CS/HB 265

1	A bill to be entitled
2	An act relating to property taxation; amending s. 95.051,
3	F.S.; tolling the statute of limitations relating to
4	proceedings involving tax lien certificates or tax deeds
5	by the period of an intervening bankruptcy; amending s.
6	193.023, F.S.; requiring a property appraiser to
7	physically inspect property upon request of a
8	certificateholder; amending s. 196.1995, F.S.; providing
9	that the authority of the governing body of a county or
10	municipality to grant certain ad valorem tax exemptions
11	may be renewed for multiple 10-year periods upon approval
12	by referendum; amending ss. 197.102, 197.122, 197.123,
13	197.162, 197.172, 197.182, 197.222, 197.2301, 197.322,
14	197.332, 197.343, 197.344, 197.3635, 197.373, 197.374,
15	197.402, 197.403, 197.413, 197.414, 197.4155, 197.416,
16	197.417, 197.432, 197.4325, 197.442, 197.443, 197.462,
17	197.472, 197.473, 197.482, 197.492, 197.552, 197.582, and
18	197.602, F.S.; revising, updating, and consolidating
19	provisions of ch. 197, F.S., relating to definitions, tax
20	collectors, lien of taxes, returns and assessments, unpaid
21	or omitted taxes, discounts, interest rates, Department of
22	Revenue responsibilities, tax bills, judicial sales,
23	prepayment of taxes, assessment rolls, duties of tax
24	collectors, tax notices, delinquent taxes, lienholders,
25	special assessments, non-ad valorem assessments, tax
26	payments, distribution of taxes, advertisements of
27	property with delinquent taxes, attachment, delinquent
28	personal property taxes, sales of property, tax
29	certificates, tax deeds, tax sales, and proceedings
30	involving the validity of a tax deed; amending s. 197.502,
31	F.S.; revising provisions relating to applications for tax
32	deeds; providing notice requirements; providing payment
33	requirements; authorizing the tax collector to charge a
34	fee to cover the costs to the tax collector for electronic
35	tax deed programs or services; authorizing the tax
36	collector to charge the county a fee for tax deed
37	applications; revising conditions for the escheat of
38	property to a county; amending s. 197.542, F.S.; limiting
39	the circumstances under which a tax deed sale may be
40	canceled; amending s. 197.522, F.S.; providing notice
41	requirements for the sale of homestead property due to
42	nonpayment of taxes; creating s. 197.146, F.S.;
43	authorizing tax collectors to issue certificates of
44	correction to tax rolls and outstanding delinquent taxes
45	for uncollectable personal property accounts; requiring
46	the tax collector to notify the property appraiser;
47	providing construction; creating ss. 197.2421 and
48	197.2423, F.S., transferring, renumbering, and amending
49	ss. 197.253, 197.303, and 197.3071, F.S., and amending ss.
50	197.243, 197.252, 197.254, 197.262, 197.263, 197.272,
51	197.282, 197.292, 197.301, and 197.312, F.S.; revising,
52	updating, and consolidating provisions of ch. 197, F.S.,
53	relating to deferral of tax payments for real property,
54	homestead property, recreational and commercial working
55	waterfront property, and affordable rental property;
56	creating s. 197.4725, F.S.; providing authorization and
57	requirements for purchase of county-held tax certificates;
58	specifying required amounts to be paid; providing for
59	fees; providing for electronic services; amending s.
60	192.0105, F.S.; providing conditions under which a
61	taxpayer is deemed to have waived a right to know;
62	providing that the right to a discount for the early
63	payment of taxes does not apply to certain partial
64	payments of taxes; revising a provision for a taxpayer's
65	right to redeem real property and tax certificates;
66	revising a provision that a property owner may not be
67	contacted by the holder of a tax certificate for 2 years
68	following the date the certificate is issued; providing
69	that s. 197.122, F.S., applies in certain circumstances;
70	providing for the obligation of the property owner to
71	obtain certain information; correcting cross-references;
72	amending ss. 194.011, 194.013, and 196.011, F.S.;
73	correcting cross-references; creating s. 197.603, F.S.;
74	providing legislative intent; repealing s. 197.202, F.S.,
75	relating to destruction of 20-year-old tax receipts;
76	repealing s. 197.242, F.S., relating to a short title;
77	repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
78	197.3044, 197.3045, 197.3046, 197.3047, 197.307, 197.3072,
79	197.3073, 197.3074, 197.3075, 197.3076, 197.3077,
80	197.3078, and 197.3079, F.S., relating to deferrals of tax
81	payments; providing an effective date.
82
83	Be It Enacted by the Legislature of the State of Florida:
84
85	Section 1.  Section 95.051, Florida Statutes, is amended to
86	read:
87	95.051  When limitations tolled.-
88	(1)  The running of the time under any statute of
89	limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
90	(a)  Absence from the state of the person to be sued.
91	(b)  Use by the person to be sued of a false name that is
92	unknown to the person entitled to sue so that process cannot be
93	served on the person to be sued.
94	(c)  Concealment in the state of the person to be sued so
95	that process cannot be served on him or her.
96	(d)  The adjudicated incapacity, before the cause of action
97	accrued, of the person entitled to sue. In any event, the action
98	must be begun within 7 years after the act, event, or occurrence
99	giving rise to the cause of action.
100	(e)  Voluntary payments by the alleged father of the child
101	in paternity actions during the time of the payments.
102	(f)  The payment of any part of the principal or interest
103	of any obligation or liability founded on a written instrument.
104	(g)  The pendency of any arbitral proceeding pertaining to
105	a dispute that is the subject of the action.
106	(h)  The period of an intervening bankruptcy in a
107	proceeding or process under chapter 197.
108	(i)(h)  The minority or previously adjudicated incapacity
109	of the person entitled to sue during any period of time in which
110	a parent, guardian, or guardian ad litem does not exist, has an
111	interest adverse to the minor or incapacitated person, or is
112	adjudicated to be incapacitated to sue; except with respect to
113	the statute of limitations for a claim for medical malpractice
114	as provided in s. 95.11. In any event, the action must be begun
115	within 7 years after the act, event, or occurrence giving rise
116	to the cause of action.
117
118	Paragraphs (a)-(c) shall not apply if service of process or
119	service by publication can be made in a manner sufficient to
120	confer jurisdiction to grant the relief sought. This section
121	shall not be construed to limit the ability of any person to
122	initiate an action within 30 days of the lifting of an automatic
123	stay issued in a bankruptcy action as is provided in 11 U.S.C.
124	s. 108(c).
125	(2)  No disability or other reason shall toll the running
126	of any statute of limitations except those specified in this
127	section, s. 95.091, the Florida Probate Code, or the Florida
128	Guardianship Law.
129	Section 2.  Subsection (2) of section 193.023, Florida
130	Statutes, is amended to read:
131	193.023  Duties of the property appraiser in making
132	assessments.-
133	(2)  In making his or her assessment of the value of real
134	property, the property appraiser is required to physically
135	inspect the property at least once every 5 years. Where
136	geographically suitable, and at the discretion of the property
137	appraiser, the property appraiser may use image technology in
138	lieu of physical inspection to ensure that the tax roll meets
139	all the requirements of law. The Department of Revenue shall
140	establish minimum standards for the use of image technology
141	consistent with standards developed by professionally recognized
142	sources for mass appraisal of real property. However, the
143	property appraiser shall physically inspect any parcel of
144	taxable real property upon the request of the taxpayer,
145	certificateholder, or owner.
146	Section 3.  Subsection (7) of section 196.1995, Florida
147	Statutes, is amended to read:
148	196.1995  Economic development ad valorem tax exemption.-
149	(7)  The authority to grant exemptions under this section
150	expires will expire 10 years after the date such authority was
151	approved in an election, but such authority may be renewed for
152	subsequent another 10-year periods if each 10-year renewal is
153	approved period in a referendum called and held pursuant to this
154	section.
155	Section 4.  Section 197.102, Florida Statutes, is amended
156	to read:
157	197.102  Definitions.-
158	(1)  As used in this chapter, the following definitions
159	apply, unless the context clearly requires otherwise:
160	(a)  "Awarded" means the time when the tax collector or a
161	designee determines and announces verbally or through the
162	closing of the bid process in an electronic auction that a buyer
163	has placed the winning bid at a tax certificate sale.
164	(b)(1)  "Department," unless otherwise specified, means the
165	Department of Revenue.
166	(c)(2)  "Omitted taxes" means those taxes which have not
167	been extended on the tax roll against a parcel of property after
168	the property has been placed upon the list of lands available
169	for taxes pursuant to s. 197.502.
170	(d)  "Proxy bidding" means a method of bidding by which a
171	bidder authorizes an agent, whether an individual or an
172	electronic agent, to place bids on his or her behalf.
173	(e)  "Random number generator" means a computational device
174	that generates a sequence of numbers that lack any pattern and
175	is used to resolve a tie when multiple bidders have bid the same
176	lowest amount by assigning a number to each of the tied bidders
177	and randomly determining which one of those numbers is the
178	winner.
179	(f)(3)  "Tax certificate" means a paper or electronic legal
180	document, representing unpaid delinquent real property taxes,
181	non-ad valorem assessments, including special assessments,
182	interest, and related costs and charges, issued in accordance
183	with this chapter against a specific parcel of real property and
184	becoming a first lien thereon, superior to all other liens,
185	except as provided by s. 197.573(2).
186	(g)(4)  "Tax notice" means the paper or electronic tax bill
187	sent to taxpayers for payment of any taxes or special
188	assessments collected pursuant to this chapter, or the bill sent
189	to taxpayers for payment of the total of ad valorem taxes and
190	non-ad valorem assessments collected pursuant to s. 197.3632.
191	(h)(5)  "Tax receipt" means the paid tax notice.
192	(i)(6)  "Tax rolls" and "assessment rolls" are synonymous
193	and mean the rolls prepared by the property appraiser pursuant
194	to chapter 193 and certified pursuant to s. 193.122.
195	(2)(7)  If when a local government uses the method set
196	forth in s. 197.3632 to levy, collect, or enforce a non-ad
197	valorem assessment, the following definitions shall apply:
198	(a)  "Ad valorem tax roll" means the roll prepared by the
199	property appraiser and certified to the tax collector for
200	collection.
201	(b)  "Non-ad valorem assessment roll" means a roll prepared
202	by a local government and certified to the tax collector for
203	collection.
204	Section 5.  Section 197.122, Florida Statutes, is amended
205	to read:
206	197.122  Lien of taxes; dates; application.-
207	(1)  All taxes imposed pursuant to the State Constitution
208	and laws of this state shall be a first lien, superior to all
209	other liens, on any property against which the taxes have been
210	assessed and shall continue in full force from January 1 of the
211	year the taxes were levied until discharged by payment or until
212	barred under chapter 95. If All personal property tax liens, to
213	the extent that the property to which the lien applies cannot be
214	located in the county or to the extent that the sale of the
215	property is insufficient to pay all delinquent taxes, interest,
216	fees, and costs due, a personal property tax lien shall apply be
217	liens against all other personal property of the taxpayer in the
218	county. However, a lien such liens against other personal
219	property does shall not apply against such property that which
220	has been sold, and is such liens against other personal property
221	shall be subordinate to any valid prior or subsequent liens
222	against such other property. An No act of omission or commission
223	on the part of a any property appraiser, tax collector, board of
224	county commissioners, clerk of the circuit court, or county
225	comptroller, or their deputies or assistants, or newspaper in
226	which an any advertisement of sale may be published does not
227	shall operate to defeat the payment of taxes, interest, fees,
228	and costs due and; but any acts of omission or commission may be
229	corrected at any time by the officer or party responsible for
230	them in the same like manner as provided by law for performing
231	acts in the first place. Amounts, and when so corrected they
232	shall be considered construed as valid ab initio and do not
233	shall in no way affect any process by law for the enforcement of
234	the collection of the any tax. All owners of property are shall
235	be held to know that taxes are due and payable annually and are
236	responsible for charged with the duty of ascertaining the amount
237	of current and delinquent taxes and paying them before April 1
238	of the year following the year in which taxes are assessed. A No
239	sale or conveyance of real or personal property for nonpayment
240	of taxes may not shall be held invalid except upon proof that:
241	(a)  The property was not subject to taxation;
242	(b)  The taxes were had been paid before the sale of
243	personal property; or
244	(c)  The real property was had been redeemed before receipt
245	by the clerk of the court of full payment for the execution and
246	delivery of a deed based upon a certificate issued for
247	nonpayment of taxes, including all recording fees and
248	documentary stamps.
249	(2)  A lien created through the sale of a tax certificate
250	may not be foreclosed or enforced in any manner except as
251	prescribed in this chapter.
252	(3)  A property appraiser shall may also correct a material
253	mistake of fact relating to an essential condition of the
254	subject property to reduce an assessment that if to do so
255	requires only the exercise of judgment as to the effect of the
256	mistake of fact on the assessed or taxable value of that mistake
257	of fact.
258	(a)  As used in this subsection, the term "an essential
259	condition of the subject property" includes means a
260	characteristic of the subject parcel, including only:
261	1.  Environmental restrictions, zoning restrictions, or
262	restrictions on permissible use;
263	2.  Acreage;
264	3.  Wetlands or other environmental lands that are or have
265	been restricted in use because of such environmental features;
266	4.  Access to usable land;
267	5.  Any characteristic of the subject parcel which
268	characteristic, in the property appraiser's opinion, caused the
269	appraisal to be clearly erroneous; or
270	6.  Depreciation of the property that was based on a latent
271	defect of the property which existed but was not readily
272	discernible by inspection on January 1, but not depreciation
273	resulting from any other cause.
274	(b)  The material mistake of fact must may be corrected by
275	the property appraiser, in the same like manner as provided by
276	law for performing the act in the first place, only within 1
277	year after the approval of the tax roll pursuant to s. 193.1142.
278	If, and, when so corrected, the tax roll act becomes valid ab
279	initio and does not affect in no way affects any process by law
280	for the enforcement of the collection of the any tax. If the
281	such a correction results in a refund of taxes paid on the basis
282	of an erroneous assessment included contained on the current
283	year's tax roll for years beginning January 1, 1999, or later,
284	the property appraiser, at his or her option, may request that
285	the department to pass upon the refund request pursuant to s.
286	197.182 or may submit the correction and refund order directly
287	to the tax collector for action in accordance with the notice
288	provisions of s. 197.182(2). Corrections to tax rolls for
289	previous prior years which would result in refunds must be made
290	pursuant to s. 197.182.
291	Section 6.  Section 197.123, Florida Statutes, is amended
292	to read:
293	197.123  Correcting Erroneous returns; notification of
294	property appraiser.-If a any tax collector has reason to believe
295	that a any taxpayer has filed an erroneous or incomplete
296	statement of her or his personal property or has not disclosed
297	returned the full amount of all of her or his property subject
298	to taxation, the collector must shall notify the property
299	appraiser of the erroneous or incomplete statement.
300	Section 7.  Section 197.146, Florida Statutes, is created
301	to read:
302	197.146  Uncollectable personal property taxes; correction
303	of tax roll.-A tax collector who determines that a tangible
304	personal property account is uncollectable may issue a
305	certificate of correction for the current tax roll and any prior
306	tax rolls. The tax collector shall notify the property appraiser
307	that the account is invalid, and the assessment may not be
308	certified for a future tax roll. An uncollectable account
309	includes, but is not limited to, an account on property that was
310	originally assessed but cannot be found to seize and sell for
311	the payment of taxes and includes other personal property of the
312	owner as identified pursuant to s. 197.413(8) and (9).
313	Section 8.  Section 197.162, Florida Statutes, is amended
314	to read:
315	197.162  Tax discount payment periods Discounts; amount and
316	time.-
317	(1)  For On all taxes assessed on the county tax rolls and
318	collected by the county tax collector, discounts for payments
319	made before delinquency early payment thereof shall be at the
320	rate of 4 percent in the month of November or at any time within
321	30 days after the sending mailing of the original tax notice; 3
322	percent in the following month of December; 2 percent in the
323	following month of January; 1 percent in the following month of
324	February; and zero percent in the following month of March or
325	within 30 days prior to the date of delinquency if the date of
326	delinquency is after April 1.
327	(2)  If When a taxpayer makes a request to have the
328	original tax notice corrected, the discount rate for early
329	payment applicable at the time of the request for correction is
330	made shall apply for 30 days after the sending mailing of the
331	corrected tax notice.
332	(3)  A discount rate shall apply at the rate of 4 percent
333	applies for 30 days after the sending mailing of a tax notice
334	resulting from the action of a value adjustment board.
335	Thereafter, the regular discount periods shall apply.
336	(4)  If the For the purposes of this section, when a
337	discount period ends on a Saturday, Sunday, or legal holiday,
338	the discount period, including the zero percent period, shall be
339	extended to the next working day, if payment is delivered to the
340	a designated collection office of the tax collector.
341	Section 9.  Subsections (2) and (4) of section 197.172,
342	Florida Statutes, are amended to read:
343	197.172  Interest rate; calculation and minimum.-
344	(2)  The maximum rate of interest on a tax certificate is
345	shall be 18 percent per year.; However, a tax certificate may
346	shall not bear interest and nor shall the mandatory interest
347	charge as provided by s. 197.472(2) may not be levied during the
348	60-day period following of time from the date of delinquency,
349	except for the 3 percent mandatory interest charged charge under
350	subsection (1). No tax certificate sold before March 23, 1992,
351	shall bear interest nor shall the mandatory charge as provided
352	by s. 197.472(2) be levied in excess of the interest or charge
353	provided herein, except as to those tax certificates upon which
354	the mandatory charge as provided by s. 197.472(2) shall have
355	been collected and paid.
356	(4)  Interest shall be calculated Except as provided in s.
357	197.262 with regard to deferred payment tax certificates,
358	interest to be accrued pursuant to this chapter shall be
359	calculated monthly from the first day of each month.
360	Section 10.  Subsections (1), (2), and (3) of section
361	197.182, Florida Statutes, are amended to read:
362	197.182  Department of Revenue to pass upon and order
363	refunds.-
364	(1)(a)  Except as provided in paragraphs paragraph (b),
365	(c), and (d), the department shall pass upon and order refunds
366	if when payment of taxes assessed on the county tax rolls has
367	been made voluntarily or involuntarily under any of the
368	following circumstances:
369	1.  When An overpayment has been made.
370	2.  When A payment has been made when no tax was due.
371	3.  When A bona fide controversy exists between the tax
372	collector and the taxpayer as to the liability of the taxpayer
373	for the payment of the tax claimed to be due, the taxpayer pays
374	the amount claimed by the tax collector to be due, and it is
375	finally adjudged by a court of competent jurisdiction that the
376	taxpayer was not liable for the payment of the tax or any part
377	thereof.
378	4.  When A payment for a delinquent tax has been made in
379	error by a taxpayer to the tax collector due to application of
380	payment to an erroneous parcel or misinformation provided by the
381	property appraiser or tax collector and, if, within 12 24 months
382	after of the date of the erroneous payment and before prior to
383	any transfer of the assessed property to a third party for
384	consideration, the party seeking a refund makes demand for
385	reimbursement of the erroneous payment upon the owner of the
386	property on which the taxes were erroneously paid and
387	reimbursement of the erroneous payment is not received within 45
388	days after such demand. The demand for reimbursement must shall
389	be sent by certified mail, return receipt requested, and a copy
390	of the demand must thereof shall be sent to the tax collector.
391	If the payment was made in error by the taxpayer because of an
392	error in the tax notice sent to the taxpayer, refund must be
393	made as provided in paragraph (d) subparagraph (b)2.
394	5.  A payment for a tax that has not become delinquent, has
395	been made in error by a taxpayer to the tax collector due to the
396	application of the payment to an erroneous parcel or
397	misinformation provided by the property appraiser or tax
398	collector, and within 18 months after the date of the erroneous
399	payment and before any transfer of the assessed property to a
400	third party for consideration, the party seeking a refund makes
401	a demand for reimbursement of the erroneous payment upon the
402	owner of the property on which the taxes were erroneously paid
403	and reimbursement of the erroneous payment is not received
404	within 45 days after such demand. The demand for reimbursement
405	must be sent by certified mail, return receipt requested, and a
406	copy of the demand must be sent to the tax collector. If the
407	payment was made in error by the taxpayer because of an error in
408	the tax notice sent to the taxpayer, refund must be made as
409	provided in paragraph (d).
410	6.5.  A When any payment is has been made for a tax
411	certificate certificates that is are subsequently corrected or
412	amended or is are subsequently determined to be void under s.
413	197.443.
414	(b)1.  Those Refunds that have been ordered by a court and
415	those refunds that do not result from changes made in the
416	assessed value on a tax roll certified to the tax collector
417	shall be made directly by the tax collector without order from
418	the department and shall be made from undistributed funds
419	without approval of the various taxing authorities.
420	(c)  Overpayments in the amount of $10 $5 or less may be
421	retained by the tax collector unless a written claim for a
422	refund is received from the taxpayer. Overpayments of more than
423	$10 over $5 resulting from taxpayer error, if identified
424	determined within 12 months the 4-year period of limitation,
425	shall are to be automatically refunded to the taxpayer. Such
426	refunds do not require approval from the department.
427	(d)2.  If When a payment has been made in error by a
428	taxpayer to the tax collector because of an error in the tax
429	notice sent to the taxpayer, refund must be made directly by the
430	tax collector and does not require approval from the department.
431	At the request of the taxpayer, the amount paid in error may be
432	applied by the tax collector to the taxes for which the taxpayer
433	is actually liable.
434	(e)(c)  Claims for refunds shall be made in accordance with
435	the rules of the department. A No refund may not shall be
436	granted unless a claim for the refund is made therefor within 4
437	years after of January 1 of the tax year for which the taxes
438	were paid.
439	(f)(d)  Upon receipt of the department's written denial of
440	a the refund, the tax collector shall issue the denial in
441	writing to the taxpayer.
442	(g)(e)  If funds are available from current receipts and,
443	subject to subsection (3) and, if a refund is approved, the
444	taxpayer shall is entitled to receive a refund within 100 days
445	after a claim for refund is made, unless the tax collector,
446	property appraiser, or department states good cause for
447	remitting the refund after that date. The time periods times
448	stated in this paragraph and paragraphs (i) (f) through (l) (j)
449	are directory and may be extended by a maximum of an additional
450	60 days if good cause is stated.
451	(h)(f)  If the taxpayer contacts the property appraiser
452	first, the property appraiser shall refer the taxpayer to the
453	tax collector.
454	(i)(g)  If a correction to the roll by the property
455	appraiser is required as a condition for the refund, the tax
456	collector shall, within 30 days, advise the property appraiser
457	of the taxpayer's application for a refund and forward the
458	application to the property appraiser.
459	(j)(h)  The property appraiser has 30 days after receipt of
460	the form from the tax collector to correct the roll if a
461	correction is permissible by law. Within After the 30-day period
462	30 days, the property appraiser shall immediately advise the tax
463	collector in writing of whether or not the roll has been
464	corrected and state, stating the reasons why the roll was
465	corrected or not corrected.
466	(k)(i)  If the refund requires is not one that can be
467	directly acted upon by the tax collector, for which an order
468	from the department is required, the tax collector shall forward
469	the claim for refund to the department upon receipt of the
470	correction from the property appraiser or 30 days after the
471	claim for refund, whichever occurs first. This provision does
472	not apply to corrections resulting in refunds of less than
473	$2,500 $400, which the tax collector shall make directly,
474	without order from the department, and from undistributed funds,
475	and may make without approval of the various taxing authorities.
476	(l)(j)  The department shall approve or deny a claim for a
477	refund all refunds within 30 days after receiving the from the
478	tax collector the claim from the tax collector for refund,
479	unless good cause is stated for delaying the approval or denial
480	beyond that date.
481	(m)(k)  Subject to and after meeting the requirements of s.
482	194.171 and this section, an action to contest a denial of
483	refund must may not be brought within later than 60 days after
484	the date the tax collector sends issues the denial to the
485	taxpayer, which notice must be sent by certified mail, or 4
486	years after January 1 of the year for which the taxes were paid,
487	whichever is later. The tax collector may send notice of the
488	denial electronically or by postal mail. Electronic transmission
489	may be used only with the express consent of the property owner.
490	If the notice of denial is sent electronically and is returned
491	as undeliverable, a second notice must be sent by postal mail.
492	However, the original electronic transmission is the official
493	mailing for purpose of this section.
494	(n)(l)  In computing any time period under this section, if
495	when the last day of the period is a Saturday, Sunday, or legal
496	holiday, the period is to be extended to the next working day.
497	(2)(a)  If When the department orders a refund, the
498	department it shall forward a copy of its order to the tax
499	collector who shall then determine the pro rata share due by
500	each taxing authority. The tax collector shall make the refund
501	from undistributed funds held for that taxing authority and
502	shall identify such refund as a reduction in the next
503	distribution. If the undistributed funds are not sufficient for
504	the refund, the tax collector shall notify the taxing authority
505	of the shortfall. The taxing authority shall: and certify to the
506	county, the district school board, each municipality, and the
507	governing body of each taxing district, their pro rata shares of
508	such refund, the reason for the refund, and the date the refund
509	was ordered by the department.
510	(b)  The board of county commissioners, the district school
511	board, each municipality, and the governing body of each taxing
512	district shall comply with the order of the department in the
513	following manner:
514	1.  Authorize the tax collector to make refund from
515	undistributed funds held for that taxing authority by the tax
516	collector;
517	(a)2.  Authorize the tax collector to make refund and
518	forward to the tax collector its pro rata share of the refund
519	from currently budgeted funds, if available; or
520	(b)3.  Notify the tax collector that the taxing authority
521	does not have funds currently available and provide for the
522	payment of the refund in its budget for the next ensuing year
523	funds for the payment of the refund.
524	(3)  A refund ordered by the department pursuant to this
525	section shall be made by the tax collector in one aggregate
526	amount composed of all the pro rata shares of the several taxing
527	authorities concerned, except that a partial refund is allowed
528	if when one or more of the taxing authorities concerned do not
529	have funds currently available to pay their pro rata shares of
530	the refund and this would cause an unreasonable delay in the
531	total refund. A statement by the tax collector explaining the
532	refund shall accompany the refund payment. If When taxes become
533	delinquent as a result of a refund pursuant to subparagraph
534	(1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
535	(1)(b)2., the tax collector shall notify the property owner that
536	the taxes have become delinquent and that a tax certificate will
537	be sold if the taxes are not paid within 30 days after the date
538	of delinquency.
539	Section 11.  Subsections (1), (3), and (5) of section
540	197.222, Florida Statutes, are amended to read:
541	197.222  Prepayment of estimated tax by installment
542	method.-
543	(1)  Taxes collected pursuant to this chapter may be
544	prepaid in installments as provided in this section. A taxpayer
545	may elect to prepay by installments for each tax notice for with
546	taxes estimated to be more than $100. A taxpayer who elects to
547	prepay taxes shall make payments based upon an estimated tax
548	equal to the actual taxes levied upon the subject property in
549	the prior year. To prepay by installments, the Such taxpayer
550	must shall complete and file an application for each tax notice
551	to prepay such taxes by installment with the tax collector on or
552	before April 30 prior to May 1 of the year in which the taxpayer
553	elects to prepay the taxes in installments pursuant to this
554	section. The application shall be made on forms supplied by the
555	department and provided to the taxpayer by the tax collector.
556	After submission of an initial application, a taxpayer is shall
557	not be required to submit additional annual applications as long
558	as he or she continues to elect to prepay taxes in installments
559	pursuant to this section. However, if in any year the taxpayer
560	does not so elect, reapplication is shall be required for a
561	subsequent election to do so. Installment payments shall be made
562	according to the following schedule:
563	(a)  The first payment of one-quarter of the total amount
564	of estimated taxes due must shall be made by not later than June
565	30 of the year in which the taxes are assessed. A 6-percent
566	discount applied against the amount of the installment shall be
567	granted for such payment. The tax collector may accept a late
568	payment of the first installment through July 31, and the under
569	this paragraph within 30 days after June 30; such late payment
570	must be accompanied by a penalty of 5 percent of the amount of
571	the installment due.
572	(b)  The second payment of one-quarter of the total amount
573	of estimated taxes must due shall be made by not later than
574	September 30 of the year in which the taxes are assessed. A 4.5-
575	percent discount applied against the amount of the installment
576	shall be granted for such payment.
577	(c)  The third payment of one-quarter of the total amount
578	of estimated taxes due, plus one-half of any adjustment made
579	pursuant to a determination of actual tax liability, must shall
580	be made by not later than December 31 of the year in which taxes
581	are assessed. A 3 percent 3-percent discount applied against the
582	amount of the installment shall be granted for such payment.
583	(d)  The fourth payment of one-quarter of the total amount
584	of estimated taxes due, plus one-half of any adjustment made
585	pursuant to a determination of actual tax liability, must shall
586	be made by not later than March 31 following the year in which
587	taxes are assessed. A No discount may not shall be granted for
588	such payment.
589	(e)  If For purposes of this section, when an installment
590	due date falls on a Saturday, Sunday, or legal holiday, the due
591	date for the installment is shall be the next working day, if
592	the installment payment is delivered to a designated collection
593	office of the tax collector. Taxpayers making such payment shall
594	be entitled to the applicable discount rate authorized in this
595	section.
596	(3)  Upon receiving a taxpayer's application for
597	participation in the prepayment installment plan, and the tax
598	collector shall mail to the taxpayer a statement of the
599	taxpayer's estimated tax liability which shall be equal to the
600	actual taxes levied on the subject property in the preceding
601	year; such statement shall indicate the amount of each quarterly
602	installment after application of the discount rates provided in
603	this section, and a payment schedule, based upon the schedule
604	provided in this section and furnished by the department. for
605	those taxpayers who participated in the prepayment installment
606	plan for the previous year and who are not required to reapply,
607	the tax collector shall send a quarterly tax notice with the
608	discount rates provided in this section according to the payment
609	schedule provided by the department the statement shall be
610	mailed by June 1. During the first month that the tax roll is
611	open for payment of taxes, the tax collector shall mail to the
612	taxpayer a statement which shows the amount of the remaining
613	installment payments to be made after application of the
614	discount rates provided in this section. The postage or cost of
615	electronic mailing shall be paid out of the general fund of the
616	county, upon statement of the costs thereof by the tax
617	collector.
618	(5)  Notice of the right to prepay taxes pursuant to this
619	section shall be provided with the notice of taxes. The Such
620	notice shall inform the taxpayer of the right to prepay taxes in
621	installments, and that application forms can be obtained from
622	the tax collector, and shall state that reapplication is not
623	necessary if the taxpayer participated in the prepayment
624	installment plan for the previous year. The application forms
625	shall be provided by the department and shall be mailed by the
626	tax collector to those taxpayers requesting an application.
627	Section 12.  Subsections (3) and (9) of section 197.2301,
628	Florida Statutes, are amended to read:
629	197.2301  Payment of taxes prior to certified roll
630	procedure.-
631	(3)  Immediately upon receipt of the property appraiser's
632	certification under subsection (2), the tax collector shall
633	publish a notice cause to be published in a newspaper of general
634	circulation in the county and shall prominently post at the
635	courthouse door a notice that the tax roll will not be certified
636	for collection before prior to January 1 and that payments of
637	estimated taxes may be made will be allowed by those taxpayers
638	who submit tender payment to the collector on or before December
639	31.
640	(9)  After the discount has been applied to the estimated
641	taxes paid and it is determined that an underpayment or
642	overpayment has occurred, the following shall apply:
643	(a)  If the amount of underpayment or overpayment is $10 $5
644	or less, then no additional billing or refund is required except
645	as determined by the tax collector.
646	(b)  If the amount of overpayment is more than $10 $5, the
647	tax collector shall immediately refund to the person who paid
648	the estimated tax the amount of overpayment. Department of
649	Revenue approval is shall not be required for such the refund of
650	overpayment made pursuant to this subsection.
651	Section 13.  Section 197.2421, Florida Statutes, is created
652	to read:
653	197.2421  Property tax deferral.-
654	(1)  If a property owner applies for a property tax
655	deferral and meets the criteria established in this chapter, the
656	tax collector shall approve the deferral of such ad valorem
657	taxes and non-ad valorem assessments.
658	(2)  Authorized property tax deferral programs are:
659	(a)  Homestead tax deferral.
660	(b)  Recreational and commercial working waterfront
661	deferral.
662	(c)  Affordable rental housing deferral.
663	(3)  Ad valorem taxes, non-ad valorem assessments, and
664	interest deferred pursuant to this chapter shall constitute a
665	priority lien and shall attach to the property in the same
666	manner as other tax liens. Deferred taxes, assessments, and
667	interest, however, shall be due, payable, and delinquent as
668	provided in this chapter.
669	Section 14.  Section 197.2423, Florida Statutes, is created
670	to read:
671	197.2423  Application for property tax deferral;
672	determination of approval or denial by tax collector.-
673	(1)  A property owner is responsible for submitting an
674	annual application for tax deferral with the county tax
675	collector on or before March 31 following the year in which the
676	taxes and non-ad valorem assessments are assessed.
677	(2)  Each applicant shall demonstrate compliance with the
678	requirements for tax deferral.
679	(3)  The application for deferral shall be made upon a form
680	provided by the tax collector. The tax collector may require the
681	applicant to submit other evidence and documentation deemed
682	necessary in considering the application. The application form
683	shall advise the applicant:
684	(a)  Of the manner in which interest is computed.
685	(b)  Of the conditions that must be met to qualify for
686	approval.
687	(c)  Of the conditions under which deferred taxes,
688	assessments, and interest become due, payable, and delinquent.
689	(d)  That all tax deferrals pursuant to this section
690	constitute a lien on the applicant's property.
691	(4)  Each application shall include a list of all
692	outstanding liens on the property and the current value of each
693	lien.
694	(5)  Each applicant shall furnish proof of fire and
695	extended coverage insurance in an amount at least equal to the
696	total of all outstanding liens, including a lien for deferred
697	taxes, non-ad valorem assessments, and interest with a loss
698	payable clause to the tax collector.
699	(6)  The tax collector shall consider each annual
700	application for a tax deferral within 45 days after the
701	application is filed or as soon as practicable thereafter. The
702	tax collector shall exercise reasonable discretion based upon
703	applicable information available under this section. A tax
704	collector who finds that the applicant is entitled to the tax
705	deferral shall approve the application and maintain the deferral
706	records until the tax lien is satisfied.
707	(7)  For approved deferrals, the date of receipt by the tax
708	collector of the application for tax deferral shall be used in
709	calculating taxes due and payable net of discounts for early
710	payment as provided in s. 197.162.
711	(8)  The tax collector shall notify the property appraiser
712	in writing of those parcels for which taxes have been deferred.
713	(9)  A tax deferral may not be granted if:
714	(a)  The total amount of deferred taxes, non-ad valorem
715	assessments, and interest, plus the total amount of all other
716	unsatisfied liens on the property, exceeds 85 percent of the
717	just value of the property; or
718	(b)  The primary mortgage financing on the property is for
719	an amount that exceeds 70 percent of the just value of the
720	property.
721	(10)  A tax collector who finds that the applicant is not
722	entitled to the deferral shall send a notice of disapproval
723	within 45 days after the date the application is filed, citing
724	the reason for disapproval. The original notice of disapproval
725	shall be sent to the applicant and shall advise the applicant of
726	the right to appeal the decision to the value adjustment board
727	and shall inform the applicant of the procedure for filing such
728	an appeal.
729	Section 15.  Section 197.253, Florida Statutes, is
730	transferred, renumbered as section 197.2425, Florida Statutes,
731	and amended to read:
732	197.2425 197.253  Appeal of denied Homestead tax deferral;
733	application.-An appeal of a denied tax deferral must be made by
734	the property owner
735	(1)  The application for deferral shall be made upon a form
736	prescribed by the department and furnished by the county tax
737	collector. The application form shall be signed upon oath by the
738	applicant before an officer authorized by the state to
739	administer oaths. The tax collector may, in his or her
740	discretion, require the applicant to submit such other evidence
741	and documentation as deemed necessary by the tax collector in
742	considering the application. The application form shall advise
743	the applicant of the manner in which interest is computed. Each
744	application form shall contain an explanation of the conditions
745	to be met for approval and the conditions under which deferred
746	taxes and interest become due, payable, and delinquent. Each
747	application shall clearly state that all deferrals pursuant to
748	this act shall constitute a lien on the applicant's homestead.
749	(2)(a)  The tax collector shall consider each annual
750	application for homestead tax deferral within 30 days of the day
751	the application is filed or as soon as practicable thereafter. A
752	tax collector who finds that the applicant is entitled to the
753	tax deferral shall approve the application and file the
754	application in the permanent records. A tax collector who finds
755	the applicant is not entitled to the deferral shall send a
756	notice of disapproval within 30 days of the filing of the
757	application, giving reasons therefor to the applicant, either by
758	personal delivery or by registered mail to the mailing address
759	given by the applicant and shall make return in the manner in
760	which such notice was served upon the applicant upon the
761	original notice thereof and file among the permanent records of
762	the tax collector's office. The original notice of disapproval
763	sent to the applicant shall advise the applicant of the right to
764	appeal the decision of the tax collector to the value adjustment
765	board and shall inform the applicant of the procedure for filing
766	such an appeal.
767	(b)  Appeals of the decision of the tax collector to the
768	value adjustment board shall be in writing on a form prescribed
769	by the department and furnished by the tax collector. The Such
770	appeal must shall be filed with the value adjustment board
771	within 30 20 days after the notice of disapproval is sent to the
772	applicant applicant's receipt of the notice of disapproval. The
773	value adjustment board shall review the application and the
774	evidence presented to the tax collector upon which the applicant
775	based his or her claim for tax deferral and, at the election of
776	the applicant, shall hear the applicant in person, or by agent
777	on the applicant's behalf, on his or her right to homestead tax
778	deferral. The value adjustment board shall reverse the decision
779	of the tax collector and grant a homestead tax deferral to the
780	applicant, if in its judgment the applicant is entitled to the
781	tax deferral thereto, or shall affirm the decision of the tax
782	collector. An Such action by of the value adjustment board is
783	shall be final unless the applicant or tax collector files a de
784	novo proceeding for a declaratory judgment or other appropriate
785	proceeding in the circuit court of the county in which the
786	property is located or other lienholder, within 15 days after
787	from the date of the decision disapproval of the application by
788	the board, files in the circuit court of the county in which the
789	property is located, a proceeding for a declaratory judgment or
790	other appropriate proceeding.
791	(3)  Each application shall contain a list of, and the
792	current value of, all outstanding liens on the applicant's
793	homestead.
794	(4)  For approved applications, the date of receipt by the
795	tax collector of the application for tax deferral shall be used
796	in calculating taxes due and payable net of discounts for early
797	payment as provided for by s. 197.162.
798	(5)  If such proof has not been furnished with a prior
799	application, each applicant shall furnish proof of fire and
800	extended coverage insurance in an amount which is in excess of
801	the sum of all outstanding liens and deferred taxes and interest
802	with a loss payable clause to the county tax collector.
803	(6)  The tax collector shall notify the property appraiser
804	in writing of those parcels for which taxes have been deferred.
805	(7)  The property appraiser shall promptly notify the tax
806	collector of denials of homestead application and changes in
807	ownership of properties that have been granted a tax deferral.
808	Section 16.  Section 197.243, Florida Statutes, is amended
809	to read:
810	197.243  Definitions relating to homestead property tax
811	deferral Act.-
812	(1)  "Household" means a person or group of persons living
813	together in a room or group of rooms as a housing unit, but the
814	term does not include persons boarding in or renting a portion
815	of the dwelling.
816	(2)  "Income" means the "adjusted gross income," as defined
817	in s. 62 of the United States Internal Revenue Code, of all
818	members of a household.
819	Section 17.  Section 197.252, Florida Statutes, is amended
820	to read:
821	197.252  Homestead tax deferral.-
822	(1)  Any person who is entitled to claim homestead tax
823	exemption under the provisions of s. 196.031(1) may apply elect
824	to defer payment of a portion of the combined total of the ad
825	valorem taxes, and any non-ad valorem assessments, and interest
826	which would be covered by a tax certificate sold under this
827	chapter levied on that person's homestead by filing an annual
828	application for tax deferral with the county tax collector on or
829	before January 31 following the year in which the taxes and non-
830	ad valorem assessments are assessed. Any applicant who is
831	entitled to receive the homestead tax exemption but has waived
832	it for any reason shall furnish, with the application for tax
833	deferral, a certificate of eligibility to receive the exemption.
834	Such certificate shall be prepared by the county property
835	appraiser upon request of the taxpayer. It shall be the burden
836	of each applicant to affirmatively demonstrate compliance with
837	the requirements of this section.
838	(2)(a)  Approval of an application for homestead tax
839	deferral shall defer that portion of the combined total of ad
840	valorem taxes and any non-ad valorem assessments:
841	1.  That which would be covered by a tax certificate sold
842	under this chapter otherwise due and payable on the applicant's
843	homestead pursuant to s. 197.333 which exceeds 5 percent of the
844	applicant's household household's income for the prior calendar
845	year if the applicant is younger than 65 years old;
846	2.  That exceeds 3 percent of the applicant's household
847	income for the prior calendar year if the applicant is 65 years
848	old or older; or
849	3.  In its entirety if the applicant's household income:
850	a.  For the previous calendar year is less than $10,000; or
851	b.  Is less than the designated amount for the additional
852	homestead exemption under s. 196.075 and the applicant is 65
853	years old or older. If any such applicant's household income for
854	the prior calendar year is less than $10,000, approval of such
855	application shall defer such ad valorem taxes plus non-ad
856	valorem assessments in their entirety.
857	(b)  If the applicant is 65 years of age or older, approval
858	of the application shall defer that portion of the ad valorem
859	taxes plus non-ad valorem assessments which exceeds 3 percent of
860	the applicant's household income for the prior calendar year. If
861	any applicant's household income for the prior calendar year is
862	less than $10,000, or is less than the amount of the household
863	income designated for the additional homestead exemption
864	pursuant to s. 196.075, and the applicant is 65 years of age or
865	older, approval of the application shall defer the ad valorem
866	taxes plus non-ad valorem assessments in their entirety.
867	(b)(c)  The household income of an applicant who applies
868	for a tax deferral before the end of the calendar year in which
869	the taxes and non-ad valorem assessments are assessed shall be
870	for the current year, adjusted to reflect estimated income for
871	the full calendar year period. The estimate of a full year's
872	household income shall be made by multiplying the household
873	income received to the date of application by a fraction, the
874	numerator being 365 and the denominator being the number of days
875	expired in the calendar year to the date of application.
876	(3)  The property appraiser shall promptly notify the tax
877	collector if there is a change in ownership or the homestead
878	exemption has been denied on property that has been granted a
879	tax deferral. No tax deferral shall be granted:
880	(a)  If the total amount of deferred taxes, non-ad valorem
881	assessments, and interest plus the total amount of all other
882	unsatisfied liens on the homestead exceeds 85 percent of the
883	assessed value of the homestead, or
884	(b)  If the primary mortgage financing on the homestead is
885	for an amount which exceeds 70 percent of the assessed value of
886	the homestead.
887	(4)  The amount of taxes, non-ad valorem assessments, and
888	interest deferred under this act shall accrue interest at a rate
889	equal to the semiannually compounded rate of one-half of 1
890	percent plus the average yield to maturity of the long-term
891	fixed-income portion of the Florida Retirement System
892	investments as of the end of the quarter preceding the date of
893	the sale of the deferred payment tax certificates; however, the
894	interest rate may not exceed 7 percent.
895	(5)  The taxes, non-ad valorem assessments, and interest
896	deferred pursuant to this act shall constitute a prior lien and
897	shall attach as of the date and in the same manner and be
898	collected as other liens for taxes, as provided for under this
899	chapter, but such deferred taxes, non-ad valorem assessments,
900	and interest shall only be due, payable, and delinquent as
901	provided in this act.
902	Section 18.  Section 197.303, Florida Statutes, is
903	transferred, renumbered as section 197.2524, Florida Statutes,
904	and amended to read:
905	197.2524 197.303  Ad valorem Tax deferral for recreational
906	and commercial working waterfront properties and affordable
907	rental housing property.-
908	(1)  This section applies to: The board of county
909	commissioners of any county or the governing authority of any
910	municipality may adopt an ordinance to allow for ad valorem tax
911	deferrals for
912	(a)  Recreational and commercial working waterfront
913	properties if the owners are engaging in the operation,
914	rehabilitation, or renovation of such properties in accordance
915	with guidelines established in this section.
916	(b)  Affordable rental housing, if the owners are engaging
917	in the operation, rehabilitation, or renovation of such
918	properties in accordance with the guidelines provided in part VI
919	of chapter 420.
920	(2)  The board of county commissioners of any county or the
921	governing authority of a the municipality may adopt an by
922	ordinance to may authorize the deferral of ad valorem taxes
923	taxation and non-ad valorem assessments for recreational and
924	commercial working waterfront properties described in subsection
925	(1).
926	(3)  The ordinance shall designate the percentage or amount
927	of the deferral and the type and location of the working
928	waterfront property and, including the type of public lodging
929	establishments, for which deferrals may be granted, which may
930	include any property meeting the provisions of s. 342.07(2),
931	which property may require the property be further required to
932	be located within a particular geographic area or areas of the
933	county or municipality. For property defined in s. 342.07(2) as
934	"recreational and commercial working waterfront," the ordinance
935	may specify the type of public lodging establishments that
936	qualify.
937	(4)  The ordinance must specify that such deferrals apply
938	only to taxes or assessments levied by the unit of government
939	granting the deferral. However, a deferral may not be granted
940	for the deferrals do not apply, however, to taxes or non-ad
941	valorem assessments defined in s. 197.3632(1)(d) levied for the
942	payment of bonds or for to taxes authorized by a vote of the
943	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
944	Constitution.
945	(5)  The ordinance must specify that any deferral granted
946	remains in effect regardless of any change in the authority of
947	the county or municipality to grant the deferral. In order to
948	retain the deferral, however, the use and ownership of the
949	property as a working waterfront must remain as it was when the
950	deferral was granted for be maintained over the period in for
951	which the deferral remains is granted.
952	(6)(a)  If an application for deferral is granted on
953	property that is located in a community redevelopment area, the
954	amount of taxes eligible for deferral shall be limited reduced,
955	as provided for in paragraph (b), if:
956	1.  The community redevelopment agency has previously
957	issued instruments of indebtedness that are secured by increment
958	revenues on deposit in the community redevelopment trust fund;
959	and
960	2.  Those instruments of indebtedness are associated with
961	the real property applying for the deferral.
962	(b)  If the provisions of paragraph (a) applies apply, the
963	tax deferral may shall not apply only to the an amount of taxes
964	in excess of equal to the amount that must be deposited into the
965	community redevelopment trust fund by the entity granting the
966	deferral based upon the taxable value of the property upon which
967	the deferral is being granted. Once all instruments of
968	indebtedness that existed at the time the deferral was
969	originally granted are no longer outstanding or have otherwise
970	been defeased, the provisions of this paragraph shall no longer
971	apply.
972	(c)  If a portion of the taxes on a property were not
973	eligible for deferral under because of the provisions of
974	paragraph (b), the community redevelopment agency shall notify
975	the property owner and the tax collector 1 year before the debt
976	instruments that prevented said taxes from being deferred are no
977	longer outstanding or otherwise defeased.
978	(d)  The tax collector shall notify a community
979	redevelopment agency of any tax deferral that has been granted
980	on property located within the community redevelopment area of
981	that agency.
982	(e)  Issuance of debt obligation after the date a deferral
983	has been granted shall not reduce the amount of taxes eligible
984	for deferral.
985	Section 19.  Section 197.3071, Florida Statutes, is
986	transferred, renumbered as section 197.2526, Florida Statutes,
987	and amended to read:
988	197.2526 197.3071  Eligibility for tax deferral for
989	affordable rental housing property.-The tax deferral authorized
990	by s. 197.2524 this section is applicable only on a pro rata
991	basis to the ad valorem taxes levied on residential units within
992	a property which meet the following conditions:
993	(1)  Units for which the monthly rent along with taxes,
994	insurance, and utilities does not exceed 30 percent of the
995	median adjusted gross annual income as defined in s. 420.0004
996	for the households described in subsection (2).
997	(2)  Units that are occupied by extremely-low-income
998	persons, very-low-income persons, low-income persons, or
999	moderate-income persons as these terms are defined in s.
1000	420.0004.
1001	Section 20.  Section 197.254, Florida Statutes, is amended
1002	to read:
1003	197.254  Annual notification to taxpayer.-
1004	(1)  The tax collector shall notify the taxpayer of each
1005	parcel appearing on the real property assessment roll of the
1006	right to defer payment of taxes and non-ad valorem assessments
1007	and interest on homestead property pursuant to s. 197.252.
1008	pursuant to ss. 197.242-197.312. Such notice shall be printed on
1009	the back of envelopes used for mailing the notice of taxes
1010	provided for by s. 197.322(3). Such notice of the right to defer
1011	payment of taxes and non-ad valorem assessments shall read:
1012
1013	NOTICE TO TAXPAYERS ENTITLED
1014	TO HOMESTEAD EXEMPTION
1015
1016	"If your income is low enough to meet certain conditions,
1017	you may qualify for a deferred tax payment plan on homestead
1018	property. An application to determine eligibility is available
1019	in the county tax collector's office."
1020	(2)  On or before November 1 of each year, the tax
1021	collector shall notify each taxpayer to whom a tax deferral has
1022	been previously granted of the accumulated sum of deferred
1023	taxes, non-ad valorem assessments, and interest outstanding.
1024	Section 21.  Section 197.262, Florida Statutes, is amended
1025	to read:
1026	197.262  Deferred payment tax certificates.-
1027	(1)  The tax collector shall notify each local governing
1028	body of the amount of taxes and non-ad valorem assessments
1029	deferred which would otherwise have been collected for such
1030	governing body. The county shall then, At a the time of the tax
1031	certificate sale held pursuant to s. 197.432, the tax collector
1032	shall strike to the county each certificate on property for
1033	which taxes have been deferred off to the county. Certificates
1034	issued pursuant to this section are exempt from the public sale
1035	of tax certificates held pursuant to s. 197.432 or s. 197.4725.
1036	(2)  The certificates so held by the county shall bear
1037	interest at a rate equal to the semiannually compounded rate of
1038	0.5 percent plus the average yield to maturity of the long-term
1039	fixed-income portion of the Florida Retirement System
1040	investments as of the end of the quarter preceding the date of
1041	the sale of the deferred payment tax certificates.; However, the
1042	interest rate may not exceed 7 9.5 percent.
1043	Section 22.  Section 197.263, Florida Statutes, is amended
1044	to read:
1045	197.263  Change in ownership or use of property.-
1046	(1)  If In the event that there is a change in use or
1047	ownership of tax-deferred property such that the owner is no
1048	longer eligible for the tax deferral granted entitled to claim
1049	homestead exemption for such property pursuant to s. 196.031(1),
1050	or the owner such person fails to maintain the required fire and
1051	extended insurance coverage, the total amount of deferred taxes
1052	and interest for all previous years shall be due and payable
1053	November 1 of the year in which the change in use occurs or on
1054	the date failure to maintain insurance occurs. Payment and shall
1055	be delinquent on April 1 of the year following the year in which
1056	the change in use or failure to maintain insurance occurs.
1057	However, if the change in ownership is to a surviving spouse and
1058	the spouse is eligible to maintain the tax deferral on such
1059	property, the surviving spouse may continue the deferment of
1060	previously deferred taxes and interest pursuant to this chapter.
1061	(2)  In the event that there is a change in ownership of
1062	tax-deferred property, the total amount of deferred taxes and
1063	interest for all previous years shall be due and payable on the
1064	date the change in ownership takes place and shall be delinquent
1065	on April 1 following said date. When, however, the change in
1066	ownership is to a surviving spouse and such spouse is eligible
1067	to claim homestead exemption on such property pursuant to s.
1068	196.031(1), such surviving spouse may continue the deferment of
1069	previously deferred taxes and interest pursuant to the
1070	provisions of this act.
1071	(2)(3)  Whenever the property appraiser discovers that
1072	there has been a change in the ownership or use of property
1073	which has been granted a tax deferral, the property appraiser
1074	shall notify the tax collector in writing of the date such
1075	change occurs, and the tax collector shall collect any taxes,
1076	assessments, and interest due or delinquent.
1077	(3)(4)  During any year in which the total amount of
1078	deferred taxes, interest, assessments, and all other unsatisfied
1079	liens on the homestead exceeds 85 percent of the just assessed
1080	value of the homestead, the tax collector shall immediately
1081	notify the owner of the property on which taxes and interest
1082	have been deferred that the portion of taxes, and interest, and
1083	assessments which exceeds 85 percent of the just assessed value
1084	of the homestead is shall be due and payable within 30 days
1085	after of receipt of the notice is sent. Failure to pay the
1086	amount due causes shall cause the total amount of deferred
1087	taxes, and interest, and assessments to become delinquent.
1088	(4)(5)  Each year, upon notification, each owner of
1089	property on which taxes, and interest, and assessments have been
1090	deferred shall submit to the tax collector a list of, and the
1091	current value of, all outstanding liens on the owner's
1092	homestead. Failure to respond to this notification within 30
1093	days shall cause the total amount of deferred taxes, and
1094	interest, and assessments to become payable within 30 days.
1095	(5)(6)  If In the event deferred taxes, interest, and
1096	assessments become delinquent under this chapter, then on or
1097	before June 1 following the date the taxes become delinquent,
1098	the tax collector shall sell a tax certificate for the
1099	delinquent taxes, and interest, and assessments in the manner
1100	provided by s. 197.432.
1101	Section 23.  Section 197.272, Florida Statutes, is amended
1102	to read:
1103	197.272  Prepayment of deferred taxes.-
1104	(1)  All or part of the deferred taxes and accrued interest
1105	may at any time be paid to the tax collector. by:
1106	(a)  The owner of the property or the spouse of the owner.
1107	(b)  The next of kin of the owner, heir of the owner, child
1108	of the owner, or any person having or claiming a legal or
1109	equitable interest in the property, provided no objection is
1110	made by the owner within 30 days after the tax collector
1111	notifies the owner of the fact that such payment has been
1112	tendered.
1113	(2)  Any partial payment that is less than the total amount
1114	due must be equal to the amount of the deferred taxes, interest,
1115	assessments, and for 1 or more full years made pursuant to this
1116	section shall be applied first to accrued interest.
1117	Section 24.  Section 197.282, Florida Statutes, is amended
1118	to read:
1119	197.282  Distribution of payments.-When any amount of
1120	deferred taxes, assessments, or interest is collected, the tax
1121	collector shall maintain a record of the payment, setting forth
1122	a description of the property and the amount of taxes or
1123	interest collected for such property. The tax collector shall
1124	distribute payments received in accordance with the procedures
1125	for distribution of ad valorem taxes, non-ad valorem
1126	assessments, or redemption moneys as prescribed in this chapter.
1127	Section 25.  Section 197.292, Florida Statutes, is amended
1128	to read:
1129	197.292  Construction.-Nothing in This chapter does not:
1130	act shall be construed to prevent
1131	(1)  Prohibit the collection of personal property taxes
1132	that which become a lien against tax-deferred property;,
1133	(2)  Defer payment of special assessments to benefited
1134	property other than those specifically allowed to be deferred;,
1135	or
1136	(3)  Affect any provision of any mortgage or other
1137	instrument relating to property requiring a person to pay ad
1138	valorem taxes or non-ad valorem assessments.
1139	Section 26.  Section 197.301, Florida Statutes, is amended
1140	to read:
1141	197.301  Penalties.-
1142	(1)  The following penalties shall be imposed on any person
1143	who willfully files incorrect information for a tax deferral
1144	required under s. 197.252 or s. 197.263 which is incorrect:
1145	(a)  The Such person shall pay the total amount of deferred
1146	taxes, non-ad valorem assessments subject to collection pursuant
1147	to the uniform method of collection set forth in s. 197.3632,
1148	and interest deferred, which amount shall immediately become
1149	due.;
1150	(b)  The Such person shall be disqualified from filing a
1151	homestead tax deferral application for the next 3 years.; and
1152	(c)  The Such person shall pay a penalty of 25 percent of
1153	the total amount of deferred taxes, non-ad valorem assessments
1154	subject to collection pursuant to the uniform method of
1155	collection set forth in s. 197.3632, and interest deferred.
1156	(2)  Any person against whom the penalties prescribed in
1157	this section have been imposed may appeal the penalties imposed
1158	to the value adjustment board within 30 days after said
1159	penalties are imposed.
1160	Section 27.  Section 197.312, Florida Statutes, is amended
1161	to read:
1162	197.312  Payment by mortgagee.-If any mortgagee elects
1163	shall elect to pay the taxes when an applicant qualifies for tax
1164	deferral, then such election does shall not give the mortgagee
1165	the right to foreclose.
1166	Section 28.  Section 197.322, Florida Statutes, is amended
1167	to read:
1168	197.322  Delivery of ad valorem tax and non-ad valorem
1169	assessment rolls; notice of taxes; publication and mail.-
1170	(1)  The property appraiser shall deliver to the tax
1171	collector the certified assessment roll along with his or her
1172	warrant and recapitulation sheet.
1173	(2)  The tax collector shall on November 1, or as soon as
1174	the assessment roll is open for collection, publish a notice in
1175	a local newspaper that the tax roll is open for collection.
1176	(3)  Within 20 working days after receipt of the certified
1177	ad valorem tax roll and the non-ad valorem assessment rolls, the
1178	tax collector shall send mail to each taxpayer appearing on such
1179	said rolls, whose post office address is known to him or her, a
1180	tax notice stating the amount of current taxes due, from the
1181	taxpayer and, if applicable, the fact that back taxes remain
1182	unpaid and advising the taxpayer of the discounts allowed for
1183	early payment, and that delinquent taxes are outstanding, if
1184	applicable. Pursuant to s. 197.3632, the form of the notice of
1185	non-ad valorem assessments and notice of ad valorem taxes shall
1186	be in the form specified as provided in s. 197.3635 and no other
1187	form shall be used, notwithstanding the provisions of s.
1188	195.022. The tax collector may send such notice electronically
1189	or by postal mail. Electronic transmission may be used only with
1190	the express consent of the property owner. Electronic
1191	transmission of tax notices may be sent earlier but may not be
1192	sent later than the postal mailing of the notices. If the notice
1193	of taxes is sent electronically and is returned as
1194	undeliverable, a second notice shall be sent by postal mail.
1195	However, the original electronic transmission is the official
1196	mailing for purpose of this section. A discount period may not
1197	be extended due to a tax bill being returned as undeliverable
1198	electronically or by postal mail. The postage for mailing or the
1199	cost of electronic transmission shall be paid out of the general
1200	fund of each local governing board, upon statement of the amount
1201	thereof by the tax collector.
1202	Section 29.  Section 197.332, Florida Statutes, is amended
1203	to read:
1204	197.332  Duties of tax collectors; branch offices.-
1205	(1)  The tax collector has the authority and obligation to
1206	collect all taxes as shown on the tax roll by the date of
1207	delinquency or to collect delinquent taxes, interest, and costs,
1208	by sale of tax certificates on real property and by seizure and
1209	sale of personal property. The tax collector may perform such
1210	duties by use of contracted services or products or by
1211	electronic means. The use of contracted services, products, or
1212	vendors does not diminish the responsibility or liability of the
1213	tax collector to perform such duties pursuant to law. The tax
1214	collector may shall be allowed to collect the cost of contracted
1215	services and reasonable attorney's fees and court costs in
1216	actions on proceedings to recover delinquent taxes, interest,
1217	and costs.
1218	(2)  A county tax collector may establish one or more
1219	branch offices by acquiring title to real property or by lease
1220	agreement. The tax collector may staff and equip such branch
1221	offices to conduct state business, or if authorized to do so by
1222	resolution of the county governing body conduct county business
1223	pursuant to s. (1)(k), Art. VIII of the State Constitution. The
1224	department shall rely on the tax collector's determination that
1225	a branch office is necessary and shall base its approval of the
1226	tax collector's budget in accordance with the procedures of s.
1227	195.087(2).
1228	Section 30.  Section 197.343, Florida Statutes, is amended
1229	to read:
1230	197.343  Tax notices; additional notice required.-
1231	(1)  An additional tax notice shall be sent, electronically
1232	or by postal mail, mailed by April 30 to each taxpayer whose
1233	payment has not been received. Electronic transmission of the
1234	additional tax notice may be used only with the express consent
1235	of the property owner. If the electronic transmission is
1236	returned as undeliverable, a second notice must be sent by
1237	postal mail. However, the original electronic transmission is
1238	the official notice for the purposes of this subsection. The
1239	notice shall include a description of the property and a
1240	statement that if the taxes are not paid:
1241	(a)  For real property, a tax certificate may be sold; and
1242	(b)  For tangible personal property, the property may be
1243	sold the following statement: If the taxes for ...(year)... on
1244	your property are not paid in full, a tax certificate will be
1245	sold for the delinquent taxes, and your property may be sold at
1246	a future date. Contact the tax collector's office at once.
1247	(2)  A duplicate of the additional tax notice required by
1248	subsection (1) shall be mailed to a condominium unit owner's
1249	condominium association or to a mobile home owner's homeowners'
1250	association as defined in s. 723.075 if the association has
1251	filed with the tax collector a written request and included a
1252	description of the land. The tax collector is authorized to
1253	charge a reasonable fee for the cost of this service.
1254	(2)(3)  When the taxes under s. 193.481 on subsurface
1255	rights have become delinquent and a tax certificate is to be
1256	sold under this chapter, a notice of the delinquency shall be
1257	sent given by first-class mail to the owner of the fee to which
1258	these subsurface rights are attached. The additional notice may
1259	be transmitted electronically only with the express consent of
1260	the fee owner. If the electronic transmission is returned as
1261	undeliverable, a second notice must be sent by postal mail.
1262	However, the original electronic transmission is the official
1263	notice for the purposes of this subsection. On the day of the
1264	tax sale, the fee owner shall have the right to purchase the tax
1265	certificate at the maximum rate of interest provided by law
1266	before bids are accepted for the sale of such certificate.
1267	(3)(4)  The tax collector shall send mail such additional
1268	notices as he or she considers proper and necessary or as may be
1269	required by reasonable rules of the department. An additional
1270	notice may be transmitted electronically only with the express
1271	consent of the property owner. If the notice of taxes is sent
1272	electronically and is returned as undeliverable, a second notice
1273	shall be sent by postal mail. However, the original electronic
1274	transmission is the official mailing for purpose of this
1275	section.
1276	Section 31.  Subsections (1) and (2) of section 197.344,
1277	Florida Statutes, are amended to read:
1278	197.344  Lienholders; receipt of notices and delinquent
1279	taxes.-
1280	(1)  When requested in writing, a tax notice shall be sent
1281	mailed according to the following procedures:
1282	(a)  Upon request by any taxpayer who is aged 60 years old
1283	or older over, the tax collector shall send mail the tax notice
1284	to a third party designated by the taxpayer. A duplicate copy of
1285	the notice shall be sent mailed to the taxpayer.
1286	(b)  Upon request by a mortgagee stating that the mortgagee
1287	is the trustee of an escrow account for ad valorem taxes due on
1288	the property, the tax notice shall be sent mailed to such
1289	trustee. When the original tax notice is sent mailed to such
1290	trustee, the tax collector shall send mail a duplicate notice to
1291	the owner of the property with the additional statement that the
1292	original has been sent to the trustee.
1293	(c)  Upon request by a vendee of an unrecorded or recorded
1294	contract for deed, the tax collector shall send mail a duplicate
1295	notice to such vendee.
1296
1297	The tax collector may establish cutoff dates, periods for
1298	updating the list, and any other reasonable requirements to
1299	ensure that the tax notices are sent mailed to the proper party
1300	on time. Notices shall be sent electronically or by postal mail.
1301	However, electronic transmission may be used only with the
1302	express consent of the person making the request. If the
1303	electronic transmission is returned as undeliverable, a second
1304	notice shall be sent by postal mail. However, the original
1305	electronic transmission is the official notice for the purpose
1306	of this subsection.
1307	(2)  On or before May 1 of each year, the holder or
1308	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1309	under a contract for deed, upon filing with the tax collector a
1310	description of property land so encumbered and paying a service
1311	charge of $2, may request and receive information concerning any
1312	delinquent taxes appearing on the current tax roll and
1313	certificates issued on the described property land. Upon receipt
1314	of such request, the tax collector shall furnish the following
1315	information within 60 days following the tax certificate sale:
1316	(a)  The description of property on which certificates were
1317	sold.
1318	(b)  The number of each certificate issued and to whom.
1319	(c)  The face amount of each certificate.
1320	(d)  The cost for redemption of each certificate.
1321	Section 32.  Section 197.3635, Florida Statutes, is amended
1322	to read:
1323	197.3635  Combined notice of ad valorem taxes and non-ad
1324	valorem assessments; requirements.-A form for the combined
1325	notice of ad valorem taxes and non-ad valorem assessments shall
1326	be produced and paid for by the tax collector. The form shall
1327	meet the requirements of this section and department rules and
1328	shall be subject to approval by the department. By rule, the
1329	department shall provide a format for the form of such combined
1330	notice. The form shall meet the following requirements:
1331	(1)  It shall Contain the title "Notice of Ad Valorem Taxes
1332	and Non-ad Valorem Assessments." The form It shall also contain
1333	a receipt part that can be returned along with the payment to
1334	the tax collector.
1335	(2)  It shall provide a clear partition between ad valorem
1336	taxes and non-ad valorem assessments. Such partition shall be a
1337	bold horizontal line approximately 1/8 inch thick.
1338	(2)(3)  Within the ad valorem part, it shall Contain the
1339	heading "Ad Valorem Taxes." within the ad valorem part and
1340	Within the non-ad valorem assessment part, it shall contain the
1341	heading "Non-ad Valorem Assessments." within the non-ad valorem
1342	assessment part.
1343	(3)(4)  It shall Contain the county name, the assessment
1344	year, the mailing address of the tax collector, the mailing
1345	address of one property owner, the legal description of the
1346	property to at least 25 characters, and the unique parcel or tax
1347	identification number of the property.
1348	(4)(5)  It shall Provide for the labeled disclosure of the
1349	total amount of combined levies and the total discounted amount
1350	due each month when paid in advance.
1351	(5)(6)  It shall Provide a field or portion on the front of
1352	the notice for official use for data to reflect codes useful to
1353	the tax collector.
1354	(6)(7)  Provide for the combined notice to shall be set in
1355	type that which is 8 points or larger.
1356	(7)(8)  The ad valorem part shall Contain within the ad
1357	valorem part the following:
1358	(a)  A schedule of the assessed value, exempted value, and
1359	taxable value of the property.
1360	(b)  Subheadings for columns listing taxing authorities,
1361	corresponding millage rates expressed in dollars and cents per
1362	$1,000 of taxable value, and the associated tax.
1363	(c)  A listing of taxing authorities listed in the same
1364	sequence and manner as listed on the notice required by s.
1365	200.069(4)(a), with the exception that independent special
1366	districts, municipal service taxing districts, and voted debt
1367	service millages for each taxing authority shall be listed
1368	separately. If a county has too many municipal service taxing
1369	units to list separately, it shall combine them to disclose the
1370	total number of such units and the amount of taxes levied.
1371	(8)(9)  Contain within the non-ad valorem assessment part,
1372	it shall contain the following:
1373	(a)  Subheadings for columns listing the levying
1374	authorities, corresponding assessment rates expressed in dollars
1375	and cents per unit of assessment, and the associated assessment
1376	amount.
1377	(b)  The purpose of the assessment, if the purpose is not
1378	clearly indicated by the name of the levying authority.
1379	(c)  A listing of the levying authorities in the same order
1380	as in the ad valorem part to the extent practicable. If a county
1381	has too many municipal service benefit units to list separately,
1382	it shall combine them by function.
1383	(9)(10)  It shall Provide instructions and useful
1384	information to the taxpayer. Such information and instructions
1385	shall be nontechnical to minimize confusion. The information and
1386	instructions required by this section shall be provided by
1387	department rule and shall include:
1388	(a)  Procedures to be followed when the property has been
1389	sold or conveyed.
1390	(b)  Instruction as to mailing the remittance and receipt
1391	along with a brief disclosure of the availability of discounts.
1392	(c)  Notification about delinquency and interest for
1393	delinquent payment.
1394	(d)  Notification that failure to pay the amounts due will
1395	result in a tax certificate being issued against the property.
1396	(e)  A brief statement outlining the responsibility of the
1397	tax collector, the property appraiser, and the taxing
1398	authorities. This statement shall be accompanied by directions
1399	as to which office to contact for particular questions or
1400	problems.
1401	Section 33.  Subsections (2) and (4) of section 197.373,
1402	Florida Statutes, are amended to read:
1403	197.373  Payment of portion of taxes.-
1404	(2)  The request must be made at least 45 15 days before
1405	prior to the tax certificate sale.
1406	(4)  This section does not apply to assessments and
1407	collections relating to fee timeshare real property made
1408	pursuant to the provisions of s. 192.037.
1409	Section 34.  Subsection (1) of section 197.374, Florida
1410	Statutes, is amended to read:
1411	197.374  Partial payment of current year taxes.-
1412	(1)  As used in this section, the term "partial payment"
1413	means a payment that is less than the full amount of taxes due.
1414	The term does not include payments made pursuant to s. 194.171,
1415	s. 196.295, s. 197.222, s. 197.252, or s. 197.2524 s. 197.303.
1416	Section 35.  Subsections (1) and (3) of section 197.402,
1417	Florida Statutes, are amended to read:
1418	197.402  Advertisement of real or personal property with
1419	delinquent taxes.-
1420	(1)  If Whenever legal advertisements are required, the
1421	board of county commissioners shall select the newspaper as
1422	provided in chapter 50. The office of the tax collector shall
1423	pay all newspaper charges, and the proportionate cost of the
1424	advertisements shall be added to the delinquent taxes when they
1425	are collected.
1426	(3)  Except as provided in s. 197.432(4), on or before June
1427	1 or the 60th day after the date of delinquency, whichever is
1428	later, the tax collector shall advertise once each week for 3
1429	weeks and shall sell tax certificates on all real property
1430	having with delinquent taxes. If the deadline falls on a
1431	Saturday, Sunday, or legal holiday, it is extended to the next
1432	working day. The tax collector shall make a list of such
1433	properties in the same order in which the property was lands
1434	were assessed, specifying the amount due on each parcel,
1435	including interest at the rate of 18 percent per year from the
1436	date of delinquency to the date of sale; the cost of
1437	advertising; and the expense of sale. For sales that commence on
1438	or before June 1, all certificates shall be issued effective as
1439	of the date of the first day of the sale and the interest to be
1440	paid to the certificateholder shall include the month of June.
1441	Section 36.  Section 197.403, Florida Statutes, is amended
1442	to read:
1443	197.403  Publisher to furnish copy of advertisement to tax
1444	collector; Proof of publication; fees.-The newspaper publishing
1445	the notice of a tax sale shall furnish transmit by mail a copy
1446	of the paper containing each notice to the tax collector within
1447	10 days after the last required publication. When the
1448	publication of the tax sale notice is completed as provided by
1449	law, the publisher shall make an affidavit, in the form
1450	prescribed by the department, which shall be delivered to the
1451	tax collector and annexed to the report of certificates sold for
1452	taxes as provided by s. 197.432(9) s. 197.432(8).
1453	Section 37.  Subsections (5) and (10) of section 197.413,
1454	Florida Statutes, are amended to read:
1455	197.413  Delinquent personal property taxes; warrants;
1456	court order for levy and seizure of personal property; seizure;
1457	fees of tax collectors.-
1458	(5)  Upon the filing of the such petition, the clerk of the
1459	court shall notify each delinquent taxpayer listed in the
1460	petition that a petition has been filed and that, upon
1461	ratification and confirmation of the petition, the tax collector
1462	is will be authorized to issue warrants and levy upon, seize,
1463	and sell so much of the personal property as to satisfy the
1464	delinquent taxes, plus costs, interest, attorney's fees, and
1465	other charges. The Such notice shall be given by certified mail,
1466	return receipt requested. If the clerk of court and the tax
1467	collector agree, the tax collector may provide the notice.
1468	(10)  The tax collector is entitled to a fee of $10 $2 from
1469	each delinquent taxpayer at the time delinquent taxes are
1470	collected. The tax collector is entitled to receive an
1471	additional $8 for each warrant issued.
1472	Section 38.  Section 197.414, Florida Statutes, is amended
1473	to read:
1474	197.414  Tax collector to keep Record of warrants and
1475	levies on tangible personal property.-The tax collector shall
1476	keep a record of all warrants and levies made under this chapter
1477	and shall note on such record the date of payment, the amount of
1478	money, if any, received, and the disposition thereof made by him
1479	or her. Such record shall be known as "the tangible personal
1480	property tax warrant register." and the form thereof shall be
1481	prescribed by the Department of Revenue. The warrant register
1482	may be maintained in paper or electronic form.
1483	Section 39.  Subsections (1) and (2) of section 197.4155,
1484	Florida Statutes, are amended to read:
1485	197.4155  Delinquent personal property taxes; installment
1486	payment program.-
1487	(1)  A county tax collector may implement a an installment
1488	payment program for the payment of delinquent personal property
1489	taxes. If implemented, the program must be available, upon
1490	application to the tax collector, to each delinquent personal
1491	property taxpayer whose delinquent personal property taxes
1492	exceed $1,000. The tax collector shall require each taxpayer who
1493	requests to participate in the program to submit an application
1494	on a form prescribed by the tax collector which, at a minimum,
1495	must include the name, address, a description of the property
1496	subject to personal property taxes, and the amount of the
1497	personal property taxes owed by the taxpayer.
1498	(2)  Within 10 days after a taxpayer who owes delinquent
1499	personal property taxes submits the required application, the
1500	tax collector may shall prescribe a an installment payment plan
1501	for the full payment of the taxpayer's delinquent personal
1502	property taxes, including any delinquency charges, interest, and
1503	costs allowed by this chapter. The plan must be in writing and
1504	must be delivered to the taxpayer after it is prescribed. When
1505	At the time the plan is developed, the tax collector may
1506	consider a taxpayer's current and anticipated future ability to
1507	pay over the time period of a potential installment payment
1508	plan. The plan must provide that if the taxpayer does not follow
1509	the payment terms or fails to timely file returns or pay current
1510	obligations after the date of the payment plan, the taxpayer is
1511	will be considered delinquent under the terms of the plan, and
1512	any unpaid balance of tax, penalty, or interest scheduled in the
1513	payment plan will be due and payable immediately. The plan must
1514	also provide that unpaid tax amounts bear interest as provided
1515	by law. In prescribing a such an installment payment plan, the
1516	tax collector may exercise flexibility as to the dates, amounts,
1517	and number of payments required to collect all delinquent
1518	personal property taxes owed by the taxpayer, except that the
1519	plan must provide for the full satisfaction of all amounts owed
1520	by the taxpayer within by no later than 3 years after the due
1521	date of the first payment under the plan.
1522	Section 40.  Section 197.416, Florida Statutes, is amended
1523	to read:
1524	197.416  Continuing duty of the tax collector to collect
1525	delinquent tax warrants; limitation of actions.-It is shall be
1526	the duty of the tax collector issuing a tax warrant for the
1527	collection of delinquent tangible personal property taxes to
1528	continue from time to time his or her efforts to collect such
1529	taxes for a period of 7 years after from the date of the
1530	ratification issuance of the warrant. After the expiration of 7
1531	years, the warrant is will be barred by this statute of
1532	limitation, and no action may be maintained in any court. A tax
1533	collector or his or her successor is shall not be relieved of
1534	accountability for collection of any taxes assessed on tangible
1535	personal property until he or she has completely performed every
1536	duty devolving upon the tax collector as required by law.
1537	Section 41.  Subsection (1) of section 197.417, Florida
1538	Statutes, is amended to read:
1539	197.417  Sale of personal property after seizure.-
1540	(1)  When personal property is levied upon for delinquent
1541	taxes as provided for in s. 197.413, at least 7 15 days before
1542	the sale the tax collector shall give public notice by
1543	advertisement of the time and place of sale of the property to
1544	be sold. The notice shall be posted in at least two three public
1545	places in the county, one of which shall be at the courthouse,
1546	and the property shall be sold at public auction at the location
1547	noted in the advertisement. Notice posted on the Internet
1548	qualifies as one location. The property sold shall be present if
1549	practical. If the sale is conducted electronically, a
1550	description of the property and a photograph, when practical,
1551	shall be available. At any time before the sale the owner or
1552	claimant of the property may release the property by the payment
1553	of the taxes, plus delinquent charges, interest, and costs, for
1554	which the property was liable to be sold. In all cases,
1555	immediate payment for the property shall be required. In case
1556	such a sale is made, the tax collector shall be entitled to the
1557	same fees and charges as are allowed sheriffs upon execution
1558	sales.
1559	Section 42.  Section 197.432, Florida Statutes, is amended
1560	to read:
1561	197.432  Sale of tax certificates for unpaid taxes.-
1562	(1)  On the day and approximately at the time designated in
1563	the notice of the sale, the tax collector shall commence the
1564	sale of tax certificates on the real property those lands on
1565	which taxes have not been paid. The tax collector, and he or she
1566	shall continue the sale from day to day until each certificate
1567	is sold to pay the taxes, interest, costs, and charges on the
1568	parcel described in the certificate. In case there are no
1569	bidders, the certificate shall be issued to the county. The tax
1570	collector shall offer all certificates on the property lands as
1571	they are listed on the tax roll assessed. The tax collector may
1572	conduct the sale of tax certificates for unpaid taxes pursuant
1573	to this section by electronic means, which may allow for proxy
1574	bidding. Such electronic means must comply with the procedures
1575	provided in this chapter. A tax collector who chooses to conduct
1576	such electronic sales may receive electronic deposits and
1577	payments related to the tax certificate sale.
1578	(2)  A lien created through the sale of a tax certificate
1579	may not be enforced in any manner except as prescribed in this
1580	chapter.
1581	(3)  If the Delinquent real property taxes on a real
1582	property and all interest, costs, and charges are paid before a
1583	tax certificate is awarded to a buyer or struck to the county
1584	the tax collector may not issue the tax certificate of all
1585	governmental units due on a parcel of land in any one year shall
1586	be combined into one certificate. After a tax certificate is
1587	awarded to a buyer or struck to the county, the delinquent
1588	taxes, interest, costs, and charges are paid by the redemption
1589	of the tax certificate.
1590	(4)  A tax certificate representing less than $250 $100 in
1591	delinquent taxes on property that has been granted a homestead
1592	exemption for the year in which the delinquent taxes were
1593	assessed may not be sold at public auction or by electronic sale
1594	as provided in subsection (1) (16) but must shall be issued by
1595	the tax collector to the county at the maximum rate of interest
1596	allowed by this chapter. The provisions of s. 197.4725 or s.
1597	197.502(3) may shall not be invoked if as long as the homestead
1598	exemption is granted to the person who received the homestead
1599	exemption for the year in which the tax certificate was issued.
1600	However, if when all such tax certificates and accrued interest
1601	thereon represent an amount of $250 $100 or more, the provisions
1602	of s. 197.502(3) shall be invoked.
1603	(5)  A tax certificate that has not been sold on property
1604	for which a tax deed application is pending shall be struck to
1605	the county.
1606	(6)(5)  Each certificate shall be awarded struck off to the
1607	person who will pay the taxes, interest, costs, and charges and
1608	will demand the lowest rate of interest, not in excess of the
1609	maximum rate of interest allowed by this chapter. The tax
1610	collector shall accept bids in even increments and in fractional
1611	interest rate bids of one-quarter of 1 percent only. Proxy
1612	bidding is valid if authorized or accepted by the potential
1613	buyer of the certificate. If multiple bidders offer the same
1614	lowest rate of interest, the tax collector shall determine the
1615	method of selecting the bidder to whom the certificate will be
1616	awarded. Acceptable methods include the bid received first or
1617	use of a random number generator. If a certificate is not
1618	purchased there is no buyer, the certificate shall be struck
1619	issued to the county at the maximum rate of interest allowed by
1620	this chapter.
1621	(7)(6)  The tax collector may shall require immediate
1622	payment of a reasonable deposit from any person who wishes to
1623	bid for a tax certificate. A person who fails or refuses to pay
1624	any bid made by, or on behalf of, such person him or her is not
1625	entitled to bid or have any other bid accepted or
1626	except as authorized by the tax collector until a new
1627	100 percent of the amount of estimated purchases has been paid
1628	to the tax collector. When tax certificates are ready for
1629	issuance, The tax collector shall provide written or electronic
1630	notice when certificates are notify each person to whom a
1631	certificate was struck off that the certificate is ready for
1632	issuance. and Payment must be made within 48 hours after from
1633	the transmission of the electronic notice by the tax collector
1634	or receipt of the written notice by the certificate buyer
1635	mailing of such notice or, at the tax collector's discretion,
1636	all or any portion of the deposit placed by the bidder may be
1637	the deposit shall be forfeited and the bid canceled. In any
1638	event, Payment must shall be made before the issuance delivery
1639	of the certificate by the tax collector. If the tax collector
1640	determines that payment has been requested in error, the tax
1641	collector shall issue a refund within 15 business days after
1642	such payment. Any refund issued after 15 business days shall be
1643	issued with interest at the rate of 5 percent per annum.
1644	(8)(7)  The form of the certificate shall be as prescribed
1645	by the department. Upon the cancellation of a any bid:, the tax
1646	collector shall resell that certificate the following day or as
1647	soon thereafter as possible, provided the certificate is sold
1648	within 10 days after cancellation of such bid.
1649	(a)  If the sale has not been adjourned, the tax collector
1650	shall reoffer the certificate for sale.
1651	(b)  If the sale has been adjourned, the tax collector
1652	shall reoffer the certificate at a subsequent sale. Before the
1653	subsequent sale, the parcels must be readvertised pursuant to s.
1654	197.402(3).
1655	(9)(8)  The tax collector shall maintain records make a
1656	list of all the certificates sold for taxes, showing the date of
1657	the sale, the number of each certificate, the name of the owner
1658	as returned, a description of the property land within the
1659	certificate, the name of the purchaser, the interest rate bid,
1660	and the amount for which sale was made. Such records may be
1661	maintained electronically and shall This list shall be cited
1662	known as the "list of tax certificates sold." The tax collector
1663	shall append to the list a certificate setting forth the fact
1664	that the sale was made in accordance with this chapter.
1665	(10)(9)  A certificate may not be sold on, and a nor is any
1666	lien is not created in, property owned by any governmental unit
1667	the property of which has become subject to taxation due to
1668	lease of the property to a nongovernmental lessee. The
1669	delinquent taxes shall be enforced and collected in the manner
1670	provided in s. 196.199(8). However, the ad valorem real property
1671	taxes levied on a leasehold that is taxed as real property under
1672	s. 196.199(2)(b), and for which no rental payments are due under
1673	the agreement that created the leasehold or for which payments
1674	required under the original leasehold agreement have been waived
1675	or prohibited by law before January 1, 1993, must be paid by the
1676	lessee. If the taxes are unpaid, the delinquent taxes become a
1677	lien on the leasehold and may be collected and enforced under
1678	this chapter.
1679	(11)(10)  Any tax certificates that issued pursuant to this
1680	section after January 1, 1977, which are void due to an error of
1681	the property appraiser, the tax collector, or the taxing or
1682	levying authority any other county official, or any municipal
1683	official and which are subsequently canceled, or which are
1684	corrected or amended, pursuant to this chapter or chapter 196,
1685	shall earn interest at the rate of 8 percent per year, simple
1686	interest, or the rate of interest bid at the tax certificate
1687	sale, whichever is less, calculated monthly from the date the
1688	certificate was purchased until the date the tax collector
1689	issues the refund is ordered. Refunds made on tax certificates
1690	that are corrected or void shall be processed in accordance with
1691	the procedure set forth in s. 197.182, except that the 4-year
1692	time period provided for in s. 197.182(1)(e) s. 197.182(1)(c)
1693	does not apply to or bar refunds resulting from correction or
1694	cancellation of certificates and release of tax deeds as
1695	authorized herein.
1696	(12)(11)  When tax certificates are advertised for sale,
1697	The tax collector is shall be entitled to a commission of 5
1698	percent on the amount of the delinquent taxes and interest when
1699	a tax certificate is sold actual sale is made. The commission
1700	must be included on the face value of the certificate. However,
1701	the tax collector is shall not be entitled to a any commission
1702	for a certificate that is struck the sale of certificates made
1703	to the county until the certificate is redeemed or purchased
1704	commission is paid upon the redemption or sale of the tax
1705	certificates. If When a tax deed is issued to the county, the
1706	tax collector may shall not receive his or her commission for
1707	the certificates until after the property is sold and conveyed
1708	by the county.
1709	(12)  All tax certificates issued to the county shall be
1710	held by the tax collector of the county where the lands covered
1711	by the certificates are located.
1712	(13)  Delinquent taxes on real property may be paid after
1713	the date of delinquency but prior to the sale of a tax
1714	certificate by paying all costs, advertising charges, and
1715	interest.
1716	(13)(14)  The holder of a tax certificate may not directly,
1717	through an agent, or otherwise initiate contact with the owner
1718	of property upon which he or she holds a tax certificate to
1719	encourage or demand payment until 2 years after have elapsed
1720	since April 1 of the year of issuance of the tax certificate.
1721	(14)(15)  Any holder of a tax certificate who, prior to the
1722	date 2 years after April 1 of the year of issuance of the tax
1723	certificate, initiates, or whose agent initiates, contact with
1724	the property owner upon which he or she holds a certificate
1725	encouraging or demanding payment may be barred by the tax
1726	collector from bidding at a tax certificate sale. Unfair or
1727	deceptive contact by the holder of a tax certificate to a
1728	property owner to obtain payment is an unfair and deceptive
1729	trade practice, as referenced in s. 501.204(1), regardless of
1730	whether the tax certificate is redeemed. Such unfair or
1731	deceptive contact is actionable under ss. 501.2075-501.211. If
1732	the property owner later redeems the certificate in reliance on
1733	the deceptive or unfair practice, the unfair or deceptive
1734	contact is actionable under applicable laws prohibiting fraud.
1735	(16)  The county tax collector may conduct the sale of tax
1736	certificates for unpaid taxes pursuant to this section by
1737	electronic means. Such electronic sales shall comply with the
1738	procedures provided in this chapter. The tax collector shall
1739	provide access to such electronic sale by computer terminals
1740	open to the public at a designated location. A tax collector who
1741	chooses to conduct such electronic sales may receive electronic
1742	deposits and payments related to the tax certificate sale.
1743	Section 43.  Section 197.4325, Florida Statutes, is amended
1744	to read:
1745	197.4325  Procedure when checks received for payment of
1746	taxes or tax certificates is are dishonored.-
1747	(1)(a)  Within 10 days after a payment for taxes check
1748	received by the tax collector for payment of taxes is
1749	dishonored, the tax collector shall notify the payor maker of
1750	the check that the payment check has been dishonored. If the
1751	official receipt is canceled for nonpayment, the tax collector
1752	shall cancel the official receipt issued for the dishonored
1753	check and shall make an entry on the tax roll that the receipt
1754	was canceled because of a dishonored payment check. Where
1755	practicable, The tax collector may shall make a reasonable
1756	effort to collect the moneys due before canceling the receipt.
1757	(b)  The tax collector shall retain a copy of the canceled
1758	tax receipt and the dishonored check for the period of time
1759	required by law.
1760	(2)(a)  If When a payment check received by the tax
1761	collector for the purchase of a tax certificate is dishonored
1762	and: the certificate has not been delivered to the bidder, the
1763	tax collector shall retain the deposit and resell the tax
1764	certificate. If the certificate has been delivered to the
1765	bidder, the tax collector shall notify the department, and, upon
1766	approval by the department, the certificate shall be canceled
1767	and resold.
1768	(b)  When a bidder's deposit is forfeited, the tax
1769	collector shall retain the deposit and resell the tax
1770	certificate.
1771	(a)1.  If The tax certificate sale has been adjourned, the
1772	tax collector shall readvertise the tax certificate to be
1773	resold. If When the bidder's deposit is forfeited and the
1774	certificate is readvertised, the deposit shall be used to pay
1775	the advertising fees before other costs or charges are imposed.
1776	Any portion of the bidder's forfeit deposit that remains after
1777	advertising and other costs or charges have been paid shall be
1778	deposited by the tax collector into his or her official office
1779	account. If the tax collector fails to require a deposit and tax
1780	certificates are resold, the advertising charges required for
1781	the second sale may shall not be added to the face value of the
1782	tax certificate.
1783	(b)2.  If The tax certificate sale has not been adjourned,
1784	the tax collector shall cancel the previous bid pursuant to s.
1785	197.432(8)(a) and reoffer the certificate for sale add the
1786	certificates to be resold to the sale list and continue the sale
1787	until all tax certificates are sold.
1788	Section 44.  Subsection (2) of section 197.442, Florida
1789	Statutes, is amended to read:
1790	197.442  Tax collector not to sell certificates on land on
1791	which taxes have been paid; penalty.-
1792	(2)  The office of the tax collector shall be responsible
1793	to the publisher for costs of advertising property lands on
1794	which the taxes have been paid, and the office of the property
1795	appraiser shall be responsible to the publisher for the costs of
1796	advertising property lands doubly assessed or assessed in error.
1797	Section 45.  Section 197.443, Florida Statutes, is amended
1798	to read:
1799	197.443  Cancellation of void tax certificates; correction
1800	of tax certificates; procedure.-
1801	(1)  The tax collector shall forward a certificate of error
1802	to the department and enter a memorandum of error upon the list
1803	of certificates sold for taxes if When a tax certificate on
1804	lands has been sold for unpaid taxes and:
1805	(a)  The tax certificate evidencing the sale is void
1806	because the taxes on the property lands have been paid;
1807	(b)  The property was lands were not subject to taxation at
1808	the time of the assessment on which they were sold;
1809	(c)  The description of the property in the tax certificate
1810	is void or has been corrected or amended;
1811	(d)  An error of commission or omission has occurred which
1812	invalidates the sale;
1813	(e)  The circuit court has voided the tax certificate by a
1814	suit to cancel the tax certificate by the holder;
1815	(f)  The tax certificate is void for any other reason; or
1816	(g)  An error in assessed value has occurred for which the
1817	tax certificate may be corrected.,
1818
1819	the tax collector shall forward a certificate of such error to
1820	the department and enter upon the list of certificates sold for
1821	taxes a memorandum of such error.
1822	(2)  The department, upon receipt of the such certificate
1823	of error, if satisfied of the correctness of the certificate of
1824	error or upon receipt of a court order, shall notify the tax
1825	collector, who shall cancel or correct the certificate. A tax
1826	certificate correction or cancellation that has been ordered by
1827	a court or requested by the tax certificateholder and that does
1828	not result from a change made in the assessed value on a tax
1829	roll certified to the tax collector shall be made by the tax
1830	collector without order from the department.
1831	(3)(2)  The holder of a tax certificate who pays, redeems,
1832	or causes to be corrected or to be canceled and surrendered by
1833	any other tax certificates, or who pays any subsequent and
1834	omitted taxes or costs, in connection with the foreclosure of a
1835	tax certificate or tax deed that is, and when such other
1836	certificates or such subsequent and omitted taxes are void or
1837	corrected for any reason, the person paying, redeeming, or
1838	causing to be corrected or to be canceled and surrendered the
1839	other tax certificates or paying the other subsequent and
1840	omitted taxes is entitled to a refund obtain the return of the
1841	amount paid together with interest calculated monthly from the
1842	date of payment through the day of issuance of the refund at the
1843	rate specified in s. 197.432(11) therefor.
1844	(a)  The county officer or taxing or levying authority
1845	that, as the case may be, which causes an error that results in
1846	the voiding issuance of a void tax certificate shall be charged
1847	for the costs of advertising incurred in the sale of a new the
1848	tax certificate.
1849	(b)  If When the owner of a tax certificate requests that
1850	the certificate be canceled for any reason, or that the amount
1851	of the certificate be amended as a result of payments received
1852	due to an intervening bankruptcy or receivership, but does not
1853	seek a refund, the tax collector shall cancel or amend the tax
1854	certificate and a refund shall not be processed. The tax
1855	collector shall require the owner of the tax certificate to
1856	execute a written statement that he or she is the holder of the
1857	tax certificate, that he or she wishes the certificate to be
1858	canceled or amended, and that a refund is not expected and is
1859	not to be made.
1860	(4)(3)  If When the tax certificate or a tax deed based
1861	upon the certificate is held by an individual, the collector
1862	shall at once notify the original purchaser of the certificate
1863	or tax deed or the subsequent holder thereof, if known, that
1864	upon the voluntary surrender of the certificate or deed of
1865	release of any his or her rights under the tax deed, a refund
1866	will be made of the amount received by the governmental units
1867	for the certificate or deed, plus $1 for the deed of release.
1868	(5)(4)  The refund shall be made in accordance with the
1869	procedure set forth in s. 197.182, except that the 4-year time
1870	period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1871	not apply to or bar refunds resulting from correction or
1872	cancellation of certificates and release of tax deeds as
1873	authorized in this section herein.
1874	Section 46.  Section 197.462, Florida Statutes, is amended
1875	to read:
1876	197.462  Transfer of tax certificates held by individuals.-
1877	(1)  All tax certificates issued to an individual may be
1878	transferred by endorsement at any time before they are redeemed
1879	or a tax deed is executed thereunder.
1880	(2)  The official endorsement of a tax certificate by the
1881	tax collector with the date and the amount received and its
1882	entry on the record of tax certificates sold shall be sufficient
1883	evidence of the assignment of it.
1884	(2)(3)  The tax collector shall record the transfer on the
1885	record of tax certificates sold.
1886	(3)(4)  The tax collector shall receive $2.25 as a service
1887	charge for each transfer endorsement.
1888	Section 47.  Section 197.472, Florida Statutes, is amended
1889	to read:
1890	197.472  Redemption of tax certificates.-
1891	(1)  Any person may redeem a tax certificate or purchase a
1892	county-held certificate at any time after the certificate is
1893	issued and before a tax deed is issued or the property is placed
1894	on the list of lands available for sale. The person redeeming or
1895	purchasing a tax certificate shall pay to the tax collector in
1896	the county where the land is situated the face amount plus all
1897	interest, costs, and charges. of the certificate or the part
1898	thereof that the part or interest purchased or redeemed bears to
1899	the whole. Upon purchase or redemption being made, the person
1900	shall pay all taxes, interest, costs, charges, and omitted
1901	taxes, if any, as provided by law upon the part or parts of the
1902	certificate so purchased or redeemed.
1903	(2)  When a tax certificate is redeemed and the interest
1904	earned on the tax certificate is less than 5 percent of the face
1905	amount of the certificate, a mandatory minimum interest charge
1906	of an absolute 5 percent shall be levied upon the face value of
1907	the tax certificate. The person redeeming the tax certificate
1908	shall pay the interest rate due on the certificate or the 5
1909	percent 5-percent mandatory minimum interest charge, whichever
1910	is greater. This subsection applies to all county-held tax
1911	certificates and all individual tax certificates except those
1912	with an interest rate bid of zero percent.
1913	(3)  After an application for a tax deed is filed but
1914	before a tax deed is issued, a person who wishes to redeem the
1915	tax certificates issued against a property must pay all
1916	principle, fees, and interest that would constitute the minimum
1917	bid under s. 197.542 were the tax deed sale held the date of
1918	redemption.
1919	(4)(3)  The tax collector shall receive a fee of $6.25 for
1920	each tax certificate purchased or redeemed.
1921	(5)(4)  When only A portion of a certificate may be is
1922	being redeemed only if or purchased and such portion can be
1923	ascertained by legal description and the portion to be redeemed
1924	is evidenced by a contract for sale or recorded deed., The tax
1925	collector shall make a written request for apportionment to the
1926	property appraiser, and. within 15 days after such request, the
1927	property appraiser shall furnish the tax collector a certificate
1928	apportioning the value to that portion sought to be redeemed and
1929	to the remaining land covered by the certificate.
1930	(5)  When a tax certificate is purchased or redeemed, the
1931	tax collector shall give to the person a receipt and certificate
1932	showing the amount paid for the purchase or redemption, a
1933	description of the land, and the date, number, and amount of the
1934	certificate, certificates, or part of certificate which is
1935	purchased or redeemed, which shall be in the form prescribed by
1936	the department. If a tax certificate is redeemed in full, the
1937	certificate shall be surrendered to the tax collector by the
1938	original purchaser and canceled by the tax collector. If only a
1939	part is purchased or redeemed, the portion and description of
1940	land, with date of purchase or redemption, shall be endorsed on
1941	the certificate by the tax collector. The certificate shall be
1942	retained by the owner, or the tax collector if the certificate
1943	is a county-held certificate, subject to the endorsement. The
1944	purchase or redemption shall be entered by the tax collector on
1945	the record of tax certificates sold.
1946	(6)  After When a tax certificate is has been purchased or
1947	redeemed, the tax collector shall pay to the owner of the tax
1948	certificate the amount received by the tax collector less the
1949	redemption fee within 15 business days after the date of receipt
1950	of the redemption. If the payment to the tax certificate owner
1951	is not issued within 15 business days, the tax collector shall
1952	pay interest at the rate of 5 percent per annum to the
1953	certificate owner service charges. Along with the payment, the
1954	tax collector shall identify the certificates redeemed and the
1955	amount paid for each certificate. However, if the tax collector
1956	pays the certificateholder electronically, the certificates
1957	redeemed and the amounts paid for each certificate shall be
1958	provided electronically by facsimile or electronic mail within
1959	24 hours after payment.
1960	(7)  Nothing in this section shall be deemed to deny any
1961	person the right to purchase or redeem any outstanding tax
1962	certificate in accordance with the law in force when it was
1963	issued. However, the provisions of s. 197.573 relating to
1964	survival of restrictions and covenants after the issuance of a
1965	tax deed are not repealed by this chapter and apply regardless
1966	of the manner in which the tax deed was issued.
1967	(8)  The provisions of subsection (5) (4) do not apply to
1968	collections relating to fee timeshare real property made
1969	pursuant to the provisions of s. 192.037.
1970	Section 48.  Section 197.4725, Florida Statutes, is created
1971	to read:
1972	197.4725  Purchase of county-held tax certificates.-
1973	(1)  Any person may purchase a county-held tax certificate
1974	at any time after the tax certificate is issued and before a tax
1975	deed application is made. The person purchasing a county-held
1976	tax certificate shall pay to the tax collector the face amount
1977	plus all interest, costs, and charges or, subject to s.
1978	197.472(4), the part described in the tax certificate.
1979	(2)  If a county-held tax certificate is purchased, the
1980	interest earned shall be calculated at 1.5 percent per month, or
1981	a fraction thereof, to the date of purchase.
1982	(3)  The tax collector shall receive a fee of $6.25 for
1983	each county-held tax certificate purchased.
1984	(4)  This section does not apply to collections relating to
1985	fee timeshare real property made pursuant to s. 192.037.
1986	(5)  The tax collector may use electronic means to make
1987	known county-held tax certificates that are available for
1988	purchase and to complete the purchase. The tax collector may
1989	charge a reasonable fee for costs incurred in providing such
1990	electronic services.
1991	(6)  The purchaser of a county-held tax certificate shall
1992	be issued a new tax certificate with a face value that includes
1993	all sums paid to acquire the certificate from the county,
1994	including accrued interest and charges paid under to this
1995	section. The date the county-held certificate was issued shall
1996	be the date used to determine the date on which an application
1997	for tax deed may be made. The date that the new certificate is
1998	purchased is the date that must be used to calculate the
1999	interest or minimum charge due if the certificate is redeemed.
2000	Section 49.  Section 197.473, Florida Statutes, is amended
2001	to read:
2002	197.473  Disposition of unclaimed redemption moneys.-
2003	(1)  After Money paid to the tax collector for the
2004	redemption of a tax certificate or a tax deed application that
2005	certificates has been held for 90 days, which money is payable
2006	to the holder of a redeemed tax certificate but for which no
2007	claim has been made, or which fails to be presented for payment,
2008	is considered unclaimed as defined in s. 717.113 and shall be
2009	remitted to the state pursuant to s. 717.117, on the first day
2010	of the following quarter the tax collector shall remit such
2011	unclaimed moneys to the board of county commissioners, less the
2012	sum of $5 on each $100 or fraction thereof which shall be
2013	retained by the tax collector as service charges.
2014	(2)  Two years after the date the unclaimed redemption
2015	moneys were remitted to the board of county commissioners, all
2016	claims to such moneys are forever barred, and such moneys become
2017	the property of the county.
2018	Section 50.  Section 197.482, Florida Statutes, is amended
2019	to read:
2020	197.482  Expiration Limitation upon lien of tax
2021	certificate.-
2022	(1)  Seven After the expiration of 7 years after from the
2023	date of issuance of a tax certificate, which is the date of the
2024	first day of the tax certificate sale as advertised under s.
2025	197.432, of a tax certificate, if a tax deed has not been
2026	applied for on the property covered by the certificate, and no
2027	other administrative or legal proceeding, including a
2028	bankruptcy, has existed of record, the tax certificate is null
2029	and void, and the tax collector shall be canceled. The tax
2030	collector shall note cancel the tax certificate, noting the date
2031	of the cancellation of the tax certificate upon all appropriate
2032	records in his or her office. The tax collector shall complete
2033	the cancellation by entering opposite the record of the 7-year-
2034	old tax certificate a notation in substantially the following
2035	form: "Canceled by Act of 1973 Florida Legislature." All
2036	certificates outstanding July 1, 1973, shall have a life of 20
2037	years from the date of issue. This section subsection does not
2038	apply to deferred payment tax certificates.
2039	(2)  The provisions and limitations herein prescribed for
2040	tax certificates do not apply to tax certificates which were
2041	sold under the provisions of chapter 18296, Laws of Florida,
2042	1937, commonly known as the "Murphy Act."
2043	Section 51.  Section 197.492, Florida Statutes, is amended
2044	to read:
2045	197.492  Errors and insolvencies report list.-On or before
2046	the 60th day after the tax certificate sale is adjourned, the
2047	tax collector shall certify make out a report to the board of
2048	county commissioners a report separately showing the discounts,
2049	errors, double assessments, and insolvencies relating to tax
2050	collections for which credit is to be given, including in every
2051	case except discounts, the names of the parties on whose account
2052	the credit is to be allowed. The report may be submitted in an
2053	electronic format. The board of county commissioners, upon
2054	receiving the report, shall examine it; make such investigations
2055	as may be necessary; and, if the board discovers that the tax
2056	collector has taken credit as an insolvent item any personal
2057	property tax due by a solvent taxpayer, charge the amount of
2058	taxes represented by such item to the tax collector and not
2059	approve the report until the tax collector strikes such item
2060	from the record.
2061	Section 52.  Section 197.502, Florida Statutes, is amended
2062	to read:
2063	197.502  Application for obtaining tax deed by holder of
2064	tax sale certificate; fees.-
2065	(1)  The holder of a any tax certificate, other than the
2066	county, at any time after 2 years have elapsed since April 1 of
2067	the year of issuance of the tax certificate and before the
2068	cancellation expiration of the certificate 7 years from the date
2069	of issuance, may file the certificate and an application for a
2070	tax deed with the tax collector of the county where the property
2071	lands described in the certificate is are located. The
2072	application may be made on the entire parcel of property or any
2073	part thereof which is capable of being readily separated from
2074	the whole. The tax collector may charge shall be allowed a tax
2075	deed application fee of $75, plus reimbursement for any fee
2076	charged to the tax collector by a vendor for providing an
2077	electronic tax deed application program or service.
2078	(2)  A certificateholder, other than the county, may notify
2079	the tax collector at any time of the certificateholder's intent
2080	to make application for tax deed. However, if the tax deed
2081	application will be filed within the month of the earliest date
2082	allowed pursuant to subsection (1), the certificateholder must
2083	provide the tax collector with a notice of intent to make
2084	application no later than 30 days before the date of
2085	application. The tax collector shall notify the
2086	certificateholder of the total amount due or the estimated
2087	amount due, which must include the amount due for redemption or
2088	purchase of all other outstanding tax certificates, plus
2089	interest; any omitted taxes, plus interest; any delinquent
2090	taxes, plus interest; any costs of an electronic tax deed sale;
2091	and current taxes, if due, which cover the land. The tax
2092	collector shall provide this notice at the earliest possible
2093	date but no later than 30 days following the tax collector's
2094	receipt of the certficateholder's notice of intent to make
2095	application. The certificateholder shall pay the total amount
2096	due or the estimated amount due at the time of application. If
2097	the tax collector estimates the costs to redeem the outstanding
2098	certificates, the tax collector must provide a final statement
2099	of the costs within 60 days after receipt of the application.
2100	The applicant shall pay any additional amounts due within 10
2101	days after receipt of a final statement. The tax collector shall
2102	refund any overpayments with interest at the rate of 5 percent
2103	per annum compounded annually within 10 days after providing the
2104	final statement. Any certificateholder, other than the county,
2105	who makes application for a tax deed shall pay the tax collector
2106	at the time of application all amounts required for redemption
2107	or purchase of all other outstanding tax certificates, plus
2108	interest, any omitted taxes, plus interest, any delinquent
2109	taxes, plus interest, and current taxes, if due, covering the
2110	land.
2111	(3)  The county in which where the property lands described
2112	in the certificate is are located shall apply make application
2113	for a tax deed on all county-held certificates on property
2114	valued at $5,000 or more on the property appraiser's most recent
2115	assessment roll, except deferred payment tax certificates, and
2116	may apply for tax deeds make application on those certificates
2117	on property valued at less than $5,000 on the property
2118	appraiser's most recent assessment roll. The Such application
2119	shall be made 2 years after April 1 of the year of issuance of
2120	the certificates or as soon thereafter as is reasonable. Upon
2121	application for a tax deed, the county shall deposit with the
2122	tax collector all applicable costs and fees, but may shall not
2123	deposit any money to cover the redemption of other outstanding
2124	certificates covering the property land. The tax collector may
2125	charge a tax deed application fee of $75, plus reimbursement for
2126	any fee charged to the tax collector by a vendor for providing
2127	an electronic tax deed application program or service.
2128	(4)  The tax collector shall deliver to the clerk of the
2129	circuit court a statement that payment has been made for all
2130	outstanding certificates or, if the certificate is held by the
2131	county, that all appropriate fees have been deposited, and
2132	stating that the following persons are to be notified prior to
2133	the sale of the property:
2134	(a)  Any legal titleholder of record if the address of the
2135	owner appears on the record of conveyance of the property lands
2136	to the owner. However, if the legal titleholder of record is the
2137	same as the person to whom the property was assessed on the tax
2138	roll for the year in which the property was last assessed, then
2139	the notice may only be mailed to the address of the legal
2140	titleholder as it appears on the latest assessment roll.
2141	(b)  Any lienholder of record who has recorded a lien
2142	against the property described in the tax certificate if an
2143	address appears on the recorded lien.
2144	(c)  Any mortgagee of record if an address appears on the
2145	recorded mortgage.
2146	(d)  Any vendee of a recorded contract for deed if an
2147	address appears on the recorded contract or, if the contract is
2148	not recorded, any vendee who has applied to receive notice
2149	pursuant to s. 197.344(1)(c).
2150	(e)  Any other lienholder who has applied to the tax
2151	collector to receive notice if an address is supplied to the
2152	collector by such lienholder.
2153	(f)  Any person to whom the property was assessed on the
2154	tax roll for the year in which the property was last assessed.
2155	(g)  Any lienholder of record who has recorded a lien
2156	against a mobile home located on the property described in the
2157	tax certificate if an address appears on the recorded lien and
2158	if the lien is recorded with the clerk of the circuit court in
2159	the county where the mobile home is located.
2160	(h)  Any legal titleholder of record of property that is
2161	contiguous to the property described in the tax certificate, if
2162	when the property described is either submerged land or common
2163	elements of a subdivision, if the address of the titleholder of
2164	contiguous property appears on the record of conveyance of the
2165	property land to the that legal titleholder. However, if the
2166	legal titleholder of property contiguous to the property
2167	described in the tax certificate is the same as the person to
2168	whom the property described in the tax certificate was assessed
2169	on the tax roll for the year in which the property was last
2170	assessed, the notice may be mailed only to the address of the
2171	legal titleholder as it appears on the latest assessment roll.
2172	As used in this chapter, the term "contiguous" means touching,
2173	meeting, or joining at the surface or border, other than at a
2174	corner or a single point, and not separated by submerged lands.
2175	Submerged lands lying below the ordinary high-water mark which
2176	are sovereignty lands are not part of the upland contiguous
2177	property for purposes of notification.
2178
2179	The statement must be signed by the tax collector or the tax
2180	collector's designee, with the tax collector's seal affixed. The
2181	tax collector may purchase a reasonable bond for errors and
2182	omissions of his or her office in making such statement. The
2183	search of the official records must be made by a direct and
2184	inverse search. "Direct" means the index in straight and
2185	continuous alphabetic order by grantor, and "inverse" means the
2186	index in straight and continuous alphabetic order by grantee.
2187	(5)(a)  The tax collector may contract with a title company
2188	or an abstract company at a reasonable fee to provide the
2189	minimum information required in subsection (4), consistent with
2190	rules adopted by the department. If additional information is
2191	required, the tax collector must make a written request to the
2192	title or abstract company stating the additional requirements.
2193	The tax collector may select any title or abstract company,
2194	regardless of its location, as long as the fee is reasonable,
2195	the minimum information is submitted, and the title or abstract
2196	company is authorized to do business in this state. The tax
2197	collector may advertise and accept bids for the title or
2198	abstract company if he or she considers it appropriate to do so.
2199	1.  The ownership and encumbrance report must include the
2200	be printed or typed on stationery or other paper showing a
2201	letterhead of the person, firm, or company that makes the
2202	search, and the signature of the individual person who makes the
2203	search or of an officer of the firm must be attached. The tax
2204	collector is not liable for payment to the firm unless these
2205	requirements are met. The report may be submitted to the tax
2206	collector in an electronic format.
2207	2.  The tax collector may not accept or pay for any title
2208	search or abstract if no financial responsibility is not assumed
2209	for the search. However, reasonable restrictions as to the
2210	liability or responsibility of the title or abstract company are
2211	acceptable. Notwithstanding s. 627.7843(3), the tax collector
2212	may contract for higher maximum liability limits.
2213	3.  In order to establish uniform prices for ownership and
2214	encumbrance reports within the county, the tax collector must
2215	shall ensure that the contract for ownership and encumbrance
2216	reports include all requests for title searches or abstracts for
2217	a given period of time.
2218	(b)  Any fee paid for a any title search or abstract must
2219	be collected at the time of application under subsection (1),
2220	and the amount of the fee must be added to the opening bid.
2221	(c)  The clerk shall advertise and administer the sale and
2222	receive such fees for the issuance of the deed and sale of the
2223	property as are provided in s. 28.24.
2224	(6)(a)  The opening bid:
2225	(a)  On county-held certificates on nonhomestead property
2226	shall be the sum of the value of all outstanding certificates
2227	against the property land, plus omitted years' taxes, delinquent
2228	taxes, interest, and all costs and fees paid by the county.
2229	(b)  The opening bid On an individual certificate on
2230	nonhomestead property shall include, in addition to the amount
2231	of money paid to the tax collector by the certificateholder at
2232	the time of application, the amount required to redeem the
2233	applicant's tax certificate and all other costs and fees paid by
2234	the applicant, plus all tax certificates that were sold
2235	subsequent to the filing of the tax deed application and omitted
2236	taxes, if any.
2237	(c)  The opening bid On property assessed on the latest tax
2238	roll as homestead property shall include, in addition to the
2239	amount of money required for an opening bid on nonhomestead
2240	property, an amount equal to one-half of the latest just
2241	assessed value of the homestead. Payment of one-half of the just
2242	assessed value of the homestead property shall not be required
2243	if the tax certificate to which the application relates was sold
2244	prior to January 1, 1982.
2245	(7)  On county-held certificates for which there are no
2246	bidders at the public sale, the clerk shall enter the land on a
2247	list entitled "lands available for taxes" and shall immediately
2248	notify the county commission and all other persons holding
2249	certificates against the property land that the property land is
2250	available. During the first 90 days after the property land is
2251	placed on the list of lands available for taxes, the county may
2252	purchase the land for the opening bid or may waive its rights to
2253	purchase the property. Thereafter, any person, the county, or
2254	any other governmental unit may purchase the property land from
2255	the clerk, without further notice or advertising, for the
2256	opening bid, except that if when the county or other
2257	governmental unit is the purchaser for its own use, the board of
2258	county commissioners may cancel omitted years' taxes, as
2259	provided under s. 197.447. If the county does not elect to
2260	purchase the property land, the county must notify each legal
2261	titleholder of property contiguous to the property land
2262	available for taxes, as provided in paragraph (4)(h), before
2263	expiration of the 90-day period. Interest on the opening bid
2264	continues to accrue through the month of sale as prescribed by
2265	s. 197.542.
2266	(8)  Taxes may shall not be extended against parcels listed
2267	as lands available for taxes, but in each year the taxes that
2268	would have been due shall be treated as omitted years and added
2269	to the required minimum bid. If any tax certificates exist or if
2270	an application for a tax deed by a person other than the county
2271	is not filed within 7 Three years after the day the land was
2272	offered for public sale, the land shall escheat to the county in
2273	which it is located, free and clear. If the property was placed
2274	on the list of lands available for taxes as a result of a tax
2275	deed application filed by the county and a tax certificate,
2276	owned by a person other than the county, does not exist on the
2277	property, the property shall escheat 3 years after the day the
2278	property was offered for private sale, free and clear. All tax
2279	certificates, accrued taxes, and liens of any nature against the
2280	property shall be deemed canceled as a matter of law and of no
2281	further legal force and effect, and the clerk shall execute an
2282	escheatment tax deed vesting title in the board of county
2283	commissioners of the county in which the land is located.
2284	(a)  When a property escheats to the county under this
2285	subsection, the county is not subject to any liability imposed
2286	by chapter 376 or chapter 403 for preexisting soil or
2287	groundwater contamination due solely to its ownership. However,
2288	this subsection does not affect the rights or liabilities of any
2289	past or future owners of the escheated property and does not
2290	affect the liability of any governmental entity for the results
2291	of its actions that create or exacerbate a pollution source.
2292	(b)  The county and the Department of Environmental
2293	Protection may enter into a written agreement for the
2294	performance, funding, and reimbursement of the investigative and
2295	remedial acts necessary for a property that escheats to the
2296	county.
2297	(9)  Consolidated applications on more than one tax
2298	certificate are allowed, but a separate statement shall be
2299	issued pursuant to subsection (4), and a separate tax deed shall
2300	be issued pursuant to s. 197.552, for each parcel of property
2301	shown on the tax certificate.
2302	(10)  Any fees collected pursuant to this section shall be
2303	refunded to the certificateholder in the event that the tax deed
2304	sale is canceled for any reason.
2305	(11)  For any property acquired under this section by the
2306	county for the express purpose of providing infill housing, the
2307	board of county commissioners may, in accordance with s.
2308	197.447, cancel county-held tax certificates and omitted years'
2309	taxes on such properties. Furthermore, the county may not
2310	transfer a property acquired under this section specifically for
2311	infill housing back to a taxpayer who failed to pay the
2312	delinquent taxes or charges that led to the issuance of the tax
2313	certificate or lien. For purposes of this subsection only, the
2314	term "taxpayer" includes the taxpayer's family or any entity in
2315	which the taxpayer or taxpayer's family has any interest.
2316	Section 53.  Section 197.522, Florida Statutes, is amended
2317	to read:
2318	197.522  Notice to owner when application for tax deed is
2319	made.-
2320	(1)(a)  Except as provided in this section, the clerk of
2321	the circuit court shall notify, by certified mail with return
2322	receipt requested or by registered mail if the notice is to be
2323	sent outside the continental United States, the persons listed
2324	in the tax collector's statement pursuant to s. 197.502(4) that
2325	an application for a tax deed has been made. Such notice shall
2326	be mailed at least 20 days before prior to the date of sale. If
2327	an no address is not listed in the tax collector's statement,
2328	then a no notice is not shall be required.
2329	(b)  The clerk shall enclose with every copy mailed a
2330	statement as follows:
2331	WARNING: There are unpaid taxes on property which you own
2332	or in which you have a legal interest. Such property will be
2333	sold at public auction notwithstanding its classification as
2334	homestead property, if applicable. The property will be sold at
2335	public auction on ...(date)... unless the back taxes are paid.
2336	To make payment, or to receive further information, contact the
2337	clerk of court immediately at ...(address)..., ...(telephone
2338	number)....
2339	(c)  The clerk shall complete and attach to the affidavit
2340	of the publisher a certificate containing the names and
2341	addresses of those persons notified and the date the notice was
2342	mailed. The certificate shall be signed by the clerk and the
2343	clerk's official seal affixed. The certificate shall be prima
2344	facie evidence of the fact that the notice was mailed. If an no
2345	address is not listed on the tax collector's certification, the
2346	clerk shall execute a certificate to that effect.
2347	(d)  The failure of anyone to receive notice as provided
2348	herein shall not affect the validity of the tax deed issued
2349	pursuant to the notice.
2350	(e)  A printed copy of the notice as published in the
2351	newspaper, accompanied by the warning statement described in
2352	paragraph (b), shall be deemed sufficient notice.
2353	(2)(a)  In addition to the notice provided in subsection
2354	(1), for property that was not classified as homestead property
2355	on the most recent assessment roll prior to the tax deed
2356	application, the sheriff of the county in which the legal
2357	titleholder resides shall, at least 20 days prior to the date of
2358	sale, notify the legal titleholder of record of the property on
2359	which the tax certificate is outstanding. The original notice
2360	and sufficient copies shall be prepared by the clerk and
2361	provided to the sheriff. Such notice shall be served as
2362	specified in chapter 48; if the sheriff is unable to make
2363	service, he or she shall post a copy of the notice in a
2364	conspicuous place at the legal titleholder's last known address.
2365	The inability of the sheriff to serve notice on the legal
2366	titleholder shall not affect the validity of the tax deed issued
2367	pursuant to the notice. A legal titleholder of record who
2368	resides outside the state may be notified by the clerk as
2369	provided in subsection (1). The notice shall be in substantially
2370	the following form:
2371	WARNING
2372
2373	There are unpaid taxes on the property which you own.
2374	Such property will be sold at public auction
2375	notwithstanding its classification as homestead
2376	property, if applicable. The property will be sold at
2377	public auction on ...(date)... unless the back taxes
2378	are paid. To make arrangements for payment, or to
2379	receive further information, contact the clerk of
2380	court at ...(address)..., ...(telephone number)....
2381
2382	In addition, if the legal titleholder does not reside in the
2383	county in which the property to be sold is located, a copy of
2384	such notice shall be posted in a conspicuous place on the
2385	property by the sheriff of the county in which the property is
2386	located. However, no posting of notice shall be required if the
2387	property to be sold is classified for assessment purposes,
2388	according to use classifications established by the department,
2389	as nonagricultural acreage or vacant land.
2390	(b)  In addition to the notice provided in subsection (1),
2391	for property classified as homestead property on the most recent
2392	assessment roll, the sheriff of the county in which the legal
2393	titleholder resides shall, at least 45 days prior to the date of
2394	sale, provide notice that a tax certificate is outstanding on
2395	such homestead property to the legal titleholder of record. The
2396	original notice and sufficient copies shall be prepared by the
2397	clerk of the circuit court and provided to the sheriff. Such
2398	notice shall be served as provided in chapter 48. If unable to
2399	make service, the sheriff shall post a copy of the notice in a
2400	conspicuous place at the homestead property address. The return
2401	of service shall indicate, in addition to the details of
2402	service, whether the residence exists and whether the residence
2403	appears to be occupied. The inability of the sheriff to serve
2404	notice on the legal titleholder of homestead property subject to
2405	an outstanding tax certificate does not affect the validity of a
2406	tax deed issued on such property pursuant to the notice. The
2407	notice shall be in substantially the following form:
2408	WARNING
2409
2410	There are unpaid taxes on the homestead property you
2411	own. Such property will be sold at public auction on
2412	...(date)..., unless the back taxes are paid,
2413	notwithstanding its classification as homestead
2414	property. To make arrangements for payment or to
2415	receive further information, contact the clerk of the
2416	court immediately at ...(address)..., ...(telephone
2417	number)....
2418	(c)(b)  In addition to the notice provided in subsection
2419	(1), the clerk shall notify by certified mail with return
2420	receipt requested, or by registered mail if the notice is to be
2421	sent outside the continental United States, the persons listed
2422	in the tax collector's statement pursuant to s. 197.502(4)(h)
2423	and to the tax deed applicant that application for a tax deed
2424	has been made. Such notice shall be mailed at least 20 days
2425	prior to the date of sale. If an no address is not listed in the
2426	tax collector's statement, a then no notice is not shall be
2427	required. Enclosed with the copy of the notice shall be a
2428	statement in substantially the following form:
2429	WARNING
2430
2431	There are unpaid taxes on property contiguous to your
2432	property. The property with the unpaid taxes will be
2433	sold at auction on ...(date)... unless the back taxes
2434	are paid. To make payment, or to receive further
2435	information about the purchase of the property,
2436	contact the clerk of court immediately at
2437	...(address)..., ...(telephone number)....
2438
2439	Neither the failure of the tax collector to include the list of
2440	contiguous property owners pursuant to s. 197.502(4)(h) in his
2441	or her statement to the clerk nor the failure of the clerk to
2442	mail this notice to any or all of the persons listed in the tax
2443	collector's statement pursuant to s. 197.502(4)(h) shall be a
2444	basis to challenge the validity of the tax deed issued pursuant
2445	to any notice under this section.
2446	(3)  Nothing in This chapter does not prohibit a shall be
2447	construed to prevent the tax collector, or any other public
2448	official, in his or her discretion from giving additional notice
2449	in any form concerning tax certificates and tax sales beyond the
2450	minimum requirements of this chapter.
2451	Section 54.  Section 197.542, Florida Statutes, is amended
2452	to read:
2453	197.542  Sale at public auction.-
2454	(1)  Real property The lands advertised for sale to the
2455	highest bidder as a result of an application filed under s.
2456	197.502 shall be sold at public auction by the clerk of the
2457	circuit court, or his or her deputy, of the county where the
2458	property is lands are located on the date, at the time, and at
2459	the location as set forth in the published notice, which must
2460	shall be during the regular hours the clerk's office is open. At
2461	the time and place, the clerk shall read the notice of sale and
2462	shall offer the lands described in the notice for sale to the
2463	highest bidder for cash at public outcry. The amount required to
2464	redeem the tax certificate, plus the amounts paid by the holder
2465	to the clerk of the circuit court in charges for costs of sale,
2466	redemption of other tax certificates on the same property lands,
2467	and all other costs to the applicant for tax deed, plus interest
2468	thereon at the rate of 1.5 percent per month for the period
2469	running from the month after the date of application for the
2470	deed through the month of sale and costs incurred for the
2471	service of notice provided for in s. 197.522(2), shall be
2472	considered the bid of the certificateholder for the property. If
2473	tax certificates exist or if delinquent taxes accrued subsequent
2474	to the filing of the tax deed application, the amount required
2475	to redeem such tax certificates or pay such delinquent taxes
2476	shall be included in the minimum bid. However, if the land to be
2477	sold is assessed on the latest tax roll as homestead property,
2478	the bid of the certificateholder shall be increased to include
2479	an amount equal to one-half of the just assessed value of the
2480	homestead property as required by s. 197.502. If there are no
2481	higher bids, the property land shall be struck off and sold to
2482	the certificateholder, who shall forthwith pay to the clerk any
2483	amounts included in the minimum bid, the documentary stamp tax,
2484	and recording fees due. Upon payment, and a tax deed shall
2485	thereupon be issued and recorded by the clerk. The tax deed
2486	applicant shall have the option of placing the property on the
2487	list of lands available for taxes in lieu of paying any
2488	additional sums due as a result of the increased minimum bid,
2489	documentary stamps, or recording fees.
2490	(2)  If there are other bids, The certificateholder has
2491	shall have the right to bid as others present may bid, and the
2492	property shall be struck off and sold to the highest bidder. The
2493	high bidder shall post with the clerk a nonrefundable cash
2494	deposit of 5 percent of the bid $200 at the time of the sale, to
2495	be applied to the sale price at the time of full payment. Notice
2496	of the this deposit requirement must shall be posted at the
2497	auction site, and the clerk may require that bidders to show
2498	their willingness and ability to post the cost deposit. If full
2499	payment of the final bid and of documentary stamp tax and
2500	recording fees is not made within 24 hours, excluding weekends
2501	and legal holidays, the clerk shall cancel all bids, readvertise
2502	the sale as provided in this section, and pay all costs of the
2503	sale from the deposit. Any remaining funds must be applied
2504	toward the opening bid. The clerk may refuse to recognize the
2505	bid of any person who has previously bid and refused, for any
2506	reason, to honor such bid.
2507	(3)  If the sale is canceled for any reason, or the buyer
2508	fails to make full payment within the time required, the clerk
2509	shall immediately readvertise the sale to be held within no
2510	later than 30 days after the date the sale was canceled. Only
2511	one advertisement is necessary. No further notice is required.
2512	The amount of the opening statutory (opening) bid shall be
2513	increased by the cost of advertising, additional clerk's fees as
2514	provided for in s. 28.24(21), and interest as provided for in
2515	subsection (1). This process must be repeated until the property
2516	is sold and the clerk receives full payment or the clerk does
2517	not receive any bids other than the bid of the
2518	certificateholder. The clerk must shall receive full payment
2519	before prior to the issuance of the tax deed.
2520	(4)  A tax deed sale may not be canceled without the
2521	consent of the tax deed applicant for any reason in law or
2522	equity other than that the tax deed application has been
2523	redeemed, collection has been stayed by the filing of a
2524	bankruptcy petition, an error has been discovered in the
2525	assessment record, or an error has been demonstrated in the
2526	procedure or process used in processing the tax deed application
2527	or setting the sale.
2528	(5)(4)(a)  A clerk may conduct electronic tax deed sales in
2529	lieu of public outcry. The clerk must comply with the procedures
2530	provided in this chapter, except that electronic proxy bidding
2531	shall be allowed and the clerk may require bidders to advance
2532	sufficient funds to pay the deposit required by subsection (2).
2533	The clerk shall provide access to the electronic sale by
2534	computer terminals open to the public at a designated location.
2535	A clerk who conducts such electronic sales may receive
2536	electronic deposits and payments related to the sale. The
2537	portion of an advance deposit from a winning bidder required by
2538	subsection (2) shall, upon acceptance of the winning bid, be
2539	subject to the fee under s. 28.24(10).
2540	(b)  Nothing in This subsection does not shall be construed
2541	to restrict or limit the authority of a charter county to
2542	conduct from conducting electronic tax deed sales. In a charter
2543	county where the clerk of the circuit court does not conduct all
2544	electronic sales, the charter county shall be permitted to
2545	receive electronic deposits and payments related to sales it
2546	conducts, as well as to subject the winning bidder to a fee,
2547	consistent with the schedule in s. 28.24(10).
2548	(c)  The costs of electronic tax deed sales shall be added
2549	to the charges for the costs of sale under subsection (1) and
2550	paid by the certificateholder when filing an application for a
2551	tax deed.
2552	Section 55.  Section 197.552, Florida Statutes, is amended
2553	to read:
2554	197.552  Tax deeds.-
2555	(1)  All tax deeds shall be issued in the name of a county
2556	and must shall be signed by the clerk of the county. The deed
2557	shall be witnessed by two witnesses, the official seal shall be
2558	attached thereto, and the deed shall be acknowledged or proven
2559	as other deeds. The charges by the clerk shall be as provided in
2560	s. 28.24. Tax deeds issued to a purchaser of property for
2561	delinquent taxes must be in the form prescribed by the
2562	department. All deeds issued pursuant to this section are prima
2563	facie evidence of the regularity of all proceedings from the
2564	valuation of the property to the issuance of the deed,
2565	inclusive.
2566	(2)(a)  Except as specifically provided in this chapter, a
2567	no right, interest, restriction, or other covenant does not
2568	shall survive the issuance of a tax deed.,
2569	(b)1.  Liens that survive the issuance of a tax deed
2570	include except that a lien of record held by a municipal or
2571	county governmental unit or, special district, or community
2572	development district. These surviving liens include tax
2573	certificates that were not incorporated in the tax deed
2574	application, if, when such liens were lien is not satisfied from
2575	as of the disbursement of proceeds of sale under the provisions
2576	of s. 197.582, shall survive the issuance of a tax deed.
2577	2.  A code enforcement lien survives only as to the amount
2578	expended by the governmental entity to correct the code
2579	deficiency and the amount of the surviving lien may not include
2580	interest, penalties, fines, or attorney's fees.
2581	(3)  A lien surviving the issuance of a tax deed may not
2582	provide a basis to foreclose against the interest of the tax
2583	deed owner unless the owner is reimbursed for the price of
2584	acquiring the tax deed, including recording fees and documentary
2585	stamps, by the holder of the surviving lien or at the time of a
2586	foreclosure sale. If a foreclosure sale results in insufficient
2587	funds to satisfy a surviving lien and reimburse the tax deed
2588	owner, the proceeds of the foreclosure sale shall be distributed
2589	pro rata in recognition of the equal dignity of lien and the tax
2590	deed. The charges by the clerk shall be as provided in s. 28.24.
2591	Tax deeds issued to a purchaser of land for delinquent taxes
2592	shall be in the form prescribed by the department. All deeds
2593	issued pursuant to this section shall be prima facie evidence of
2594	the regularity of all proceedings from the valuation of the
2595	lands to the issuance of the deed, inclusive.
2596	Section 56.  Subsection (2) of section 197.582, Florida
2597	Statutes, is amended to read:
2598	197.582  Disbursement of proceeds of sale.-
2599	(2)  If the property is purchased for an amount in excess
2600	of the statutory bid of the certificateholder, the excess shall
2601	be paid over and disbursed by the clerk. If the property
2602	purchased is homestead property and the statutory bid includes
2603	an amount equal to at least one-half of the just assessed value
2604	of the homestead, that amount shall be treated as excess and
2605	distributed in the same manner. The clerk shall distribute the
2606	excess to the governmental units for the payment of any lien of
2607	record held by a governmental unit against the property,
2608	including any tax certificates not incorporated in the tax deed
2609	application and omitted taxes, if any. If In the event the
2610	excess is not sufficient to pay all of such liens in full, the
2611	excess shall then be paid to each governmental unit pro rata.
2612	If, after all liens of record of the governmental units upon the
2613	property are paid in full, there remains a balance of
2614	undistributed funds, the balance of the purchase price shall be
2615	retained by the clerk for the benefit of the persons described
2616	in s. 197.522(1)(a), except those persons described in s.
2617	197.502(4)(h), as their interests may appear. The clerk shall
2618	mail notices to such persons notifying them of the funds held
2619	for their benefit. Any service charges, at the same rate as
2620	prescribed in s. 28.24(10), and costs of mailing notices shall
2621	be paid out of the excess balance held by the clerk. Excess
2622	proceeds shall be held and disbursed in the same manner as
2623	unclaimed redemption moneys in s. 197.473. If In the event
2624	excess proceeds are not sufficient to cover the service charges
2625	and mailing costs, the clerk shall receive the total amount of
2626	excess proceeds as a service charge.
2627	Section 57.  Section 197.602, Florida Statutes, is amended
2628	to read:
2629	197.602  Reimbursement required in challenges to the
2630	validity of a tax deed Party recovering land must refund taxes
2631	paid and interest.-
2632	(1)  If a party successfully challenges the validity of a
2633	tax deed in an action at law or equity, but the taxes for which
2634	the tax deed was sold were not paid before the tax deed was
2635	issued, the party shall pay to the party against whom the
2636	judgment or decree is entered:
2637	(a)  The amount paid for the tax deed and all taxes paid
2638	upon the land, together with 12 percent interest thereon per
2639	year from the date of the issuance of the tax deed;
2640	(b)  All legal expenses in obtaining the tax deed,
2641	including publication of notice and clerk's fees for issuing and
2642	recording the tax deed; and
2643	(c)  The fair cash value of all maintenance and permanent
2644	improvements made upon the land by the holders under the tax
2645	deed. If, in an action at law or in equity involving the
2646	validity of any tax deed, the court holds that the tax deed was
2647	invalid at the time of its issuance and that title to the land
2648	therein described did not vest in the tax deed holder , then, if
2649	the taxes for which the land was sold and upon which the tax
2650	deed was issued had not been paid prior to issuance of the deed,
2651	the party in whose favor the judgment or decree in the suit is
2652	entered shall pay to the party against whom the judgment or
2653	decree is entered the amount paid for the tax deed and all taxes
2654	paid upon the land, together with 12-percent interest thereon
2655	per year from the date of the issuance of the tax deed and all
2656	legal expenses in obtaining the tax deed, including publication
2657	of notice and clerk's fees for issuing and recording the tax
2658	deed, and also the fair cash value of all permanent improvements
2659	made upon the land by the holders under the tax deed.
2660	(2)  In an action to challenge the validity of a tax deed,
2661	the prevailing party is entitled to all reasonable litigation
2662	expenses including attorney's fees.
2663	(3)  The court shall determine the amount of the expenses
2664	for which a party shall be reimbursed. and the fair cash value
2665	of improvements shall be ascertained and found upon the trial of
2666	the action, and The tax deed holder or anyone holding under the
2667	tax deed has thereunder shall have a prior lien on upon the land
2668	for the payment of the expenses that must be reimbursed to such
2669	persons sums.
2670	Section 58.  Section 192.0105, Florida Statutes, is amended
2671	to read
2672	192.0105  Taxpayer rights.-There is created a Florida
2673	Taxpayer's Bill of Rights for property taxes and assessments to
2674	guarantee that the rights, privacy, and property of the
2675	taxpayers of this state are adequately safeguarded and protected
2676	during tax levy, assessment, collection, and enforcement
2677	processes administered under the revenue laws of this state. The
2678	Taxpayer's Bill of Rights compiles, in one document, brief but
2679	comprehensive statements that summarize the rights and
2680	obligations of the property appraisers, tax collectors, clerks
2681	of the court, local governing boards, the Department of Revenue,
2682	and taxpayers. Additional rights afforded to payors of taxes and
2683	assessments imposed under the revenue laws of this state are
2684	provided in s. 213.015. The rights afforded taxpayers to assure
2685	that their privacy and property are safeguarded and protected
2686	during tax levy, assessment, and collection are available only
2687	insofar as they are implemented in other parts of the Florida
2688	Statutes or rules of the Department of Revenue. The rights so
2689	guaranteed to state taxpayers in the Florida Statutes and the
2690	departmental rules include:
2691	(1)  THE RIGHT TO KNOW.-
2692	(a)  The right to be sent a mailed notice of proposed
2693	property taxes and proposed or adopted non-ad valorem
2694	assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2695	(13)(a), and 200.069). The notice must also inform the taxpayer
2696	that the final tax bill may contain additional non-ad valorem
2697	assessments (see s. 200.069(10)).
2698	(b)  The right to notification of a public hearing on each
2699	taxing authority's tentative budget and proposed millage rate
2700	and advertisement of a public hearing to finalize the budget and
2701	adopt a millage rate (see s. 200.065(2)(c) and (d)).
2702	(c)  The right to advertised notice of the amount by which
2703	the tentatively adopted millage rate results in taxes that
2704	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
2705	The right to notification by first-class mail of a comparison of
2706	the amount of the taxes to be levied from the proposed millage
2707	rate under the tentative budget change, compared to the previous
2708	year's taxes, and also compared to the taxes that would be
2709	levied if no budget change is made (see ss. 200.065(2)(b) and
2710	200.069(2), (3), (4), and (8)).
2711	(d)  The right that the adopted millage rate will not
2712	exceed the tentatively adopted millage rate. If the tentative
2713	rate exceeds the proposed rate, each taxpayer shall be mailed
2714	notice comparing his or her taxes under the tentatively adopted
2715	millage rate to the taxes under the previously proposed rate,
2716	before a hearing to finalize the budget and adopt millage (see
2717	s. 200.065(2)(d)).
2718	(e)  The right to be sent notice by first-class mail of a
2719	non-ad valorem assessment hearing at least 20 days before the
2720	hearing with pertinent information, including the total amount
2721	to be levied against each parcel. All affected property owners
2722	have the right to appear at the hearing and to file written
2723	objections with the local governing board (see s. 197.3632(4)(b)
2724	and (c) and (10)(b)2.b.).
2725	(f)  The right of an exemption recipient to be sent a
2726	renewal application for that exemption, the right to a receipt
2727	for homestead exemption claim when filed, and the right to
2728	notice of denial of the exemption (see ss. 196.011(6),
2729	196.131(1), 196.151, and 196.193(1)(c) and (5)).
2730	(g)  The right, on property determined not to have been
2731	entitled to homestead exemption in a prior year, to notice of
2732	intent from the property appraiser to record notice of tax lien
2733	and the right to pay tax, penalty, and interest before a tax
2734	lien is recorded for any prior year (see s. 196.161(1)(b)).
2735	(h)  The right to be informed during the tax collection
2736	process, including: notice of tax due; notice of back taxes;
2737	notice of late taxes and assessments and consequences of
2738	nonpayment; opportunity to pay estimated taxes and non-ad
2739	valorem assessments when the tax roll will not be certified in
2740	time; notice when interest begins to accrue on delinquent
2741	provisional taxes; notice of the right to prepay estimated taxes
2742	by installment; a statement of the taxpayer's estimated tax
2743	liability for use in making installment payments; and notice of
2744	right to defer taxes and non-ad valorem assessments on homestead
2745	property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2746	197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2747	193.1145(10)(a), and 197.254(1)). However, a taxpayer is deemed
2748	to have waived the right to know if the taxpayer fails to
2749	provide current contact information to the county property
2750	appraiser and tax collector.
2751	(i)  The right to an advertisement in a newspaper listing
2752	names of taxpayers who are delinquent in paying tangible
2753	personal property taxes, with amounts due, and giving notice
2754	that interest is accruing at 18 percent and that, unless taxes
2755	are paid, warrants will be issued, prior to petition made with
2756	the circuit court for an order to seize and sell property (see
2757	s. 197.402(2)).
2758	(j)  The right to be sent a mailed notice when a petition
2759	has been filed with the court for an order to seize and sell
2760	property and the right to be mailed notice, and to be served
2761	notice by the sheriff, before the date of sale, that application
2762	for tax deed has been made and property will be sold unless back
2763	taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2764	197.522(1)(a) and (2)).
2765	(k)  The right to have certain taxes and special
2766	assessments levied by special districts individually stated on
2767	the "Notice of Proposed Property Taxes and Proposed or Adopted
2768	Non-Ad Valorem Assessments" (see s. 200.069).
2769
2770	Notwithstanding the right to information contained in this
2771	subsection, under s. 197.122 property owners are held to know
2772	that property taxes are due and payable annually and charges
2773	property owners with a duty to ascertain the amount of current
2774	and delinquent taxes to obtain the necessary information from
2775	the applicable governmental officials.
2776	(2)  THE RIGHT TO DUE PROCESS.-
2777	(a)  The right to an informal conference with the property
2778	appraiser to present facts the taxpayer considers to support
2779	changing the assessment and to have the property appraiser
2780	present facts supportive of the assessment upon proper request
2781	of any taxpayer who objects to the assessment placed on his or
2782	her property (see s. 194.011(2)).
2783	(b)  The right to petition the value adjustment board over
2784	objections to assessments, denial of exemption, denial of
2785	agricultural classification, denial of historic classification,
2786	denial of high-water recharge classification, disapproval of tax
2787	deferral, and any penalties on deferred taxes imposed for
2788	incorrect information willfully filed. Payment of estimated
2789	taxes does not preclude the right of the taxpayer to challenge
2790	his or her assessment (see ss. 194.011(3), 196.011(6) and
2791	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2792	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2793	(c)  The right to file a petition for exemption or
2794	agricultural classification with the value adjustment board when
2795	an application deadline is missed, upon demonstration of
2796	particular extenuating circumstances for filing late (see ss.
2797	193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2798	(d)  The right to prior notice of the value adjustment
2799	board's hearing date and the right to the hearing within 4 hours
2800	of scheduled time (see s. 194.032(2)).
2801	(e)  The right to notice of date of certification of tax
2802	rolls and receipt of property record card if requested (see ss.
2803	193.122(2) and (3) and 194.032(2)).
2804	(f)  The right, in value adjustment board proceedings, to
2805	have all evidence presented and considered at a public hearing
2806	at the scheduled time, to be represented by an attorney or
2807	agent, to have witnesses sworn and cross-examined, and to
2808	examine property appraisers or evaluators employed by the board
2809	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2810	and 194.035(2)).
2811	(g)  The right to be sent mailed a timely written decision
2812	by the value adjustment board containing findings of fact and
2813	conclusions of law and reasons for upholding or overturning the
2814	determination of the property appraiser, and the right to
2815	advertised notice of all board actions, including appropriate
2816	narrative and column descriptions, in brief and nontechnical
2817	language (see ss. 194.034(2) and 194.037(3)).
2818	(h)  The right at a public hearing on non-ad valorem
2819	assessments or municipal special assessments to provide written
2820	objections and to provide testimony to the local governing board
2821	(see ss. 197.3632(4)(c) and 170.08).
2822	(i)  The right to bring action in circuit court to contest
2823	a tax assessment or appeal value adjustment board decisions to
2824	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2825	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2826	(3)  THE RIGHT TO REDRESS.-
2827	(a)  The right to discounts for early payment on all taxes
2828	and non-ad valorem assessments collected by the tax collector,
2829	except for partial payments as defined in s. 197.374, the right
2830	to pay installment payments with discounts, and the right to pay
2831	delinquent personal property taxes under a an installment
2832	payment program when implemented by the county tax collector
2833	(see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
2834	197.4155).
2835	(b)  The right, upon filing a challenge in circuit court
2836	and paying taxes admitted in good faith to be owing, to be
2837	issued a receipt and have suspended all procedures for the
2838	collection of taxes until the final disposition of the action
2839	(see s. 194.171(3)).
2840	(c)  The right to have penalties reduced or waived upon a
2841	showing of good cause when a return is not intentionally filed
2842	late, and the right to pay interest at a reduced rate if the
2843	court finds that the amount of tax owed by the taxpayer is
2844	greater than the amount the taxpayer has in good faith admitted
2845	and paid (see ss. 193.072(4) and 194.192(2)).
2846	(d)  The right to a refund when overpayment of taxes has
2847	been made under specified circumstances (see ss. 193.1145(8)(e)
2848	and 197.182(1)).
2849	(e)  The right to an extension to file a tangible personal
2850	property tax return upon making proper and timely request (see
2851	s. 193.063).
2852	(f)  The right to redeem real property and redeem tax
2853	certificates at any time before full payment for a tax deed is
2854	made to the clerk of the court, including documentary stamps and
2855	recording fees issued, and the right to have tax certificates
2856	canceled if sold where taxes had been paid or if other error
2857	makes it void or correctable. Property owners have the right to
2858	be free from contact by a certificateholder for 2 years after
2859	April 1 of the year the tax certificate is issued (see ss.
2860	197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2861	197.472(1) and (7)).
2862	(g)  The right of the taxpayer, property appraiser, tax
2863	collector, or the department, as the prevailing party in a
2864	judicial or administrative action brought or maintained without
2865	the support of justiciable issues of fact or law, to recover all
2866	costs of the administrative or judicial action, including
2867	reasonable attorney's fees, and of the department and the
2868	taxpayer to settle such claims through negotiations (see ss.
2869	57.105 and 57.111).
2870	(4)  THE RIGHT TO CONFIDENTIALITY.-
2871	(a)  The right to have information kept confidential,
2872	including federal tax information, ad valorem tax returns,
2873	social security numbers, all financial records produced by the
2874	taxpayer, Form DR-219 returns for documentary stamp tax
2875	information, and sworn statements of gross income, copies of
2876	federal income tax returns for the prior year, wage and earnings
2877	statements (W-2 forms), and other documents (see ss. 192.105,
2878	193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2879	(b)  The right to limiting access to a taxpayer's records
2880	by a property appraiser, the Department of Revenue, and the
2881	Auditor General only to those instances in which it is
2882	determined that such records are necessary to determine either
2883	the classification or the value of taxable nonhomestead property
2884	(see s. 195.027(3)).
2885	Section 59.  Paragraph (d) of subsection (3) of section
2886	194.011, Florida Statutes, is amended to read:
2887	194.011  Assessment notice; objections to assessments.-
2888	(3)  A petition to the value adjustment board must be in
2889	substantially the form prescribed by the department.
2890	Notwithstanding s. 195.022, a county officer may not refuse to
2891	accept a form provided by the department for this purpose if the
2892	taxpayer chooses to use it. A petition to the value adjustment
2893	board shall describe the property by parcel number and shall be
2894	filed as follows:
2895	(d)  The petition may be filed, as to valuation issues, at
2896	any time during the taxable year on or before the 25th day
2897	following the mailing of notice by the property appraiser as
2898	provided in subsection (1). With respect to an issue involving
2899	the denial of an exemption, an agricultural or high-water
2900	recharge classification application, an application for
2901	classification as historic property used for commercial or
2902	certain nonprofit purposes, or a deferral, the petition must be
2903	filed at any time during the taxable year on or before the 30th
2904	day following the mailing of the notice by the property
2905	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2906	196.193 or notice by the tax collector under s. 197.2425
2907	197.253.
2908	Section 60.  Subsection (1) of section 194.013, Florida
2909	Statutes, is amended to read:
2910	194.013  Filing fees for petitions; disposition; waiver.-
2911	(1)  If so required by resolution of the value adjustment
2912	board, a petition filed pursuant to s. 194.011 shall be
2913	accompanied by a filing fee to be paid to the clerk of the value
2914	adjustment board in an amount determined by the board not to
2915	exceed $15 for each separate parcel of property, real or
2916	personal, covered by the petition and subject to appeal.
2917	However, no such filing fee may be required with respect to an
2918	appeal from the disapproval of homestead exemption under s.
2919	196.151 or from the denial of tax deferral under s. 197.2425
2920	197.253. Only a single filing fee shall be charged under this
2921	section as to any particular parcel of property despite the
2922	existence of multiple issues and hearings pertaining to such
2923	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2924	or (f), a single filing fee shall be charged. Such fee shall be
2925	calculated as the cost of the special magistrate for the time
2926	involved in hearing the joint petition and shall not exceed $5
2927	per parcel. Said fee is to be proportionately paid by affected
2928	parcel owners.
2929	Section 61.  Subsection (12) of section 196.011, Florida
2930	Statutes, is amended to read:
2931	196.011  Annual application required for exemption.-
2932	(12)  Notwithstanding subsection (1), if when the owner of
2933	property otherwise entitled to a religious exemption from ad
2934	valorem taxation fails to timely file an application for
2935	exemption, and because of a misidentification of property
2936	ownership on the property tax roll the owner is not properly
2937	notified of the tax obligation by the property appraiser and the
2938	tax collector, the owner of the property may file an application
2939	for exemption with the property appraiser. The property
2940	appraiser must consider the application, and if he or she
2941	determines the owner of the property would have been entitled to
2942	the exemption had the property owner timely applied, the
2943	property appraiser must grant the exemption. Any taxes assessed
2944	on such property shall be canceled, and if paid, refunded. Any
2945	tax certificates outstanding on such property shall be canceled
2946	and refund made pursuant to s. 197.432(11) s. 197.432(10).
2947	Section 62.  Section 197.603, Florida Statutes, is created
2948	to read:
2949	197.603  Declaration of legislative findings and intent.-
2950	The Legislature finds that the state has a strong interest in
2951	ensuring due process and public confidence in a uniform, fair,
2952	efficient, and accountable collection of property taxes by
2953	county tax collectors. Therefore, tax collectors shall be
2954	supervised by the Department of Revenue pursuant to s.
2955	195.002(1). Moreover, the Legislature intends that the property
2956	tax collection authorized by this chapter under s. 9(a), Art.
2957	VII of the State Constitution be free from the influence or the
2958	appearance of influence of the local governments who levy
2959	property taxes and receive property tax revenues.
2960	Section 63.  Sections 197.202, 197.242, 197.304, 197.3041,
2961	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2962	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2963	197.3077, 197.3078, and 197.3079, Florida Statutes, are
2964	repealed.
2965	Section 64.  This act shall take effect July 1, 2010.

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