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Glossary of Legislative Terms

CS/HB 695: Tax Collections, Sales, and Liens

GENERAL BILL by Economic Development and Community Affairs Policy Council ; Schultz ; (CO-INTRODUCERS) Hudson

Tax Collections, Sales, and Liens; Revises, updates, & consolidates provisions of ch. 197, F.S., relating to definitions, tax collectors, lien of taxes, returns & assessments, unpaid or omitted taxes, discounts, interest rates, DOR responsibilities, tax bills, judicial sales, prepayment of taxes, assessment rolls, duties of tax collectors, tax notices, delinquent taxes, lienholders, special assessments, non-ad valorem assessments, tax payments, distribution of taxes, etc.

Effective Date: 07/01/2009
 Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Messages
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    2/3/2009 House • Filed
    2/25/2009 House • Referred to Military & Local Affairs Policy (EDCA); Economic Development & Community Affairs Policy Council; Full Appropriations Council on General Government & Health Care; Finance & Tax Council
    3/3/2009 House • Introduced, referred to Military & Local Affairs Policy (EDCA); Economic Development & Community Affairs Policy Council; Full Appropriations Council on General Government & Health Care; Finance & Tax Council -HJ 00061
    3/23/2009 House • On Committee agenda-- Military & Local Affairs Policy (EDCA), 03/25/09, 8:30 am, Reed Hall --Removed from agenda
    3/24/2009 House • On Committee agenda-- Military & Local Affairs Policy (EDCA), 03/26/09, 2:30 pm, Reed Hall
    3/26/2009 House • Favorable by Military & Local Affairs Policy (EDCA); YEAS 14 NAYS 0 -HJ 00319
    3/31/2009 House • Now in Economic Development & Community Affairs Policy Council -HJ 00319
    4/10/2009 House • On Council agenda-- Economic Development & Community Affairs Policy Council, 04/14/09, 10:15 am, 404-H
    4/14/2009 House • CS by Economic Development & Community Affairs Policy Council; YEAS 13 NAYS 0 -HJ 00486
    4/17/2009 House • CS read 1st time on 04/17/09 -HJ 00480; CS filed
    4/22/2009 House • Referred to- Calendar -HJ 00694
    4/24/2009 House • Placed on Special Order Calendar; Read 2nd time -HJ 00864
    4/27/2009 House • Read 3rd time -HJ 01001; Amendment(s) adopted -HJ 01001; CS passed as amended; YEAS 118 NAYS 0 -HJ 01002
    4/27/2009 Senate • In Messages
    5/2/2009 Senate • Indefinitely postponed and withdrawn from consideration; Died in Messages

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  • CS/HB 695, Engrossed 1 (Current Bill Version) Posted 4/27/2009 at 7:49 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location
    S 2190 (c1) Tax Collections, Sales, and Liens [WPSC] Altman Similar Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
    Location:
    H 615 Tax Collectors Hays Compare Last Action: 2/23/2009 H Withdrawn from Military & Local Affairs Policy (EDCA); Economic Development & Community Affairs Policy Council; Full Appropriations Council on Education & Economic Development; Withdrawn prior to introduction -HJ 00055
    Location:

    Citations - Statutes (78)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights.
    194.011 Assessment notice; objections to assessments.
    194.013 Filing fees for petitions; disposition; waiver.
    196.011 Annual application required for exemption.
    197.102 Definitions.
    197.122 Lien of taxes; dates; application.
    197.123 Correcting erroneous returns.
    197.146
    197.162 Discounts; amount and time.
    197.172 Interest rate; calculation and minimum.
    197.182 Department of Revenue to pass upon and order refunds.
    197.202 Destruction of 20-year-old tax receipts.
    197.222 Prepayment of estimated tax by installment method.
    197.2301 Payment of taxes prior to certified roll procedure.
    197.242 Short title.
    197.2421
    197.2423
    197.2425
    197.243 Definitions relating to Homestead Property Tax Deferral Act.
    197.252 Homestead tax deferral.
    197.2524
    197.2526
    197.253 Homestead tax deferral; application.
    197.254 Annual notification to taxpayer.
    197.262 Deferred payment tax certificates.
    197.263 Change in ownership or use of property.
    197.272 Prepayment of deferred taxes.
    197.282 Distribution of payments.
    197.292 Construction.
    197.301 Penalties.
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
    197.304 Tax deferral for recreational and commercial working waterfronts.
    197.3041 Tax deferral for recreational and commercial working waterfronts; application.
    197.3042 Deferred payment tax certificates.
    197.3043 Change in use or ownership of property.
    197.3044 Prepayment of deferred taxes.
    197.3045 Distribution of payments.
    197.3046 Construction.
    197.3047 Penalties.
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
    197.3071 Eligibility for tax deferral.
    197.3072 Deferral for affordable rental housing properties.
    197.3073 Deferral application.
    197.3074 Deferred payment tax certificates.
    197.3075 Change in use or ownership of property.
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
    197.3077 Distribution of payments.
    197.3078 Construction.
    197.3079 Penalties.
    197.312 Payment by mortgagee.
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
    197.332 Duties of tax collectors.
    197.343 Tax notices; additional notice required.
    197.344 Lienholders; receipt of notices and delinquent taxes.
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
    197.373 Payment of portion of taxes.
    197.402 Advertisement of real or personal property with delinquent taxes.
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
    197.414 Tax collector to keep record of warrants and levies on tangible personal property.
    197.4155 Delinquent personal property taxes; installment payment program.
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
    197.417 Sale of personal property after seizure.
    197.432 Sale of tax certificates for unpaid taxes.
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored.
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.
    197.462 Transfer of tax certificates held by individuals.
    197.472 Redemption of tax certificates.
    197.4725
    197.473 Disposition of unclaimed redemption moneys.
    197.482 Limitation upon lien of tax certificate.
    197.492 Errors and insolvencies list.
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
    197.542 Sale at public auction.
    197.552 Tax deeds.
    197.582 Disbursement of proceeds of sale.
    197.603

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  • CS/HB 695, Committee Substitute 1 Posted 4/17/2009 at 5:33 PM

    Bill Text:   Web Page | PDF
    Analyses:   Economic Development and Community Affairs Policy Council (Post-Meeting) (pdf)

    Floor Amendments (7)

    Amendment Sponsor Filed Last Floor Action Format
    878979 - Amendment
    		Schultz 4/24/2009
    12:12 PM     		Web Page
    PDF
    547023 - Amendment
    		Schultz 4/24/2009
    12:12 PM     		Web Page
    PDF
    879859 - Amendment
    		Schultz 4/24/2009
    12:12 PM     		Web Page
    PDF
    794871 - Amendment
    		Schultz 4/25/2009
    3:47 PM     		Web Page
    PDF
    521191 - Amendment
    		Schultz 4/25/2009
    3:47 PM     		Web Page
    PDF
    734493 - Amendment
    		Schultz 4/25/2009
    3:47 PM     		Web Page
    PDF
    681073 - Amendment
    		Schultz 4/25/2009
    3:47 PM     		Web Page
    PDF

    Floor Votes (1)

    Date Chamber Result
    4/27/2009 5:59 PM House 118 Yeas - 0 Nays

    Citations - Statutes (78)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights.
    194.011 Assessment notice; objections to assessments.
    194.013 Filing fees for petitions; disposition; waiver.
    196.011 Annual application required for exemption.
    197.102 Definitions.
    197.122 Lien of taxes; dates; application.
    197.123 Correcting erroneous returns.
    197.146
    197.162 Discounts; amount and time.
    197.172 Interest rate; calculation and minimum.
    197.182 Department of Revenue to pass upon and order refunds.
    197.202 Destruction of 20-year-old tax receipts.
    197.222 Prepayment of estimated tax by installment method.
    197.2301 Payment of taxes prior to certified roll procedure.
    197.242 Short title.
    197.2421
    197.2423
    197.2425
    197.243 Definitions relating to Homestead Property Tax Deferral Act.
    197.252 Homestead tax deferral.
    197.2524
    197.2526
    197.253 Homestead tax deferral; application.
    197.254 Annual notification to taxpayer.
    197.262 Deferred payment tax certificates.
    197.263 Change in ownership or use of property.
    197.272 Prepayment of deferred taxes.
    197.282 Distribution of payments.
    197.292 Construction.
    197.301 Penalties.
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
    197.304 Tax deferral for recreational and commercial working waterfronts.
    197.3041 Tax deferral for recreational and commercial working waterfronts; application.
    197.3042 Deferred payment tax certificates.
    197.3043 Change in use or ownership of property.
    197.3044 Prepayment of deferred taxes.
    197.3045 Distribution of payments.
    197.3046 Construction.
    197.3047 Penalties.
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
    197.3071 Eligibility for tax deferral.
    197.3072 Deferral for affordable rental housing properties.
    197.3073 Deferral application.
    197.3074 Deferred payment tax certificates.
    197.3075 Change in use or ownership of property.
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
    197.3077 Distribution of payments.
    197.3078 Construction.
    197.3079 Penalties.
    197.312 Payment by mortgagee.
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
    197.332 Duties of tax collectors.
    197.343 Tax notices; additional notice required.
    197.344 Lienholders; receipt of notices and delinquent taxes.
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
    197.373 Payment of portion of taxes.
    197.402 Advertisement of real or personal property with delinquent taxes.
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
    197.414 Tax collector to keep record of warrants and levies on tangible personal property.
    197.4155 Delinquent personal property taxes; installment payment program.
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
    197.417 Sale of personal property after seizure.
    197.432 Sale of tax certificates for unpaid taxes.
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored.
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.
    197.462 Transfer of tax certificates held by individuals.
    197.472 Redemption of tax certificates.
    197.4725
    197.473 Disposition of unclaimed redemption moneys.
    197.482 Limitation upon lien of tax certificate.
    197.492 Errors and insolvencies list.
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
    197.542 Sale at public auction.
    197.552 Tax deeds.
    197.582 Disbursement of proceeds of sale.
    197.603

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  • HB 695, Original Filed Version Posted 2/26/2009 at 5:29 PM

    Bill Text:   Web Page | PDF
    Analyses:   Economic Development and Community Affairs Policy Council (Post-Meeting) (pdf)
    Military and Local Affairs Policy Committee (Post-Meeting) (pdf)
    Military and Local Affairs Policy Committee (Post-Meeting) (pdf)

    Citations - Statutes (77)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights.
    194.011 Assessment notice; objections to assessments.
    194.013 Filing fees for petitions; disposition; waiver.
    196.011 Annual application required for exemption.
    197.102 Definitions.
    197.122 Lien of taxes; dates; application.
    197.123 Correcting erroneous returns.
    197.146
    197.162 Discounts; amount and time.
    197.172 Interest rate; calculation and minimum.
    197.182 Department of Revenue to pass upon and order refunds.
    197.202 Destruction of 20-year-old tax receipts.
    197.222 Prepayment of estimated tax by installment method.
    197.2301 Payment of taxes prior to certified roll procedure.
    197.242 Short title.
    197.2421
    197.2423
    197.2425
    197.243 Definitions relating to Homestead Property Tax Deferral Act.
    197.252 Homestead tax deferral.
    197.2524
    197.2526
    197.253 Homestead tax deferral; application.
    197.254 Annual notification to taxpayer.
    197.262 Deferred payment tax certificates.
    197.263 Change in ownership or use of property.
    197.272 Prepayment of deferred taxes.
    197.282 Distribution of payments.
    197.292 Construction.
    197.301 Penalties.
    197.303 Ad valorem tax deferral for recreational and commercial working waterfront properties.
    197.304 Tax deferral for recreational and commercial working waterfronts.
    197.3041 Tax deferral for recreational and commercial working waterfronts; application.
    197.3042 Deferred payment tax certificates.
    197.3043 Change in use or ownership of property.
    197.3044 Prepayment of deferred taxes.
    197.3045 Distribution of payments.
    197.3046 Construction.
    197.3047 Penalties.
    197.307 Deferrals for ad valorem taxes and non-ad valorem assessments on affordable rental housing property.
    197.3071 Eligibility for tax deferral.
    197.3072 Deferral for affordable rental housing properties.
    197.3073 Deferral application.
    197.3074 Deferred payment tax certificates.
    197.3075 Change in use or ownership of property.
    197.3076 Prepayment of deferred taxes and non-ad valorem assessments.
    197.3077 Distribution of payments.
    197.3078 Construction.
    197.3079 Penalties.
    197.312 Payment by mortgagee.
    197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.
    197.332 Duties of tax collectors.
    197.343 Tax notices; additional notice required.
    197.344 Lienholders; receipt of notices and delinquent taxes.
    197.3635 Combined notice of ad valorem taxes and non-ad valorem assessments; requirements.
    197.373 Payment of portion of taxes.
    197.402 Advertisement of real or personal property with delinquent taxes.
    197.403 Publisher to furnish copy of advertisement to tax collector; proof of publication; fees.
    197.413 Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors.
    197.414 Tax collector to keep record of warrants and levies on tangible personal property.
    197.4155 Delinquent personal property taxes; installment payment program.
    197.416 Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions.
    197.417 Sale of personal property after seizure.
    197.432 Sale of tax certificates for unpaid taxes.
    197.4325 Procedure when checks received for payment of taxes or tax certificates are dishonored.
    197.442 Tax collector not to sell certificates on land on which taxes have been paid; penalty.
    197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.
    197.462 Transfer of tax certificates held by individuals.
    197.472 Redemption of tax certificates.
    197.4725
    197.473 Disposition of unclaimed redemption moneys.
    197.482 Limitation upon lien of tax certificate.
    197.492 Errors and insolvencies list.
    197.502 Application for obtaining tax deed by holder of tax sale certificate; fees.
    197.542 Sale at public auction.
    197.552 Tax deeds.
    197.582 Disbursement of proceeds of sale.

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