| 1 | Representative Holder offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 389-408 and insert: |
| 5 | Section 5. Partial payment of current year taxes.-- |
| 6 | (1) As used in this section, the term "partial payment" |
| 7 | means a payment that is less than the full amount of taxes due. |
| 8 | The term does not include payments made pursuant to s. 194.171, |
| 9 | s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida |
| 10 | Statutes. |
| 11 | (2) At the discretion of the tax collector, the tax |
| 12 | collector may accept one or more partial payments of any amount |
| 13 | per parcel for payment of current taxes and assessments on real |
| 14 | property or tangible personal property as long as such payment |
| 15 | is made prior to the date of delinquency. The remaining amount |
| 16 | of tax due, when paid, must be paid in full. |
| 17 | (3) Each partial payment, less a $10 processing fee |
| 18 | payable to the tax collector, shall be credited to the tax |
| 19 | account. A partial payment is not eligible for any applicable |
| 20 | discount set forth in s. 197.162, Florida Statutes. The taxpayer |
| 21 | has the responsibility to ensure that the remaining amount due |
| 22 | is paid. |
| 23 | (4) Pursuant to s. 197.343, Florida Statutes, the tax |
| 24 | collector shall prepare and mail at least one notice with the |
| 25 | balance due. The tax collector shall mail the notice in the form |
| 26 | as he or she considers proper and necessary or as may be |
| 27 | required by rule of the department. |
| 28 | (5) Any remaining balance that is not paid before April 1 |
| 29 | or the date of delinquency becomes delinquent and shall be |
| 30 | handled in the same manner as any other unpaid taxes. |
| 31 | (6) At the tax collector's discretion, an underpayment of |
| 32 | $10 or less may be deemed a payment in full, rather than a |
| 33 | partial payment. |
| 34 | (7) A partial payment shall be distributed in equal |
| 35 | proportion to all taxing districts and levying authorities |
| 36 | applicable to that account. |
| 37 | Section 6. Subsection (1) of section 197.343, Florida |
| 38 | Statutes, is amended to read: |
| 39 | 197.343 Tax notices; additional notice required.-- |
| 40 | (1) An additional tax notice shall be mailed by April 30 |
| 41 | to each taxpayer whose payment has not been received. The notice |
| 42 | shall include a description of the property and the following |
| 43 | statement: If the taxes for ......(year)...... on your property |
| 44 | are not paid in full, a tax certificate will be sold for the |
| 45 | delinquent these taxes, and your property may be sold at a |
| 46 | future date. Contact the tax collector's office at once. |
| 47 |
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| 48 | ----------------------------------------------------- |
| 49 | T I T L E A M E N D M E N T |
| 50 | Remove line(s) 20-23 and insert: |
| 51 | daily in charter counties; defining the term "partial payment"; |
| 52 | authorizing tax collectors to accept partial payment of taxes |
| 53 | under certain circumstances; imposing a processing fee on a |
| 54 | partial tax payment; requiring a tax collector to mail a notice |
| 55 | of the remaining amount due after the payment of a partial |
| 56 | payment; providing a deadline for payment of the remaining |
| 57 | balance; authorizing a tax collector to treat certain |
| 58 | underpayment as full payment; providing for the distribution of |
| 59 | partial tax payments; amending s. 197.343, F.S.; revising a tax |
| 60 | notice to warn taxpayers that a tax certificate will be sold if |
| 61 | their property taxes are not paid in full; providing for |
| 62 | retroactive operation of |