| 1 | A bill to be entitled |
| 2 | An act relating to assessment of property for back ad |
| 3 | valorem taxes; amending s. 193.092, F.S.; providing for |
| 4 | nonapplication of retroactive assessment and collection of |
| 5 | taxes on certain property under certain circumstances; |
| 6 | providing criteria; providing an effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Section 193.092, Florida Statutes, is amended |
| 11 | to read: |
| 12 | 193.092 Assessment of property for back taxes.- |
| 13 | (1) When it shall appear that any ad valorem tax might |
| 14 | have been lawfully assessed or collected upon any property in |
| 15 | the state, but that such tax was not lawfully assessed or |
| 16 | levied, and has not been collected for any year within a period |
| 17 | of 3 years next preceding the year in which it is ascertained |
| 18 | that such tax has not been assessed, or levied, or collected, |
| 19 | then the officers authorized shall make the assessment of taxes |
| 20 | upon such property in addition to the assessment of such |
| 21 | property for the current year, and shall assess the same |
| 22 | separately for such property as may have escaped taxation at and |
| 23 | upon the basis of valuation applied to such property for the |
| 24 | year or years in which it escaped taxation, noting distinctly |
| 25 | the year when such property escaped taxation and such assessment |
| 26 | shall have the same force and effect as it would have had if it |
| 27 | had been made in the year in which the property shall have |
| 28 | escaped taxation, and taxes shall be levied and collected |
| 29 | thereon in like manner and together with taxes for the current |
| 30 | year in which the assessment is made. But no property shall be |
| 31 | assessed for more than 3 years' arrears of taxation, and all |
| 32 | property so escaping taxation shall be subject to such taxation |
| 33 | to be assessed in whomsoever's hands or possession the same may |
| 34 | be found, except that property acquired by a bona fide purchaser |
| 35 | who was without knowledge of the escaped taxation shall not be |
| 36 | subject to assessment for taxes for any time prior to the time |
| 37 | of such purchase, but it is the duty of the property appraiser |
| 38 | making such assessment to serve upon the previous owner a notice |
| 39 | of intent to record in the public records of the county a notice |
| 40 | of tax lien against any property owned by that person in the |
| 41 | county. Any property owned by such previous owner which is |
| 42 | situated in this state is subject to the lien of such assessment |
| 43 | in the same manner as a recorded judgment. Before any such lien |
| 44 | may be recorded, the owner so notified must be given 30 days to |
| 45 | pay the taxes, penalties, and interest. Once recorded, such lien |
| 46 | may be recorded in any county in this state and shall constitute |
| 47 | a lien on any property of such person in such county in the same |
| 48 | manner as a recorded judgment, and may be enforced by the tax |
| 49 | collector using all remedies pertaining to same; provided, that |
| 50 | the county property appraiser shall not assess any lot or parcel |
| 51 | of land certified or sold to the state for any previous years |
| 52 | unless such lot or parcel of lands so certified or sold shall be |
| 53 | included in the list furnished by the Chief Financial Officer to |
| 54 | the county property appraiser as provided by law; provided, if |
| 55 | real or personal property be assessed for taxes, and because of |
| 56 | litigation delay ensues and the assessment be held invalid the |
| 57 | taxing authorities, may reassess such property within the time |
| 58 | herein provided after the termination of such litigation; |
| 59 | provided further, that personal property acquired in good faith |
| 60 | by purchase shall not be subject to assessment for taxes for any |
| 61 | time prior to the time of such purchase, but the individual or |
| 62 | corporation liable for any such assessment shall continue |
| 63 | personally liable for same. As used in this subsection, the term |
| 64 | "bona fide purchaser" means a purchaser for value, in good |
| 65 | faith, before certification of such assessment of back taxes to |
| 66 | the tax collector for collection. |
| 67 | (2) This section applies to property of every class and |
| 68 | kind upon which ad valorem tax is assessable by any state or |
| 69 | county authority under the laws of the state. |
| 70 | (3) Notwithstanding subsection (2), the provisions of this |
| 71 | section requiring the retroactive assessment and collection of |
| 72 | ad valorem taxes shall not apply if: |
| 73 | (a) The owner of a building, structure, or other |
| 74 | improvement to land that has not been previously assessed |
| 75 | complied with all necessary permitting requirements when the |
| 76 | improvement was completed; or |
| 77 | (b) The owner of real property that has not been |
| 78 | previously assessed voluntarily discloses to the property |
| 79 | appraiser the existence of such property before January 1 of the |
| 80 | year the property is first assessed. The disclosure must be made |
| 81 | on a form provided by the property appraiser. |
| 82 | Section 2. This act shall take effect July 1, 2010. |