	section after January 1, 1977, which are void due to an error of
1488	the property appraiser, the tax collector, or the taxing or
1489	levying authority any other county official, or any municipal
1490	official and which are subsequently canceled, or which are
1491	corrected, pursuant to this chapter or chapter 196, shall earn
1492	interest at the rate of 8 percent per year, simple interest, or
1493	the rate of interest bid at the tax certificate sale, whichever
1494	is less, calculated monthly from the date the certificate was
1495	purchased until the date the refund is ordered. Refunds made on
1496	tax certificates that are corrected or void shall be processed
1497	in accordance with the procedure set forth in s. 197.182, except
1498	that the 4-year time period provided for in s. 197.182(1)(e) s.
1499	197.182(1)(c) does not apply to or bar refunds resulting from
1500	correction or cancellation of certificates and release of tax
1501	deeds as authorized herein.
1502	(11)  When tax certificates are advertised for sale, the
1503	tax collector shall be entitled to a commission of 5 percent on
1504	the amount of the delinquent taxes and interest when actual sale
1505	is made. However, the tax collector is shall not be entitled to
1506	any commission for the issuance sale of certificates made to the
1507	county until the commission is paid upon the redemption or sale
1508	of the tax certificates. If When a tax deed is issued to the
1509	county, the tax collector may shall not receive his or her
1510	commission for the certificates until after the property is sold
1511	and conveyed by the county.
1512	(12)  All tax certificates issued to the county shall be
1513	held by the tax collector of the county where the lands covered
1514	by the certificates are located.
1515	(13)  Delinquent taxes on real property may be paid after
1516	the date of delinquency but prior to the sale of a tax
1517	certificate by paying all costs, advertising charges, and
1518	interest.
1519	(12)(14)  The holder of a tax certificate may not directly,
1520	through an agent, or otherwise initiate contact with the owner
1521	of property upon which he or she holds a tax certificate to
1522	encourage or demand payment until 2 years after have elapsed
1523	since April 1 of the year of issuance of the tax certificate.
1524	(13)(15)  Any holder of a tax certificate who, prior to the
1525	date 2 years after April 1 of the year of issuance of the tax
1526	certificate, initiates, or whose agent initiates, contact with
1527	the property owner upon which he or she holds a certificate
1528	encouraging or demanding payment may be barred by the tax
1529	collector from bidding at a tax certificate sale. Unfair or
1530	deceptive contact by the holder of a tax certificate to a
1531	property owner to obtain payment is an unfair and deceptive
1532	trade practice, as referenced in s. 501.204(1), regardless of
1533	whether the tax certificate is redeemed. Such unfair or
1534	deceptive contact is actionable under ss. 501.2075-501.211. If
1535	the property owner later redeems the certificate in reliance on
1536	the deceptive or unfair practice, the unfair or deceptive
1537	contact is actionable under applicable laws prohibiting fraud.
1538	(16)  The county tax collector may conduct the sale of tax
1539	certificates for unpaid taxes pursuant to this section by
1540	electronic means. Such electronic sales shall comply with the
1541	procedures provided in this chapter. The tax collector shall
1542	provide access to such electronic sale by computer terminals
1543	open to the public at a designated location. A tax collector who
1544	chooses to conduct such electronic sales may receive electronic
1545	deposits and payments related to the tax certificate sale.
1546	Section 39.  Section 197.4325, Florida Statutes, is amended
1547	to read:
1548	197.4325  Procedure when checks received for payment of
1549	taxes or tax certificates is are dishonored.--
1550	(1)(a)  Within 10 days after a payment for taxes check
1551	received by the tax collector for payment of taxes is
1552	dishonored, the tax collector shall notify the payor maker of
1553	the check that the payment check has been dishonored. If the
1554	official receipt is canceled for nonpayment, the tax collector
1555	shall cancel the official receipt issued for the dishonored
1556	check and shall make an entry on the tax roll that the receipt
1557	was canceled because of a dishonored payment check. Where
1558	practicable, The tax collector may shall make a reasonable
1559	effort to collect the moneys due before canceling the receipt.
1560	(b)  The tax collector shall retain a copy of the canceled
1561	tax receipt and the dishonored check for the period of time
1562	required by law.
1563	(2)(a)  If When a payment check received by the tax
1564	collector for the purchase of a tax certificate is dishonored
1565	and: the certificate has not been delivered to the bidder, the
1566	tax collector shall retain the deposit and resell the tax
1567	certificate. If the certificate has been delivered to the
1568	bidder, the tax collector shall notify the department, and, upon
1569	approval by the department, the certificate shall be canceled
1570	and resold.
1571	(b)  When a bidder's deposit is forfeited, the tax
1572	collector shall retain the deposit and resell the tax
1573	certificate.
1574	(a)1.  If The tax certificate sale has been adjourned, the
1575	tax collector shall readvertise the tax certificate to be
1576	resold. When the bidder's deposit is forfeited and the
1577	certificate is readvertised, the deposit shall be used to pay
1578	the advertising fees before other costs or charges are imposed.
1579	Any portion of the bidder's forfeit deposit that remains after
1580	advertising and other costs or charges have been paid shall be
1581	deposited by the tax collector into his or her official office
1582	account. If the tax collector fails to require a deposit and tax
1583	certificates are resold, the advertising charges required for
1584	the second sale shall not be added to the face value of the tax
1585	certificate.
1586	(b)2.  If The tax certificate sale has not been adjourned,
1587	the tax collector shall cancel the previous bid pursuant to s.
1588	197.432(7)(a) add the certificates to be resold to the sale list
1589	and continue the sale until all tax certificates are sold.
1590	Section 40.  Subsection (2) of section 197.442, Florida
1591	Statutes, is amended to read:
1592	197.442  Tax collector not to sell certificates on land on
1593	which taxes have been paid; penalty.--
1594	(2)  The office of the tax collector shall be responsible
1595	to the publisher for costs of advertising property lands on
1596	which the taxes have been paid, and the office of the property
1597	appraiser shall be responsible to the publisher for the costs of
1598	advertising property lands doubly assessed or assessed in error.
1599	Section 41.  Section 197.443, Florida Statutes, is amended
1600	to read:
1601	197.443  Cancellation of void tax certificates; correction
1602	of tax certificates; procedure.--
1603	(1)  If When a tax certificate on real property lands has
1604	been sold for unpaid taxes and:
1605	(a)  The tax certificate evidencing the sale is void
1606	because the taxes on the property lands have been paid;
1607	(b)  The property was lands were not subject to taxation at
1608	the time of the assessment on which they were sold;
1609	(c)  The description of the property in the tax certificate
1610	is void or has been corrected;
1611	(d)  An error of commission or omission has occurred which
1612	invalidates the sale;
1613	(e)  The circuit court has voided the tax certificate by a
1614	suit to cancel the tax certificate by the holder;
1615	(f)  The tax certificate is void for any other reason; or
1616	(g)  An error in assessed value has occurred for which the
1617	tax certificate may be corrected,
1618
1619	the tax collector shall forward a certificate of such error to
1620	the department and enter a memorandum of error upon the list of
1621	certificates sold for taxes a memorandum of such error. The
1622	department, upon receipt of the such certificate, if satisfied
1623	of the correctness of the certificate of error or upon receipt
1624	of a court order, shall notify the tax collector, who shall
1625	cancel or correct the certificate. Tax certificate corrections
1626	or cancellations that have been ordered by a court or that do
1627	not result from changes made in the assessed value on a tax roll
1628	certified to the tax collector shall be made by the tax
1629	collector without order from the department.
1630	(2)  The holder of a tax certificate who pays, redeems, or
1631	causes to be corrected or to be canceled and surrendered by any
1632	other tax certificates, or who pays any subsequent and omitted
1633	taxes or costs, in connection with the foreclosure of a tax
1634	certificate or tax deed that is, and when such other
1635	certificates or such subsequent and omitted taxes are void or
1636	corrected for any reason, the person paying, redeeming, or
1637	causing to be corrected or to be canceled and surrendered the
1638	other tax certificates or paying the other subsequent and
1639	omitted taxes is entitled to a refund obtain the return of the
1640	amount paid therefor.
1641	(a)  The county officer or taxing or levying authority
1642	that, as the case may be, which causes an error that results in
1643	the voiding issuance of a void tax certificate shall be charged
1644	for the costs of advertising incurred in the sale of a new the
1645	tax certificate.
1646	(b)  If When the owner of a tax certificate requests that
1647	the certificate be canceled for any reason but does not seek a
1648	refund, the tax collector shall cancel the tax certificate and a
1649	refund shall not be processed. The tax collector shall require
1650	the owner of the tax certificate to execute a written statement
1651	that he or she is the holder of the tax certificate, that he or
1652	she wishes the certificate to be canceled, and that a refund is
1653	not expected and is not to be made.
1654	(3)  If When the tax certificate or a tax deed based upon
1655	the certificate is held by an individual, the collector shall at
1656	once notify the original purchaser of the certificate or tax
1657	deed or the subsequent holder thereof, if known, that upon the
1658	voluntary surrender of the certificate or deed of release of any
1659	his or her rights under the tax deed, a refund will be made of
1660	the amount received by the governmental units for the
1661	certificate or deed, plus $1 for the deed of release.
1662	(4)  The refund shall be made in accordance with the
1663	procedure set forth in s. 197.182, except that the 4-year time
1664	period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1665	not apply to or bar refunds resulting from correction or
1666	cancellation of certificates and release of tax deeds as
1667	authorized in this section herein.
1668	Section 42.  Section 197.462, Florida Statutes, is amended
1669	to read:
1670	197.462  Transfer of tax certificates held by
1671	individuals.--
1672	(1)  All tax certificates issued to an individual may be
1673	transferred by endorsement at any time before they are redeemed
1674	or a tax deed is executed thereunder.
1675	(2)  The official endorsement of a tax certificate by the
1676	tax collector with the date and the amount received and its
1677	entry on the record of tax certificates sold shall be sufficient
1678	evidence of the assignment of it.
1679	(2)(3)  The tax collector shall record the transfer on the
1680	record of tax certificates sold.
1681	(3)(4)  The tax collector shall receive $2.25 as a service
1682	charge for each transfer endorsement.
1683	Section 43.  Section 197.472, Florida Statutes, is amended
1684	to read:
1685	197.472  Redemption of tax certificates.--
1686	(1)  Any person may redeem a tax certificate or purchase a
1687	county-held certificate at any time after the certificate is
1688	issued and before a tax deed is issued or the property is placed
1689	on the list of lands available for sale. The person redeeming or
1690	purchasing a tax certificate shall pay to the tax collector in
1691	the county where the land is situated the face amount plus all
1692	interest, costs, and charges. If only a portion of the
1693	certificate is being redeemed as described in subsection (4),
1694	only the proportionate amount of the face value, interest,
1695	costs, and charges of the part described shall be required to be
1696	paid of the certificate or the part thereof that the part or
1697	interest purchased or redeemed bears to the whole. Upon purchase
1698	or redemption being made, the person shall pay all taxes,
1699	interest, costs, charges, and omitted taxes, if any, as provided
1700	by law upon the part or parts of the certificate so purchased or
1701	redeemed.
1702	(2)  When a tax certificate is redeemed and the interest
1703	earned on the tax certificate is less than 5 percent of the face
1704	amount of the certificate, a mandatory charge of 5 percent shall
1705	be levied upon the tax certificate. The person redeeming the tax
1706	certificate shall pay the interest rate due on the certificate
1707	or the 5-percent mandatory charge, whichever is greater. This
1708	subsection applies to all county-held tax certificates and all
1709	individual tax certificates except those with an interest rate
1710	bid of zero percent.
1711	(3)  The tax collector shall receive a fee of $6.25 for
1712	each tax certificate purchased or redeemed.
1713	(4)  When only a portion of a certificate is being redeemed
1714	or purchased and such portion can be ascertained by legal
1715	description, the tax collector shall make a written request for
1716	apportionment to the property appraiser. Within 15 days after
1717	such request, the property appraiser shall furnish the tax
1718	collector a certificate apportioning the value to that portion
1719	sought to be redeemed and to the remaining land covered by the
1720	certificate.
1721	(5)  When a tax certificate is purchased or redeemed, the
1722	tax collector shall give to the person a receipt and certificate
1723	showing the amount paid for the purchase or redemption, a
1724	description of the land, and the date, number, and amount of the
1725	certificate, certificates, or part of certificate which is
1726	purchased or redeemed, which shall be in the form prescribed by
1727	the department. If a tax certificate is redeemed in full, the
1728	certificate shall be surrendered to the tax collector by the
1729	original purchaser and canceled by the tax collector. If only a
1730	part is purchased or redeemed, the portion and description of
1731	land, with date of purchase or redemption, shall be endorsed on
1732	the certificate by the tax collector. The certificate shall be
1733	retained by the owner, or the tax collector if the certificate
1734	is a county-held certificate, subject to the endorsement. The
1735	purchase or redemption shall be entered by the tax collector on
1736	the record of tax certificates sold.
1737	(5)(6)  When a tax certificate has been purchased or
1738	redeemed, the tax collector shall pay to the owner of the tax
1739	certificate the amount received by the tax collector less the
1740	redemption fee service charges.
1741	(6)(7)  Nothing in this section shall be deemed to deny any
1742	person the right to purchase or redeem any outstanding tax
1743	certificate in accordance with the law in force when it was
1744	issued. However, the provisions of s. 197.573 relating to
1745	survival of restrictions and covenants after the issuance of a
1746	tax deed are not repealed by this chapter and apply regardless
1747	of the manner in which the tax deed was issued.
1748	(7)(8)  The provisions of subsection (4) do not apply to
1749	collections made pursuant to the provisions of s. 192.037.
1750	Section 44.  Section 197.4725, Florida Statutes, is created
1751	to read:
1752	197.4725  Purchase of county-held tax certificates.--
1753	(1)  Any person may purchase a county-held tax certificate
1754	at any time after the tax certificate is issued and before a tax
1755	deed application is made. The person purchasing a county-held
1756	tax certificate shall pay to the tax collector the face amount
1757	plus all interest, costs, and charges or, subject to s.
1758	197.472(4), the part described in the tax certificate.
1759	(2)  When a county-held tax certificate is purchased, the
1760	interest earned shall be calculated at 1.5 percent per month, or
1761	a fraction thereof, to the date of purchase.
1762	(3)  The tax collector shall receive a fee of $6.25 for
1763	each county-held tax certificate purchased.
1764	(4)  The provisions of this section do not apply to
1765	collections made pursuant to the provisions of s. 192.037.
1766	(5)  The tax collector may use electronic means to make
1767	known county-held tax certificates that are available for
1768	purchase and to complete the purchase. The tax collector may
1769	charge a reasonable fee for costs incurred in providing such
1770	electronic services.
1771	Section 45.  Section 197.473, Florida Statutes, is amended
1772	to read:
1773	197.473  Disposition of unclaimed redemption moneys.--
1774	(1)  Any After money paid to the tax collector for the
1775	redemption of a tax certificate that certificates has been held
1776	for 90 days, which money is payable to the holder of a redeemed
1777	tax certificate but for which no claim has been made is
1778	considered unclaimed as defined in s. 717.113 and shall be
1779	remitted to the state pursuant to s. 717.117, on the first day
1780	of the following quarter the tax collector shall remit such
1781	unclaimed moneys to the board of county commissioners, less the
1782	sum of $5 on each $100 or fraction thereof which shall be
1783	retained by the tax collector as service charges.
1784	(2)  Two years after the date the unclaimed redemption
1785	moneys were remitted to the board of county commissioners, all
1786	claims to such moneys are forever barred, and such moneys become
1787	the property of the county.
1788	Section 46.  Section 197.482, Florida Statutes, is amended
1789	to read:
1790	197.482  Expiration Limitation upon lien of tax
1791	certificate.--
1792	(1)  Seven After the expiration of 7 years after from the
1793	date of issuance of a tax certificate, which is the date of the
1794	first day of the tax certificate sale as advertised under s.
1795	197.432, of a tax certificate, if a tax deed has not been
1796	applied for on the property covered by the certificate, and no
1797	other administrative or legal proceeding has existed of record,
1798	the tax certificate is null and void, and the tax collector
1799	shall be canceled. The tax collector shall note cancel the tax
1800	certificate, noting the date of the cancellation of the tax
1801	certificate upon all appropriate records in his or her office.
1802	The tax collector shall complete the cancellation by entering
1803	opposite the record of the 7-year-old tax certificate a notation
1804	in substantially the following form: "Canceled by Act of 1973
1805	Florida Legislature." All certificates outstanding July 1, 1973,
1806	shall have a life of 20 years from the date of issue. This
1807	subsection does not apply to deferred payment tax certificates.
1808	(2)  The provisions and limitations herein prescribed for
1809	tax certificates do not apply to tax certificates which were
1810	sold under the provisions of chapter 18296, Laws of Florida,
1811	1937, commonly known as the "Murphy Act."
1812	Section 47.  Section 197.492, Florida Statutes, is amended
1813	to read:
1814	197.492  Errors and insolvencies report list.--On or before
1815	the 60th day after the tax certificate sale is adjourned, the
1816	tax collector shall certify make out a report to the board of
1817	county commissioners a report separately showing the discounts,
1818	errors, double assessments, and insolvencies relating to tax
1819	collections for which credit is to be given, including in every
1820	case except discounts, the names of the parties on whose account
1821	the credit is to be allowed. The report may be submitted in an
1822	electronic format. The board of county commissioners, upon
1823	receiving the report, shall examine it; make such investigations
1824	as may be necessary; and, if the board discovers that the tax
1825	collector has taken credit as an insolvent item any personal
1826	property tax due by a solvent taxpayer, charge the amount of
1827	taxes represented by such item to the tax collector and not
1828	approve the report until the tax collector strikes such item
1829	from the record.
1830	Section 48.  Section 197.502, Florida Statutes, is amended
1831	to read:
1832	197.502  Application for obtaining tax deed by holder of
1833	tax sale certificate; fees.--
1834	(1)  The holder of a any tax certificate, other than the
1835	county, at any time after 2 years have elapsed since April 1
1836	after of the year of issuance of the tax certificate and before
1837	the expiration of 7 years after from the date of issuance, may
1838	file the certificate and an application for a tax deed with the
1839	tax collector of the county where the property lands described
1840	in the certificate is are located. The application may be made
1841	on the entire parcel of property or any part thereof which is
1842	capable of being readily separated from the whole but only after
1843	the division has been received from the property appraiser. The
1844	tax collector may charge shall be allowed a tax deed application
1845	fee of $75, plus reimbursement for any fee charged to the tax
1846	collector by a vendor for providing an electronic tax deed
1847	application program or service.
1848	(2)  A Any certificateholder, other than the county, who
1849	applies makes application for a tax deed shall pay the tax
1850	collector, at the time of application, all amounts required for
1851	redemption or purchase of all other outstanding tax
1852	certificates, plus interest, any omitted taxes, plus interest,
1853	any delinquent taxes, plus interest, and current taxes, if due,
1854	covering the property land.
1855	(3)  The county in which where the property lands described
1856	in the certificate is are located shall apply make application
1857	for a tax deed on all county-held certificates on property
1858	valued at $5,000 or more on the property appraiser's current
1859	year assessment roll, except deferred payment tax certificates,
1860	and may apply for tax deeds make application on those
1861	certificates on property valued at less than $5,000 on the
1862	property appraiser's current year assessment roll. The Such
1863	application shall be made 2 years after April 1 of the year of
1864	issuance of the certificates or as soon thereafter as is
1865	reasonable. Upon application for a tax deed, the county shall
1866	deposit with the tax collector all applicable costs and fees,
1867	but may shall not deposit any money to cover the redemption of
1868	other outstanding certificates covering the property land. The
1869	tax collector may charge a tax deed application fee of $75, plus
1870	reimbursement for any fee charged to the tax collector by a
1871	vendor for providing an electronic tax deed application program
1872	or service.
1873	(4)  The tax collector shall deliver to the clerk of the
1874	circuit court a statement that payment has been made for all
1875	outstanding certificates or, if the certificate is held by the
1876	county, that all appropriate fees have been deposited, and
1877	stating that the following persons are to be notified prior to
1878	the sale of the property:
1879	(a)  Any legal titleholder of record if the address of the
1880	owner appears on the record of conveyance of the property lands
1881	to the owner. However, if the legal titleholder of record is the
1882	same as the person to whom the property was assessed on the tax
1883	roll for the year in which the property was last assessed, then
1884	the notice may only be mailed to the address of the legal
1885	titleholder as it appears on the latest assessment roll.
1886	(b)  Any lienholder of record who has recorded a lien
1887	against the property described in the tax certificate if an
1888	address appears on the recorded lien.
1889	(c)  Any mortgagee of record if an address appears on the
1890	recorded mortgage.
1891	(d)  Any vendee of a recorded contract for deed if an
1892	address appears on the recorded contract or, if the contract is
1893	not recorded, any vendee who has applied to receive notice
1894	pursuant to s. 197.344(1)(c).
1895	(e)  Any other lienholder who has applied to the tax
1896	collector to receive notice if an address is supplied to the
1897	collector by such lienholder.
1898	(f)  Any person to whom the property was assessed on the
1899	tax roll for the year in which the property was last assessed.
1900	(g)  Any lienholder of record who has recorded a lien
1901	against a mobile home located on the property described in the
1902	tax certificate if an address appears on the recorded lien and
1903	if the lien is recorded with the clerk of the circuit court in
1904	the county where the mobile home is located.
1905	(h)  Any legal titleholder of record of property that is
1906	contiguous to the property described in the tax certificate, if
1907	when the property described is either submerged land or common
1908	elements of a subdivision, if the address of the titleholder of
1909	contiguous property appears on the record of conveyance of the
1910	property land to the that legal titleholder. However, if the
1911	legal titleholder of property contiguous to the property
1912	described in the tax certificate is the same as the person to
1913	whom the property described in the tax certificate was assessed
1914	on the tax roll for the year in which the property was last
1915	assessed, the notice may be mailed only to the address of the
1916	legal titleholder as it appears on the latest assessment roll.
1917	As used in this chapter, the term "contiguous" means touching,
1918	meeting, or joining at the surface or border, other than at a
1919	corner or a single point, and not separated by submerged lands.
1920	Submerged lands lying below the ordinary high-water mark which
1921	are sovereignty lands are not part of the upland contiguous
1922	property for purposes of notification.
1923
1924	The statement must be signed by the tax collector or the tax
1925	collector's designee, with the tax collector's seal affixed. The
1926	tax collector may purchase a reasonable bond for errors and
1927	omissions of his or her office in making such statement. The
1928	search of the official records must be made by a direct and
1929	inverse search. "Direct" means the index in straight and
1930	continuous alphabetic order by grantor, and "inverse" means the
1931	index in straight and continuous alphabetic order by grantee.
1932	(5)(a)  The tax collector may contract with a title company
1933	or an abstract company at a reasonable fee to provide the
1934	minimum information required in subsection (4), consistent with
1935	rules adopted by the department. If additional information is
1936	required, the tax collector must make a written request to the
1937	title or abstract company stating the additional requirements.
1938	The tax collector may select any title or abstract company,
1939	regardless of its location, as long as the fee is reasonable,
1940	the minimum information is submitted, and the title or abstract
1941	company is authorized to do business in this state. The tax
1942	collector may advertise and accept bids for the title or
1943	abstract company if he or she considers it appropriate to do so.
1944	1.  The ownership and encumbrance report must include the
1945	be printed or typed on stationery or other paper showing a
1946	letterhead of the person, firm, or company that makes the
1947	search, and the signature of the individual person who makes the
1948	search or of an officer of the firm must be attached. The tax
1949	collector is not liable for payment to the firm unless these
1950	requirements are met. The report may be submitted to the tax
1951	collector in an electronic format.
1952	2.  The tax collector may not accept or pay for any title
1953	search or abstract if no financial responsibility is not assumed
1954	for the search. However, reasonable restrictions as to the
1955	liability or responsibility of the title or abstract company are
1956	acceptable. Notwithstanding s. 627.7843(3), the tax collector
1957	may contract for higher maximum liability limits.
1958	3.  In order to establish uniform prices for ownership and
1959	encumbrance reports within the county, the tax collector must
1960	shall ensure that the contract for ownership and encumbrance
1961	reports include all requests for title searches or abstracts for
1962	a given period of time.
1963	(b)  Any fee paid for a any title search or abstract must
1964	be collected at the time of application under subsection (1),
1965	and the amount of the fee must be added to the opening bid.
1966	(c)  The clerk shall advertise and administer the sale and
1967	receive such fees for the issuance of the deed and sale of the
1968	property as are provided in s. 28.24.
1969	(6)(a)  The opening bid:
1970	(a)  On county-held certificates on nonhomestead property
1971	shall be the sum of the value of all outstanding certificates
1972	against the property land, plus omitted years' taxes, delinquent
1973	taxes, interest, and all costs and fees paid by the county.
1974	(b)  The opening bid On an individual certificate on
1975	nonhomestead property must shall include, in addition to the
1976	amount of money paid to the tax collector by the
1977	certificateholder at the time of application, include the amount
1978	required to redeem the applicant's tax certificate and all other
1979	costs and fees paid by the applicant.
1980	(c)  The opening bid On property assessed on the latest tax
1981	roll as homestead property must shall include, in addition to
1982	the amount of money required for an opening bid on nonhomestead
1983	property, include an amount equal to one-half of the latest just
1984	assessed value of the homestead as determined by the property
1985	appraiser. Payment of one-half of the assessed value of the
1986	homestead property shall not be required if the tax certificate
1987	to which the application relates was sold prior to January 1,
1988	1982.
1989	(7)  On county-held certificates for which there are no
1990	bidders at the public sale, the clerk shall enter the land on a
1991	list entitled "lands available for taxes" and shall immediately
1992	notify the county commission and all other persons holding
1993	certificates against the property land that the property land is
1994	available. During the first 90 days after the property land is
1995	placed on the list of lands available for taxes, the county may
1996	purchase the land for the opening bid or may waive its rights to
1997	purchase the property. Thereafter, any person, the county, or
1998	any other governmental unit may purchase the land from the
1999	clerk, without further notice or advertising, for the opening
2000	bid, except that if when the county or other governmental unit
2001	is the purchaser for its own use, the board of county
2002	commissioners may cancel omitted years' taxes, as provided under
2003	s. 197.447. If the county does not elect to purchase the
2004	property land, the county must notify each legal titleholder of
2005	property contiguous to the property land available for taxes, as
2006	provided in paragraph (4)(h), before expiration of the 90-day
2007	period. Interest on the opening bid continues to accrue through
2008	the month of sale as prescribed by s. 197.542.
2009	(8)  Taxes shall not be extended against parcels listed as
2010	lands available for taxes, but in each year the taxes that would
2011	have been due shall be treated as omitted years and added to the
2012	required minimum bid. Three years after the day the land was
2013	offered for public sale, the land shall escheat to the county in
2014	which it is located, free and clear. All tax certificates,
2015	accrued taxes, and liens of any nature against the property
2016	shall be deemed canceled as a matter of law and of no further
2017	legal force and effect, and the clerk shall execute an
2018	escheatment tax deed vesting title in the board of county
2019	commissioners of the county in which the land is located.
2020	(a)  When a property escheats to the county under this
2021	subsection, the county is not subject to any liability imposed
2022	by chapter 376 or chapter 403 for preexisting soil or
2023	groundwater contamination due solely to its ownership. However,
2024	this subsection does not affect the rights or liabilities of any
2025	past or future owners of the escheated property and does not
2026	affect the liability of any governmental entity for the results
2027	of its actions that create or exacerbate a pollution source.
2028	(b)  The county and the Department of Environmental
2029	Protection may enter into a written agreement for the
2030	performance, funding, and reimbursement of the investigative and
2031	remedial acts necessary for a property that escheats to the
2032	county.
2033	(9)  Consolidated applications on more than one tax
2034	certificate are allowed, but a separate statement shall be
2035	issued pursuant to subsection (4), and a separate tax deed shall
2036	be issued pursuant to s. 197.552, for each parcel of property
2037	shown on the tax certificate.
2038	(10)  Any fees collected pursuant to this section shall be
2039	refunded to the certificateholder in the event that the tax deed
2040	sale is canceled for any reason.
2041	(11)  For any property acquired under this section by the
2042	county for the express purpose of providing infill housing, the
2043	board of county commissioners may, in accordance with s.
2044	197.447, cancel county-held tax certificates and omitted years'
2045	taxes on such properties. Furthermore, the county may not
2046	transfer a property acquired under this section specifically for
2047	infill housing back to a taxpayer who failed to pay the
2048	delinquent taxes or charges that led to the issuance of the tax
2049	certificate or lien. For purposes of this subsection only, the
2050	term "taxpayer" includes the taxpayer's family or any entity in
2051	which the taxpayer or taxpayer's family has any interest.
2052	Section 49.  Section 197.542, Florida Statutes, is amended
2053	to read:
2054	197.542  Sale at public auction.--
2055	(1)  Real property The lands advertised for sale to the
2056	highest bidder as a result of an application filed under s.
2057	197.502 shall be sold at public auction by the clerk of the
2058	circuit court, or his or her deputy, of the county where the
2059	property is lands are located on the date, at the time, and at
2060	the location as set forth in the published notice, which must
2061	shall be during the regular hours the clerk's office is open. At
2062	the time and place, the clerk shall read the notice of sale and
2063	shall offer the lands described in the notice for sale to the
2064	highest bidder for cash at public outcry. The amount required to
2065	redeem the tax certificate, plus the amounts paid by the holder
2066	to the clerk of the circuit court in charges for costs of sale,
2067	redemption of other tax certificates on the same property lands,
2068	and all other costs to the applicant for tax deed, plus interest
2069	thereon at the rate of 1.5 percent per month for the period
2070	running from the month after the date of application for the
2071	deed through the month of sale and costs incurred for the
2072	service of notice provided for in s. 197.522(2), shall be
2073	considered the bid of the certificateholder for the property.
2074	However, if the property land to be sold is assessed on the
2075	latest tax roll as homestead property, the bid of the
2076	certificateholder must shall be increased to include an amount
2077	equal to one-half of the just assessed value of the homestead
2078	property as determined by the property appraiser and as required
2079	by s. 197.502. If there are no higher bids, the property land
2080	shall be struck off and sold to the certificateholder, who shall
2081	forthwith pay to the clerk the documentary stamp tax and
2082	recording fees due, and a tax deed shall thereupon be issued and
2083	recorded by the clerk.
2084	(2)  If there are other bids, The certificateholder has
2085	shall have the right to bid as others present may bid, and the
2086	property shall be struck off and sold to the highest bidder. The
2087	high bidder may be required to shall post with the clerk a
2088	nonrefundable cash deposit of $200 at the time of the sale, to
2089	be applied to the sale price at the time of full payment. Notice
2090	of the this deposit requirement must shall be posted at the
2091	auction site, and the clerk may require that bidders to show
2092	their willingness and ability to post the cost deposit. If full
2093	payment of the final bid and of documentary stamp tax and
2094	recording fees is not made within 24 hours, excluding weekends
2095	and legal holidays, the clerk shall cancel all bids, readvertise
2096	the sale as provided in this section, and pay all costs of the
2097	sale from the deposit. Any remaining funds must be applied
2098	toward the opening bid. The clerk may refuse to recognize the
2099	bid of any person who has previously bid and refused, for any
2100	reason, to honor such bid.
2101	(3)  If the sale is canceled for any reason, the clerk
2102	shall immediately readvertise the sale to be held within no
2103	later than 30 days after the date the sale was canceled. Only
2104	one advertisement is necessary. No further notice is required.
2105	The amount of the opening statutory (opening) bid shall be
2106	increased by the cost of advertising, additional clerk's fees as
2107	provided for in s. 28.24(21), and interest as provided for in
2108	subsection (1). The clerk must shall receive full payment prior
2109	to the issuance of the tax deed.
2110	(4)(a)  A clerk may conduct electronic tax deed sales in
2111	lieu of public outcry. The clerk must comply with the procedures
2112	provided in this chapter, except that electronic proxy bidding
2113	shall be allowed and the clerk may require bidders to advance
2114	sufficient funds to pay the deposit required by subsection (2).
2115	The clerk shall provide access to the electronic sale by
2116	computer terminals open to the public at a designated location.
2117	A clerk who conducts such electronic sales may receive
2118	electronic deposits and payments related to the sale. The
2119	portion of an advance deposit from a winning bidder required by
2120	subsection (2) shall, upon acceptance of the winning bid, be
2121	subject to the fee under s. 28.24(10).
2122	(b)  Nothing in this subsection shall be construed to
2123	restrict or limit the authority of a charter county from
2124	conducting electronic tax deed sales. In a charter county where
2125	the clerk of the circuit court does not conduct all electronic
2126	sales, the charter county shall be permitted to receive
2127	electronic deposits and payments related to sales it conducts,
2128	as well as to subject the winning bidder to a fee, consistent
2129	with the schedule in s. 28.24(10).
2130	Section 50.  Section 197.552, Florida Statutes, is amended
2131	to read:
2132	197.552  Tax deeds.--All tax deeds shall be issued in the
2133	name of a county and must shall be signed by the clerk of the
2134	county. The deed shall be witnessed by two witnesses, the
2135	official seal shall be attached thereto, and the deed shall be
2136	acknowledged or proven as other deeds. Except as specifically
2137	provided in this chapter, no right, interest, restriction, or
2138	other covenant survives shall survive the issuance of a tax
2139	deed, except that a lien of record held by a municipal, or
2140	county, state, or federal governmental unit, special district,
2141	or community development district, if when such lien is not
2142	satisfied after as of the disbursement of proceeds of sale under
2143	the provisions of s. 197.582, shall survive the issuance of a
2144	tax deed. The charges by the clerk shall be as provided in s.
2145	28.24. Tax deeds issued to a purchaser of property land for
2146	delinquent taxes must shall be in the form prescribed by the
2147	department. All deeds issued pursuant to this section are shall
2148	be prima facie evidence of the regularity of all proceedings
2149	from the valuation of the property lands to the issuance of the
2150	deed, inclusive.
2151	Section 51.  Subsection (2) of section 197.582, Florida
2152	Statutes, is amended to read:
2153	197.582  Disbursement of proceeds of sale.--
2154	(2)  If the property is purchased for an amount in excess
2155	of the statutory bid of the certificateholder, the excess shall
2156	be paid over and disbursed by the clerk. If the property
2157	purchased is homestead property and the statutory bid includes
2158	an amount equal to at least one-half of the assessed value of
2159	the homestead, that amount shall be treated as excess and
2160	distributed in the same manner. The clerk shall distribute the
2161	excess to the governmental units for the payment of any lien of
2162	record held by a governmental unit against the property. If In
2163	the event the excess is not sufficient to pay all of such liens
2164	in full, the excess shall then be paid to each governmental unit
2165	pro rata. If, after all liens of record of the governmental
2166	units upon the property are paid in full, there remains a
2167	balance of undistributed funds, the balance of the purchase
2168	price shall be retained by the clerk for the benefit of the
2169	persons described in s. 197.522(1)(a), except those persons
2170	described in s. 197.502(4)(h), as their interests may appear.
2171	The clerk shall mail notices to such persons notifying them of
2172	the funds held for their benefit. Any service charges, at the
2173	same rate as prescribed in s. 28.24(10), and costs of mailing
2174	notices shall be paid out of the excess balance held by the
2175	clerk. Excess proceeds shall be held and disbursed in the same
2176	manner as unclaimed redemption moneys in s. 197.473. If In the
2177	event excess proceeds are not sufficient to cover the service
2178	charges and mailing costs, the clerk shall receive the total
2179	amount of excess proceeds as a service charge. The tax collector
2180	shall use any overbid funds to pay any taxes that became due
2181	after the tax deed application was made, or for omitted taxes,
2182	if any.
2183	Section 52.  Paragraphs (b) and (i) of subsection (2) and
2184	paragraph (f) of subsection (3) of section 192.0105, Florida
2185	Statutes, are amended to read:
2186	192.0105  Taxpayer rights.--There is created a Florida
2187	Taxpayer's Bill of Rights for property taxes and assessments to
2188	guarantee that the rights, privacy, and property of the
2189	taxpayers of this state are adequately safeguarded and protected
2190	during tax levy, assessment, collection, and enforcement
2191	processes administered under the revenue laws of this state. The
2192	Taxpayer's Bill of Rights compiles, in one document, brief but
2193	comprehensive statements that summarize the rights and
2194	obligations of the property appraisers, tax collectors, clerks
2195	of the court, local governing boards, the Department of Revenue,
2196	and taxpayers. Additional rights afforded to payors of taxes and
2197	assessments imposed under the revenue laws of this state are
2198	provided in s. 213.015. The rights afforded taxpayers to assure
2199	that their privacy and property are safeguarded and protected
2200	during tax levy, assessment, and collection are available only
2201	insofar as they are implemented in other parts of the Florida
2202	Statutes or rules of the Department of Revenue. The rights so
2203	guaranteed to state taxpayers in the Florida Statutes and the
2204	departmental rules include:
2205	(2)  THE RIGHT TO DUE PROCESS.--
2206	(b)  The right to petition the value adjustment board over
2207	objections to assessments, denial of exemption, denial of
2208	agricultural classification, denial of historic classification,
2209	denial of high-water recharge classification, disapproval of tax
2210	deferral, and any penalties on deferred taxes imposed for
2211	incorrect information willfully filed. Payment of estimated
2212	taxes does not preclude the right of the taxpayer to challenge
2213	his or her assessment (see ss. 194.011(3), 196.011(6) and
2214	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2215	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2216	(i)  The right to bring action in circuit court to contest
2217	a tax assessment or appeal value adjustment board decisions to
2218	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2219	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2220	(3)  THE RIGHT TO REDRESS.--
2221	(f)  The right to redeem real property and redeem tax
2222	certificates at any time before a tax deed is issued, and the
2223	right to have tax certificates canceled if sold where taxes had
2224	been paid or if other error makes it void or correctable.
2225	Property owners have the right to be free from contact by a
2226	certificateholder for 2 years (see ss. 197.432(12)(14) and (13)
2227	(15), 197.442(1), 197.443, and 197.472(1) and (6) (7)).
2228	Section 53.  Paragraph (d) of subsection (3) of section
2229	194.011, Florida Statutes, is amended to read:
2230	194.011  Assessment notice; objections to assessments.--
2231	(3)  A petition to the value adjustment board must be in
2232	substantially the form prescribed by the department.
2233	Notwithstanding s. 195.022, a county officer may not refuse to
2234	accept a form provided by the department for this purpose if the
2235	taxpayer chooses to use it. A petition to the value adjustment
2236	board shall describe the property by parcel number and shall be
2237	filed as follows:
2238	(d)  The petition may be filed, as to valuation issues, at
2239	any time during the taxable year on or before the 25th day
2240	following the mailing of notice by the property appraiser as
2241	provided in subsection (1). With respect to an issue involving
2242	the denial of an exemption, an agricultural or high-water
2243	recharge classification application, an application for
2244	classification as historic property used for commercial or
2245	certain nonprofit purposes, or a deferral, the petition must be
2246	filed at any time during the taxable year on or before the 30th
2247	day following the mailing of the notice by the property
2248	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2249	196.193 or notice by the tax collector under s. 197.2425
2250	197.253.
2251	Section 54.  Subsection (1) of section 194.013, Florida
2252	Statutes, is amended to read:
2253	194.013  Filing fees for petitions; disposition; waiver.--
2254	(1)  If so required by resolution of the value adjustment
2255	board, a petition filed pursuant to s. 194.011 shall be
2256	accompanied by a filing fee to be paid to the clerk of the value
2257	adjustment board in an amount determined by the board not to
2258	exceed $15 for each separate parcel of property, real or
2259	personal, covered by the petition and subject to appeal.
2260	However, no such filing fee may be required with respect to an
2261	appeal from the disapproval of homestead exemption under s.
2262	196.151 or from the denial of tax deferral under s. 197.2425
2263	197.253. Only a single filing fee shall be charged under this
2264	section as to any particular parcel of property despite the
2265	existence of multiple issues and hearings pertaining to such
2266	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2267	or (f), a single filing fee shall be charged. Such fee shall be
2268	calculated as the cost of the special magistrate for the time
2269	involved in hearing the joint petition and shall not exceed $5
2270	per parcel. Said fee is to be proportionately paid by affected
2271	parcel owners.
2272	Section 55.  Sections 197.202, 197.242, 197.304, 197.3041,
2273	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2274	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2275	197.3077, 197.3078, 197.3079, and 197.433, Florida Statutes, are
2276	repealed.
2277	Section 56.  This act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.