HB 265

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, 197.374, 197.402, 197.403,
6	197.413, 197.414, 197.4155, 197.416, 197.417, 197.432,
7	197.4325, 197.442, 197.443, 197.462, 197.472, 197.473,
8	197.482, 197.492, 197.552, and 197.582, F.S.; revising,
9	updating, and consolidating provisions of ch. 197, F.S.,
10	relating to definitions, tax collectors, lien of taxes,
11	returns and assessments, unpaid or omitted taxes,
12	discounts, interest rates, Department of Revenue
13	responsibilities, tax bills, judicial sales, prepayment of
14	taxes, assessment rolls, duties of tax collectors, tax
15	notices, delinquent taxes, lienholders, special
16	assessments, non-ad valorem assessments, tax payments,
17	distribution of taxes, advertisements of property with
18	delinquent taxes, attachment, delinquent personal property
19	taxes, sales of property, tax certificates, tax deeds, and
20	tax sales; amending s. 197.502, F.S.; revising provisions
21	relating to applications for tax deeds; providing notice
22	requirements; providing payment requirements; authorizing
23	the tax collector to charge a fee to cover the costs to
24	the tax collector for electronic tax deed programs or
25	services; authorizing the tax collector to charge the
26	county a fee for tax deed applications; deleting opening
27	bid requirements for the sale of tax deeds on homestead
28	property when the applicant is holder of a tax sale
29	certificate; amending s. 197.542, F.S.; deleting bid
30	requirements relating to the purchase of homestead
31	property at public auction; amending s. 197.522, F.S.,
32	providing notice requirements for the sale of homestead
33	property due to nonpayment of taxes; creating s. 197.146,
34	F.S.; authorizing tax collectors to issue certificates of
35	correction to tax rolls and outstanding delinquent taxes
36	for uncollectable personal property accounts; requiring
37	the tax collector to notify the property appraiser;
38	providing construction; creating ss. 197.2421 and
39	197.2423, F.S., renumbering and amending ss. 197.253,
40	197.303, and 197.3071, F.S., and amending ss. 197.243,
41	197.252, 197.254, 197.262, 197.263, 197.272, 197.282,
42	197.292, 197.301, and 197.312, F.S.; revising, updating,
43	and consolidating provisions of ch. 197, F.S., relating to
44	deferral of tax payments for real property, homestead
45	property, recreational and commercial working waterfront
46	property, and affordable rental property; creating s.
47	197.4725, F.S.; providing authorization and requirements
48	for purchase of county-held tax certificates; specifying
49	required amounts to be paid; providing for fees; providing
50	for electronic services; amending s. 192.0105, F.S.;
51	providing conditions under which a taxpayer is deemed to
52	have waived a right to know; clarifying a taxpayer's right
53	to redeem real property and tax certificates; clarifying
54	that a property owner may not be contacted by the holder
55	of a tax sale certificate for 2 years from the date the
56	certificate is issued; providing that s. 197.122, F.S.,
57	applies in certain circumstances; providing for the
58	obligation of the property owner to obtain certain
59	information; conforming cross-references; amending ss.
60	194.011, 194.013, and 196.011, F.S.; conforming cross-
61	references; creating s. 197.603, F.S.; providing
62	legislative intent; repealing s. 197.202, F.S., relating
63	to destruction of 20-year-old tax receipts; repealing s.
64	197.242, F.S., relating to a short title; repealing ss.
65	197.304, 197.3041, 197.3042, 197.3043, 197.3044, 197.3045,
66	197.3046, 197.3047, 197.307, 197.3072, 197.3073, 197.3074,
67	197.3075, 197.3076, 197.3077, 197.3078, and 197.3079,
68	F.S., relating to deferrals of tax payments; providing an
69	effective date.
70
71	Be It Enacted by the Legislature of the State of Florida:
72
73	Section 1.  Section 197.102, Florida Statutes, is amended
74	to read:
75	197.102  Definitions.--As used in this chapter, the
76	following definitions apply, unless the context clearly requires
77	otherwise:
78	(1)  "Awarded" means the time when the tax collector or a
79	designee determines and announces verbally or through the
80	closing of the bid process in an electronic auction that a buyer
81	has placed the winning bid at a tax certificate sale.
82	(2)(1)  "Department," unless otherwise specified, means the
83	Department of Revenue.
84	(3)(2)  "Omitted taxes" means those taxes which have not
85	been extended on the tax roll against a parcel of property after
86	the property has been placed upon the list of lands available
87	for taxes pursuant to s. 197.502.
88	(4)  "Proxy bidding" means a method of bidding by which a
89	bidder authorizes an agent, whether an individual or an
90	electronic agent, to place bids on his or her behalf.
91	(5)  "Random number generator" means a computational device
92	designed to generate a sequence of numbers that lack any pattern
93	and is used to resolve a tie when multiple bidders have bid the
94	same lowest amount by assigning a number to each of the tied
95	bidders and randomly determining which one of those numbers is
96	the winner.
97	(6)(3)  "Tax certificate" means a paper or electronic legal
98	document, representing unpaid delinquent real property taxes,
99	non-ad valorem assessments, including special assessments,
100	interest, and related costs and charges, issued in accordance
101	with this chapter against a specific parcel of real property and
102	becoming a first lien thereon, superior to all other liens,
103	except as provided by s. 197.573(2).
104	(7)(4)  "Tax notice" means the paper or electronic tax bill
105	sent to taxpayers for payment of any taxes or special
106	assessments collected pursuant to this chapter, or the bill sent
107	to taxpayers for payment of the total of ad valorem taxes and
108	non-ad valorem assessments collected pursuant to s. 197.3632.
109	(8)(5)  "Tax receipt" means the paid tax notice.
110	(9)(6)  "Tax rolls" and "assessment rolls" are synonymous
111	and mean the rolls prepared by the property appraiser pursuant
112	to chapter 193 and certified pursuant to s. 193.122.
113	(10)(7)  However, when a local government uses the method
114	set forth in s. 197.3632, the following definitions shall apply:
115	(a)  "Ad valorem tax roll" means the roll prepared by the
116	property appraiser and certified to the tax collector for
117	collection.
118	(b)  "Non-ad valorem assessment roll" means a roll prepared
119	by a local government and certified to the tax collector for
120	collection.
121	Section 2.  Section 197.122, Florida Statutes, is amended
122	to read:
123	197.122  Lien of taxes; dates; application.--
124	(1)  All taxes imposed pursuant to the State Constitution
125	and laws of this state shall be a first lien, superior to all
126	other liens, on any property against which the taxes have been
127	assessed and shall continue in full force from January 1 of the
128	year the taxes were levied until discharged by payment or until
129	barred under chapter 95. If All personal property tax liens, to
130	the extent that the property to which the lien applies cannot be
131	located in the county or to the extent that the sale of the
132	property is insufficient to pay all delinquent taxes, interest,
133	fees, and costs due, a personal property tax lien shall apply be
134	liens against all other personal property of the taxpayer in the
135	county. However, a lien such liens against other personal
136	property does shall not apply against such property that which
137	has been sold, and is such liens against other personal property
138	shall be subordinate to any valid prior or subsequent liens
139	against such other property. An No act of omission or commission
140	on the part of a any property appraiser, tax collector, board of
141	county commissioners, clerk of the circuit court, or county
142	comptroller, or their deputies or assistants, or newspaper in
143	which an any advertisement of sale may be published does not
144	shall operate to defeat the payment of taxes, interest, fees,
145	and costs due and; but any acts of omission or commission may be
146	corrected at any time by the officer or party responsible for
147	them in the same like manner as provided by law for performing
148	acts in the first place., and When so corrected, they shall be
149	considered construed as valid ab initio and do not shall in no
150	way affect any process by law for the enforcement of the
151	collection of the any tax. All owners of property are shall be
152	held to know that taxes are due and payable annually and are
153	responsible for charged with the duty of ascertaining the amount
154	of current and delinquent taxes and paying them before April 1
155	of the year following the year in which taxes are assessed. No
156	sale or conveyance of real or personal property for nonpayment
157	of taxes shall be held invalid except upon proof that:
158	(a)  The property was not subject to taxation;
159	(b)  The taxes were had been paid before the sale of
160	personal property; or
161	(c)  The real property was had been redeemed before receipt
162	by the clerk of the court of full payment for the execution and
163	delivery of a deed based upon a certificate issued for
164	nonpayment of taxes, including all recording fees and
165	documentary stamps.
166	(2)  A lien created through the sale of a tax certificate
167	may not be foreclosed or enforced in any manner except as
168	prescribed in this chapter.
169	(3)  A property appraiser shall may also correct a material
170	mistake of fact relating to an essential condition of the
171	subject property to reduce an assessment that if to do so
172	requires only the exercise of judgment as to the effect of the
173	mistake of fact on the assessed or taxable value of that mistake
174	of fact.
175	(a)  As used in this subsection, the term "an essential
176	condition of the subject property" means a characteristic of the
177	subject parcel, including only:
178	1.  Environmental restrictions, zoning restrictions, or
179	restrictions on permissible use;
180	2.  Acreage;
181	3.  Wetlands or other environmental lands that are or have
182	been restricted in use because of such environmental features;
183	4.  Access to usable land;
184	5.  Any characteristic of the subject parcel which
185	characteristic, in the property appraiser's opinion, caused the
186	appraisal to be clearly erroneous; or
187	6.  Depreciation of the property that was based on a latent
188	defect of the property which existed but was not readily
189	discernible by inspection on January 1, but not depreciation
190	resulting from any other cause.
191	(b)  The material mistake of fact must may be corrected by
192	the property appraiser, in the same like manner as provided by
193	law for performing the act in the first place, only within 1
194	year after the approval of the tax roll pursuant to s. 193.1142,
195	and, if when so corrected, the act becomes valid ab initio and
196	does not affect in no way affects any process by law for the
197	enforcement of the collection of the any tax. If the such a
198	correction results in a refund of taxes paid on the basis of an
199	erroneous assessment included contained on the current year's
200	tax roll for years beginning January 1, 1999, or later, the
201	property appraiser, at his or her option, may request that the
202	department to pass upon the refund request pursuant to s.
203	197.182 or may submit the correction and refund order directly
204	to the tax collector for action in accordance with the notice
205	provisions of s. 197.182(2). Corrections to tax rolls for prior
206	years which would result in refunds must be made pursuant to s.
207	197.182.
208	Section 3.  Section 197.123, Florida Statutes, is amended
209	to read:
210	197.123  Correcting Erroneous returns; notification of
211	property appraiser.--If a any tax collector has reason to
212	believe that a any taxpayer has filed an erroneous or incomplete
213	statement of her or his or her personal property or has not
214	disclosed returned the full amount of all of his or her or his
215	property subject to taxation, the collector shall notify the
216	property appraiser of the erroneous or incomplete statement.
217	Section 4.  Section 197.146, Florida Statutes, is created
218	to read:
219	197.146  Uncollectable personal property taxes; correction
220	of tax roll.--A tax collector who determines that a tangible
221	personal property account is uncollectable may issue a
222	certificate of correction for the current tax roll and any
223	outstanding delinquent taxes. The tax collector shall notify the
224	property appraiser that the account is invalid, and the
225	assessment shall not be certified for a future tax roll. An
226	uncollectable account includes, but is not limited to, an
227	account on property that was originally assessed but cannot be
228	found to seize and sell for the payment of taxes and includes
229	other personal property of the owner as authorized by s.
230	197.413(8) and (9).
231	Section 5.  Section 197.162, Florida Statutes, is amended
232	to read:
233	197.162  Tax discount payment periods Discounts; amount and
234	time.--
235	(1)  For On all taxes assessed on the county tax rolls and
236	collected by the county tax collector, discounts for payments
237	made prior to delinquency early payment thereof shall be at the
238	rate of 4 percent in the month of November or at any time within
239	30 days after the mailing of the original tax notice; 3 percent
240	in the following month of December; 2 percent in the following
241	month of January; 1 percent in the following month of February;
242	and zero percent in the following month of March or within 30
243	days prior to the date of delinquency if the date of delinquency
244	is after April 1.
245	(2)  If When a taxpayer makes a request to have the
246	original tax notice corrected, the discount rate for early
247	payment applicable at the time of the request for correction is
248	made shall apply for 30 days after the mailing of the corrected
249	tax notice.
250	(3)  A discount shall apply at the rate of 4 percent shall
251	apply for 30 days after the mailing of a tax notice resulting
252	from the action of a value adjustment board. Thereafter, the
253	regular discount periods shall apply.
254	(4)  If the For the purposes of this section, when a
255	discount period ends on a Saturday, Sunday, or legal holiday,
256	the discount period, including the zero-percent period, shall be
257	extended to the next working day, if payment is delivered to the
258	a designated collection office of the tax collector.
259	Section 6.  Subsections (2) and (4) of section 197.172,
260	Florida Statutes, are amended to read:
261	197.172  Interest rate; calculation and minimum.--
262	(2)  The maximum rate of interest on a tax certificate
263	shall be 18 percent per year; however, a tax certificate shall
264	not bear interest nor shall the mandatory charge as provided by
265	s. 197.472(2) be levied during the 60-day period of time from
266	the date of delinquency, except the 3 percent mandatory charge
267	under subsection (1). No tax certificate sold before March 23,
268	1992, shall bear interest nor shall the mandatory charge as
269	provided by s. 197.472(2) be levied in excess of the interest or
270	charge provided herein, except as to those tax certificates upon
271	which the mandatory charge as provided by s. 197.472(2) shall
272	have been collected and paid.
273	(4)  Interest shall be calculated Except as provided in s.
274	197.262 with regard to deferred payment tax certificates,
275	interest to be accrued pursuant to this chapter shall be
276	calculated monthly from the first day of each month.
277	Section 7.  Subsections (1), (2), and (3) of section
278	197.182, Florida Statutes, are amended to read:
279	197.182  Department of Revenue to pass upon and order
280	refunds.--
281	(1)(a)  Except as provided in paragraphs paragraph (b),
282	(c), and (d), the department shall pass upon and order refunds
283	when payment of taxes assessed on the county tax rolls has been
284	made voluntarily or involuntarily under any of the following
285	circumstances:
286	1.  When an overpayment has been made.
287	2.  When a payment has been made when no tax was due.
288	3.  When a bona fide controversy exists between the tax
289	collector and the taxpayer as to the liability of the taxpayer
290	for the payment of the tax claimed to be due, the taxpayer pays
291	the amount claimed by the tax collector to be due, and it is
292	finally adjudged by a court of competent jurisdiction that the
293	taxpayer was not liable for the payment of the tax or any part
294	thereof.
295	4.  When a payment has been made in error by a taxpayer to
296	the tax collector due to application of payment to an erroneous
297	parcel or misinformation provided by the property appraiser or
298	tax collector, if, within 12 24 months of the date of the
299	erroneous payment and prior to any transfer of the assessed
300	property to a third party for consideration, the party seeking a
301	refund makes demand for reimbursement of the erroneous payment
302	upon the owner of the property on which the taxes were
303	erroneously paid and reimbursement of the erroneous payment is
304	not received within 45 days after such demand. The demand for
305	reimbursement shall be sent by certified mail, return receipt
306	requested, and a copy thereof shall be sent to the tax
307	collector. If the payment was made in error by the taxpayer
308	because of an error in the tax notice sent to the taxpayer,
309	refund must be made as provided in paragraph (d) subparagraph
310	(b)2.
311	5.  When any payment has been made for tax certificates
312	that are subsequently corrected or are subsequently determined
313	to be void under s. 197.443.
314	(b)1.  Those Refunds that have been ordered by a court and
315	those refunds that do not result from changes made in the
316	assessed value on a tax roll certified to the tax collector
317	shall be made directly by the tax collector without order from
318	the department and shall be made from undistributed funds
319	without approval of the various taxing authorities.
320	(c)  Overpayments in the amount of $10 $5 or less may be
321	retained by the tax collector unless a written claim for a
322	refund is received from the taxpayer. Overpayments over $10 $5
323	resulting from taxpayer error, if determined within 12 months
324	the 4-year period of limitation, shall are to be automatically
325	refunded to the taxpayer. Such refunds do not require approval
326	from the department.
327	(d)2.  If When a payment has been made in error by a
328	taxpayer to the tax collector because of an error in the tax
329	notice sent to the taxpayer, refund must be made directly by the
330	tax collector and does not require approval from the department.
331	At the request of the taxpayer, the amount paid in error may be
332	applied by the tax collector to the taxes for which the taxpayer
333	is actually liable.
334	(e)(c)  Claims for refunds shall be made in accordance with
335	the rules of the department. A No refund may not shall be
336	granted unless a claim for the refund is made therefor within 4
337	years after of January 1 of the tax year for which the taxes
338	were paid.
339	(f)(d)  Upon receipt of the department's written denial of
340	a the refund, the tax collector shall issue the denial in
341	writing to the taxpayer.
342	(g)(e)  If funds are available from current receipts and,
343	subject to subsection (3), if a refund is approved, the taxpayer
344	shall is entitled to receive a refund within 100 days after a
345	claim for refund is made, unless the tax collector, property
346	appraiser, or department states good cause for remitting the
347	refund after that date. The times stated in this paragraph and
348	paragraphs (h) (f) through (l) (j) are directory and may be
349	extended by a maximum of an additional 60 days if good cause is
350	stated.
351	(h)(f)  If the taxpayer contacts the property appraiser
352	first, the property appraiser shall refer the taxpayer to the
353	tax collector.
354	(i)(g)  If a correction to the roll by the property
355	appraiser is required as a condition for the refund, the tax
356	collector shall, within 30 days, advise the property appraiser
357	of the taxpayer's application for a refund and forward the
358	application to the property appraiser.
359	(j)(h)  The property appraiser has 30 days after receipt of
360	the form from the tax collector to correct the roll if a
361	correction is permissible by law. By the end of After the 30-day
362	period 30 days, the property appraiser shall immediately advise
363	the tax collector in writing whether or not the roll has been
364	corrected, stating the reasons why the roll was corrected or not
365	corrected.
366	(k)(i)  If the refund requires is not one that can be
367	directly acted upon by the tax collector, for which an order
368	from the department is required, the tax collector shall forward
369	the claim for refund to the department upon receipt of the
370	correction from the property appraiser or 30 days after the
371	claim for refund, whichever occurs first. This provision does
372	not apply to corrections resulting in refunds of less than
373	$2,500 $400, which the tax collector shall make directly,
374	without order from the department, and from undistributed funds,
375	and may make without approval of the various taxing authorities.
376	(l)(j)  The department shall approve or deny all refunds
377	within 30 days after receiving a from the tax collector the
378	claim for refund from the tax collector, unless good cause is
379	stated for delaying the approval or denial beyond that date.
380	(m)(k)  Subject to and after meeting the requirements of s.
381	194.171 and this section, an action to contest a denial of
382	refund must may not be brought within later than 60 days after
383	the date the tax collector mails issues the denial to the
384	taxpayer, which notice must be sent by certified mail, or 4
385	years after January 1 of the year for which the taxes were paid,
386	whichever is later.
387	(n)(l)  In computing any time period under this section, if
388	when the last day of the period is a Saturday, Sunday, or legal
389	holiday, the period is to be extended to the next working day.
390	(2)(a)  If When the department orders a refund, the
391	department it shall forward a copy of its order to the tax
392	collector who shall then determine the pro rata share due by
393	each taxing authority. The tax collector shall make the refund
394	from undistributed funds held for that taxing authority and
395	shall identify such refund as a reduction in the next
396	distribution. If there are insufficient undistributed funds for
397	the refund, the tax collector shall notify the taxing authority
398	of the shortfall. The taxing authority shall: and certify to the
399	county, the district school board, each municipality, and the
400	governing body of each taxing district, their pro rata shares of
401	such refund, the reason for the refund, and the date the refund
402	was ordered by the department.
403	(b)  The board of county commissioners, the district school
404	board, each municipality, and the governing body of each taxing
405	district shall comply with the order of the department in the
406	following manner:
407	1.  Authorize the tax collector to make refund from
408	undistributed funds held for that taxing authority by the tax
409	collector;
410	(a)2.  Authorize the tax collector to make refund and
411	forward to the tax collector its pro rata share of the refund
412	from currently budgeted funds, if available; or
413	(b)3.  Notify the tax collector that the taxing authority
414	does not have funds currently available and provide for the
415	payment of the refund in its budget for the ensuing year funds
416	for the payment of the refund.
417	(3)  A refund ordered by the department pursuant to this
418	section shall be made by the tax collector in one aggregate
419	amount composed of all the pro rata shares of the several taxing
420	authorities concerned, except that a partial refund is allowed
421	when one or more of the taxing authorities concerned do not have
422	funds currently available to pay their pro rata shares of the
423	refund and this would cause an unreasonable delay in the total
424	refund. A statement by the tax collector explaining the refund
425	shall accompany the refund payment. When taxes become delinquent
426	as a result of a refund pursuant to subparagraph (1)(a)4. or
427	paragraph (1)(d) subparagraph (1)(b)2., the tax collector shall
428	notify the property owner that the taxes have become delinquent
429	and that a tax certificate will be sold if the taxes are not
430	paid within 30 days after the date of delinquency.
431	Section 8.  Subsections (1), (3), and (5) of section
432	197.222, Florida Statutes, are amended to read:
433	197.222  Prepayment of estimated tax by installment
434	method.--
435	(1)  Taxes collected pursuant to this chapter may be
436	prepaid in installments as provided in this section. A taxpayer
437	may elect to prepay by installments for each tax notice for with
438	taxes estimated to be more than $100. A taxpayer who elects to
439	prepay taxes shall make payments based upon an estimated tax
440	equal to the actual taxes levied upon the subject property in
441	the prior year. To prepay by installments, the Such taxpayer
442	shall complete and file an application for each tax notice to
443	prepay such taxes by installment with the tax collector on or
444	before April 30 prior to May 1 of the year in which the taxpayer
445	elects to prepay the taxes in installments pursuant to this
446	section. The application shall be made on forms supplied by the
447	department and provided to the taxpayer by the tax collector.
448	After submission of an initial application, a taxpayer is shall
449	not be required to submit additional annual applications as long
450	as he or she continues to elect to prepay taxes in installments
451	pursuant to this section. However, if in any year the taxpayer
452	does not so elect, reapplication is shall be required for a
453	subsequent election to do so. Installment payments shall be made
454	according to the following schedule:
455	(a)  The first payment of one-quarter of the total amount
456	of estimated taxes due must shall be made by not later than June
457	30 of the year in which the taxes are assessed. A 6-percent
458	discount applied against the amount of the installment shall be
459	granted for such payment. The tax collector may accept a late
460	payment of the first installment through July 31, and the under
461	this paragraph within 30 days after June 30; such late payment
462	must be accompanied by a penalty of 5 percent of the amount of
463	the installment due.
464	(b)  The second payment of one-quarter of the total amount
465	of estimated taxes must due shall be made by not later than
466	September 30 of the year in which the taxes are assessed. A 4.5-
467	percent discount applied against the amount of the installment
468	shall be granted for such payment.
469	(c)  The third payment of one-quarter of the total amount
470	of estimated taxes due, plus one-half of any adjustment made
471	pursuant to a determination of actual tax liability, must shall
472	be made by not later than December 31 of the year in which taxes
473	are assessed. A 3-percent discount applied against the amount of
474	the installment shall be granted for such payment.
475	(d)  The fourth payment of one-quarter of the total amount
476	of estimated taxes due, plus one-half of any adjustment made
477	pursuant to a determination of actual tax liability, must shall
478	be made by not later than March 31 following the year in which
479	taxes are assessed. A No discount may not shall be granted for
480	such payment.
481	(e)  If For purposes of this section, when an installment
482	due date falls on a Saturday, Sunday, or legal holiday, the due
483	date for the installment is shall be the next working day, if
484	the installment payment is delivered to a designated collection
485	office of the tax collector. Taxpayers making such payment shall
486	be entitled to the applicable discount rate authorized in this
487	section.
488	(3)  Upon receiving a taxpayer's application for
489	participation in the prepayment installment plan, and the tax
490	collector shall mail to the taxpayer a statement of the
491	taxpayer's estimated tax liability which shall be equal to the
492	actual taxes levied on the subject property in the preceding
493	year; such statement shall indicate the amount of each quarterly
494	installment after application of the discount rates provided in
495	this section, and a payment schedule, based upon the schedule
496	provided in this section and furnished by the department. for
497	those taxpayers who participated in the prepayment installment
498	plan for the previous year and who are not required to reapply,
499	the tax collector shall send, in the same manner as described in
500	s. 197.322(3), a quarterly statement with the discount rates
501	provided in this section according to the payment schedule
502	provided by the department the statement shall be mailed by June
503	1. During the first month that the tax roll is open for payment
504	of taxes, the tax collector shall mail to the taxpayer a
505	statement which shows the amount of the remaining installment
506	payments to be made after application of the discount rates
507	provided in this section. The postage or cost of electronic
508	mailing shall be paid out of the general fund of the county,
509	upon statement thereof by the tax collector.
510	(5)  Notice of the right to prepay taxes pursuant to this
511	section shall be provided with the notice of taxes. The Such
512	notice shall inform the taxpayer of the right to prepay taxes in
513	installments, and that application forms can be obtained from
514	the tax collector, and shall state that reapplication is not
515	necessary if the taxpayer participated in the prepayment
516	installment plan for the previous year. The application forms
517	shall be provided by the department and shall be mailed by the
518	tax collector to those taxpayers requesting an application.
519	Section 9.  Subsections (3) and (9) of section 197.2301,
520	Florida Statutes, are amended to read:
521	197.2301  Payment of taxes prior to certified roll
522	procedure.--
523	(3)  Immediately upon receipt of the property appraiser's
524	certification under subsection (2), the tax collector shall
525	publish a notice cause to be published in a newspaper of general
526	circulation in the county and shall prominently post at the
527	courthouse door a notice that the tax roll will not be certified
528	for collection before prior to January 1 and that payments of
529	estimated taxes may be made will be allowed by those taxpayers
530	who submit tender payment to the collector on or before December
531	31.
532	(9)  After the discount has been applied to the estimated
533	taxes paid and it is determined that an underpayment or
534	overpayment has occurred, the following shall apply:
535	(a)  If the amount of underpayment or overpayment is $10 $5
536	or less, then no additional billing or refund is required except
537	as determined by the tax collector.
538	(b)  If the amount of overpayment is more than $10 $5, the
539	tax collector shall immediately refund to the person who paid
540	the estimated tax the amount of overpayment. Department of
541	Revenue approval is shall not be required for such the refund of
542	overpayment made pursuant to this subsection.
543	Section 10.  Section 197.2421, Florida Statutes, is created
544	to read:
545	197.2421  Property tax deferral.--
546	(1)  When a property owner applies for a property tax
547	deferral and meets the criteria established in this chapter, the
548	tax collector shall approve the deferral of such ad valorem
549	taxes and non-ad valorem assessments as is allowed under this
550	chapter.
551	(2)  Authorized property tax deferral programs are:
552	(a)  Homestead tax deferral.
553	(b)  Recreational and commercial working waterfront
554	deferral.
555	(c)  Affordable rental housing deferral.
556	(3)  Ad valorem taxes, non-ad valorem assessments, and
557	interest deferred pursuant to this chapter shall constitute a
558	prior lien and shall attach to the property in the same manner
559	as other tax liens. Deferred taxes, assessments, and interest,
560	however, shall be due, payable, and delinquent as provided in
561	this chapter.
562	Section 11.  Section 197.2423, Florida Statutes, is created
563	to read:
564	197.2423  Application for property tax deferral;
565	determination of approval or denial by tax collector.--
566	(1)  A property owner is responsible for submitting an
567	annual application for tax deferral with the county tax
568	collector on or before March 31 following the year in which the
569	taxes and non-ad valorem assessments are assessed.
570	(2)  Each applicant shall demonstrate compliance with the
571	requirements of this section.
572	(3)  The application for deferral shall be made upon a form
573	provided by the tax collector. The tax collector may require the
574	applicant to submit other evidence and documentation deemed
575	necessary in considering the application. The application form
576	shall advise the applicant:
577	(a)  Of the manner in which interest is computed.
578	(b)  Of the conditions needed to be met for approval.
579	(c)  Of the conditions under which deferred taxes,
580	assessments, and interest become due, payable, and delinquent.
581	(d)  That all deferrals pursuant to this section constitute
582	a lien on the applicant's property.
583	(4)  Each application shall include a list of all
584	outstanding liens on the property and the current value of each
585	lien.
586	(5)  Each applicant shall furnish proof of fire and
587	extended coverage insurance in an amount at least equal to the
588	total of all outstanding liens, including a lien for deferred
589	taxes, non-ad valorem assessments, and interest with a loss
590	payable clause to the tax collector.
591	(6)  The tax collector shall consider each annual
592	application for a tax deferral within 45 days after the
593	application is filed or as soon as practicable thereafter. The
594	tax collector shall exercise reasonable discretion based upon
595	applicable information available under this section. A tax
596	collector who finds that the applicant is entitled to the tax
597	deferral shall approve the application and maintain the deferral
598	records until the tax lien is satisfied.
599	(7)  For approved deferrals, the date used in determining
600	taxes due, net of discounts for early payment as provided in s.
601	197.162, is the date the tax collector received the application
602	for tax deferral.
603	(8)  The tax collector shall notify the property appraiser
604	in writing of those parcels for which taxes have been deferred.
605	(9)  A tax deferral may not be granted if:
606	(a)  The total amount of deferred taxes, non-ad valorem
607	assessments, and interest, plus the total amount of all other
608	unsatisfied liens on the property, exceeds 85 percent of the
609	just value of the property; or
610	(b)  The primary mortgage financing on the property is for
611	an amount that exceeds 70 percent of the just value of the
612	property.
613	(10)  A tax collector who finds that the applicant is not
614	entitled to the deferral shall send a notice of disapproval
615	within 45 days after the date the application is filed, citing
616	the reason for disapproval. The original notice of disapproval
617	shall be sent to the applicant and shall advise the applicant of
618	the right to appeal the decision to the value adjustment board
619	and shall inform the applicant of the procedure for filing such
620	an appeal.
621	Section 12.  Section 197.253, Florida Statutes, is
622	renumbered as section 197.2425, Florida Statutes, and amended to
623	read:
624	197.2425 197.253  Appeal of denied Homestead tax deferral;
625	application.--An appeal of a denied tax deferral must be
626	submitted by the property owner
627	(1)  The application for deferral shall be made upon a form
628	prescribed by the department and furnished by the county tax
629	collector. The application form shall be signed upon oath by the
630	applicant before an officer authorized by the state to
631	administer oaths. The tax collector may, in his or her
632	discretion, require the applicant to submit such other evidence
633	and documentation as deemed necessary by the tax collector in
634	considering the application. The application form shall advise
635	the applicant of the manner in which interest is computed. Each
636	application form shall contain an explanation of the conditions
637	to be met for approval and the conditions under which deferred
638	taxes and interest become due, payable, and delinquent. Each
639	application shall clearly state that all deferrals pursuant to
640	this act shall constitute a lien on the applicant's homestead.
641	(2)(a)  The tax collector shall consider each annual
642	application for homestead tax deferral within 30 days of the day
643	the application is filed or as soon as practicable thereafter. A
644	tax collector who finds that the applicant is entitled to the
645	tax deferral shall approve the application and file the
646	application in the permanent records. A tax collector who finds
647	the applicant is not entitled to the deferral shall send a
648	notice of disapproval within 30 days of the filing of the
649	application, giving reasons therefor to the applicant, either by
650	personal delivery or by registered mail to the mailing address
651	given by the applicant and shall make return in the manner in
652	which such notice was served upon the applicant upon the
653	original notice thereof and file among the permanent records of
654	the tax collector's office. The original notice of disapproval
655	sent to the applicant shall advise the applicant of the right to
656	appeal the decision of the tax collector to the value adjustment
657	board and shall inform the applicant of the procedure for filing
658	such an appeal.
659	(b)  Appeals of the decision of the tax collector to the
660	value adjustment board shall be in writing on a form prescribed
661	by the department and furnished by the tax collector. The Such
662	appeal must shall be filed with the value adjustment board
663	within 30 20 days after the applicant's receipt of the notice of
664	disapproval. The value adjustment board shall review the
665	application and the evidence presented to the tax collector upon
666	which the applicant based his or her claim for tax deferral and,
667	at the election of the applicant, shall hear the applicant in
668	person, or by agent on the applicant's behalf, on his or her
669	right to a homestead tax deferral. The value adjustment board
670	shall reverse the decision of the tax collector and grant a
671	homestead tax deferral to the applicant, if in its judgment the
672	applicant is entitled to the tax deferral thereto, or shall
673	affirm the decision of the tax collector. An Such action by of
674	the value adjustment board is shall be final unless the
675	applicant or tax collector files a de novo proceeding for a
676	declaratory judgment or other appropriate proceeding in the
677	circuit court of the county in which the property is located or
678	other lienholder, within 15 days after from the date of
679	disapproval of the application by the board, files in the
680	circuit court of the county in which the property is located, a
681	proceeding for a declaratory judgment or other appropriate
682	proceeding.
683	(3)  Each application shall contain a list of, and the
684	current value of, all outstanding liens on the applicant's
685	homestead.
686	(4)  For approved applications, the date of receipt by the
687	tax collector of the application for tax deferral shall be used
688	in calculating taxes due and payable net of discounts for early
689	payment as provided for by s. 197.162.
690	(5)  If such proof has not been furnished with a prior
691	application, each applicant shall furnish proof of fire and
692	extended coverage insurance in an amount which is in excess of
693	the sum of all outstanding liens and deferred taxes and interest
694	with a loss payable clause to the county tax collector.
695	(6)  The tax collector shall notify the property appraiser
696	in writing of those parcels for which taxes have been deferred.
697	(7)  The property appraiser shall promptly notify the tax
698	collector of denials of homestead application and changes in
699	ownership of properties that have been granted a tax deferral.
700	Section 13.  Section 197.243, Florida Statutes, is amended
701	to read:
702	197.243  Definitions relating to homestead property tax
703	deferral Act.--
704	(1)  "Household" means a person or group of persons living
705	together in a room or group of rooms as a housing unit, but the
706	term does not include persons boarding in or renting a portion
707	of the dwelling.
708	(2)  "Income" means the "adjusted gross income," as defined
709	in s. 62 of the United States Internal Revenue Code, of all
710	members of a household.
711	Section 14.  Section 197.252, Florida Statutes, is amended
712	to read:
713	197.252  Homestead tax deferral.--
714	(1)  Any person who is entitled to claim homestead tax
715	exemption under the provisions of s. 196.031(1) may apply elect
716	to defer payment of a portion of the combined total of the ad
717	valorem taxes and any non-ad valorem assessments which would be
718	covered by a tax certificate sold under this chapter levied on
719	that person's homestead by filing an annual application for tax
720	deferral with the county tax collector on or before January 31
721	following the year in which the taxes and non-ad valorem
722	assessments are assessed. Any applicant who is entitled to
723	receive the homestead tax exemption but has waived it for any
724	reason shall furnish, with the application for tax deferral, a
725	certificate of eligibility to receive the exemption. Such
726	certificate shall be prepared by the county property appraiser
727	upon request of the taxpayer. It shall be the burden of each
728	applicant to affirmatively demonstrate compliance with the
729	requirements of this section.
730	(2)(a)  Approval of an application for homestead tax
731	deferral shall defer that portion of the combined total of ad
732	valorem taxes and any non-ad valorem assessments:
733	1.  That which would be covered by a tax certificate sold
734	under this chapter otherwise due and payable on the applicant's
735	homestead pursuant to s. 197.333 which exceeds 5 percent of the
736	applicant's household's income for the prior calendar year when
737	the applicant is younger than 65 years of age;
738	2.  That exceeds 3 percent of the applicant's household
739	income for the prior calendar year when the applicant is 65
740	years of age or older; or
741	3.  In its entirety when the applicant's household income:
742	a.  For the prior calendar year is less than $10,000; or
743	b.  Is less than the designated amount for the additional
744	homestead exemption pursuant to s. 196.075 and the applicant is
745	65 years of age or older. If any such applicant's household
746	income for the prior calendar year is less than $10,000,
747	approval of such application shall defer such ad valorem taxes
748	plus non-ad valorem assessments in their entirety.
749	(b)  If the applicant is 65 years of age or older, approval
750	of the application shall defer that portion of the ad valorem
751	taxes plus non-ad valorem assessments which exceeds 3 percent of
752	the applicant's household income for the prior calendar year. If
753	any applicant's household income for the prior calendar year is
754	less than $10,000, or is less than the amount of the household
755	income designated for the additional homestead exemption
756	pursuant to s. 196.075, and the applicant is 65 years of age or
757	older, approval of the application shall defer the ad valorem
758	taxes plus non-ad valorem assessments in their entirety.
759	(b)(c)  The household income of an applicant who applies
760	for a tax deferral before the end of the calendar year in which
761	the taxes and non-ad valorem assessments are assessed shall be
762	for the current year, adjusted to reflect estimated income for
763	the full calendar year period. The estimate of a full year's
764	household income shall be made by multiplying the household
765	income received to the date of application by a fraction, the
766	numerator being 365 and the denominator being the number of days
767	expired in the calendar year to the date of application.
768	(3)  The property appraiser shall promptly notify the tax
769	collector if there is a change in ownership or the homestead
770	exemption has been denied on property that has been granted a
771	tax deferral. No tax deferral shall be granted:
772	(a)  If the total amount of deferred taxes, non-ad valorem
773	assessments, and interest plus the total amount of all other
774	unsatisfied liens on the homestead exceeds 85 percent of the
775	assessed value of the homestead, or
776	(b)  If the primary mortgage financing on the homestead is
777	for an amount which exceeds 70 percent of the assessed value of
778	the homestead.
779	(4)  The amount of taxes, non-ad valorem assessments, and
780	interest deferred under this act shall accrue interest at a rate
781	equal to the semiannually compounded rate of one-half of 1
782	percent plus the average yield to maturity of the long-term
783	fixed-income portion of the Florida Retirement System
784	investments as of the end of the quarter preceding the date of
785	the sale of the deferred payment tax certificates; however, the
786	interest rate may not exceed 7 percent.
787	(5)  The taxes, non-ad valorem assessments, and interest
788	deferred pursuant to this act shall constitute a prior lien and
789	shall attach as of the date and in the same manner and be
790	collected as other liens for taxes, as provided for under this
791	chapter, but such deferred taxes, non-ad valorem assessments,
792	and interest shall only be due, payable, and delinquent as
793	provided in this act.
794	Section 15.  Section 197.303, Florida Statutes, is
795	renumbered as section 197.2524, Florida Statutes, and amended to
796	read:
797	197.2524 197.303  Ad valorem Tax deferral for recreational
798	and commercial working waterfront properties and affordable
799	rental housing property.--
800	(1)  The provisions of this section apply to: board of
801	county commissioners of any county or the governing authority of
802	any municipality may adopt an ordinance to allow for ad valorem
803	tax deferrals for
804	(a)  Recreational and commercial working waterfront
805	properties if the owners are engaging in the operation,
806	rehabilitation, or renovation of such properties in accordance
807	with guidelines established in this section.
808	(b)  Affordable rental housing, if the owners are engaging
809	in the operation, rehabilitation, or renovation of such
810	properties in accordance with the guidelines provided in part VI
811	of chapter 420.
812	(2)  The board of county commissioners of any county or the
813	governing authority of any the municipality may adopt an by
814	ordinance to may authorize the deferral of ad valorem taxation
815	and non-ad valorem assessments for recreational and commercial
816	working waterfront properties described in subsection (1).
817	(3)  The ordinance shall designate the percentage or amount
818	of the deferral and the type and location of the working
819	waterfront property and, including the type of public lodging
820	establishments, for which deferrals may be granted, which may
821	include any property meeting the provisions of s. 342.07(2),
822	which property may require the property be further required to
823	be located within a particular geographic area or areas of the
824	county or municipality. For working waterfront properties, the
825	ordinance may include the type of public lodging establishments,
826	including property meeting the requirements of s. 342.07(2),
827	which would qualify.
828	(4)  The ordinance must specify that such deferrals apply
829	only to taxes or assessments levied by the unit of government
830	granting the deferral. However, a deferral may not be granted
831	for the deferrals do not apply, however, to taxes or non-ad
832	valorem assessments defined in s. 197.3632(1)(d) levied for the
833	payment of bonds or for to taxes authorized by a vote of the
834	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
835	Constitution.
836	(5)  The ordinance must specify that any deferral granted
837	remains in effect regardless of any change in the authority of
838	the county or municipality to grant the deferral. In order to
839	retain the deferral, however, the use and ownership of the
840	property as a working waterfront must remain as it was when the
841	deferral was granted for be maintained over the period in for
842	which the deferral remains is granted.
843	(6)(a)  If an application for deferral is granted on
844	property that is located in a community redevelopment area, the
845	amount of taxes eligible for deferral shall be limited reduced,
846	as provided for in paragraph (b), if:
847	1.  The community redevelopment agency has previously
848	issued instruments of indebtedness that are secured by increment
849	revenues on deposit in the community redevelopment trust fund;
850	and
851	2.  Those instruments of indebtedness are associated with
852	the real property applying for the deferral.
853	(b)  If the provisions of paragraph (a) apply, the tax
854	deferral may shall not apply only to the an amount of taxes in
855	excess of equal to the amount that must be deposited into the
856	community redevelopment trust fund by the entity granting the
857	deferral based upon the taxable value of the property upon which
858	the deferral is being granted. Once all instruments of
859	indebtedness that existed at the time the deferral was
860	originally granted are no longer outstanding or have otherwise
861	been defeased, the provisions of this paragraph shall no longer
862	apply.
863	(c)  If a portion of the taxes on a property were not
864	eligible for deferral as provided in because of the provisions
865	of paragraph (b), the community redevelopment agency shall
866	notify the property owner and the tax collector 1 year before
867	the debt instruments that prevented said taxes from being
868	deferred are no longer outstanding or otherwise defeased.
869	(d)  The tax collector shall notify a community
870	redevelopment agency of any tax deferral that has been granted
871	on property located within the community redevelopment area of
872	that agency.
873	(e)  Issuance of debt obligation after the date a deferral
874	has been granted shall not reduce the amount of taxes eligible
875	for deferral.
876	Section 16.  Section 197.3071, Florida Statutes, is
877	renumbered as section 197.2526, Florida Statutes, and amended to
878	read:
879	197.2526 197.3071  Eligibility for tax deferral for
880	affordable rental housing property.--The tax deferral authorized
881	by s. 197.2524 this section is applicable only on a pro rata
882	basis to the ad valorem taxes levied on residential units within
883	a property which meet the following conditions:
884	(1)  Units for which the monthly rent along with taxes,
885	insurance, and utilities does not exceed 30 percent of the
886	median adjusted gross annual income as defined in s. 420.0004
887	for the households described in subsection (2).
888	(2)  Units that are occupied by extremely-low-income
889	persons, very-low-income persons, low-income persons, or
890	moderate-income persons as these terms are defined in s.
891	420.0004.
892	Section 17.  Section 197.254, Florida Statutes, is amended
893	to read:
894	197.254  Annual notification to taxpayer.--
895	(1)  The tax collector shall notify the taxpayer of each
896	parcel appearing on the real property assessment roll of the
897	right to defer payment of taxes and non-ad valorem assessments
898	and interest. pursuant to ss. 197.242-197.312. Such notice shall
899	be printed on the back of envelopes used for mailing the notice
900	of taxes provided for by s. 197.322(3). Such notice of the right
901	to defer payment of taxes and non-ad valorem assessments shall
902	read:
903
904	NOTICE TO TAXPAYERS ENTITLED
905	TO HOMESTEAD EXEMPTION
906
907	"If your income is low enough to meet certain conditions, you
908	may qualify for a deferred tax payment plan on homestead
909	property. An application to determine eligibility is available
910	in the county tax collector's office."
911	(2)  On or before November 1 of each year, the tax
912	collector shall notify each taxpayer to whom a tax deferral has
913	been previously granted of the accumulated sum of deferred
914	taxes, non-ad valorem assessments, and interest outstanding.
915	Section 18.  Section 197.262, Florida Statutes, is amended
916	to read:
917	197.262  Deferred payment tax certificates.--
918	(1)  The tax collector shall notify each local governing
919	body of the amount of taxes and non-ad valorem assessments
920	deferred which would otherwise have been collected for such
921	governing body. The county shall then, At the time of the tax
922	certificate sale held pursuant to s. 197.432, the tax collector
923	shall strike each certificate on which there are deferred taxes
924	off to the county. Certificates issued pursuant to this section
925	are exempt from the public sale of tax certificates held
926	pursuant to s. 197.432.
927	(2)  The certificates so held by the county shall bear
928	interest at a rate equal to the semiannually compounded rate of
929	0.5 percent plus the average yield to maturity of the long-term
930	fixed-income portion of the Florida Retirement System
931	investments as of the end of the quarter preceding the date of
932	the sale of the deferred payment tax certificates; however, the
933	interest rate may not exceed 7 9.5 percent.
934	Section 19.  Section 197.263, Florida Statutes, is amended
935	to read:
936	197.263  Change in ownership or use of property.--
937	(1)  If In the event that there is a change in use or
938	ownership of tax-deferred property such that the owner is no
939	longer eligible for the tax deferral granted entitled to claim
940	homestead exemption for such property pursuant to s. 196.031(1),
941	or the owner such person fails to maintain the required fire and
942	extended insurance coverage, the total amount of deferred taxes
943	and interest for all previous years shall be due and payable
944	November 1 of the year in which the change in use occurs or on
945	the date failure to maintain insurance occurs and shall be
946	delinquent on April 1 of the year following the year in which
947	the change in use or failure to maintain insurance occurs.
948	However, if the change in ownership is to a surviving spouse and
949	the spouse is eligible to maintain the tax deferral on such
950	property, the surviving spouse may continue the deferment of
951	previously deferred taxes and interest pursuant to this chapter.
952	(2)  In the event that there is a change in ownership of
953	tax-deferred property, the total amount of deferred taxes and
954	interest for all previous years shall be due and payable on the
955	date the change in ownership takes place and shall be delinquent
956	on April 1 following said date. When, however, the change in
957	ownership is to a surviving spouse and such spouse is eligible
958	to claim homestead exemption on such property pursuant to s.
959	196.031(1), such surviving spouse may continue the deferment of
960	previously deferred taxes and interest pursuant to the
961	provisions of this act.
962	(2)(3)  Whenever the property appraiser discovers that
963	there has been a change in the ownership or use of property
964	which has been granted a tax deferral, the property appraiser
965	shall notify the tax collector in writing of the date such
966	change occurs, and the tax collector shall collect any taxes,
967	assessments, and interest due or delinquent.
968	(3)(4)  During any year in which the total amount of
969	deferred taxes, interest, and all other unsatisfied liens on the
970	homestead exceeds 85 percent of the assessed value of the
971	homestead, the tax collector shall immediately notify the owner
972	of the property on which taxes and interest have been deferred
973	that the portion of taxes and interest which exceeds 85 percent
974	of the assessed value of the homestead shall be due and payable
975	within 30 days after of receipt of the notice is sent. Failure
976	to pay the amount due shall cause the total amount of deferred
977	taxes and interest to become delinquent.
978	(4)(5)  Each year, upon notification, each owner of
979	property on which taxes and interest have been deferred shall
980	submit to the tax collector a list of, and the current value of,
981	all outstanding liens on the owner's homestead. Failure to
982	respond to this notification within 30 days shall cause the
983	total amount of deferred taxes and interest to become payable
984	within 30 days.
985	(5)(6)  If In the event deferred taxes become delinquent
986	under this chapter, then on or before June 1 following the date
987	the taxes become delinquent, the tax collector shall sell a tax
988	certificate for the delinquent taxes and interest in the manner
989	provided by s. 197.432.
990	Section 20.  Section 197.272, Florida Statutes, is amended
991	to read:
992	197.272  Prepayment of deferred taxes.--
993	(1)  All or part of the deferred taxes and accrued interest
994	may at any time be paid to the tax collector. Any payment that
995	is less than the total amount due may not apply to a portion of
996	a full year's deferred taxes, assessments, and interest. by:
997	(a)  The owner of the property or the spouse of the owner.
998	(b)  The next of kin of the owner, heir of the owner, child
999	of the owner, or any person having or claiming a legal or
1000	equitable interest in the property, provided no objection is
1001	made by the owner within 30 days after the tax collector
1002	notifies the owner of the fact that such payment has been
1003	tendered.
1004	(2)  Any partial payment made pursuant to this section
1005	shall be applied first to accrued interest.
1006	Section 21.  Section 197.282, Florida Statutes, is amended
1007	to read:
1008	197.282  Distribution of payments.--When any deferred
1009	taxes, assessments, or interest is collected, the tax collector
1010	shall maintain a record of the payment, setting forth a
1011	description of the property and the amount of taxes or interest
1012	collected for such property. The tax collector shall distribute
1013	payments received in accordance with the procedures for
1014	distribution of ad valorem taxes, non-ad valorem assessments, or
1015	redemption moneys as prescribed in this chapter.
1016	Section 22.  Section 197.292, Florida Statutes, is amended
1017	to read:
1018	197.292  Construction.--Nothing in this chapter act shall
1019	be construed to prevent the collection of personal property
1020	taxes that: which
1021	(1)  Become a lien against tax-deferred property;,
1022	(2)  Defer payment of special assessments to benefited
1023	property other than those specifically allowed to be deferred;,
1024	or
1025	(3)  Affect any provision of any mortgage or other
1026	instrument relating to property requiring a person to pay ad
1027	valorem taxes or non-ad valorem assessments.
1028	Section 23.  Section 197.301, Florida Statutes, is amended
1029	to read:
1030	197.301  Penalties.--
1031	(1)  The following penalties shall be imposed on any person
1032	who willfully files information required under s. 197.252 or s.
1033	197.263 which is incorrect:
1034	(a)  The Such person shall pay the total amount of deferred
1035	taxes, non-ad valorem assessments, and interest deferred, which
1036	amount shall immediately become due.;
1037	(b)  The Such person shall be disqualified from filing a
1038	homestead tax deferral application for the next 3 years.; and
1039	(c)  The Such person shall pay a penalty of 25 percent of
1040	the total amount of deferred taxes, non-ad valorem assessments,
1041	and interest deferred.
1042	(2)  Any person against whom the penalties prescribed in
1043	this section have been imposed may appeal the penalties imposed
1044	to the value adjustment board within 30 days after said
1045	penalties are imposed.
1046	Section 24.  Section 197.312, Florida Statutes, is amended
1047	to read:
1048	197.312  Payment by mortgagee.--If any mortgagee elects
1049	shall elect to pay the taxes when an applicant qualifies for tax
1050	deferral, then such election does shall not give the mortgagee
1051	the right to foreclose.
1052	Section 25.  Section 197.322, Florida Statutes, is amended
1053	to read:
1054	197.322  Delivery of ad valorem tax and non-ad valorem
1055	assessment rolls; notice of taxes; publication and mail.--
1056	(1)  The property appraiser shall deliver to the tax
1057	collector the certified assessment roll along with his or her
1058	warrant and recapitulation sheet.
1059	(2)  The tax collector shall on November 1, or as soon as
1060	the assessment roll is open for collection, publish a notice in
1061	a local newspaper that the tax roll is open for collection.
1062	(3)  Within 20 working days after receipt of the certified
1063	ad valorem tax roll and the non-ad valorem assessment rolls, the
1064	tax collector shall send mail to each taxpayer appearing on such
1065	said rolls, whose post office address is known to him or her, a
1066	tax notice stating the amount of current taxes due, from the
1067	taxpayer and, if applicable, the fact that back taxes remain
1068	unpaid and advising the taxpayer of the discounts allowed for
1069	early payment, and a notice that delinquent taxes are
1070	outstanding, if applicable. Pursuant to s. 197.3632, the form of
1071	the notice of non-ad valorem assessments and notice of ad
1072	valorem taxes shall be as provided in s. 197.3635 and no other
1073	form shall be used, notwithstanding the provisions of s.
1074	195.022. The tax collector may send such notice electronically
1075	or by postal mail. Electronic transmission may only be used with
1076	the express consent of the property owner. Electronic
1077	transmission of tax notices may be sent earlier but shall not be
1078	sent later than the postal mailing of the notices. If the notice
1079	of taxes is sent electronically and is returned as
1080	undeliverable, a second notice may be sent through postal mail.
1081	However, the original electronic transmission is the official
1082	mailing for purpose of this section. No discount period shall be
1083	extended due to a tax bill being returned electronically or
1084	through postal mail. The postage for mailing or the cost of
1085	electronic transmission shall be paid out of the general fund of
1086	each local governing board, upon statement thereof by the tax
1087	collector.
1088	Section 26.  Section 197.332, Florida Statutes, is amended
1089	to read:
1090	197.332  Duties of tax collectors; branch offices.--
1091	(1)  The tax collector has the authority and obligation to
1092	collect all taxes as shown on the tax roll by the date of
1093	delinquency or to collect delinquent taxes, interest, and costs,
1094	by sale of tax certificates on real property and by seizure and
1095	sale of personal property. The tax collector may perform such
1096	duties by use of contracted services or products or by
1097	electronic means. The use of contracted services, products, or
1098	vendors in no way diminishes the responsibility or liability of
1099	the tax collector to perform such duties according to law. The
1100	tax collector may shall be allowed to collect reasonable
1101	attorney's fees and court costs in actions on proceedings to
1102	recover delinquent taxes, interest, and costs.
1103	(2)  A county tax collector may establish one or more
1104	branch offices by acquiring title to real property or by lease
1105	agreement. The tax collector may staff and equip such branch
1106	offices to conduct state business or, if authorized to do so by
1107	resolution of the county governing body, to perform the duties
1108	of tax collector under this chapter. The department shall rely
1109	on the tax collector's determination that a branch office is
1110	necessary and shall base its approval of the tax collector's
1111	budget in accordance with the procedures of s. 195.087(2).
1112	Section 27.  Section 197.343, Florida Statutes, is amended
1113	to read:
1114	197.343  Tax notices; additional notice required.--
1115	(1)  An additional tax notice shall be sent, electronically
1116	or by postal mail, mailed by April 30 to each taxpayer whose
1117	payment has not been received. Electronic transmission of the
1118	additional tax notice may be used only with the express consent
1119	of the property owner. If the electronic transmission is
1120	returned as undeliverable, a second notice may be sent by postal
1121	mail. However, the original electronic transmission is the
1122	official notice for the purpose of this subsection. The notice
1123	must shall include a description of the property and a statement
1124	that if the taxes are not paid:
1125	(a)  For real property, a tax certificate may be sold.
1126	(b)  For tangible personal property, the property may be
1127	sold the following statement: If the taxes for   (year)   on
1128	your property are not paid in full, a tax certificate will be
1129	sold for the delinquent taxes, and your property may be sold at
1130	a future date. Contact the tax collector's office at once.
1131	(2)  A duplicate of the additional tax notice required by
1132	subsection (1) shall be mailed to a condominium unit owner's
1133	condominium association or to a mobile home owner's homeowners'
1134	association as defined in s. 723.075 if the association has
1135	filed with the tax collector a written request and included a
1136	description of the land. The tax collector is authorized to
1137	charge a reasonable fee for the cost of this service.
1138	(2)(3)  When the taxes under s. 193.481 on subsurface
1139	rights have become delinquent and a tax certificate is to be
1140	sold under this chapter, a notice of the delinquency shall be
1141	given by first-class mail to the owner of the fee to which these
1142	subsurface rights are attached. On the day of the tax sale, the
1143	fee owner shall have the right to purchase the tax certificate
1144	at the maximum rate of interest provided by law before bids are
1145	accepted for the sale of such certificate.
1146	(3)(4)  The tax collector shall mail such additional
1147	notices as he or she considers proper and necessary or as may be
1148	required by reasonable rules of the department.
1149	Section 28.  Subsections (1) and (2) of section 197.344,
1150	Florida Statutes, are amended to read:
1151	197.344  Lienholders; receipt of notices and delinquent
1152	taxes.--
1153	(1)  When requested in writing, a tax notice shall be sent
1154	mailed according to the following procedures:
1155	(a)  Upon request by any taxpayer aged 60 or over, the tax
1156	collector shall send mail the tax notice to a third party
1157	designated by the taxpayer. A duplicate copy of the notice shall
1158	be sent mailed to the taxpayer.
1159	(b)  Upon request by a mortgagee stating that the mortgagee
1160	is the trustee of an escrow account for ad valorem taxes due on
1161	the property, the tax notice shall be sent mailed to such
1162	trustee. When the original tax notice is sent mailed to such
1163	trustee, the tax collector shall send mail a duplicate notice to
1164	the owner of the property with the additional statement that the
1165	original has been sent to the trustee.
1166	(c)  Upon request by a vendee of an unrecorded or recorded
1167	contract for deed, the tax collector shall send mail a duplicate
1168	notice to such vendee.
1169
1170	The tax collector may establish cutoff dates, periods for
1171	updating the list, and any other reasonable requirements to
1172	ensure that the tax notices are sent mailed to the proper party
1173	on time. Notices may be sent electronically or by postal mail.
1174	However, electronic transmission may be used only with the
1175	express consent of the person making the request. If the
1176	electronic transmission is returned as undeliverable, a second
1177	notice may be sent by postal mail. However, the original
1178	electronic transmission is the official notice for the purpose
1179	of this subsection.
1180	(2)  On or before May 1 of each year, the holder or
1181	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1182	under a contract for deed, upon filing with the tax collector a
1183	description of property land so encumbered and paying a service
1184	charge of $2, may request and receive information concerning any
1185	delinquent taxes appearing on the current tax roll and
1186	certificates issued on the described property land. Upon receipt
1187	of such request, the tax collector shall furnish the following
1188	information within 60 days following the tax certificate sale:
1189	(a)  The description of property on which certificates were
1190	sold.
1191	(b)  The number of each certificate issued and to whom.
1192	(c)  The face amount of each certificate.
1193	(d)  The cost for redemption of each certificate.
1194	Section 29.  Section 197.3635, Florida Statutes, is amended
1195	to read:
1196	197.3635  Combined notice of ad valorem taxes and non-ad
1197	valorem assessments; requirements.--A form for the combined
1198	notice of ad valorem taxes and non-ad valorem assessments shall
1199	be produced and paid for by the tax collector. The form shall
1200	meet the requirements of this section and department rules and
1201	shall be subject to approval by the department. By rule the
1202	department shall provide a format for the form of such combined
1203	notice. The form shall meet the following requirements:
1204	(1)  It shall contain the title "Notice of Ad Valorem Taxes
1205	and Non-ad Valorem Assessments." It shall also contain a receipt
1206	part that can be returned along with the payment to the tax
1207	collector.
1208	(2)  It shall provide a clear partition between ad valorem
1209	taxes and non-ad valorem assessments. Such partition shall be a
1210	bold horizontal line approximately 1/8 inch thick.
1211	(2)(3)  Within the ad valorem part, it shall contain the
1212	heading "Ad Valorem Taxes." Within the non-ad valorem assessment
1213	part, it shall contain the heading "Non-ad Valorem Assessments."
1214	(3)(4)  It shall contain the county name, the assessment
1215	year, the mailing address of the tax collector, the mailing
1216	address of one property owner, the legal description of the
1217	property to at least 25 characters, and the unique parcel or tax
1218	identification number of the property.
1219	(4)(5)  It shall provide for the labeled disclosure of the
1220	total amount of combined levies and the total discounted amount
1221	due each month when paid in advance.
1222	(5)(6)  It shall provide a field or portion on the front of
1223	the notice for official use for data to reflect codes useful to
1224	the tax collector.
1225	(6)(7)  The combined notice shall be set in type which is 8
1226	points or larger.
1227	(7)(8)  The ad valorem part shall contain the following:
1228	(a)  A schedule of the assessed value, exempted value, and
1229	taxable value of the property.
1230	(b)  Subheadings for columns listing taxing authorities,
1231	corresponding millage rates expressed in dollars and cents per
1232	$1,000 of taxable value, and the associated tax.
1233	(c)  Taxing authorities listed in the same sequence and
1234	manner as listed on the notice required by s. 200.069(4)(a),
1235	with the exception that independent special districts, municipal
1236	service taxing districts, and voted debt service millages for
1237	each taxing authority shall be listed separately. If a county
1238	has too many municipal service taxing units to list separately,
1239	it shall combine them to disclose the total number of such units
1240	and the amount of taxes levied.
1241	(8)(9)  Within the non-ad valorem assessment part, it shall
1242	contain the following:
1243	(a)  Subheadings for columns listing the levying
1244	authorities, corresponding assessment rates expressed in dollars
1245	and cents per unit of assessment, and the associated assessment
1246	amount.
1247	(b)  The purpose of the assessment, if the purpose is not
1248	clearly indicated by the name of the levying authority.
1249	(c)  A listing of the levying authorities in the same order
1250	as in the ad valorem part to the extent practicable. If a county
1251	has too many municipal service benefit units to list separately,
1252	it shall combine them by function.
1253	(9)(10)  It shall provide instructions and useful
1254	information to the taxpayer. Such information and instructions
1255	shall be nontechnical to minimize confusion. The information and
1256	instructions required by this section shall be provided by
1257	department rule and shall include:
1258	(a)  Procedures to be followed when the property has been
1259	sold or conveyed.
1260	(b)  Instruction as to mailing the remittance and receipt
1261	along with a brief disclosure of the availability of discounts.
1262	(c)  Notification about delinquency and interest for
1263	delinquent payment.
1264	(d)  Notification that failure to pay the amounts due will
1265	result in a tax certificate being issued against the property.
1266	(e)  A brief statement outlining the responsibility of the
1267	tax collector, the property appraiser, and the taxing
1268	authorities. This statement shall be accompanied by directions
1269	as to which office to contact for particular questions or
1270	problems.
1271	Section 30.  Subsections (2) and (4) of section 197.373,
1272	Florida Statutes, are amended to read:
1273	197.373  Payment of portion of taxes.--
1274	(2)  The request must be made at least 45 15 days prior to
1275	the tax certificate sale.
1276	(4)  This section does not apply to assessments and
1277	collections made pursuant to the provisions of s. 192.037 or
1278	when taxes have been paid.
1279	Section 31.  Subsection (1) of section 197.374, Florida
1280	Statutes, is amended to read:
1281	197.374  Partial payment of current year taxes.--
1282	(1)  As used in this section, the term "partial payment"
1283	means a payment that is less than the full amount of taxes due.
1284	The term does not include payments made pursuant to s. 194.171,
1285	s. 196.295, s. 197.222, s. 197.252, or s. 197.2524 197.303.
1286	Section 32.  Subsections (1) and (3) of section 197.402,
1287	Florida Statutes, are amended to read:
1288	197.402  Advertisement of real or personal property with
1289	delinquent taxes.--
1290	(1)  If Whenever legal advertisements are required, the
1291	board of county commissioners shall select the newspaper as
1292	provided in chapter 50. The office of the tax collector shall
1293	pay all newspaper charges, and the proportionate cost of the
1294	advertisements shall be added to the delinquent taxes when they
1295	are collected.
1296	(3)  Except as provided in s. 197.432(4), on or before June
1297	1 or the 60th day after the date of delinquency, whichever is
1298	later, the tax collector shall advertise once each week for 3
1299	weeks and shall sell tax certificates on all real property
1300	having with delinquent taxes. If the deadline falls on a
1301	Saturday, Sunday, or legal holiday, it is extended to the next
1302	working day. The tax collector shall make a list of such
1303	properties in the same order in which the property was lands
1304	were assessed, specifying the amount due on each parcel,
1305	including interest at the rate of 18 percent per year from the
1306	date of delinquency to the date of sale; the cost of
1307	advertising; and the expense of sale.
1308	Section 33.  Section 197.403, Florida Statutes, is amended
1309	to read:
1310	197.403  Publisher to furnish copy of advertisement to tax
1311	collector; Proof of publication; fees.--The newspaper publishing
1312	the notice of a tax sale shall furnish transmit by mail a copy
1313	of the paper containing each notice to the tax collector within
1314	10 days after the last required publication. When the
1315	publication of the tax sale notice is completed as provided by
1316	law, the publisher shall make an affidavit, in the form
1317	prescribed by the department, which shall be delivered to the
1318	tax collector and annexed to the report of certificates sold for
1319	taxes as provided by s. 197.432(9)(8).
1320	Section 34.  Subsections (5) and (10) of section 197.413,
1321	Florida Statutes, are amended to read:
1322	197.413  Delinquent personal property taxes; warrants;
1323	court order for levy and seizure of personal property; seizure;
1324	fees of tax collectors.--
1325	(5)  Upon the filing of the such petition, the clerk of the
1326	court shall notify each delinquent taxpayer listed in the
1327	petition that a petition has been filed and that, upon
1328	ratification and confirmation of the petition, the tax collector
1329	is will be authorized to issue warrants and levy upon, seize,
1330	and sell so much of the taxpayer's tangible personal property as
1331	to satisfy the delinquent taxes, plus costs, interest,
1332	attorney's fees, and other charges. The Such notice shall be
1333	given by certified mail, return receipt requested. If agreed to
1334	by the clerk of court, the tax collector may provide the
1335	notification.
1336	(10)  The tax collector is entitled to a fee of $10 $2 from
1337	each delinquent taxpayer at the time delinquent taxes are
1338	collected. The tax collector is entitled to receive an
1339	additional $8 for each warrant issued.
1340	Section 35.  Section 197.414, Florida Statutes, is amended
1341	to read:
1342	197.414  Tax collector to keep Record of warrants and
1343	levies on tangible personal property.--The tax collector shall
1344	keep a record of all warrants and levies made under this chapter
1345	and shall note on such record the date of payment, the amount of
1346	money, if any, received, and the disposition thereof made by him
1347	or her. Such record shall be known as "the tangible personal
1348	property tax warrant register." and the form thereof shall be
1349	prescribed by the Department of Revenue. The warrant register
1350	may be maintained in paper or electronic form.
1351	Section 36.  Subsections (1) and (2) of section 197.4155,
1352	Florida Statutes, are amended to read:
1353	197.4155  Delinquent personal property taxes; installment
1354	payment program.--
1355	(1)  A county tax collector may implement a an installment
1356	payment program for the payment of delinquent personal property
1357	taxes. If implemented, the program must be available, upon
1358	application to the tax collector, to each delinquent personal
1359	property taxpayer whose delinquent personal property taxes
1360	exceed $1,000. The tax collector shall require each taxpayer who
1361	requests to participate in the program to submit an application
1362	on a form prescribed by the tax collector which, at a minimum,
1363	must include the name, address, a description of the property
1364	subject to personal property taxes, and the amount of the
1365	personal property taxes owed by the taxpayer.
1366	(2)  Within 10 days after a taxpayer who owes delinquent
1367	personal property taxes submits the required application, the
1368	tax collector may shall prescribe a an installment payment plan
1369	for the full payment of the taxpayer's delinquent personal
1370	property taxes, including any delinquency charges, interest, and
1371	costs allowed by this chapter. The plan must be in writing and
1372	must be delivered to the taxpayer after it is prescribed. At the
1373	time the plan is developed, the tax collector may consider a
1374	taxpayer's current and anticipated future ability to pay over
1375	the time period of a potential installment payment plan. The
1376	plan must provide that if the taxpayer does not follow the
1377	payment terms or fails to timely file returns or pay current
1378	obligations after the date of the payment plan, the taxpayer
1379	shall will be considered delinquent under the terms of the plan,
1380	and any unpaid balance of tax, penalty, or interest scheduled in
1381	the payment plan will be due and payable immediately. The plan
1382	must also provide that unpaid tax amounts bear interest as
1383	provided by law. In prescribing a such an installment payment
1384	plan, the tax collector may exercise flexibility as to the
1385	dates, amounts, and number of payments required to collect all
1386	delinquent personal property taxes owed by the taxpayer, except
1387	that the plan must provide for the full satisfaction of all
1388	amounts owed by the taxpayer within by no later than 3 years
1389	after the due date of the first payment under the plan.
1390	Section 37.  Section 197.416, Florida Statutes, is amended
1391	to read:
1392	197.416  Continuing duty of the tax collector to collect
1393	delinquent tax warrants; limitation of actions.--It is shall be
1394	the duty of the tax collector issuing a tax warrant for the
1395	collection of delinquent tangible personal property taxes to
1396	continue from time to time his or her efforts to collect such
1397	taxes for a period of 7 years after from the date of the
1398	ratification issuance of the warrant. After the expiration of 7
1399	years, the warrant is will be barred by this statute of
1400	limitation, and no action may be maintained in any court. A tax
1401	collector or his or her successor is shall not be relieved of
1402	accountability for collection of any taxes assessed on tangible
1403	personal property until he or she has completely performed every
1404	duty devolving upon the tax collector as required by law.
1405	Section 38.  Subsection (1) of section 197.417, Florida
1406	Statutes, is amended to read:
1407	197.417  Sale of personal property after seizure.--
1408	(1)  When personal property is levied upon for delinquent
1409	taxes as provided for in s. 197.413, at least 15 days before the
1410	sale the tax collector shall give public notice by advertisement
1411	of the time and place of sale of the property to be sold. The
1412	notice shall be posted in at least two three public places in
1413	the county, one of which shall be at the courthouse, and the
1414	property shall be sold at public auction at the location noted
1415	in the advertisement. Notice posted on the Internet qualifies as
1416	one location. The property sold shall be present if practical.
1417	When the sale is conducted electronically, a description of the
1418	property and a photograph, when practical, shall be available.
1419	At any time before the sale the owner or claimant of the
1420	property may release the property by the payment of the taxes,
1421	plus delinquent charges, interest, and costs, for which the
1422	property was liable to be sold. In all cases, immediate payment
1423	for the property shall be required. In case such a sale is made,
1424	the tax collector shall be entitled to the same fees and charges
1425	as are allowed sheriffs upon execution sales.
1426	Section 39.  Section 197.432, Florida Statutes, is amended
1427	to read:
1428	197.432  Sale of tax certificates for unpaid taxes.--
1429	(1)  On the day and approximately at the time designated in
1430	the notice of the sale, the tax collector shall commence the
1431	sale of tax certificates on the real property those lands on
1432	which taxes have not been paid, and he or she shall continue the
1433	sale from day to day until each certificate is sold to pay the
1434	taxes, interest, costs, and charges on the parcel described in
1435	the certificate. In case there are no bidders, the certificate
1436	shall be issued to the county. The tax collector shall offer all
1437	certificates on the property lands as they are listed on the tax
1438	roll assessed. The tax collector may conduct the sale of tax
1439	certificates for unpaid taxes pursuant to this section by
1440	electronic means. Such electronic means shall comply with the
1441	procedures provided in this chapter. A tax collector who chooses
1442	to conduct such electronic sales may receive electronic deposits
1443	and payments related to the tax certificate sale.
1444	(2)  A lien created through the sale of a tax certificate
1445	may not be enforced in any manner except as prescribed in this
1446	chapter.
1447	(3)  Delinquent real property taxes on real property may be
1448	paid after the date of delinquency by paying the tax and all
1449	interest, costs, and charges but must be completed before a tax
1450	certificate is awarded to a buyer or struck to the county at the
1451	tax certificate sale of all governmental units due on a parcel
1452	of land in any one year shall be combined into one certificate.
1453	(4)  A tax certificate representing less than $250 $100 in
1454	delinquent taxes on property that has been granted a homestead
1455	exemption for the year in which the delinquent taxes were
1456	assessed may not be sold at public auction or by electronic sale
1457	as provided in subsection (1) (16) but must shall be issued by
1458	the tax collector to the county at the maximum rate of interest
1459	allowed under s. 197.262(2) by this chapter. The provisions of
1460	s. 197.502(3) may shall not be invoked if as long as the
1461	homestead exemption is granted to the person who received the
1462	homestead exemption for the year in which the tax certificate
1463	was issued. However, when all such tax certificates and accrued
1464	interest thereon represent an amount of $250 $100 or more, the
1465	provisions of s. 197.502(3) shall be invoked.
1466	(5)  Any tax certificate available for sale on land which
1467	is, prior to the time of sale, the subject of a tax deed
1468	application filed by the county shall be struck to the county.
1469	(6)(5)  Each certificate shall be awarded struck off to the
1470	person who will pay the taxes, interest, costs, and charges and
1471	will demand the lowest rate of interest, not in excess of the
1472	maximum rate of interest allowed by this chapter. The tax
1473	collector shall accept bids in even increments and in fractional
1474	interest rate bids of one-quarter of 1 percent only. Proxy
1475	bidding is valid when authorized or accepted by the potential
1476	buyer of the certificate. When there are multiple bidders
1477	offering the same lowest rate of interest, the tax collector
1478	shall determine the method of selecting the bidder to whom the
1479	certificate will be awarded. Acceptable methods include the bid
1480	received first or use of a random number generator. If there is
1481	no buyer, the certificate shall be struck issued to the county
1482	at the maximum rate of interest allowed by this chapter.
1483	(7)(6)  The tax collector may shall require immediate
1484	payment of a reasonable deposit from any person who wishes to
1485	bid for a tax certificate. A person who fails or refuses to pay
1486	any bid made by, or on behalf of, such person him or her is not
1487	entitled to bid or have any other bid accepted or enforced
1488	except as authorized by the tax collector until a new deposit of
1489	100 percent of the amount of estimated purchases has been paid
1490	to the tax collector. When tax certificates are ready for
1491	issuance, The tax collector shall provide written or electronic
1492	notice when certificates are notify each person to whom a
1493	certificate was struck off that the certificate is ready for
1494	issuance. and Payment must be made within 48 hours after from
1495	the transmission of the electronic notice by the tax collector
1496	or receipt of the written notice by the certificate buyer
1497	mailing of such notice or, at the tax collector's discretion,
1498	all or any portion of the deposit placed by the bidder may be
1499	the deposit shall be forfeited and the bid canceled. In any
1500	event, Payment must shall be made before the issuance delivery
1501	of the certificate by the tax collector. If the tax collector
1502	determines that payment has been requested in error, the tax
1503	collector shall issue a refund within 15 business days after
1504	such determination. Any refund issued after 15 business days
1505	shall be issued with interest at the rate of 5 percent.
1506	(8)(7)  The form of the certificate shall be as prescribed
1507	by the department. Upon the cancellation of a any bid:, the tax
1508	collector shall resell that certificate the following day or as
1509	soon thereafter as possible, provided the certificate is sold
1510	within 10 days after cancellation of such bid.
1511	(a)  If the sale has not been adjourned, the tax collector
1512	shall reoffer the certificate for sale.
1513	(b)  If the sale has been adjourned, the tax collector
1514	shall reoffer the certificate at a subsequent sale. Prior to the
1515	subsequent sale, the parcels must be readvertised pursuant to s.
1516	197.402(3).
1517	(9)(8)  The tax collector shall maintain records make a
1518	list of all the certificates sold for taxes, showing the date of
1519	the sale, the number of each certificate, the name of the owner
1520	as returned, a description of the property land within the
1521	certificate, the name of the purchaser, the interest rate bid,
1522	and the amount for which sale was made. Such records may be
1523	maintained electronically and shall This list shall be cited
1524	known as the "list of tax certificates sold." The tax collector
1525	shall append to the list a certificate setting forth the fact
1526	that the sale was made in accordance with this chapter.
1527	(10)(9)  A certificate may not be sold on, and a nor is any
1528	lien is not created in, property owned by any governmental unit
1529	that the property of which has become subject to taxation due to
1530	lease of the property to a nongovernmental lessee. The
1531	delinquent taxes shall be enforced and collected in the manner
1532	provided in s. 196.199(8). However, the ad valorem real property
1533	taxes levied on a leasehold that is taxed as real property under
1534	s. 196.199(2)(b), and for which no rental payments are due under
1535	the agreement that created the leasehold or for which payments
1536	required under the original leasehold agreement have been waived
1537	or prohibited by law before January 1, 1993, must be paid by the
1538	lessee. If the taxes are unpaid, the delinquent taxes become a
1539	lien on the leasehold and may be collected and enforced under
1540	this chapter.
1541	(11)(10)  Any tax certificates that issued pursuant to this
1542	section after January 1, 1977, which are void due to an error of
1543	the property appraiser, the tax collector, or the taxing or
1544	levying authority any other county official, or any municipal
1545	official and which are subsequently canceled, or which are
1546	corrected or amended, pursuant to this chapter or chapter 196,
1547	shall earn interest at the rate of 8 percent per year, simple
1548	interest, or the rate of interest bid at the tax certificate
1549	sale, whichever is less, calculated monthly from the date the
1550	certificate was purchased until the date the tax collector
1551	issues the refund is ordered. Refunds made on tax certificates
1552	that are corrected or void shall be processed in accordance with
1553	the procedure set forth in s. 197.182, except that the 4-year
1554	time period provided for in s. 197.182(1)(e)(c) does not apply
1555	to or bar refunds resulting from correction or cancellation of
1556	certificates and release of tax deeds as authorized herein.
1557	(12)(11)  When tax certificates are advertised for sale,
1558	the tax collector shall be entitled to a commission of 5 percent
1559	on the amount of the delinquent taxes and interest when actual
1560	sale is made. However, the tax collector is shall not be
1561	entitled to any commission for the issuance sale of certificates
1562	made to the county until the commission is paid upon the
1563	redemption or sale of the tax certificates. If When a tax deed
1564	is issued to the county, the tax collector may shall not receive
1565	his or her commission for the certificates until after the
1566	property is sold and conveyed by the county.
1567	(12)  All tax certificates issued to the county shall be
1568	held by the tax collector of the county where the lands covered
1569	by the certificates are located.
1570	(13)  Delinquent taxes on real property may be paid after
1571	the date of delinquency but prior to the sale of a tax
1572	certificate by paying all costs, advertising charges, and
1573	interest.
1574	(13)(14)  The holder of a tax certificate may not directly,
1575	through an agent, or otherwise initiate contact with the owner
1576	of property upon which he or she holds a tax certificate to
1577	encourage or demand payment until 2 years after have elapsed
1578	since April 1 of the year of issuance of the tax certificate.
1579	(14)(15)  Any holder of a tax certificate who, prior to the
1580	date 2 years after April 1 of the year of issuance of the tax
1581	certificate, initiates, or whose agent initiates, contact with
1582	the property owner upon which he or she holds a certificate
1583	encouraging or demanding payment may be barred by the tax
1584	collector from bidding at a tax certificate sale. Unfair or
1585	deceptive contact by the holder of a tax certificate to a
1586	property owner to obtain payment is an unfair and deceptive
1587	trade practice, as referenced in s. 501.204(1), regardless of
1588	whether the tax certificate is redeemed. Such unfair or
1589	deceptive contact is actionable under ss. 501.2075-501.211. If
1590	the property owner later redeems the certificate in reliance on
1591	the deceptive or unfair practice, the unfair or deceptive
1592	contact is actionable under applicable laws prohibiting fraud.
1593	(16)  The county tax collector may conduct the sale of tax
1594	certificates for unpaid taxes pursuant to this section by
1595	electronic means. Such electronic sales shall comply with the
1596	procedures provided in this chapter. The tax collector shall
1597	provide access to such electronic sale by computer terminals
1598	open to the public at a designated location. A tax collector who
1599	chooses to conduct such electronic sales may receive electronic
1600	deposits and payments related to the tax certificate sale.
1601	Section 40.  Section 197.4325, Florida Statutes, is amended
1602	to read:
1603	197.4325  Procedure when checks received for payment of
1604	taxes or tax certificates is are dishonored.--
1605	(1)(a)  Within 10 days after a payment for taxes check
1606	received by the tax collector for payment of taxes is
1607	dishonored, the tax collector shall notify the payor maker of
1608	the check that the payment check has been dishonored. If the
1609	official receipt is canceled for nonpayment, the tax collector
1610	shall cancel the official receipt issued for the dishonored
1611	check and shall make an entry on the tax roll that the receipt
1612	was canceled because of a dishonored payment check. Where
1613	practicable, The tax collector may shall make a reasonable
1614	effort to collect the moneys due before canceling the receipt.
1615	(b)  The tax collector shall retain a copy of the canceled
1616	tax receipt and the dishonored check for the period of time
1617	required by law.
1618	(2)(a)  If When a payment check received by the tax
1619	collector for the purchase of a tax certificate is dishonored
1620	and: the certificate has not been delivered to the bidder, the
1621	tax collector shall retain the deposit and resell the tax
1622	certificate. If the certificate has been delivered to the
1623	bidder, the tax collector shall notify the department, and, upon
1624	approval by the department, the certificate shall be canceled
1625	and resold.
1626	(b)  When a bidder's deposit is forfeited, the tax
1627	collector shall retain the deposit and resell the tax
1628	certificate.
1629	(a)1.  If The tax certificate sale has been adjourned, the
1630	tax collector shall readvertise the tax certificate to be
1631	resold. When the bidder's deposit is forfeited and the
1632	certificate is readvertised, the deposit shall be used to pay
1633	the advertising fees before other costs or charges are imposed.
1634	Any portion of the bidder's forfeit deposit that remains after
1635	advertising and other costs or charges have been paid shall be
1636	deposited by the tax collector into his or her official office
1637	account. If the tax collector fails to require a deposit and tax
1638	certificates are resold, the advertising charges required for
1639	the second sale shall not be added to the face value of the tax
1640	certificate.
1641	(b)2.  If The tax certificate sale has not been adjourned,
1642	the tax collector shall cancel the previous bid pursuant to s.
1643	197.432(8)(a) add the certificates to be resold to the sale list
1644	and continue the sale until all tax certificates are sold.
1645	Section 41.  Subsection (2) of section 197.442, Florida
1646	Statutes, is amended to read:
1647	197.442  Tax collector not to sell certificates on land on
1648	which taxes have been paid; penalty.--
1649	(2)  The office of the tax collector shall be responsible
1650	to the publisher for costs of advertising property lands on
1651	which the taxes have been paid, and the office of the property
1652	appraiser shall be responsible to the publisher for the costs of
1653	advertising property lands doubly assessed or assessed in error.
1654	Section 42.  Section 197.443, Florida Statutes, is amended
1655	to read:
1656	197.443  Cancellation of void tax certificates; correction
1657	of tax certificates; procedure.--
1658	(1)  If When a tax certificate on real property lands has
1659	been sold for unpaid taxes and:
1660	(a)  The tax certificate evidencing the sale is void
1661	because the taxes on the property lands have been paid;
1662	(b)  The property was lands were not subject to taxation at
1663	the time of the assessment on which they were sold;
1664	(c)  The description of the property in the tax certificate
1665	is void or has been corrected or amended;
1666	(d)  An error of commission or omission has occurred which
1667	invalidates the sale;
1668	(e)  The circuit court has voided the tax certificate by a
1669	suit to cancel the tax certificate by the holder;
1670	(f)  The tax certificate is void for any other reason; or
1671	(g)  An error in assessed value has occurred for which the
1672	tax certificate may be corrected,
1673
1674	the tax collector shall forward a certificate of such error to
1675	the department and enter a memorandum of error upon the list of
1676	certificates sold for taxes a memorandum of such error. The
1677	department, upon receipt of the such certificate, if satisfied
1678	of the correctness of the certificate of error or upon receipt
1679	of a court order, shall notify the tax collector, who shall
1680	cancel or correct the certificate. Tax certificate corrections
1681	or cancellations that have been ordered by a court or requested
1682	by the tax certificateholder which do not result from changes
1683	made in the assessed value on a tax roll certified to the tax
1684	collector shall be made by the tax collector without order from
1685	the department.
1686	(2)  The holder of a tax certificate who pays, redeems, or
1687	causes to be corrected or to be canceled and surrendered by any
1688	other tax certificates, or who pays any subsequent and omitted
1689	taxes or costs, in connection with the foreclosure of a tax
1690	certificate or tax deed that is, and when such other
1691	certificates or such subsequent and omitted taxes are void or
1692	corrected for any reason, the person paying, redeeming, or
1693	causing to be corrected or to be canceled and surrendered the
1694	other tax certificates or paying the other subsequent and
1695	omitted taxes is entitled to a refund obtain the return of the
1696	amount paid together with interest from the date of payment
1697	through the day of issuance of the refund at the rate specified
1698	in s. 197.432(11) therefor.
1699	(a)  The county officer or taxing or levying authority
1700	that, as the case may be, which causes an error that results in
1701	the voiding issuance of a void tax certificate shall be charged
1702	for the costs of advertising incurred in the sale of a new the
1703	tax certificate.
1704	(b)  If When the owner of a tax certificate requests that
1705	the certificate be canceled for any reason, or that the amount
1706	of the certificate be amended as a result of payments received
1707	due to an intervening bankruptcy or receivership, but does not
1708	seek a refund, the tax collector shall cancel or amend the tax
1709	certificate and a refund shall not be processed. The tax
1710	collector shall require the owner of the tax certificate to
1711	execute a written statement that he or she is the holder of the
1712	tax certificate, that he or she wishes the certificate to be
1713	canceled or amended, and that a refund is not expected and is
1714	not to be made.
1715	(3)  If When the tax certificate or a tax deed based upon
1716	the certificate is held by an individual, the collector shall at
1717	once notify the original purchaser of the certificate or tax
1718	deed or the subsequent holder thereof, if known, that upon the
1719	voluntary surrender of the certificate or deed of release of any
1720	his or her rights under the tax deed, a refund will be made of
1721	the amount received by the governmental units for the
1722	certificate or deed, plus $1 for the deed of release.
1723	(4)  The refund shall be made in accordance with the
1724	procedure set forth in s. 197.182, except that the 4-year time
1725	period provided for in s. 197.182(1)(e)(c) does not apply to or
1726	bar refunds resulting from correction or cancellation of
1727	certificates and release of tax deeds as authorized in this
1728	section herein.
1729	Section 43.  Section 197.462, Florida Statutes, is amended
1730	to read:
1731	197.462  Transfer of tax certificates held by
1732	individuals.--
1733	(1)  All tax certificates issued to an individual may be
1734	transferred by endorsement at any time before they are redeemed
1735	or a tax deed is executed thereunder.
1736	(2)  The official endorsement of a tax certificate by the
1737	tax collector with the date and the amount received and its
1738	entry on the record of tax certificates sold shall be sufficient
1739	evidence of the assignment of it.
1740	(2)(3)  The tax collector shall record the transfer on the
1741	record of tax certificates sold.
1742	(3)(4)  The tax collector shall receive $2.25 as a service
1743	charge for each transfer endorsement.
1744	Section 44.  Section 197.472, Florida Statutes, is amended
1745	to read:
1746	197.472  Redemption of tax certificates.--
1747	(1)  Any person may redeem a tax certificate or purchase a
1748	county-held certificate at any time after the certificate is
1749	issued and before a tax deed is issued or the property is placed
1750	on the list of lands available for sale. The person redeeming or
1751	purchasing a tax certificate shall pay to the tax collector in
1752	the county where the land is situated the face amount plus all
1753	interest, costs, and charges of the certificate or the part
1754	thereof that the part or interest purchased or redeemed bears to
1755	the whole. Upon purchase or redemption being made, the person
1756	shall pay all taxes, interest, costs, charges, and omitted
1757	taxes, if any, as provided by law upon the part or parts of the
1758	certificate so purchased or redeemed.
1759	(2)  When a tax certificate is redeemed and the interest
1760	earned on the tax certificate is less than 5 percent of the face
1761	amount of the certificate, a mandatory charge of 5 percent shall
1762	be levied upon the tax certificate. The person redeeming the tax
1763	certificate shall pay the interest rate due on the certificate
1764	or the 5-percent mandatory charge, whichever is greater. This
1765	subsection applies to all county-held tax certificates and all
1766	individual tax certificates except those with an interest rate
1767	bid of zero percent.
1768	(3)  The tax collector shall receive a fee of $6.25 for
1769	each tax certificate purchased or redeemed.
1770	(4)  When only A portion of a certificate may be is being
1771	redeemed only if or purchased and such portion can be
1772	ascertained by legal description and the portion to be redeemed
1773	is evidenced by a contract for sale or recorded deed., The tax
1774	collector shall make a written request for apportionment to the
1775	property appraiser and,. within 15 days after such request, the
1776	property appraiser shall furnish the tax collector a certificate
1777	apportioning the value to that portion sought to be redeemed and
1778	to the remaining land covered by the certificate.
1779	(5)  When a tax certificate is purchased or redeemed, the
1780	tax collector shall give to the person a receipt and certificate
1781	showing the amount paid for the purchase or redemption, a
1782	description of the land, and the date, number, and amount of the
1783	certificate, certificates, or part of certificate which is
1784	purchased or redeemed, which shall be in the form prescribed by
1785	the department. If a tax certificate is redeemed in full, the
1786	certificate shall be surrendered to the tax collector by the
1787	original purchaser and canceled by the tax collector. If only a
1788	part is purchased or redeemed, the portion and description of
1789	land, with date of purchase or redemption, shall be endorsed on
1790	the certificate by the tax collector. The certificate shall be
1791	retained by the owner, or the tax collector if the certificate
1792	is a county-held certificate, subject to the endorsement. The
1793	purchase or redemption shall be entered by the tax collector on
1794	the record of tax certificates sold.
1795	(5)(6)  When a tax certificate has been purchased or
1796	redeemed, the tax collector shall pay to the owner of the tax
1797	certificate the amount received by the tax collector less the
1798	redemption fee within 15 business days after the date of receipt
1799	of the redemption. If the payment to the tax certificate owner
1800	is not issued within 15 business days, the tax collector shall
1801	pay interest at the rate of 5 percent to the certificate owner
1802	service charges.
1803	(6)(7)  Nothing in this section shall be deemed to deny any
1804	person the right to purchase or redeem any outstanding tax
1805	certificate in accordance with the law in force when it was
1806	issued. However, the provisions of s. 197.573 relating to
1807	survival of restrictions and covenants after the issuance of a
1808	tax deed are not repealed by this chapter and apply regardless
1809	of the manner in which the tax deed was issued.
1810	(7)(8)  The provisions of subsection (4) do not apply to
1811	collections made pursuant to the provisions of s. 192.037.
1812	Section 45.  Section 197.4725, Florida Statutes, is created
1813	to read:
1814	197.4725  Purchase of county-held tax certificates.--
1815	(1)  Any person may purchase a county-held tax certificate
1816	at any time after the tax certificate is issued and before a tax
1817	deed application is made. The person purchasing a county-held
1818	tax certificate shall pay to the tax collector the face amount
1819	plus all interest, costs, and charges or, subject to s.
1820	197.472(4), the part described in the tax certificate.
1821	(2)  When a county-held tax certificate is purchased, the
1822	interest earned shall be calculated at 1.5 percent per month, or
1823	a fraction thereof, to the date of purchase.
1824	(3)  The tax collector shall receive a fee of $6.25 for
1825	each county-held tax certificate purchased.
1826	(4)  The provisions of this section do not apply to
1827	collections made pursuant to the provisions of s. 192.037.
1828	(5)  The tax collector may use electronic means to make
1829	known county-held tax certificates that are available for
1830	purchase and to complete the purchase. The tax collector may
1831	charge a reasonable fee for costs incurred in providing such
1832	electronic services.
1833	(6)  The purchaser of a county-held tax certificate shall
1834	be issued a new tax certificate with a face value that includes
1835	all sums paid to acquire the certificate from the county,
1836	including accrued interest and charges paid pursuant to this
1837	section. The date the county-held certificate was issued shall
1838	be the date used to determine the date on which an application
1839	for tax deed may be made.
1840	Section 46.  Section 197.473, Florida Statutes, is amended
1841	to read:
1842	197.473  Disposition of unclaimed redemption moneys.--
1843	(1)  After Money paid to the tax collector for the
1844	redemption of a tax certificate or a tax deed application that
1845	certificates has been held for 90 days, which money is payable
1846	to the holder of a redeemed tax certificate but for which no
1847	claim has been made or which fails to be presented for payment
1848	is considered unclaimed as defined in s. 717.113 and shall be
1849	remitted to the state pursuant to s. 717.117, on the first day
1850	of the following quarter the tax collector shall remit such
1851	unclaimed moneys to the board of county commissioners, less the
1852	sum of $5 on each $100 or fraction thereof which shall be
1853	retained by the tax collector as service charges.
1854	(2)  Two years after the date the unclaimed redemption
1855	moneys were remitted to the board of county commissioners, all
1856	claims to such moneys are forever barred, and such moneys become
1857	the property of the county.
1858	Section 47.  Section 197.482, Florida Statutes, is amended
1859	to read:
1860	197.482  Expiration Limitation upon lien of tax
1861	certificate.--
1862	(1)  Seven After the expiration of 7 years after from the
1863	date of issuance of a tax certificate, which is the date of the
1864	first day of the tax certificate sale as advertised under s.
1865	197.432, of a tax certificate, if a tax deed has not been
1866	applied for on the property covered by the certificate, and no
1867	other administrative or legal proceeding has existed of record,
1868	the tax certificate is null and void, and the tax collector
1869	shall be canceled. The tax collector shall note cancel the tax
1870	certificate, noting the date of the cancellation of the tax
1871	certificate upon all appropriate records in his or her office.
1872	The tax collector shall complete the cancellation by entering
1873	opposite the record of the 7-year-old tax certificate a notation
1874	in substantially the following form: "Canceled by Act of 1973
1875	Florida Legislature." All certificates outstanding July 1, 1973,
1876	shall have a life of 20 years from the date of issue. This
1877	section subsection does not apply to deferred payment tax
1878	certificates.
1879	(2)  The provisions and limitations herein prescribed for
1880	tax certificates do not apply to tax certificates which were
1881	sold under the provisions of chapter 18296, Laws of Florida,
1882	1937, commonly known as the "Murphy Act."
1883	Section 48.  Section 197.492, Florida Statutes, is amended
1884	to read:
1885	197.492  Errors and insolvencies report list.--On or before
1886	the 60th day after the tax certificate sale is adjourned, the
1887	tax collector shall certify make out a report to the board of
1888	county commissioners a report separately showing the discounts,
1889	errors, double assessments, and insolvencies relating to tax
1890	collections for which credit is to be given, including in every
1891	case except discounts, the names of the parties on whose account
1892	the credit is to be allowed. The report may be submitted in an
1893	electronic format. The board of county commissioners, upon
1894	receiving the report, shall examine it; make such investigations
1895	as may be necessary; and, if the board discovers that the tax
1896	collector has taken credit as an insolvent item any personal
1897	property tax due by a solvent taxpayer, charge the amount of
1898	taxes represented by such item to the tax collector and not
1899	approve the report until the tax collector strikes such item
1900	from the record.
1901	Section 49.  Section 197.502, Florida Statutes, is amended
1902	to read:
1903	197.502  Application for obtaining tax deed by holder of
1904	tax sale certificate; fees.--
1905	(1)  The holder of a any tax certificate, other than the
1906	county, at any time after 2 years have elapsed since April 1 of
1907	the year of issuance of the tax certificate and before the
1908	expiration of 7 years after from the date of issuance, may file
1909	the certificate and an application for a tax deed with the tax
1910	collector of the county where the property lands described in
1911	the certificate is are located. The application may be made on
1912	the entire parcel of property or any part thereof which is
1913	capable of being readily separated from the whole. The tax
1914	collector may charge shall be allowed a tax deed application fee
1915	of $75, plus reimbursement for any fee charged to the tax
1916	collector by a vendor for providing an electronic tax deed
1917	application program or service.
1918	(2)  A certificateholder, other than the county, may notify
1919	the tax collector at any time of the certificateholder's intent
1920	to make application for tax deed. However, if the tax deed
1921	application will be filed within the month of the earliest date
1922	allowed pursuant to subsection (1), the certificateholder must
1923	provide the tax collector with a notice of intent to make
1924	application no later than 30 days before the date of
1925	application. The tax collector shall notify the
1926	certificateholder of the total amount due or the estimated
1927	amount due, which must include the amount due for redemption or
1928	purchase of all other outstanding tax certificates, plus
1929	interest; any omitted taxes, plus interest; any delinquent
1930	taxes, plus interest; and current taxes, if due, which cover the
1931	land. The tax collector shall provide this notice at the
1932	earliest possible date but no later than 30 days following the
1933	tax collector's receipt of the certficateholder's notice of
1934	intent to make application. The certificateholder shall pay the
1935	total amount due or the estimated amount due at the time of
1936	application. Any certificateholder, other than the county, who
1937	makes application for a tax deed shall pay the tax collector at
1938	the time of application all amounts required for redemption or
1939	purchase of all other outstanding tax certificates, plus
1940	interest, any omitted taxes, plus interest, any delinquent
1941	taxes, plus interest, and current taxes, if due, covering the
1942	land.
1943	(3)  The county in which where the property lands described
1944	in the certificate is are located shall apply make application
1945	for a tax deed on all county-held certificates on property
1946	valued at $5,000 or more on the property appraiser's most recent
1947	assessment roll, except deferred payment tax certificates, and
1948	may apply for tax deeds make application on those certificates
1949	on property valued at less than $5,000 on the property
1950	appraiser's most recent assessment roll. The Such application
1951	shall be made 2 years after April 1 of the year of issuance of
1952	the certificates or as soon thereafter as is reasonable. Upon
1953	application for a tax deed, the county shall deposit with the
1954	tax collector all applicable costs and fees, but may shall not
1955	deposit any money to cover the redemption of other outstanding
1956	certificates covering the property land. The tax collector may
1957	charge a tax deed application fee of $75, plus reimbursement for
1958	any fee charged to the tax collector by a vendor for providing
1959	an electronic tax deed application program or service.
1960	(4)  The tax collector shall deliver to the clerk of the
1961	circuit court a statement that payment has been made for all
1962	outstanding certificates or, if the certificate is held by the
1963	county, that all appropriate fees have been deposited, and
1964	stating that the following persons are to be notified prior to
1965	the sale of the property:
1966	(a)  Any legal titleholder of record if the address of the
1967	owner appears on the record of conveyance of the property lands
1968	to the owner. However, if the legal titleholder of record is the
1969	same as the person to whom the property was assessed on the tax
1970	roll for the year in which the property was last assessed, then
1971	the notice may only be mailed to the address of the legal
1972	titleholder as it appears on the latest assessment roll.
1973	(b)  Any lienholder of record who has recorded a lien
1974	against the property described in the tax certificate if an
1975	address appears on the recorded lien.
1976	(c)  Any mortgagee of record if an address appears on the
1977	recorded mortgage.
1978	(d)  Any vendee of a recorded contract for deed if an
1979	address appears on the recorded contract or, if the contract is
1980	not recorded, any vendee who has applied to receive notice
1981	pursuant to s. 197.344(1)(c).
1982	(e)  Any other lienholder who has applied to the tax
1983	collector to receive notice if an address is supplied to the
1984	collector by such lienholder.
1985	(f)  Any person to whom the property was assessed on the
1986	tax roll for the year in which the property was last assessed.
1987	(g)  Any lienholder of record who has recorded a lien
1988	against a mobile home located on the property described in the
1989	tax certificate if an address appears on the recorded lien and
1990	if the lien is recorded with the clerk of the circuit court in
1991	the county where the mobile home is located.
1992	(h)  Any legal titleholder of record of property that is
1993	contiguous to the property described in the tax certificate, if
1994	when the property described is either submerged land or common
1995	elements of a subdivision, if the address of the titleholder of
1996	contiguous property appears on the record of conveyance of the
1997	property land to the that legal titleholder. However, if the
1998	legal titleholder of property contiguous to the property
1999	described in the tax certificate is the same as the person to
2000	whom the property described in the tax certificate was assessed
2001	on the tax roll for the year in which the property was last
2002	assessed, the notice may be mailed only to the address of the
2003	legal titleholder as it appears on the latest assessment roll.
2004	As used in this chapter, the term "contiguous" means touching,
2005	meeting, or joining at the surface or border, other than at a
2006	corner or a single point, and not separated by submerged lands.
2007	Submerged lands lying below the ordinary high-water mark which
2008	are sovereignty lands are not part of the upland contiguous
2009	property for purposes of notification.
2010
2011	The statement must be signed by the tax collector or the tax
2012	collector's designee, with the tax collector's seal affixed. The
2013	tax collector may purchase a reasonable bond for errors and
2014	omissions of his or her office in making such statement. The
2015	search of the official records must be made by a direct and
2016	inverse search. "Direct" means the index in straight and
2017	continuous alphabetic order by grantor, and "inverse" means the
2018	index in straight and continuous alphabetic order by grantee.
2019	(5)(a)  The tax collector may contract with a title company
2020	or an abstract company at a reasonable fee to provide the
2021	minimum information required in subsection (4), consistent with
2022	rules adopted by the department. If additional information is
2023	required, the tax collector must make a written request to the
2024	title or abstract company stating the additional requirements.
2025	The tax collector may select any title or abstract company,
2026	regardless of its location, as long as the fee is reasonable,
2027	the minimum information is submitted, and the title or abstract
2028	company is authorized to do business in this state. The tax
2029	collector may advertise and accept bids for the title or
2030	abstract company if he or she considers it appropriate to do so.
2031	1.  The ownership and encumbrance report must include the
2032	be printed or typed on stationery or other paper showing a
2033	letterhead of the person, firm, or company that makes the
2034	search, and the signature of the individual person who makes the
2035	search or of an officer of the firm must be attached. The tax
2036	collector is not liable for payment to the firm unless these
2037	requirements are met. The report may be submitted to the tax
2038	collector in an electronic format.
2039	2.  The tax collector may not accept or pay for any title
2040	search or abstract if no financial responsibility is not assumed
2041	for the search. However, reasonable restrictions as to the
2042	liability or responsibility of the title or abstract company are
2043	acceptable. Notwithstanding s. 627.7843(3), the tax collector
2044	may contract for higher maximum liability limits.
2045	3.  In order to establish uniform prices for ownership and
2046	encumbrance reports within the county, the tax collector must
2047	shall ensure that the contract for ownership and encumbrance
2048	reports include all requests for title searches or abstracts for
2049	a given period of time.
2050	(b)  Any fee paid for a any title search or abstract must
2051	be collected at the time of application under subsection (1),
2052	and the amount of the fee must be added to the opening bid.
2053	(c)  The clerk shall advertise and administer the sale and
2054	receive such fees for the issuance of the deed and sale of the
2055	property as are provided in s. 28.24.
2056	(6)(a)  The opening bid:
2057	(a)  On county-held certificates on nonhomestead property
2058	shall be the sum of the value of all outstanding certificates
2059	against the property land, plus omitted years' taxes, delinquent
2060	taxes, interest, and all costs and fees paid by the county.
2061	(b)  The opening bid On an individual certificate on
2062	nonhomestead property shall include, in addition to the amount
2063	of money paid to the tax collector by the certificateholder at
2064	the time of application, must include the amount required to
2065	redeem the applicant's tax certificate and all other costs and
2066	fees paid by the applicant, plus all tax certificates that were
2067	sold subsequent to the filing of the tax deed application and
2068	omitted taxes, if any.
2069	(c)  The opening bid on property assessed on the latest tax
2070	roll as homestead property shall include, in addition to the
2071	amount of money required for an opening bid on nonhomestead
2072	property, an amount equal to one-half of the latest assessed
2073	value of the homestead. Payment of one-half of the assessed
2074	value of the homestead property shall not be required if the tax
2075	certificate to which the application relates was sold prior to
2076	January 1, 1982.
2077	(7)  On county-held certificates for which there are no
2078	bidders at the public sale, the clerk shall enter the property
2079	land on a list entitled "properties lands available for taxes"
2080	and shall immediately notify the county commission and all other
2081	persons holding certificates against the property land that the
2082	property land is available. During the first 90 days after the
2083	property land is placed on the list of lands available for
2084	taxes, the county may purchase the property land for the opening
2085	bid or may waive its rights to purchase the property.
2086	Thereafter, any person, the county, or any other governmental
2087	unit may purchase the property land from the clerk, without
2088	further notice or advertising, for the opening bid, except that
2089	if when the county or other governmental unit is the purchaser
2090	for its own use, the board of county commissioners may cancel
2091	omitted years' taxes, as provided under s. 197.447. If the
2092	county does not elect to purchase the property land, the county
2093	must notify each legal titleholder of property contiguous to the
2094	property land available for taxes, as provided in paragraph
2095	(4)(h), before expiration of the 90-day period. Interest on the
2096	opening bid continues to accrue through the month of sale as
2097	prescribed by s. 197.542.
2098	(8)  Taxes shall not be extended against parcels listed as
2099	properties lands available for taxes, but in each year the taxes
2100	that would have been due shall be treated as omitted years and
2101	added to the required minimum bid. Seven Three years after the
2102	day the property land was offered for public sale, the property
2103	land shall escheat to the county in which it is located, free
2104	and clear. All tax certificates, accrued taxes, and liens of any
2105	nature against the property shall be deemed canceled as a matter
2106	of law and of no further legal force and effect, and the clerk
2107	shall execute an escheatment tax deed vesting title in the board
2108	of county commissioners of the county in which the property land
2109	is located.
2110	(a)  When a property escheats to the county under this
2111	subsection, the county is not subject to any liability imposed
2112	by chapter 376 or chapter 403 for preexisting soil or
2113	groundwater contamination due solely to its ownership. However,
2114	this subsection does not affect the rights or liabilities of any
2115	past or future owners of the escheated property and does not
2116	affect the liability of any governmental entity for the results
2117	of its actions that create or exacerbate a pollution source.
2118	(b)  The county and the Department of Environmental
2119	Protection may enter into a written agreement for the
2120	performance, funding, and reimbursement of the investigative and
2121	remedial acts necessary for a property that escheats to the
2122	county.
2123	(9)  Consolidated applications on more than one tax
2124	certificate are allowed, but a separate statement shall be
2125	issued pursuant to subsection (4), and a separate tax deed shall
2126	be issued pursuant to s. 197.552, for each parcel of property
2127	shown on the tax certificate.
2128	(10)  Any fees collected pursuant to this section shall be
2129	refunded to the certificateholder in the event that the tax deed
2130	sale is canceled for any reason.
2131	(11)  For any property acquired under this section by the
2132	county for the express purpose of providing infill housing, the
2133	board of county commissioners may, in accordance with s.
2134	197.447, cancel county-held tax certificates and omitted years'
2135	taxes on such properties. Furthermore, the county may not
2136	transfer a property acquired under this section specifically for
2137	infill housing back to a taxpayer who failed to pay the
2138	delinquent taxes or charges that led to the issuance of the tax
2139	certificate or lien. For purposes of this subsection only, the
2140	term "taxpayer" includes the taxpayer's family or any entity in
2141	which the taxpayer or taxpayer's family has any interest.
2142	Section 50.  Section 197.542, Florida Statutes, is amended
2143	to read:
2144	197.542  Sale at public auction.--
2145	(1)  Real property The lands advertised for sale to the
2146	highest bidder as a result of an application filed under s.
2147	197.502 shall be sold at public auction by the clerk of the
2148	circuit court, or his or her deputy, of the county where the
2149	property is lands are located on the date, at the time, and at
2150	the location as set forth in the published notice, which must
2151	shall be during the regular hours the clerk's office is open. At
2152	the time and place, the clerk shall read the notice of sale and
2153	shall offer the lands described in the notice for sale to the
2154	highest bidder for cash at public outcry. The amount required to
2155	redeem the tax certificate, plus the amounts paid by the holder
2156	to the clerk of the circuit court in charges for costs of sale,
2157	redemption of other tax certificates on the same property lands,
2158	and all other costs to the applicant for tax deed, plus interest
2159	thereon at the rate of 1.5 percent per month for the period
2160	running from the month after the date of application for the
2161	deed through the month of sale and costs incurred for the
2162	service of notice provided for in s. 197.522(2), shall be
2163	considered the bid of the certificateholder for the property. If
2164	tax certificates exist or if delinquent taxes accrued subsequent
2165	to the filing of the tax deed application, the amount required
2166	to redeem such tax certificates or pay such delinquent taxes
2167	shall be included in the minimum bid. However, if the land to be
2168	sold is assessed on the latest tax roll as homestead property,
2169	the bid of the certificateholder shall be increased to include
2170	an amount equal to one-half of the assessed value of the
2171	homestead property as required by s. 197.502. If there are no
2172	higher bids, the property land shall be struck off and sold to
2173	the certificateholder, who shall forthwith pay to the clerk any
2174	amounts included in the minimum bid, the documentary stamp tax,
2175	and recording fees due. Upon payment, and a tax deed shall
2176	thereupon be issued and recorded by the clerk. The tax deed
2177	applicant shall have the option of placing the property on the
2178	list of lands available for taxes in lieu of paying any
2179	additional sums due as a result of the increased minimum bid,
2180	documentary stamps, or recording fees.
2181	(2)  If there are other bids, The certificateholder has
2182	shall have the right to bid as others present may bid, and the
2183	property shall be struck off and sold to the highest bidder. The
2184	high bidder may be required to shall post with the clerk a
2185	nonrefundable cash deposit of 5 percent of the bid $200 at the
2186	time of the sale, to be applied to the sale price at the time of
2187	full payment. Notice of the this deposit requirement must shall
2188	be posted at the auction site, and the clerk may require that
2189	bidders to show their willingness and ability to post the cost
2190	deposit. If full payment of the final bid and of documentary
2191	stamp tax and recording fees is not made within 24 hours,
2192	excluding weekends and legal holidays, the clerk shall cancel
2193	all bids, readvertise the sale as provided in this section, and
2194	pay all costs of the sale from the deposit. Any remaining funds
2195	must be applied toward the opening bid. The clerk may refuse to
2196	recognize the bid of any person who has previously bid and
2197	refused, for any reason, to honor such bid.
2198	(3)  If the sale is canceled for any reason, the clerk
2199	shall immediately readvertise the sale to be held within no
2200	later than 30 days after the date the sale was canceled. Only
2201	one advertisement is necessary. No further notice is required.
2202	The amount of the opening statutory (opening) bid shall be
2203	increased by the cost of advertising, additional clerk's fees as
2204	provided for in s. 28.24(21), and interest as provided for in
2205	subsection (1). The clerk must shall receive full payment prior
2206	to the issuance of the tax deed.
2207	(4)(a)  A clerk may conduct electronic tax deed sales in
2208	lieu of public outcry. The clerk must comply with the procedures
2209	provided in this chapter, except that electronic proxy bidding
2210	shall be allowed and the clerk may require bidders to advance
2211	sufficient funds to pay the deposit required by subsection (2).
2212	The clerk shall provide access to the electronic sale by
2213	computer terminals open to the public at a designated location.
2214	A clerk who conducts such electronic sales may receive
2215	electronic deposits and payments related to the sale. The
2216	portion of an advance deposit from a winning bidder required by
2217	subsection (2) shall, upon acceptance of the winning bid, be
2218	subject to the fee under s. 28.24(10).
2219	(b)  Nothing in this subsection shall be construed to
2220	restrict or limit the authority of a charter county from
2221	conducting electronic tax deed sales. In a charter county where
2222	the clerk of the circuit court does not conduct all electronic
2223	sales, the charter county shall be permitted to receive
2224	electronic deposits and payments related to sales it conducts,
2225	as well as to subject the winning bidder to a fee, consistent
2226	with the schedule in s. 28.24(10).
2227	(c)  The costs of electronic tax deed sales shall be added
2228	to the charges for the costs of sale under subsection (1) and
2229	paid by the certificateholder when filing an application for a
2230	tax deed.
2231	Section 51.  Section 197.522, Florida Statutes, is amended
2232	to read:
2233	197.522  Notice to owner when application for tax deed is
2234	made.--
2235	(1)(a)  Except as provided herein, the clerk of the circuit
2236	court shall notify, by certified mail with return receipt
2237	requested or by registered mail if the notice is to be sent
2238	outside the continental United States, the persons listed in the
2239	tax collector's statement pursuant to s. 197.502(4) that an
2240	application for a tax deed has been made. Such notice shall be
2241	mailed at least 20 days prior to the date of sale. If no address
2242	is listed in the tax collector's statement, then no notice shall
2243	be required.
2244	(b)  The clerk shall enclose with every copy mailed a
2245	statement as follows:
2246
2247	WARNING: There are unpaid taxes on property which
2248	you own or in which you have a legal interest. Such
2249	property will be sold at public auction
2250	notwithstanding its classification as homestead
2251	property, if applicable. The property will be sold at
2252	public auction on ...(date)... unless the back taxes
2253	are paid. To make payment, or to receive further
2254	information, contact the clerk of court immediately at
2255	...(address)..., ...(telephone number)....
2256
2257	(c)  The clerk shall complete and attach to the affidavit
2258	of the publisher a certificate containing the names and
2259	addresses of those persons notified and the date the notice was
2260	mailed. The certificate shall be signed by the clerk and the
2261	clerk's official seal affixed. The certificate shall be prima
2262	facie evidence of the fact that the notice was mailed. If no
2263	address is listed on the tax collector's certification, the
2264	clerk shall execute a certificate to that effect.
2265	(d)  The failure of anyone to receive notice as provided
2266	herein shall not affect the validity of the tax deed issued
2267	pursuant to the notice.
2268	(e)  A printed copy of the notice as published in the
2269	newspaper, accompanied by the warning statement described in
2270	paragraph (b), shall be deemed sufficient notice.
2271	(2)(a)  In addition to the notice provided in subsection
2272	(1), for property that was not classified as homestead property
2273	on the most recent assessment roll prior to the tax deed
2274	application, the sheriff of the county in which the legal
2275	titleholder resides shall, at least 20 days prior to the date of
2276	sale, notify the legal titleholder of record of the property on
2277	which the tax certificate is outstanding. The original notice
2278	and sufficient copies shall be prepared by the clerk and
2279	provided to the sheriff. Such notice shall be served as
2280	specified in chapter 48; if the sheriff is unable to make
2281	service, he or she shall post a copy of the notice in a
2282	conspicuous place at the legal titleholder's last known address.
2283	The inability of the sheriff to serve notice on the legal
2284	titleholder shall not affect the validity of the tax deed issued
2285	pursuant to the notice. A legal titleholder of record who
2286	resides outside the state may be notified by the clerk as
2287	provided in subsection (1). The notice shall be in substantially
2288	the following form:
2289
2290	WARNING
2291
2292	There are unpaid taxes on the property which you own.
2293	Such property will be sold at public auction
2294	notwithstanding its classification as homestead
2295	property, if applicable. The property will be sold at
2296	public auction on ...(date)... unless the back taxes
2297	are paid. To make arrangements for payment, or to
2298	receive further information, contact the clerk of
2299	court at ...(address)..., ...(telephone number)....
2300
2301	In addition, if the legal titleholder does not reside in the
2302	county in which the property to be sold is located, a copy of
2303	such notice shall be posted in a conspicuous place on the
2304	property by the sheriff of the county in which the property is
2305	located. However, no posting of notice shall be required if the
2306	property to be sold is classified for assessment purposes,
2307	according to use classifications established by the department,
2308	as nonagricultural acreage or vacant land.
2309	(b)  In addition to the notice provided in subsection (1),
2310	for property classified as homestead property on the most recent
2311	assessment roll prior to the tax deed application, the sheriff
2312	of the county in which the legal titleholder resides shall, at
2313	least 45 days prior to the date of sale, provide notice that a
2314	tax certificate is outstanding on such homestead property to the
2315	legal titleholder of record. The original notice and sufficient
2316	copies shall be prepared by the clerk of the circuit court and
2317	provided to the sheriff. Such notice shall be served as provided
2318	in chapter 48. If unable to make service, the sheriff shall post
2319	a copy of the notice in a conspicuous place at the homestead
2320	property address. The return of service shall indicate, in
2321	addition to the details of service, whether the residence exists
2322	and whether the residence appears to be occupied. The inability
2323	of the sheriff to serve notice on the legal titleholder of
2324	homestead property subject to an outstanding tax certificate
2325	does not affect the validity of a tax deed issued on such
2326	property pursuant to the notice. The notice shall be in
2327	substantially the following form:
2328
2329	WARNING
2330
2331	There are unpaid taxes on the homestead property you
2332	own. Such property will be sold at public auction on
2333	...(date)..., unless the back taxes are paid,
2334	notwithstanding its classification as homestead
2335	property. To make arrangements for payment or to
2336	receive further information, contact the clerk of the
2337	court immediately at ...(address)..., ...(telephone
2338	number)....
2339
2340	(c)(b)  In addition to the notice provided in subsection
2341	(1), the clerk shall notify by certified mail with return
2342	receipt requested, or by registered mail if the notice is to be
2343	sent outside the continental United States, the persons listed
2344	in the tax collector's statement pursuant to s. 197.502(4)(h)
2345	and to the tax deed applicant that application for a tax deed
2346	has been made. Such notice shall be mailed at least 20 days
2347	prior to the date of sale. If no address is listed in the tax
2348	collector's statement, then no notice shall be required.
2349	Enclosed with the copy of the notice shall be a statement in
2350	substantially the following form:
2351
2352	WARNING
2353
2354	There are unpaid taxes on property contiguous to your
2355	property. The property with the unpaid taxes will be
2356	sold at auction on ...(date)... unless the back taxes
2357	are paid. To make payment, or to receive further
2358	information about the purchase of the property,
2359	contact the clerk of court immediately at
2360	...(address)..., ...(telephone number)....
2361
2362	Neither the failure of the tax collector to include the list of
2363	contiguous property owners pursuant to s. 197.502(4)(h) in his
2364	or her statement to the clerk nor the failure of the clerk to
2365	mail this notice to any or all of the persons listed in the tax
2366	collector's statement pursuant to s. 197.502(4)(h) shall be a
2367	basis to challenge the validity of the tax deed issued pursuant
2368	to any notice under this section.
2369	(3)  Nothing in this chapter shall be construed to prevent
2370	the tax collector, or any other public official, in his or her
2371	discretion from giving additional notice in any form concerning
2372	tax certificates and tax sales beyond the minimum requirements
2373	of this chapter.
2374	Section 52.  Section 197.552, Florida Statutes, is amended
2375	to read:
2376	197.552  Tax deeds.--All tax deeds shall be issued in the
2377	name of a county and must shall be signed by the clerk of the
2378	county. The deed shall be witnessed by two witnesses, the
2379	official seal shall be attached thereto, and the deed shall be
2380	acknowledged or proven as other deeds. Except as specifically
2381	provided in this chapter, no right, interest, restriction, or
2382	other covenant survives shall survive the issuance of a tax
2383	deed, except that a lien of record held by a municipal or county
2384	governmental unit, special district, or community development
2385	district, including tax certificates on the property which were
2386	not incorporated in the tax deed application, if when such lien
2387	is not satisfied after as of the disbursement of proceeds of
2388	sale under the provisions of s. 197.582, shall survive the
2389	issuance of a tax deed. However, liens surviving the issuance of
2390	a tax deed may not provide a basis to foreclose against the
2391	interest of the tax deed owner unless the owner is reimbursed
2392	for the price of acquiring the tax deed, including recording
2393	fees and documentary stamps, by the holder of the surviving lien
2394	or at the time of a foreclosure sale. If a foreclosure sale
2395	results in insufficient funds to satisfy a surviving lien and
2396	reimburse the tax deed owner, the proceeds of the foreclosure
2397	sale shall be distributed pro rata in recognition of the equal
2398	dignity of lien and the tax deed. Municipal or county government
2399	liens shall survive as to principal only, and only if such liens
2400	are recorded in the public records of the county prior to the
2401	tax deed sale. The charges by the clerk shall be as provided in
2402	s. 28.24. Tax deeds issued to a purchaser of property land for
2403	delinquent taxes must shall be in the form prescribed by the
2404	department. All deeds issued pursuant to this section are shall
2405	be prima facie evidence of the regularity of all proceedings
2406	from the valuation of the property lands to the issuance of the
2407	deed, inclusive.
2408	Section 53.  Subsection (2) of section 197.582, Florida
2409	Statutes, is amended to read:
2410	197.582  Disbursement of proceeds of sale.--
2411	(2)  If the property is purchased for an amount in excess
2412	of the statutory bid of the certificateholder, the excess shall
2413	be paid over and disbursed by the clerk. If the property
2414	purchased is homestead property and the statutory bid includes
2415	an amount equal to at least one-half of the assessed value of
2416	the homestead, that amount shall be treated as excess and
2417	distributed in the same manner. The clerk shall distribute the
2418	excess to the governmental units for the payment of any lien of
2419	record held by a governmental unit against the property,
2420	including any tax certificates not incorporated in the tax deed
2421	application and omitted taxes, if any. If In the event the
2422	excess is not sufficient to pay all of such liens in full, the
2423	excess shall then be paid to each governmental unit pro rata.
2424	If, after all liens of record of the governmental units upon the
2425	property are paid in full, there remains a balance of
2426	undistributed funds, the balance of the purchase price shall be
2427	retained by the clerk for the benefit of the persons described
2428	in s. 197.522(1)(a), except those persons described in s.
2429	197.502(4)(h), as their interests may appear. The clerk shall
2430	mail notices to such persons notifying them of the funds held
2431	for their benefit. Any service charges, at the same rate as
2432	prescribed in s. 28.24(10), and costs of mailing notices shall
2433	be paid out of the excess balance held by the clerk. Excess
2434	proceeds shall be held and disbursed in the same manner as
2435	unclaimed redemption moneys in s. 197.473. If In the event
2436	excess proceeds are not sufficient to cover the service charges
2437	and mailing costs, the clerk shall receive the total amount of
2438	excess proceeds as a service charge.
2439	Section 54.  Section 192.0105, Florida Statutes, is amended
2440	to read
2441	192.0105  Taxpayer rights.--There is created a Florida
2442	Taxpayer's Bill of Rights for property taxes and assessments to
2443	guarantee that the rights, privacy, and property of the
2444	taxpayers of this state are adequately safeguarded and protected
2445	during tax levy, assessment, collection, and enforcement
2446	processes administered under the revenue laws of this state. The
2447	Taxpayer's Bill of Rights compiles, in one document, brief but
2448	comprehensive statements that summarize the rights and
2449	obligations of the property appraisers, tax collectors, clerks
2450	of the court, local governing boards, the Department of Revenue,
2451	and taxpayers. Additional rights afforded to payors of taxes and
2452	assessments imposed under the revenue laws of this state are
2453	provided in s. 213.015. The rights afforded taxpayers to assure
2454	that their privacy and property are safeguarded and protected
2455	during tax levy, assessment, and collection are available only
2456	insofar as they are implemented in other parts of the Florida
2457	Statutes or rules of the Department of Revenue. The rights so
2458	guaranteed to state taxpayers in the Florida Statutes and the
2459	departmental rules include:
2460	(1)  THE RIGHT TO KNOW.--
2461	(a)  The right to be mailed notice of proposed property
2462	taxes and proposed or adopted non-ad valorem assessments (see
2463	ss. 194.011(1), 200.065(2)(b) and (d) and (13)(a), and 200.069).
2464	The notice must also inform the taxpayer that the final tax bill
2465	may contain additional non-ad valorem assessments (see s.
2466	200.069(10)).
2467	(b)  The right to notification of a public hearing on each
2468	taxing authority's tentative budget and proposed millage rate
2469	and advertisement of a public hearing to finalize the budget and
2470	adopt a millage rate (see s. 200.065(2)(c) and (d)).
2471	(c)  The right to advertised notice of the amount by which
2472	the tentatively adopted millage rate results in taxes that
2473	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
2474	The right to notification by first-class mail of a comparison of
2475	the amount of the taxes to be levied from the proposed millage
2476	rate under the tentative budget change, compared to the previous
2477	year's taxes, and also compared to the taxes that would be
2478	levied if no budget change is made (see ss. 200.065(2)(b) and
2479	200.069(2), (3), (4), and (8)).
2480	(d)  The right that the adopted millage rate will not
2481	exceed the tentatively adopted millage rate. If the tentative
2482	rate exceeds the proposed rate, each taxpayer shall be mailed
2483	notice comparing his or her taxes under the tentatively adopted
2484	millage rate to the taxes under the previously proposed rate,
2485	before a hearing to finalize the budget and adopt millage (see
2486	s. 200.065(2)(d)).
2487	(e)  The right to be sent notice by first-class mail of a
2488	non-ad valorem assessment hearing at least 20 days before the
2489	hearing with pertinent information, including the total amount
2490	to be levied against each parcel. All affected property owners
2491	have the right to appear at the hearing and to file written
2492	objections with the local governing board (see s. 197.3632(4)(b)
2493	and (c) and (10)(b)2.b.).
2494	(f)  The right of an exemption recipient to be sent a
2495	renewal application for that exemption, the right to a receipt
2496	for homestead exemption claim when filed, and the right to
2497	notice of denial of the exemption (see ss. 196.011(6),
2498	196.131(1), 196.151, and 196.193(1)(c) and (5)).
2499	(g)  The right, on property determined not to have been
2500	entitled to homestead exemption in a prior year, to notice of
2501	intent from the property appraiser to record notice of tax lien
2502	and the right to pay tax, penalty, and interest before a tax
2503	lien is recorded for any prior year (see s. 196.161(1)(b)).
2504	(h)  The right to be informed during the tax collection
2505	process, including: notice of tax due; notice of back taxes;
2506	notice of late taxes and assessments and consequences of
2507	nonpayment; opportunity to pay estimated taxes and non-ad
2508	valorem assessments when the tax roll will not be certified in
2509	time; notice when interest begins to accrue on delinquent
2510	provisional taxes; notice of the right to prepay estimated taxes
2511	by installment; a statement of the taxpayer's estimated tax
2512	liability for use in making installment payments; and notice of
2513	right to defer taxes and non-ad valorem assessments on homestead
2514	property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2515	197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2516	193.1145(10)(a), and 197.254(1)). A taxpayer is deemed to have
2517	waived the right to know if the taxpayer fails to provide
2518	current contact information to the county property appraiser and
2519	tax collector.
2520	(i)  The right to an advertisement in a newspaper listing
2521	names of taxpayers who are delinquent in paying tangible
2522	personal property taxes, with amounts due, and giving notice
2523	that interest is accruing at 18 percent and that, unless taxes
2524	are paid, warrants will be issued, prior to petition made with
2525	the circuit court for an order to seize and sell property (see
2526	s. 197.402(2)).
2527	(j)  The right to be mailed notice when a petition has been
2528	filed with the court for an order to seize and sell property and
2529	the right to be mailed notice, and to be served notice by the
2530	sheriff, before the date of sale, that application for tax deed
2531	has been made and property will be sold unless back taxes are
2532	paid (see ss. 197.413(5), 197.502(4)(a), and 197.522(1)(a) and
2533	(2)).
2534	(k)  The right to have certain taxes and special
2535	assessments levied by special districts individually stated on
2536	the "Notice of Proposed Property Taxes and Proposed or Adopted
2537	Non-Ad Valorem Assessments" (see s. 200.069).
2538	(2)  THE RIGHT TO DUE PROCESS.--
2539	(a)  The right to an informal conference with the property
2540	appraiser to present facts the taxpayer considers to support
2541	changing the assessment and to have the property appraiser
2542	present facts supportive of the assessment upon proper request
2543	of any taxpayer who objects to the assessment placed on his or
2544	her property (see s. 194.011(2)).
2545	(b)  The right to petition the value adjustment board over
2546	objections to assessments, denial of exemption, denial of
2547	agricultural classification, denial of historic classification,
2548	denial of high-water recharge classification, disapproval of tax
2549	deferral, and any penalties on deferred taxes imposed for
2550	incorrect information willfully filed. Payment of estimated
2551	taxes does not preclude the right of the taxpayer to challenge
2552	his or her assessment (see ss. 194.011(3), 196.011(6) and
2553	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2554	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2555	(c)  The right to file a petition for exemption or
2556	agricultural classification with the value adjustment board when
2557	an application deadline is missed, upon demonstration of
2558	particular extenuating circumstances for filing late (see ss.
2559	193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2560	(d)  The right to prior notice of the value adjustment
2561	board's hearing date and the right to the hearing within 4 hours
2562	of scheduled time (see s. 194.032(2)).
2563	(e)  The right to notice of date of certification of tax
2564	rolls and receipt of property record card if requested (see ss.
2565	193.122(2) and (3) and 194.032(2)).
2566	(f)  The right, in value adjustment board proceedings, to
2567	have all evidence presented and considered at a public hearing
2568	at the scheduled time, to be represented by an attorney or
2569	agent, to have witnesses sworn and cross-examined, and to
2570	examine property appraisers or evaluators employed by the board
2571	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2572	and 194.035(2)).
2573	(g)  The right to be mailed a timely written decision by
2574	the value adjustment board containing findings of fact and
2575	conclusions of law and reasons for upholding or overturning the
2576	determination of the property appraiser, and the right to
2577	advertised notice of all board actions, including appropriate
2578	narrative and column descriptions, in brief and nontechnical
2579	language (see ss. 194.034(2) and 194.037(3)).
2580	(h)  The right at a public hearing on non-ad valorem
2581	assessments or municipal special assessments to provide written
2582	objections and to provide testimony to the local governing board
2583	(see ss. 197.3632(4)(c) and 170.08).
2584	(i)  The right to bring action in circuit court to contest
2585	a tax assessment or appeal value adjustment board decisions to
2586	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2587	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2588	(3)  THE RIGHT TO REDRESS.--
2589	(a)  The right to discounts for early payment on all taxes
2590	and non-ad valorem assessments collected by the tax collector,
2591	the right to pay installment payments with discounts, and the
2592	right to pay delinquent personal property taxes under an
2593	installment payment program when implemented by the county tax
2594	collector (see ss. 197.162, 197.3632(8) and (10)(b)3.,
2595	197.222(1), and 197.4155).
2596	(b)  The right, upon filing a challenge in circuit court
2597	and paying taxes admitted in good faith to be owing, to be
2598	issued a receipt and have suspended all procedures for the
2599	collection of taxes until the final disposition of the action
2600	(see s. 194.171(3)).
2601	(c)  The right to have penalties reduced or waived upon a
2602	showing of good cause when a return is not intentionally filed
2603	late, and the right to pay interest at a reduced rate if the
2604	court finds that the amount of tax owed by the taxpayer is
2605	greater than the amount the taxpayer has in good faith admitted
2606	and paid (see ss. 193.072(4) and 194.192(2)).
2607	(d)  The right to a refund when overpayment of taxes has
2608	been made under specified circumstances (see ss. 193.1145(8)(e)
2609	and 197.182(1)).
2610	(e)  The right to an extension to file a tangible personal
2611	property tax return upon making proper and timely request (see
2612	s. 193.063).
2613	(f)  The right to redeem real property and redeem tax
2614	certificates at any time before full payment for a tax deed is
2615	made to the clerk of the court, including documentary stamps and
2616	recording fees issued, and the right to have tax certificates
2617	canceled if sold where taxes had been paid or if other error
2618	makes it void or correctable. Property owners have the right to
2619	be free from contact by a certificateholder for 2 years after
2620	April 1 of the year the tax certificate is issued (see ss.
2621	197.432(13)(14) and (14)(15), 197.442(1), 197.443, and
2622	197.472(1) and (8)(7)).
2623	(g)  The right of the taxpayer, property appraiser, tax
2624	collector, or the department, as the prevailing party in a
2625	judicial or administrative action brought or maintained without
2626	the support of justiciable issues of fact or law, to recover all
2627	costs of the administrative or judicial action, including
2628	reasonable attorney's fees, and of the department and the
2629	taxpayer to settle such claims through negotiations (see ss.
2630	57.105 and 57.111).
2631	(4)  THE RIGHT TO CONFIDENTIALITY.--
2632	(a)  The right to have information kept confidential,
2633	including federal tax information, ad valorem tax returns,
2634	social security numbers, all financial records produced by the
2635	taxpayer, Form DR-219 returns for documentary stamp tax
2636	information, and sworn statements of gross income, copies of
2637	federal income tax returns for the prior year, wage and earnings
2638	statements (W-2 forms), and other documents (see ss. 192.105,
2639	193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2640	(b)  The right to limiting access to a taxpayer's records
2641	by a property appraiser, the Department of Revenue, and the
2642	Auditor General only to those instances in which it is
2643	determined that such records are necessary to determine either
2644	the classification or the value of taxable nonhomestead property
2645	(see s. 195.027(3)).
2646
2647	Notwithstanding the right to information contained in this
2648	section, s. 197.122 applies, and it is the property owner's
2649	obligation to obtain the necessary information from the
2650	applicable governmental officials.
2651	Section 55.  Paragraph (d) of subsection (3) of section
2652	194.011, Florida Statutes, is amended to read:
2653	194.011  Assessment notice; objections to assessments.--
2654	(3)  A petition to the value adjustment board must be in
2655	substantially the form prescribed by the department.
2656	Notwithstanding s. 195.022, a county officer may not refuse to
2657	accept a form provided by the department for this purpose if the
2658	taxpayer chooses to use it. A petition to the value adjustment
2659	board shall describe the property by parcel number and shall be
2660	filed as follows:
2661	(d)  The petition may be filed, as to valuation issues, at
2662	any time during the taxable year on or before the 25th day
2663	following the mailing of notice by the property appraiser as
2664	provided in subsection (1). With respect to an issue involving
2665	the denial of an exemption, an agricultural or high-water
2666	recharge classification application, an application for
2667	classification as historic property used for commercial or
2668	certain nonprofit purposes, or a deferral, the petition must be
2669	filed at any time during the taxable year on or before the 30th
2670	day following the mailing of the notice by the property
2671	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2672	196.193 or notice by the tax collector under s. 197.2425
2673	197.253.
2674	Section 56.  Subsection (1) of section 194.013, Florida
2675	Statutes, is amended to read:
2676	194.013  Filing fees for petitions; disposition; waiver.--
2677	(1)  If so required by resolution of the value adjustment
2678	board, a petition filed pursuant to s. 194.011 shall be
2679	accompanied by a filing fee to be paid to the clerk of the value
2680	adjustment board in an amount determined by the board not to
2681	exceed $15 for each separate parcel of property, real or
2682	personal, covered by the petition and subject to appeal.
2683	However, no such filing fee may be required with respect to an
2684	appeal from the disapproval of homestead exemption under s.
2685	196.151 or from the denial of tax deferral under s. 197.2425
2686	197.253. Only a single filing fee shall be charged under this
2687	section as to any particular parcel of property despite the
2688	existence of multiple issues and hearings pertaining to such
2689	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2690	or (f), a single filing fee shall be charged. Such fee shall be
2691	calculated as the cost of the special magistrate for the time
2692	involved in hearing the joint petition and shall not exceed $5
2693	per parcel. Said fee is to be proportionately paid by affected
2694	parcel owners.
2695	Section 57.  Subsection (12) of section 196.011, Florida
2696	Statutes, is amended to read:
2697	196.011  Annual application required for exemption.--
2698	(12)  Notwithstanding subsection (1), when the owner of
2699	property otherwise entitled to a religious exemption from ad
2700	valorem taxation fails to timely file an application for
2701	exemption, and because of a misidentification of property
2702	ownership on the property tax roll the owner is not properly
2703	notified of the tax obligation by the property appraiser and the
2704	tax collector, the owner of the property may file an application
2705	for exemption with the property appraiser. The property
2706	appraiser must consider the application, and if he or she
2707	determines the owner of the property would have been entitled to
2708	the exemption had the property owner timely applied, the
2709	property appraiser must grant the exemption. Any taxes assessed
2710	on such property shall be canceled, and if paid, refunded. Any
2711	tax certificates outstanding on such property shall be canceled
2712	and refund made pursuant to s. 197.432(11)(10).
2713	Section 58.  Section 197.603, Florida Statutes, is created
2714	to read:
2715	197.603  Declaration of legislative findings and
2716	intent.--The legislature finds that the state has a strong
2717	interest in ensuring due process and public confidence in the
2718	uniform, fair, efficient, and accountable collection of property
2719	taxes by county tax collectors. Therefore, tax collectors shall
2720	be supervised by the Department of Revenue pursuant to s.
2721	195.022(1). Moreover, the Legislature intends that the property
2722	tax collection authorized by this chapter under s. 9(a), Art.
2723	VII of the State Constitution, be free from the influence or the
2724	appearance of influence of the local governments who levy
2725	property taxes and receive property tax revenues.
2726	Section 59.  Sections 197.202, 197.242, 197.304, 197.3041,
2727	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2728	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2729	197.3077, 197.3078, and 197.3079, Florida Statutes, are
2730	repealed.
2731	Section 60.  This act shall take effect July 1, 2010.

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