| 1 | A bill to be entitled |
| 2 | An act relating to local government revenue collections; |
| 3 | creating s. 215.125, F.S.; authorizing a local government |
| 4 | to enter into a contract with a private attorney or |
| 5 | collection agent to collect tangible personal property |
| 6 | taxes and other financial obligations that remain unpaid |
| 7 | for 90 days after the due date; authorizing a tax |
| 8 | collector to enter into a contract with a private attorney |
| 9 | or collection agent to collect any financial obligations |
| 10 | and taxes other than real property taxes that remain |
| 11 | unpaid for 90 days after the due date; providing that the |
| 12 | collection fee, including reasonable attorney's fees or |
| 13 | other costs, may be added to an account referred for |
| 14 | collection; prohibiting such fees and costs from exceeding |
| 15 | 40 percent of the amount owed; requiring that a collection |
| 16 | fee that is added to an account for delinquent tangible |
| 17 | personal property taxes becomes a part of an underlying |
| 18 | tax lien; requiring that a tax collector notify the owner |
| 19 | of a delinquent account that such account will be referred |
| 20 | to a private attorney or collection agent at least 30 days |
| 21 | before such referral; providing for the financial |
| 22 | liability of delinquent taxpayers; providing an effective |
| 23 | date. |
| 24 |
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| 25 | Be It Enacted by the Legislature of the State of Florida: |
| 26 |
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| 27 | Section 1. Section 215.125, Florida Statutes, is created |
| 28 | to read: |
| 29 | 215.125 Collection of delinquent financial obligations |
| 30 | owed to units of local government.- |
| 31 | (1) In addition to other provisions of law relating to the |
| 32 | collection of any financial obligations owed to units of local |
| 33 | government, a local government may enter into a contract with a |
| 34 | private attorney or collection agent for the collection of |
| 35 | tangible personal property taxes and any fees, service charges, |
| 36 | fines, costs, and other amounts owed to the local government |
| 37 | that remain unpaid for 90 days after the due date of such taxes |
| 38 | or financial obligations. Except for taxes on real property, a |
| 39 | tax collector may also enter into a contract with a private |
| 40 | attorney or collection agent for the collection of any taxes, |
| 41 | fees, service charges, fines, costs, and other financial |
| 42 | obligations collected by the office of the tax collector that |
| 43 | remain unpaid for 90 days after the due date of such taxes or |
| 44 | financial obligations. |
| 45 | (2) The collection fee, including any reasonable |
| 46 | attorney's fees or other costs, paid to a private attorney or |
| 47 | collection agent may be added to an account that is referred for |
| 48 | collection pursuant to this section. The collection fee, |
| 49 | including any reasonable attorney's fees or other costs, may not |
| 50 | exceed 40 percent of the amount owed. The collection fee, |
| 51 | including any reasonable attorney's fees or other costs, which |
| 52 | is added to an account for delinquent tangible personal property |
| 53 | taxes shall become part of the underlying tax lien arising under |
| 54 | s. 197.122(1). |
| 55 | (3) If a tax collector adds the collection fee to a |
| 56 | delinquent account, the tax collector shall notify the owner of |
| 57 | the account, at least 30 days before referring such account for |
| 58 | collection, that the delinquent account may be referred to a |
| 59 | private attorney or collection agent for collection and that |
| 60 | attorney's fees or other fees and costs relating to collection, |
| 61 | including court costs, shall be added to the total amount owed |
| 62 | on the account. |
| 63 | (4) Upon delinquency, the taxpayer is liable for all |
| 64 | unpaid delinquent taxes, penalties, costs, fees, and interest |
| 65 | due. |
| 66 | Section 2. This act shall take effect July 1, 2010. |