Florida Senate - 2010 CS for SB 664
By the Committee on Community Affairs; and Senators Altman,
Bennett, and Storms
578-02513-10 2010664c1
1 A bill to be entitled
2 An act relating to tax collections, sales, and liens;
3 amending s. 95.051, F.S.; tolling the statute of
4 limitations relating to proceedings involving tax lien
5 certificates or tax deeds by the period of an
6 intervening bankruptcy; amending ss. 197.102, 197.122,
7 197.123, 197.162, 197.172, 197.182, 197.222, 197.2301,
8 197.322, 197.332, 197.343, 197.344, 197.3635, 197.373,
9 197.402, 197.403, 197.413, 197.414, 197.4155, 197.416,
10 197.417, 197.432, 197.4325, 197.442, 197.443, 197.462,
11 197.472, 197.473, 197.482, 197.492, 197.552, 197.582,
12 and 197.602, F.S.; revising, updating, and
13 consolidating provisions of ch. 197, F.S., relating to
14 definitions, tax collectors, lien of taxes, returns
15 and assessments, unpaid or omitted taxes, discounts,
16 interest rates, Department of Revenue
17 responsibilities, tax bills, judicial sales,
18 prepayment of taxes, assessment rolls, duties of tax
19 collectors, tax notices, delinquent taxes,
20 lienholders, special assessments, non-ad valorem
21 assessments, tax payments, distribution of taxes,
22 advertisements of property with delinquent taxes,
23 attachment, delinquent personal property taxes, sales
24 of property, tax certificates, tax deeds, tax sales,
25 and proceedings involving the validity of a tax deed;
26 amending s. 197.502, F.S.; revising provisions
27 relating to applications for tax deeds; providing
28 notice requirements; providing payment requirements;
29 authorizing the tax collector to charge a fee to cover
30 the costs to the tax collector for electronic tax deed
31 programs or services; authorizing the tax collector to
32 charge the county a fee for tax deed applications;
33 deleting opening bid requirements for the sale of tax
34 deeds on homestead property when the applicant is
35 holder of a tax certificate; revising conditions for
36 the escheat of property to a county; amending s.
37 197.542, F.S.; deleting bid requirements relating to
38 the purchase of homestead property at public auction;
39 limiting the circumstances under which a tax deed sale
40 may be canceled; amending s. 197.522, F.S.; providing
41 notice requirements for the sale of homestead property
42 due to 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
45 taxes for uncollectable personal property accounts;
46 requiring the tax collector to notify the property
47 appraiser; providing construction; creating ss.
48 197.2421 and 197.2423, F.S., transferring,
49 renumbering, and amending ss. 197.253, 197.303, and
50 197.3071, F.S., and amending ss. 197.243, 197.252,
51 197.254, 197.262, 197.263, 197.272, 197.282, 197.292,
52 197.301, and 197.312, F.S.; revising, updating, and
53 consolidating provisions of ch. 197, F.S., relating to
54 deferral of tax payments for real property, homestead
55 property, recreational and commercial working
56 waterfront property, and affordable rental property;
57 creating s. 197.4725, F.S.; providing authorization
58 and requirements for purchase of county-held tax
59 certificates; specifying required amounts to be paid;
60 providing for fees; providing for electronic services;
61 amending s. 192.0105, F.S.; providing conditions under
62 which a taxpayer is deemed to have waived a right to
63 know; providing that the right to a discount for the
64 early payment of taxes does not apply to certain
65 partial payments of taxes; clarifying a taxpayer’s
66 right to redeem real property and tax certificates;
67 clarifying that a property owner may not be contacted
68 by the holder of a tax certificate for 2 years
69 following the date the certificate is issued;
70 providing that s. 197.122, F.S., applies in certain
71 circumstances; providing for the obligation of the
72 property owner to obtain certain information;
73 correcting cross-references; amending ss. 194.011,
74 194.013, and 196.011, F.S.; correcting cross
75 references; creating s. 197.603, F.S.; providing
76 legislative intent; repealing s. 197.202, F.S.,
77 relating to destruction of 20-year-old tax receipts;
78 repealing s. 197.242, F.S., relating to a short title;
79 repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
80 197.3044, 197.3045, 197.3046, 197.3047, 197.307,
81 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
82 197.3077, 197.3078, and 197.3079, F.S., relating to
83 deferrals of tax payments; providing an effective
84 date.
85
86 Be It Enacted by the Legislature of the State of Florida:
87
88 Section 1. Section 95.051, Florida Statutes, is amended to
89 read:
90 95.051 When limitations tolled.—
91 (1) The running of the time under any statute of
92 limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
93 (a) Absence from the state of the person to be sued.
94 (b) Use by the person to be sued of a false name that is
95 unknown to the person entitled to sue so that process cannot be
96 served on the person to be sued.
97 (c) Concealment in the state of the person to be sued so
98 that process cannot be served on him or her.
99 (d) The adjudicated incapacity, before the cause of action
100 accrued, of the person entitled to sue. In any event, the action
101 must be begun within 7 years after the act, event, or occurrence
102 giving rise to the cause of action.
103 (e) Voluntary payments by the alleged father of the child
104 in paternity actions during the time of the payments.
105 (f) The payment of any part of the principal or interest of
106 any obligation or liability founded on a written instrument.
107 (g) The pendency of any arbitral proceeding pertaining to a
108 dispute that is the subject of the action.
109 (h) The period of an intervening bankruptcy in a proceeding
110 or process under chapter 197.
111 (i)(h) The minority or previously adjudicated incapacity of
112 the person entitled to sue during any period of time in which a
113 parent, guardian, or guardian ad litem does not exist, has an
114 interest adverse to the minor or incapacitated person, or is
115 adjudicated to be incapacitated to sue; except with respect to
116 the statute of limitations for a claim for medical malpractice
117 as provided in s. 95.11. In any event, the action must be begun
118 within 7 years after the act, event, or occurrence giving rise
119 to the cause of action.
120
121 Paragraphs (a)-(c) shall not apply if service of process or
122 service by publication can be made in a manner sufficient to
123 confer jurisdiction to grant the relief sought. This section
124 shall not be construed to limit the ability of any person to
125 initiate an action within 30 days of the lifting of an automatic
126 stay issued in a bankruptcy action as is provided in 11 U.S.C.
127 s. 108(c).
128 (2) No disability or other reason shall toll the running of
129 any statute of limitations except those specified in this
130 section, s. 95.091, the Florida Probate Code, or the Florida
131 Guardianship Law.
132 Section 2. Section 197.102, Florida Statutes, is amended to
133 read:
134 197.102 Definitions.—
135 (1) As used in this chapter, the following definitions
136 apply, unless the context clearly requires otherwise:
137 (a) “Awarded” means the time when the tax collector or a
138 designee determines and announces verbally or through the
139 closing of the bid process in an electronic auction that a buyer
140 has placed the winning bid at a tax certificate sale.
141 (b)(1) “Department,” unless otherwise specified, means the
142 Department of Revenue.
143 (c)(2) “Omitted taxes” means those taxes which have not
144 been extended on the tax roll against a parcel of property after
145 the property has been placed upon the list of lands available
146 for taxes pursuant to s. 197.502.
147 (d) “Proxy bidding” means a method of bidding by which a
148 bidder authorizes an agent, whether an individual or an
149 electronic agent, to place bids on his or her behalf.
150 (e) “Random number generator” means a computational device
151 that generates a sequence of numbers that lack any pattern and
152 is used to resolve a tie when multiple bidders have bid the same
153 lowest amount by assigning a number to each of the tied bidders
154 and randomly determining which one of those numbers is the
155 winner.
156 (f)(3) “Tax certificate” means a paper or electronic legal
157 document, representing unpaid delinquent real property taxes,
158 non-ad valorem assessments, including special assessments,
159 interest, and related costs and charges, issued in accordance
160 with this chapter against a specific parcel of real property and
161 becoming a first lien thereon, superior to all other liens,
162 except as provided by s. 197.573(2).
163 (g)(4) “Tax notice” means the paper or electronic tax bill
164 sent to taxpayers for payment of any taxes or special
165 assessments collected pursuant to this chapter, or the bill sent
166 to taxpayers for payment of the total of ad valorem taxes and
167 non-ad valorem assessments collected pursuant to s. 197.3632.
168 (h)(5) “Tax receipt” means the paid tax notice.
169 (i)(6) “Tax rolls” and “assessment rolls” are synonymous
170 and mean the rolls prepared by the property appraiser pursuant
171 to chapter 193 and certified pursuant to s. 193.122.
172 (2)(7) If when a local government uses the method set forth
173 in s. 197.3632 to levy, collect, or enforce a non-ad valorem
174 assessment, the following definitions shall apply:
175 (a) “Ad valorem tax roll” means the roll prepared by the
176 property appraiser and certified to the tax collector for
177 collection.
178 (b) “Non-ad valorem assessment roll” means a roll prepared
179 by a local government and certified to the tax collector for
180 collection.
181 Section 3. Section 197.122, Florida Statutes, is amended to
182 read:
183 197.122 Lien of taxes; dates; application.—
184 (1) All taxes imposed pursuant to the State Constitution
185 and laws of this state shall be a first lien, superior to all
186 other liens, on any property against which the taxes have been
187 assessed and shall continue in full force from January 1 of the
188 year the taxes were levied until discharged by payment or until
189 barred under chapter 95. If All personal property tax liens, to
190 the extent that the property to which the lien applies cannot be
191 located in the county or to the extent that the sale of the
192 property is insufficient to pay all delinquent taxes, interest,
193 fees, and costs due, a personal property tax lien shall apply be
194 liens against all other personal property of the taxpayer in the
195 county. However, a lien such liens against other personal
196 property does shall not apply against such property that which
197 has been sold, and is such liens against other personal property
198 shall be subordinate to any valid prior or subsequent liens
199 against such other property. An No act of omission or commission
200 on the part of a any property appraiser, tax collector, board of
201 county commissioners, clerk of the circuit court, or county
202 comptroller, or their deputies or assistants, or newspaper in
203 which an any advertisement of sale may be published does not
204 shall operate to defeat the payment of taxes, interest, fees,
205 and costs due and; but any acts of omission or commission may be
206 corrected at any time by the officer or party responsible for
207 them in the same like manner as provided by law for performing
208 acts in the first place. Amounts, and when so corrected, they
209 shall be considered construed as valid ab initio and do not
210 shall in no way affect any process by law for the enforcement of
211 the collection of the any tax. All owners of property are shall
212 be held to know that taxes are due and payable annually and are
213 responsible for charged with the duty of ascertaining the amount
214 of current and delinquent taxes and paying them before April 1
215 of the year following the year in which taxes are assessed. A No
216 sale or conveyance of real or personal property for nonpayment
217 of taxes may not shall be held invalid except upon proof that:
218 (a) The property was not subject to taxation;
219 (b) The taxes were had been paid before the sale of
220 personal property; or
221 (c) The real property was had been redeemed before receipt
222 by the clerk of the court of full payment for the execution and
223 delivery of a deed based upon a certificate issued for
224 nonpayment of taxes, including all recording fees and
225 documentary stamps.
226 (2) A lien created through the sale of a tax certificate
227 may not be foreclosed or enforced in any manner except as
228 prescribed in this chapter.
229 (3) A property appraiser shall may also correct a material
230 mistake of fact relating to an essential condition of the
231 subject property to reduce an assessment that if to do so
232 requires only the exercise of judgment as to the effect of the
233 mistake of fact on the assessed or taxable value of that mistake
234 of fact.
235 (a) As used in this subsection, the term “an essential
236 condition of the subject property” includes means a
237 characteristic of the subject parcel, including only:
238 1. Environmental restrictions, zoning restrictions, or
239 restrictions on permissible use;
240 2. Acreage;
241 3. Wetlands or other environmental lands that are or have
242 been restricted in use because of such environmental features;
243 4. Access to usable land;
244 5. Any characteristic of the subject parcel which
245 characteristic, in the property appraiser’s opinion, caused the
246 appraisal to be clearly erroneous; or
247 6. Depreciation of the property that was based on a latent
248 defect of the property which existed but was not readily
249 discernible by inspection on January 1, but not depreciation
250 resulting from any other cause.
251 (b) The material mistake of fact must may be corrected by
252 the property appraiser, in the same like manner as provided by
253 law for performing the act in the first place, only within 1
254 year after the approval of the tax roll pursuant to s. 193.1142.
255 If, and, when so corrected, the tax roll act becomes valid ab
256 initio and does not affect in no way affects any process by law
257 for the enforcement of the collection of the any tax. If the
258 such a correction results in a refund of taxes paid on the basis
259 of an erroneous assessment included contained on the current
260 year’s tax roll for years beginning January 1, 1999, or later,
261 the property appraiser, at his or her option, may request that
262 the department to pass upon the refund request pursuant to s.
263 197.182 or may submit the correction and refund order directly
264 to the tax collector for action in accordance with the notice
265 provisions of s. 197.182(2). Corrections to tax rolls for
266 previous prior years which would result in refunds must be made
267 pursuant to s. 197.182.
268 Section 4. Section 197.123, Florida Statutes, is amended to
269 read:
270 197.123 Correcting Erroneous returns; notification of
271 property appraiser.—If a any tax collector has reason to believe
272 that a any taxpayer has filed an erroneous or incomplete
273 statement of her or his personal property or has not disclosed
274 returned the full amount of all of her or his property subject
275 to taxation, the collector must shall notify the property
276 appraiser of the erroneous or incomplete statement.
277 Section 5. Section 197.146, Florida Statutes, is created to
278 read:
279 197.146 Uncollectable personal property taxes; correction
280 of tax roll.—A tax collector who determines that a tangible
281 personal property account is uncollectable may issue a
282 certificate of correction for the current tax roll and any prior
283 tax rolls. The tax collector shall notify the property appraiser
284 that the account is invalid, and the assessment may not be
285 certified for a future tax roll. An uncollectable account
286 includes, but is not limited to, an account on property that was
287 originally assessed but cannot be found to seize and sell for
288 the payment of taxes and includes other personal property of the
289 owner as identified pursuant to s. 197.413(8) and (9).
290 Section 6. Section 197.162, Florida Statutes, is amended to
291 read:
292 197.162 Tax discount payment periods Discounts; amount and
293 time.—
294 (1) For On all taxes assessed on the county tax rolls and
295 collected by the county tax collector, discounts for payments
296 made before delinquency early payment thereof shall be at the
297 rate of 4 percent in the month of November or at any time within
298 30 days after the sending mailing of the original tax notice; 3
299 percent in the following month of December; 2 percent in the
300 following month of January; 1 percent in the following month of
301 February; and zero percent in the following month of March or
302 within 30 days prior to the date of delinquency if the date of
303 delinquency is after April 1.
304 (2) If When a taxpayer makes a request to have the original
305 tax notice corrected, the discount rate for early payment
306 applicable at the time of the request for correction is made
307 shall apply for 30 days after the sending mailing of the
308 corrected tax notice.
309 (3) A discount rate shall apply at the rate of 4 percent
310 applies for 30 days after the sending mailing of a tax notice
311 resulting from the action of a value adjustment board.
312 Thereafter, the regular discount periods shall apply.
313 (4) If the For the purposes of this section, when a
314 discount period ends on a Saturday, Sunday, or legal holiday,
315 the discount period, including the zero percent period, shall be
316 extended to the next working day, if payment is delivered to the
317 a designated collection office of the tax collector.
318 Section 7. Subsections (2) and (4) of section 197.172,
319 Florida Statutes, are amended to read:
320 197.172 Interest rate; calculation and minimum.—
321 (2) The maximum rate of interest on a tax certificate is
322 shall be 18 percent per year.; However, a tax certificate may
323 shall not bear interest and nor shall the mandatory interest
324 charge as provided by s. 197.472(2) may not be levied during the
325 60-day period following of time from the date of delinquency,
326 except for the 3 percent mandatory interest charged charge under
327 subsection (1). No tax certificate sold before March 23, 1992,
328 shall bear interest nor shall the mandatory charge as provided
329 by s. 197.472(2) be levied in excess of the interest or charge
330 provided herein, except as to those tax certificates upon which
331 the mandatory charge as provided by s. 197.472(2) shall have
332 been collected and paid.
333 (4) Interest shall be calculated Except as provided in s.
334 197.262 with regard to deferred payment tax certificates,
335 interest to be accrued pursuant to this chapter shall be
336 calculated monthly from the first day of each month.
337 Section 8. Subsections (1), (2), and (3) of section
338 197.182, Florida Statutes, are amended to read:
339 197.182 Department of Revenue to pass upon and order
340 refunds.—
341 (1)(a) Except as provided in paragraphs paragraph (b), (c),
342 and (d), the department shall pass upon and order refunds if
343 when payment of taxes assessed on the county tax rolls has been
344 made voluntarily or involuntarily under any of the following
345 circumstances:
346 1. When An overpayment has been made.
347 2. When A payment has been made when no tax was due.
348 3. When A bona fide controversy exists between the tax
349 collector and the taxpayer as to the liability of the taxpayer
350 for the payment of the tax claimed to be due, the taxpayer pays
351 the amount claimed by the tax collector to be due, and it is
352 finally adjudged by a court of competent jurisdiction that the
353 taxpayer was not liable for the payment of the tax or any part
354 thereof.
355 4. When A payment for a delinquent tax has been made in
356 error by a taxpayer to the tax collector due to application of
357 payment to an erroneous parcel or misinformation provided by the
358 property appraiser or tax collector and, if, within 12 24 months
359 after of the date of the erroneous payment and before prior to
360 any transfer of the assessed property to a third party for
361 consideration, the party seeking a refund makes demand for
362 reimbursement of the erroneous payment upon the owner of the
363 property on which the taxes were erroneously paid and
364 reimbursement of the erroneous payment is not received within 45
365 days after such demand. The demand for reimbursement must shall
366 be sent by certified mail, return receipt requested, and a copy
367 of the demand must thereof shall be sent to the tax collector.
368 If the payment was made in error by the taxpayer because of an
369 error in the tax notice sent to the taxpayer, refund must be
370 made as provided in paragraph (d) subparagraph (b)2.
371 5. A payment for a tax that has not become delinquent, has
372 been made in error by a taxpayer to the tax collector due to the
373 application of the payment to an erroneous parcel or
374 misinformation provided by the property appraiser or tax
375 collector, and within 18 months after the date of the erroneous
376 payment and before any transfer of the assessed property to a
377 third party for consideration, the party seeking a refund makes
378 a demand for reimbursement of the erroneous payment upon the
379 owner of the property on which the taxes were erroneously paid
380 and reimbursement of the erroneous payment is not received
381 within 45 days after such demand. The demand for reimbursement
382 must be sent by certified mail, return receipt requested, and a
383 copy of the demand must be sent to the tax collector. If the
384 payment was made in error by the taxpayer because of an error in
385 the tax notice sent to the taxpayer, refund must be made as
386 provided in paragraph (d).
387 6.5. A When any payment is has been made for a tax
388 certificate certificates that is are subsequently corrected or
389 amended or is are subsequently determined to be void under s.
390 197.443.
391 (b)1. Those Refunds that have been ordered by a court and
392 those refunds that do not result from changes made in the
393 assessed value on a tax roll certified to the tax collector
394 shall be made directly by the tax collector without order from
395 the department and shall be made from undistributed funds
396 without approval of the various taxing authorities.
397 (c) Overpayments in the amount of $10 $5 or less may be
398 retained by the tax collector unless a written claim for a
399 refund is received from the taxpayer. Overpayments of more than
400 $10 over $5 resulting from taxpayer error, if identified
401 determined within 12 months the 4-year period of limitation,
402 shall are to be automatically refunded to the taxpayer. Such
403 refunds do not require approval from the department.
404 (d)2. If When a payment has been made in error by a
405 taxpayer to the tax collector because of an error in the tax
406 notice sent to the taxpayer, refund must be made directly by the
407 tax collector and does not require approval from the department.
408 At the request of the taxpayer, the amount paid in error may be
409 applied by the tax collector to the taxes for which the taxpayer
410 is actually liable.
411 (e)(c) Claims for refunds shall be made in accordance with
412 the rules of the department. A No refund may not shall be
413 granted unless a claim for the refund is made therefor within 4
414 years after of January 1 of the tax year for which the taxes
415 were paid.
416 (f)(d) Upon receipt of the department’s written denial of a
417 the refund, the tax collector shall issue the denial in writing
418 to the taxpayer.
419 (g)(e) If funds are available from current receipts and,
420 subject to subsection (3) and, if a refund is approved, the
421 taxpayer shall is entitled to receive a refund within 100 days
422 after a claim for refund is made, unless the tax collector,
423 property appraiser, or department states good cause for
424 remitting the refund after that date. The time periods times
425 stated in this paragraph and paragraphs (i) (f) through (l) (j)
426 are directory and may be extended by a maximum of an additional
427 60 days if good cause is stated.
428 (h)(f) If the taxpayer contacts the property appraiser
429 first, the property appraiser shall refer the taxpayer to the
430 tax collector.
431 (i)(g) If a correction to the roll by the property
432 appraiser is required as a condition for the refund, the tax
433 collector shall, within 30 days, advise the property appraiser
434 of the taxpayer’s application for a refund and forward the
435 application to the property appraiser.
436 (j)(h) The property appraiser has 30 days after receipt of
437 the form from the tax collector to correct the roll if a
438 correction is permissible by law. Within After the 30-day period
439 30 days, the property appraiser shall immediately advise the tax
440 collector in writing of whether or not the roll has been
441 corrected and state, stating the reasons why the roll was
442 corrected or not corrected.
443 (k)(i) If the refund requires is not one that can be
444 directly acted upon by the tax collector, for which an order
445 from the department is required, the tax collector shall forward
446 the claim for refund to the department upon receipt of the
447 correction from the property appraiser or 30 days after the
448 claim for refund, whichever occurs first. This provision does
449 not apply to corrections resulting in refunds of less than
450 $2,500 $400, which the tax collector shall make directly,
451 without order from the department, and from undistributed funds,
452 and may make without approval of the various taxing authorities.
453 (l)(j) The department shall approve or deny a claim for a
454 refund all refunds within 30 days after receiving the from the
455 tax collector the claim from the tax collector for refund,
456 unless good cause is stated for delaying the approval or denial
457 beyond that date.
458 (m)(k) Subject to and after meeting the requirements of s.
459 194.171 and this section, an action to contest a denial of
460 refund must may not be brought within later than 60 days after
461 the date the tax collector sends issues the denial to the
462 taxpayer, which notice must be sent by certified mail, or 4
463 years after January 1 of the year for which the taxes were paid,
464 whichever is later. The tax collector may send notice of the
465 denial electronically or by postal mail. Electronic transmission
466 may be used only with the express consent of the property owner.
467 If the notice of denial is sent electronically and is returned
468 as undeliverable, a second notice must be sent by postal mail.
469 However, the original electronic transmission is the official
470 mailing for purpose of this section.
471 (n)(l) In computing any time period under this section, if
472 when the last day of the period is a Saturday, Sunday, or legal
473 holiday, the period is to be extended to the next working day.
474 (2)(a) If When the department orders a refund, the
475 department it shall forward a copy of its order to the tax
476 collector who shall then determine the pro rata share due by
477 each taxing authority. The tax collector shall make the refund
478 from undistributed funds held for that taxing authority and
479 shall identify such refund as a reduction in the next
480 distribution. If the undistributed funds are not sufficient for
481 the refund, the tax collector shall notify the taxing authority
482 of the shortfall. The taxing authority shall: and certify to the
483 county, the district school board, each municipality, and the
484 governing body of each taxing district, their pro rata shares of
485 such refund, the reason for the refund, and the date the refund
486 was ordered by the department.
487 (b) The board of county commissioners, the district school
488 board, each municipality, and the governing body of each taxing
489 district shall comply with the order of the department in the
490 following manner:
491 1. Authorize the tax collector to make refund from
492 undistributed funds held for that taxing authority by the tax
493 collector;
494 (a)2. Authorize the tax collector to make refund and
495 forward to the tax collector its pro rata share of the refund
496 from currently budgeted funds, if available; or
497 (b)3. Notify the tax collector that the taxing authority
498 does not have funds currently available and provide for the
499 payment of the refund in its budget for the next ensuing year
500 funds for the payment of the refund.
501 (3) A refund ordered by the department pursuant to this
502 section shall be made by the tax collector in one aggregate
503 amount composed of all the pro rata shares of the several taxing
504 authorities concerned, except that a partial refund is allowed
505 if when one or more of the taxing authorities concerned do not
506 have funds currently available to pay their pro rata shares of
507 the refund and this would cause an unreasonable delay in the
508 total refund. A statement by the tax collector explaining the
509 refund shall accompany the refund payment. If When taxes become
510 delinquent as a result of a refund pursuant to subparagraph
511 (1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
512 (1)(b)2., the tax collector shall notify the property owner that
513 the taxes have become delinquent and that a tax certificate will
514 be sold if the taxes are not paid within 30 days after the date
515 of delinquency.
516 Section 9. Subsections (1), (3), and (5) of section
517 197.222, Florida Statutes, are amended to read:
518 197.222 Prepayment of estimated tax by installment method.—
519 (1) Taxes collected pursuant to this chapter may be prepaid
520 in installments as provided in this section. A taxpayer may
521 elect to prepay by installments for each tax notice for with
522 taxes estimated to be more than $100. A taxpayer who elects to
523 prepay taxes shall make payments based upon an estimated tax
524 equal to the actual taxes levied upon the subject property in
525 the prior year. To prepay by installments, the Such taxpayer
526 must shall complete and file an application for each tax notice
527 to prepay such taxes by installment with the tax collector on or
528 before April 30 prior to May 1 of the year in which the taxpayer
529 elects to prepay the taxes in installments pursuant to this
530 section. The application shall be made on forms supplied by the
531 department and provided to the taxpayer by the tax collector.
532 After submission of an initial application, a taxpayer is shall
533 not be required to submit additional annual applications as long
534 as he or she continues to elect to prepay taxes in installments
535 pursuant to this section. However, if in any year the taxpayer
536 does not so elect, reapplication is shall be required for a
537 subsequent election to do so. Installment payments shall be made
538 according to the following schedule:
539 (a) The first payment of one-quarter of the total amount of
540 estimated taxes due must shall be made by not later than June 30
541 of the year in which the taxes are assessed. A 6-percent
542 discount applied against the amount of the installment shall be
543 granted for such payment. The tax collector may accept a late
544 payment of the first installment through July 31, and the under
545 this paragraph within 30 days after June 30; such late payment
546 must be accompanied by a penalty of 5 percent of the amount of
547 the installment due.
548 (b) The second payment of one-quarter of the total amount
549 of estimated taxes must due shall be made by not later than
550 September 30 of the year in which the taxes are assessed. A 4.5
551 percent discount applied against the amount of the installment
552 shall be granted for such payment.
553 (c) The third payment of one-quarter of the total amount of
554 estimated taxes due, plus one-half of any adjustment made
555 pursuant to a determination of actual tax liability, must shall
556 be made by not later than December 31 of the year in which taxes
557 are assessed. A 3 percent 3-percent discount applied against the
558 amount of the installment shall be granted for such payment.
559 (d) The fourth payment of one-quarter of the total amount
560 of estimated taxes due, plus one-half of any adjustment made
561 pursuant to a determination of actual tax liability, must shall
562 be made by not later than March 31 following the year in which
563 taxes are assessed. A No discount may not shall be granted for
564 such payment.
565 (e) If For purposes of this section, when an installment
566 due date falls on a Saturday, Sunday, or legal holiday, the due
567 date for the installment is shall be the next working day, if
568 the installment payment is delivered to a designated collection
569 office of the tax collector. Taxpayers making such payment shall
570 be entitled to the applicable discount rate authorized in this
571 section.
572 (3) Upon receiving a taxpayer’s application for
573 participation in the prepayment installment plan, and the tax
574 collector shall mail to the taxpayer a statement of the
575 taxpayer’s estimated tax liability which shall be equal to the
576 actual taxes levied on the subject property in the preceding
577 year; such statement shall indicate the amount of each quarterly
578 installment after application of the discount rates provided in
579 this section, and a payment schedule, based upon the schedule
580 provided in this section and furnished by the department. for
581 those taxpayers who participated in the prepayment installment
582 plan for the previous year and who are not required to reapply,
583 the tax collector shall send a quarterly tax notice with the
584 discount rates provided in this section according to the payment
585 schedule provided by the department the statement shall be
586 mailed by June 1. During the first month that the tax roll is
587 open for payment of taxes, the tax collector shall mail to the
588 taxpayer a statement which shows the amount of the remaining
589 installment payments to be made after application of the
590 discount rates provided in this section. The postage or cost of
591 electronic mailing shall be paid out of the general fund of the
592 county, upon statement of the costs thereof by the tax
593 collector.
594 (5) Notice of the right to prepay taxes pursuant to this
595 section shall be provided with the notice of taxes. The Such
596 notice shall inform the taxpayer of the right to prepay taxes in
597 installments, and that application forms can be obtained from
598 the tax collector, and shall state that reapplication is not
599 necessary if the taxpayer participated in the prepayment
600 installment plan for the previous year. The application forms
601 shall be provided by the department and shall be mailed by the
602 tax collector to those taxpayers requesting an application.
603 Section 10. Subsections (3) and (9) of section 197.2301,
604 Florida Statutes, are amended to read:
605 197.2301 Payment of taxes prior to certified roll
606 procedure.—
607 (3) Immediately upon receipt of the property appraiser’s
608 certification under subsection (2), the tax collector shall
609 publish a notice cause to be published in a newspaper of general
610 circulation in the county and shall prominently post at the
611 courthouse door a notice that the tax roll will not be certified
612 for collection before prior to January 1 and that payments of
613 estimated taxes may be made will be allowed by those taxpayers
614 who submit tender payment to the collector on or before December
615 31.
616 (9) After the discount has been applied to the estimated
617 taxes paid and it is determined that an underpayment or
618 overpayment has occurred, the following shall apply:
619 (a) If the amount of underpayment or overpayment is $10 $5
620 or less, then no additional billing or refund is required except
621 as determined by the tax collector.
622 (b) If the amount of overpayment is more than $10 $5, the
623 tax collector shall immediately refund to the person who paid
624 the estimated tax the amount of overpayment. Department of
625 Revenue approval is shall not be required for such the refund of
626 overpayment made pursuant to this subsection.
627 Section 11. Section 197.2421, Florida Statutes, is created
628 to read:
629 197.2421 Property tax deferral.—
630 (1) If a property owner applies for a property tax deferral
631 and meets the criteria established in this chapter, the tax
632 collector shall approve the deferral of such ad valorem taxes
633 and non-ad valorem assessments.
634 (2) Authorized property tax deferral programs are:
635 (a) Homestead tax deferral.
636 (b) Recreational and commercial working waterfront
637 deferral.
638 (c) Affordable rental housing deferral.
639 (3) Ad valorem taxes, non-ad valorem assessments, and
640 interest deferred pursuant to this chapter shall constitute a
641 priority lien and shall attach to the property in the same
642 manner as other tax liens. Deferred taxes, assessments, and
643 interest, however, shall be due, payable, and delinquent as
644 provided in this chapter.
645 Section 12. Section 197.2423, Florida Statutes, is created
646 to read:
647 197.2423 Application for property tax deferral;
648 determination of approval or denial by tax collector.—
649 (1) A property owner is responsible for submitting an
650 annual application for tax deferral with the county tax
651 collector on or before March 31 following the year in which the
652 taxes and non-ad valorem assessments are assessed.
653 (2) Each applicant shall demonstrate compliance with the
654 requirements for tax deferral.
655 (3) The application for deferral shall be made upon a form
656 provided by the tax collector. The tax collector may require the
657 applicant to submit other evidence and documentation deemed
658 necessary in considering the application. The application form
659 shall advise the applicant:
660 (a) Of the manner in which interest is computed.
661 (b) Of the conditions which must be met to qualify for
662 approval.
663 (c) Of the conditions under which deferred taxes,
664 assessments, and interest become due, payable, and delinquent.
665 (d) That all tax deferrals pursuant to this section
666 constitute a lien on the applicant’s property.
667 (4) Each application shall include a list of all
668 outstanding liens on the property and the current value of each
669 lien.
670 (5) Each applicant shall furnish proof of fire and extended
671 coverage insurance in an amount at least equal to the total of
672 all outstanding liens, including a lien for deferred taxes, non
673 ad valorem assessments, and interest with a loss payable clause
674 to the tax collector.
675 (6) The tax collector shall consider each annual
676 application for a tax deferral within 45 days after the
677 application is filed or as soon as practicable thereafter. The
678 tax collector shall exercise reasonable discretion based upon
679 applicable information available under this section. A tax
680 collector who finds that the applicant is entitled to the tax
681 deferral shall approve the application and maintain the deferral
682 records until the tax lien is satisfied.
683 (7) For approved deferrals, the date of receipt by the tax
684 collector of the application for tax deferral shall be used in
685 calculating taxes due and payable net of discounts for early
686 payment as provided in s. 197.162.
687 (8) The tax collector shall notify the property appraiser
688 in writing of those parcels for which taxes have been deferred.
689 (9) A tax deferral may not be granted if:
690 (a) The total amount of deferred taxes, non-ad valorem
691 assessments, and interest, plus the total amount of all other
692 unsatisfied liens on the property, exceeds 85 percent of the
693 just value of the property; or
694 (b) The primary mortgage financing on the property is for
695 an amount that exceeds 70 percent of the just value of the
696 property.
697 (10) A tax collector who finds that the applicant is not
698 entitled to the deferral shall send a notice of disapproval
699 within 45 days after the date the application is filed, citing
700 the reason for disapproval. The original notice of disapproval
701 shall be sent to the applicant and shall advise the applicant of
702 the right to appeal the decision to the value adjustment board
703 and shall inform the applicant of the procedure for filing such
704 an appeal.
705 Section 13. Section 197.253, Florida Statutes, is
706 transferred, renumbered as section 197.2425, Florida Statutes,
707 and amended to read:
708 197.2425 197.253 Appeal of denied Homestead tax deferral;
709 application.—An appeal of a denied tax deferral must be made by
710 the property owner
711 (1) The application for deferral shall be made upon a form
712 prescribed by the department and furnished by the county tax
713 collector. The application form shall be signed upon oath by the
714 applicant before an officer authorized by the state to
715 administer oaths. The tax collector may, in his or her
716 discretion, require the applicant to submit such other evidence
717 and documentation as deemed necessary by the tax collector in
718 considering the application. The application form shall advise
719 the applicant of the manner in which interest is computed. Each
720 application form shall contain an explanation of the conditions
721 to be met for approval and the conditions under which deferred
722 taxes and interest become due, payable, and delinquent. Each
723 application shall clearly state that all deferrals pursuant to
724 this act shall constitute a lien on the applicant’s homestead.
725 (2)(a) The tax collector shall consider each annual
726 application for homestead tax deferral within 30 days of the day
727 the application is filed or as soon as practicable thereafter. A
728 tax collector who finds that the applicant is entitled to the
729 tax deferral shall approve the application and file the
730 application in the permanent records. A tax collector who finds
731 the applicant is not entitled to the deferral shall send a
732 notice of disapproval within 30 days of the filing of the
733 application, giving reasons therefor to the applicant, either by
734 personal delivery or by registered mail to the mailing address
735 given by the applicant and shall make return in the manner in
736 which such notice was served upon the applicant upon the
737 original notice thereof and file among the permanent records of
738 the tax collector’s office. The original notice of disapproval
739 sent to the applicant shall advise the applicant of the right to
740 appeal the decision of the tax collector to the value adjustment
741 board and shall inform the applicant of the procedure for filing
742 such an appeal.
743 (b) Appeals of the decision of the tax collector to the
744 value adjustment board shall be in writing on a form prescribed
745 by the department and furnished by the tax collector. The Such
746 appeal must shall be filed with the value adjustment board
747 within 30 20 days after the applicant’s receipt of the notice of
748 disapproval. The value adjustment board shall review the
749 application and the evidence presented to the tax collector upon
750 which the applicant based his or her claim for tax deferral and,
751 at the election of the applicant, shall hear the applicant in
752 person, or by agent on the applicant’s behalf, on his or her
753 right to homestead tax deferral. The value adjustment board
754 shall reverse the decision of the tax collector and grant a
755 homestead tax deferral to the applicant, if in its judgment the
756 applicant is entitled to the tax deferral thereto, or shall
757 affirm the decision of the tax collector. An Such action by of
758 the value adjustment board is shall be final unless the
759 applicant or tax collector files a de novo proceeding for a
760 declaratory judgment or other appropriate proceeding in the
761 circuit court of the county in which the property is located or
762 other lienholder, within 15 days after from the date of the
763 decision disapproval of the application by the board, files in
764 the circuit court of the county in which the property is
765 located, a proceeding for a declaratory judgment or other
766 appropriate proceeding.
767 (3) Each application shall contain a list of, and the
768 current value of, all outstanding liens on the applicant’s
769 homestead.
770 (4) For approved applications, the date of receipt by the
771 tax collector of the application for tax deferral shall be used
772 in calculating taxes due and payable net of discounts for early
773 payment as provided for by s. 197.162.
774 (5) If such proof has not been furnished with a prior
775 application, each applicant shall furnish proof of fire and
776 extended coverage insurance in an amount which is in excess of
777 the sum of all outstanding liens and deferred taxes and interest
778 with a loss payable clause to the county tax collector.
779 (6) The tax collector shall notify the property appraiser
780 in writing of those parcels for which taxes have been deferred.
781 (7) The property appraiser shall promptly notify the tax
782 collector of denials of homestead application and changes in
783 ownership of properties that have been granted a tax deferral.
784 Section 14. Section 197.243, Florida Statutes, is amended
785 to read:
786 197.243 Definitions relating to homestead property tax
787 deferral Act.—
788 (1) “Household” means a person or group of persons living
789 together in a room or group of rooms as a housing unit, but the
790 term does not include persons boarding in or renting a portion
791 of the dwelling.
792 (2) “Income” means the “adjusted gross income,” as defined
793 in s. 62 of the United States Internal Revenue Code, of all
794 members of a household.
795 Section 15. Section 197.252, Florida Statutes, is amended
796 to read:
797 197.252 Homestead tax deferral.—
798 (1) Any person who is entitled to claim homestead tax
799 exemption under the provisions of s. 196.031(1) may apply elect
800 to defer payment of a portion of the combined total of the ad
801 valorem taxes, and any non-ad valorem assessments, and interest
802 which would be covered by a tax certificate sold under this
803 chapter levied on that person’s homestead by filing an annual
804 application for tax deferral with the county tax collector on or
805 before January 31 following the year in which the taxes and non
806 ad valorem assessments are assessed. Any applicant who is
807 entitled to receive the homestead tax exemption but has waived
808 it for any reason shall furnish, with the application for tax
809 deferral, a certificate of eligibility to receive the exemption.
810 Such certificate shall be prepared by the county property
811 appraiser upon request of the taxpayer. It shall be the burden
812 of each applicant to affirmatively demonstrate compliance with
813 the requirements of this section.
814 (2)(a) Approval of an application for homestead tax
815 deferral shall defer that portion of the combined total of ad
816 valorem taxes and any non-ad valorem assessments:
817 1. That which would be covered by a tax certificate sold
818 under this chapter otherwise due and payable on the applicant’s
819 homestead pursuant to s. 197.333 which exceeds 5 percent of the
820 applicant’s household household’s income for the prior calendar
821 year if the applicant is younger than 65 years old;
822 2. That exceeds 3 percent of the applicant’s household
823 income for the prior calendar year if the applicant is 65 years
824 old or older; or
825 3. In its entirety if the applicant’s household income:
826 a. For the previous calendar year is less than $10,000; or
827 b. Is less than the designated amount for the additional
828 homestead exemption under s. 196.075 and the applicant is 65
829 years old or older. If any such applicant’s household income for
830 the prior calendar year is less than $10,000, approval of such
831 application shall defer such ad valorem taxes plus non-ad
832 valorem assessments in their entirety.
833 (b) If the applicant is 65 years of age or older, approval
834 of the application shall defer that portion of the ad valorem
835 taxes plus non-ad valorem assessments which exceeds 3 percent of
836 the applicant’s household income for the prior calendar year. If
837 any applicant’s household income for the prior calendar year is
838 less than $10,000, or is less than the amount of the household
839 income designated for the additional homestead exemption
840 pursuant to s. 196.075, and the applicant is 65 years of age or
841 older, approval of the application shall defer the ad valorem
842 taxes plus non-ad valorem assessments in their entirety.
843 (b)(c) The household income of an applicant who applies for
844 a tax deferral before the end of the calendar year in which the
845 taxes and non-ad valorem assessments are assessed shall be for
846 the current year, adjusted to reflect estimated income for the
847 full calendar year period. The estimate of a full year’s
848 household income shall be made by multiplying the household
849 income received to the date of application by a fraction, the
850 numerator being 365 and the denominator being the number of days
851 expired in the calendar year to the date of application.
852 (3) The property appraiser shall promptly notify the tax
853 collector if there is a change in ownership or the homestead
854 exemption has been denied on property that has been granted a
855 tax deferral. No tax deferral shall be granted:
856 (a) If the total amount of deferred taxes, non-ad valorem
857 assessments, and interest plus the total amount of all other
858 unsatisfied liens on the homestead exceeds 85 percent of the
859 assessed value of the homestead, or
860 (b) If the primary mortgage financing on the homestead is
861 for an amount which exceeds 70 percent of the assessed value of
862 the homestead.
863 (4) The amount of taxes, non-ad valorem assessments, and
864 interest deferred under this act shall accrue interest at a rate
865 equal to the semiannually compounded rate of one-half of 1
866 percent plus the average yield to maturity of the long-term
867 fixed-income portion of the Florida Retirement System
868 investments as of the end of the quarter preceding the date of
869 the sale of the deferred payment tax certificates; however, the
870 interest rate may not exceed 7 percent.
871 (5) The taxes, non-ad valorem assessments, and interest
872 deferred pursuant to this act shall constitute a prior lien and
873 shall attach as of the date and in the same manner and be
874 collected as other liens for taxes, as provided for under this
875 chapter, but such deferred taxes, non-ad valorem assessments,
876 and interest shall only be due, payable, and delinquent as
877 provided in this act.
878 Section 16. Section 197.303, Florida Statutes, is
879 transferred, renumbered as section 197.2524, Florida Statutes,
880 and amended to read:
881 197.2524 197.303 Ad valorem Tax deferral for recreational
882 and commercial working waterfront properties and affordable
883 rental housing property.—
884 (1) This section applies to: The board of county
885 commissioners of any county or the governing authority of any
886 municipality may adopt an ordinance to allow for ad valorem tax
887 deferrals for
888 (a) Recreational and commercial working waterfront
889 properties if the owners are engaging in the operation,
890 rehabilitation, or renovation of such properties in accordance
891 with guidelines established in this section.
892 (b) Affordable rental housing, if the owners are engaging
893 in the operation, rehabilitation, or renovation of such
894 properties in accordance with the guidelines provided in part VI
895 of chapter 420.
896 (2) The board of county commissioners of any county or the
897 governing authority of a the municipality may adopt an by
898 ordinance to may authorize the deferral of ad valorem taxes
899 taxation and non-ad valorem assessments for recreational and
900 commercial working waterfront properties described in subsection
901 (1).
902 (3) The ordinance shall designate the percentage or amount
903 of the deferral and the type and location of the working
904 waterfront property and, including the type of public lodging
905 establishments, for which deferrals may be granted, which may
906 include any property meeting the provisions of s. 342.07(2),
907 which property may require the property be further required to
908 be located within a particular geographic area or areas of the
909 county or municipality. For property defined in s. 342.07(2) as
910 “recreational and commercial working waterfront,” the ordinance
911 may specify the type of public lodging establishments that
912 qualify.
913 (4) The ordinance must specify that such deferrals apply
914 only to taxes or assessments levied by the unit of government
915 granting the deferral. However, a deferral may not be granted
916 for the deferrals do not apply, however, to taxes or non-ad
917 valorem assessments defined in s. 197.3632(1)(d) levied for the
918 payment of bonds or for to taxes authorized by a vote of the
919 electors pursuant to s. 9(b) or s. 12, Art. VII of the State
920 Constitution.
921 (5) The ordinance must specify that any deferral granted
922 remains in effect regardless of any change in the authority of
923 the county or municipality to grant the deferral. In order to
924 retain the deferral, however, the use and ownership of the
925 property as a working waterfront must remain as it was when the
926 deferral was granted for be maintained over the period in for
927 which the deferral remains is granted.
928 (6)(a) If an application for deferral is granted on
929 property that is located in a community redevelopment area, the
930 amount of taxes eligible for deferral shall be limited reduced,
931 as provided for in paragraph (b), if:
932 1. The community redevelopment agency has previously issued
933 instruments of indebtedness that are secured by increment
934 revenues on deposit in the community redevelopment trust fund;
935 and
936 2. Those instruments of indebtedness are associated with
937 the real property applying for the deferral.
938 (b) If the provisions of paragraph (a) applies apply, the
939 tax deferral may shall not apply only to the an amount of taxes
940 in excess of equal to the amount that must be deposited into the
941 community redevelopment trust fund by the entity granting the
942 deferral based upon the taxable value of the property upon which
943 the deferral is being granted. Once all instruments of
944 indebtedness that existed at the time the deferral was
945 originally granted are no longer outstanding or have otherwise
946 been defeased, the provisions of this paragraph shall no longer
947 apply.
948 (c) If a portion of the taxes on a property were not
949 eligible for deferral under because of the provisions of
950 paragraph (b), the community redevelopment agency shall notify
951 the property owner and the tax collector 1 year before the debt
952 instruments that prevented said taxes from being deferred are no
953 longer outstanding or otherwise defeased.
954 (d) The tax collector shall notify a community
955 redevelopment agency of any tax deferral that has been granted
956 on property located within the community redevelopment area of
957 that agency.
958 (e) Issuance of debt obligation after the date a deferral
959 has been granted shall not reduce the amount of taxes eligible
960 for deferral.
961 Section 17. Section 197.3071, Florida Statutes, is
962 transferred, renumbered as section 197.2526, Florida Statutes,
963 and amended to read:
964 197.2526 197.3071 Eligibility for tax deferral for
965 affordable rental housing property.—The tax deferral authorized
966 by s. 197.2524 this section is applicable only on a pro rata
967 basis to the ad valorem taxes levied on residential units within
968 a property which meet the following conditions:
969 (1) Units for which the monthly rent along with taxes,
970 insurance, and utilities does not exceed 30 percent of the
971 median adjusted gross annual income as defined in s. 420.0004
972 for the households described in subsection (2).
973 (2) Units that are occupied by extremely-low-income
974 persons, very-low-income persons, low-income persons, or
975 moderate-income persons as these terms are defined in s.
976 420.0004.
977 Section 18. Section 197.254, Florida Statutes, is amended
978 to read:
979 197.254 Annual notification to taxpayer.—
980 (1) The tax collector shall notify the taxpayer of each
981 parcel appearing on the real property assessment roll of the
982 right to defer payment of taxes and non-ad valorem assessments
983 and interest on homestead property pursuant to s. 197.252.
984 pursuant to ss. 197.242-197.312. Such notice shall be printed on
985 the back of envelopes used for mailing the notice of taxes
986 provided for by s. 197.322(3). Such notice of the right to defer
987 payment of taxes and non-ad valorem assessments shall read:
988
989 NOTICE TO TAXPAYERS ENTITLED
990 TO HOMESTEAD EXEMPTION
991
992 “If your income is low enough to meet certain conditions,
993 you may qualify for a deferred tax payment plan on homestead
994 property. An application to determine eligibility is available
995 in the county tax collector’s office.”
996 (2) On or before November 1 of each year, the tax collector
997 shall notify each taxpayer to whom a tax deferral has been
998 previously granted of the accumulated sum of deferred taxes,
999 non-ad valorem assessments, and interest outstanding.
1000 Section 19. Section 197.262, Florida Statutes, is amended
1001 to read:
1002 197.262 Deferred payment tax certificates.—
1003 (1) The tax collector shall notify each local governing
1004 body of the amount of taxes and non-ad valorem assessments
1005 deferred which would otherwise have been collected for such
1006 governing body. The county shall then, At a the time of the tax
1007 certificate sale held pursuant to s. 197.432, the tax collector
1008 shall strike to the county each certificate on property for
1009 which taxes have been deferred off to the county. Certificates
1010 issued pursuant to this section are exempt from the public sale
1011 of tax certificates held pursuant to s. 197.432 or s. 197.4725.
1012 (2) The certificates so held by the county shall bear
1013 interest at a rate equal to the semiannually compounded rate of
1014 0.5 percent plus the average yield to maturity of the long-term
1015 fixed-income portion of the Florida Retirement System
1016 investments as of the end of the quarter preceding the date of
1017 the sale of the deferred payment tax certificates.; However, the
1018 interest rate may not exceed 7 9.5 percent.
1019 Section 20. Section 197.263, Florida Statutes, is amended
1020 to read:
1021 197.263 Change in ownership or use of property.—
1022 (1) If In the event that there is a change in use or
1023 ownership of tax-deferred property such that the owner is no
1024 longer eligible for the tax deferral granted entitled to claim
1025 homestead exemption for such property pursuant to s. 196.031(1),
1026 or the owner such person fails to maintain the required fire and
1027 extended insurance coverage, the total amount of deferred taxes
1028 and interest for all previous years shall be due and payable
1029 November 1 of the year in which the change in use occurs or on
1030 the date failure to maintain insurance occurs. Payment and shall
1031 be delinquent on April 1 of the year following the year in which
1032 the change in use or failure to maintain insurance occurs.
1033 However, if the change in ownership is to a surviving spouse and
1034 the spouse is eligible to maintain the tax deferral on such
1035 property, the surviving spouse may continue the deferment of
1036 previously deferred taxes and interest pursuant to this chapter.
1037 (2) In the event that there is a change in ownership of
1038 tax-deferred property, the total amount of deferred taxes and
1039 interest for all previous years shall be due and payable on the
1040 date the change in ownership takes place and shall be delinquent
1041 on April 1 following said date. When, however, the change in
1042 ownership is to a surviving spouse and such spouse is eligible
1043 to claim homestead exemption on such property pursuant to s.
1044 196.031(1), such surviving spouse may continue the deferment of
1045 previously deferred taxes and interest pursuant to the
1046 provisions of this act.
1047 (2)(3) Whenever the property appraiser discovers that there
1048 has been a change in the ownership or use of property which has
1049 been granted a tax deferral, the property appraiser shall notify
1050 the tax collector in writing of the date such change occurs, and
1051 the tax collector shall collect any taxes, assessments, and
1052 interest due or delinquent.
1053 (3)(4) During any year in which the total amount of
1054 deferred taxes, interest, assessments, and all other unsatisfied
1055 liens on the homestead exceeds 85 percent of the just assessed
1056 value of the homestead, the tax collector shall immediately
1057 notify the owner of the property on which taxes and interest
1058 have been deferred that the portion of taxes, and interest, and
1059 assessments which exceeds 85 percent of the just assessed value
1060 of the homestead is shall be due and payable within 30 days
1061 after of receipt of the notice is sent. Failure to pay the
1062 amount due causes shall cause the total amount of deferred
1063 taxes, and interest, and assessments to become delinquent.
1064 (4)(5) Each year, upon notification, each owner of property
1065 on which taxes, and interest, and assessments have been deferred
1066 shall submit to the tax collector a list of, and the current
1067 value of, all outstanding liens on the owner’s homestead.
1068 Failure to respond to this notification within 30 days shall
1069 cause the total amount of deferred taxes, and interest, and
1070 assessments to become payable within 30 days.
1071 (5)(6) If In the event deferred taxes, interest, and
1072 assessments become delinquent under this chapter, then on or
1073 before June 1 following the date the taxes become delinquent,
1074 the tax collector shall sell a tax certificate for the
1075 delinquent taxes, and interest, and assessments in the manner
1076 provided by s. 197.432.
1077 Section 21. Section 197.272, Florida Statutes, is amended
1078 to read:
1079 197.272 Prepayment of deferred taxes.—
1080 (1) All or part of the deferred taxes and accrued interest
1081 may at any time be paid to the tax collector. by:
1082 (a) The owner of the property or the spouse of the owner.
1083 (b) The next of kin of the owner, heir of the owner, child
1084 of the owner, or any person having or claiming a legal or
1085 equitable interest in the property, provided no objection is
1086 made by the owner within 30 days after the tax collector
1087 notifies the owner of the fact that such payment has been
1088 tendered.
1089 (2) Any partial payment that is less than the total amount
1090 due must be equal to the amount of the deferred taxes, interest,
1091 assessments, and for 1 or more full years made pursuant to this
1092 section shall be applied first to accrued interest.
1093 Section 22. Section 197.282, Florida Statutes, is amended
1094 to read:
1095 197.282 Distribution of payments.—When any deferred taxes,
1096 assessments, or interest is collected, the tax collector shall
1097 maintain a record of the payment, setting forth a description of
1098 the property and the amount of taxes or interest collected for
1099 such property. The tax collector shall distribute payments
1100 received in accordance with the procedures for distribution of
1101 ad valorem taxes, non-ad valorem assessments, or redemption
1102 moneys as prescribed in this chapter.
1103 Section 23. Section 197.292, Florida Statutes, is amended
1104 to read:
1105 197.292 Construction.—Nothing in This chapter does not
1106 prohibit: act shall be construed to prevent
1107 (1) The collection of personal property taxes that which
1108 become a lien against tax-deferred property;,
1109 (2) Defer payment of special assessments to benefited
1110 property other than those specifically allowed to be deferred;,
1111 or
1112 (3) Affect any provision of any mortgage or other
1113 instrument relating to property requiring a person to pay ad
1114 valorem taxes or non-ad valorem assessments.
1115 Section 24. Section 197.301, Florida Statutes, is amended
1116 to read:
1117 197.301 Penalties.—
1118 (1) The following penalties shall be imposed on any person
1119 who willfully files incorrect information for a tax deferral
1120 required under s. 197.252 or s. 197.263 which is incorrect:
1121 (a) The Such person shall pay the total amount of deferred
1122 taxes, non-ad valorem assessments subject to collection pursuant
1123 to the uniform method of collection set forth in s. 197.3632,
1124 and interest deferred, which amount shall immediately become
1125 due.;
1126 (b) The Such person shall be disqualified from filing a
1127 homestead tax deferral application for the next 3 years.; and
1128 (c) The Such person shall pay a penalty of 25 percent of
1129 the total amount of deferred taxes, non-ad valorem assessments
1130 subject to collection pursuant to the uniform method of
1131 collection set forth in s. 197.3632, and interest deferred.
1132 (2) Any person against whom the penalties prescribed in
1133 this section have been imposed may appeal the penalties imposed
1134 to the value adjustment board within 30 days after said
1135 penalties are imposed.
1136 Section 25. Section 197.312, Florida Statutes, is amended
1137 to read:
1138 197.312 Payment by mortgagee.—If any mortgagee elects shall
1139 elect to pay the taxes when an applicant qualifies for tax
1140 deferral, then such election does shall not give the mortgagee
1141 the right to foreclose.
1142 Section 26. Section 197.322, Florida Statutes, is amended
1143 to read:
1144 197.322 Delivery of ad valorem tax and non-ad valorem
1145 assessment rolls; notice of taxes; publication and mail.—
1146 (1) The property appraiser shall deliver to the tax
1147 collector the certified assessment roll along with his or her
1148 warrant and recapitulation sheet.
1149 (2) The tax collector shall on November 1, or as soon as
1150 the assessment roll is open for collection, publish a notice in
1151 a local newspaper that the tax roll is open for collection.
1152 (3) Within 20 working days after receipt of the certified
1153 ad valorem tax roll and the non-ad valorem assessment rolls, the
1154 tax collector shall send mail to each taxpayer appearing on such
1155 said rolls, whose post office address is known to him or her, a
1156 tax notice stating the amount of current taxes due, from the
1157 taxpayer and, if applicable, the fact that back taxes remain
1158 unpaid and advising the taxpayer of the discounts allowed for
1159 early payment, and that delinquent taxes are outstanding, if
1160 applicable. Pursuant to s. 197.3632, the form of the notice of
1161 non-ad valorem assessments and notice of ad valorem taxes shall
1162 be in the form specified as provided in s. 197.3635 and no other
1163 form shall be used, notwithstanding the provisions of s.
1164 195.022. The tax collector may send such notice electronically
1165 or by postal mail. Electronic transmission may be used only with
1166 the express consent of the property owner. Electronic
1167 transmission of tax notices may be sent earlier but may not be
1168 sent later than the postal mailing of the notices. If the notice
1169 of taxes is sent electronically and is returned as
1170 undeliverable, a second notice shall be sent by postal mail.
1171 However, the original electronic transmission is the official
1172 mailing for purpose of this section. A discount period may not
1173 be extended due to a tax bill being returned as undeliverable
1174 electronically or by postal mail. The postage for mailing or the
1175 cost of electronic transmission shall be paid out of the general
1176 fund of each local governing board, upon statement of the amount
1177 thereof by the tax collector.
1178 Section 27. Section 197.332, Florida Statutes, is amended
1179 to read:
1180 197.332 Duties of tax collectors; branch offices.—
1181 (1) The tax collector has the authority and obligation to
1182 collect all taxes as shown on the tax roll by the date of
1183 delinquency or to collect delinquent taxes, interest, and costs,
1184 by sale of tax certificates on real property and by seizure and
1185 sale of personal property. The tax collector may perform such
1186 duties by use of contracted services or products or by
1187 electronic means. The use of contracted services, products, or
1188 vendors does not diminish the responsibility or liability of the
1189 tax collector to perform such duties pursuant to law. The tax
1190 collector may shall be allowed to collect the cost of contracted
1191 services and reasonable attorney’s fees and court costs in
1192 actions on proceedings to recover delinquent taxes, interest,
1193 and costs.
1194 (2) A county tax collector may establish one or more branch
1195 offices by acquiring title to real property or by lease
1196 agreement. The tax collector may staff and equip such branch
1197 offices to conduct state business, or if authorized to do so by
1198 resolution of the county governing body conduct county business
1199 pursuant to s. (1)(k), Art. VIII the State Constitution. The
1200 department shall rely on the tax collector’s determination that
1201 a branch office is necessary and shall base its approval of the
1202 tax collector’s budget in accordance with the procedures of s.
1203 195.087(2).
1204 Section 28. Section 197.343, Florida Statutes, is amended
1205 to read:
1206 197.343 Tax notices; additional notice required.—
1207 (1) An additional tax notice shall be sent, electronically
1208 or by postal mail, mailed by April 30 to each taxpayer whose
1209 payment has not been received. Electronic transmission of the
1210 additional tax notice may be used only with the express consent
1211 of the property owner. If the electronic transmission is
1212 returned as undeliverable, a second notice must be sent by
1213 postal mail. However, the original electronic transmission is
1214 the official notice for the purposes of this subsection. The
1215 notice shall include a description of the property and a
1216 statement that if the taxes are not paid:
1217 (a) For real property, a tax certificate may be sold; and
1218 (b) For tangible personal property, the property may be
1219 sold the following statement: If the taxes for ...(year)... on
1220 your property are not paid in full, a tax certificate will be
1221 sold for the delinquent taxes, and your property may be sold at
1222 a future date. Contact the tax collector’s office at once.
1223 (2) A duplicate of the additional tax notice required by
1224 subsection (1) shall be mailed to a condominium unit owner’s
1225 condominium association or to a mobile home owner’s homeowners’
1226 association as defined in s. 723.075 if the association has
1227 filed with the tax collector a written request and included a
1228 description of the land. The tax collector is authorized to
1229 charge a reasonable fee for the cost of this service.
1230 (2)(3) When the taxes under s. 193.481 on subsurface rights
1231 have become delinquent and a tax certificate is to be sold under
1232 this chapter, a notice of the delinquency shall be sent given by
1233 first-class mail to the owner of the fee to which these
1234 subsurface rights are attached. The additional notice may be
1235 transmitted electronically only with the express consent of the
1236 fee owner. If the electronic transmission is returned as
1237 undeliverable, a second notice must be sent by postal mail.
1238 However, the original electronic transmission is the official
1239 notice for the purposes of this subsection. On the day of the
1240 tax sale, the fee owner shall have the right to purchase the tax
1241 certificate at the maximum rate of interest provided by law
1242 before bids are accepted for the sale of such certificate.
1243 (3)(4) The tax collector shall send mail such additional
1244 notices as he or she considers proper and necessary or as may be
1245 required by reasonable rules of the department. An additional
1246 notice may be transmitted electronically only with the express
1247 consent of the property owner. If the notice of taxes is sent
1248 electronically and is returned as undeliverable, a second notice
1249 shall be sent by postal mail. However, the original electronic
1250 transmission is the official mailing for purpose of this
1251 section.
1252 Section 29. Subsections (1) and (2) of section 197.344,
1253 Florida Statutes, are amended to read:
1254 197.344 Lienholders; receipt of notices and delinquent
1255 taxes.—
1256 (1) When requested in writing, a tax notice shall be sent
1257 mailed according to the following procedures:
1258 (a) Upon request by any taxpayer who is aged 60 years old
1259 or older over, the tax collector shall send mail the tax notice
1260 to a third party designated by the taxpayer. A duplicate copy of
1261 the notice shall be sent mailed to the taxpayer.
1262 (b) Upon request by a mortgagee stating that the mortgagee
1263 is the trustee of an escrow account for ad valorem taxes due on
1264 the property, the tax notice shall be sent mailed to such
1265 trustee. When the original tax notice is sent mailed to such
1266 trustee, the tax collector shall send mail a duplicate notice to
1267 the owner of the property with the additional statement that the
1268 original has been sent to the trustee.
1269 (c) Upon request by a vendee of an unrecorded or recorded
1270 contract for deed, the tax collector shall send mail a duplicate
1271 notice to such vendee.
1272
1273 The tax collector may establish cutoff dates, periods for
1274 updating the list, and any other reasonable requirements to
1275 ensure that the tax notices are sent mailed to the proper party
1276 on time. Notices shall be sent electronically or by postal mail.
1277 However, electronic transmission may be used only with the
1278 express consent of the person making the request. If the
1279 electronic transmission is returned as undeliverable, a second
1280 notice shall be sent by postal mail. However, the original
1281 electronic transmission is the official notice for the purpose
1282 of this subsection.
1283 (2) On or before May 1 of each year, the holder or
1284 mortgagee of an unsatisfied mortgage, lienholder, or vendee
1285 under a contract for deed, upon filing with the tax collector a
1286 description of property land so encumbered and paying a service
1287 charge of $2, may request and receive information concerning any
1288 delinquent taxes appearing on the current tax roll and
1289 certificates issued on the described property land. Upon receipt
1290 of such request, the tax collector shall furnish the following
1291 information within 60 days following the tax certificate sale:
1292 (a) The description of property on which certificates were
1293 sold.
1294 (b) The number of each certificate issued and to whom.
1295 (c) The face amount of each certificate.
1296 (d) The cost for redemption of each certificate.
1297 Section 30. Section 197.3635, Florida Statutes, is amended
1298 to read:
1299 197.3635 Combined notice of ad valorem taxes and non-ad
1300 valorem assessments; requirements.—A form for the combined
1301 notice of ad valorem taxes and non-ad valorem assessments shall
1302 be produced and paid for by the tax collector. The form shall
1303 meet the requirements of this section and department rules and
1304 shall be subject to approval by the department. By rule, the
1305 department shall provide a format for the form of such combined
1306 notice. The form shall meet the following requirements:
1307 (1) It shall Contain the title “Notice of Ad Valorem Taxes
1308 and Non-ad Valorem Assessments.” The form It shall also contain
1309 a receipt part that can be returned along with the payment to
1310 the tax collector.
1311 (2) It shall provide a clear partition between ad valorem
1312 taxes and non-ad valorem assessments. Such partition shall be a
1313 bold horizontal line approximately 1/8 inch thick.
1314 (2)(3) Within the ad valorem part, it shall Contain the
1315 heading “Ad Valorem Taxes.” within the ad valorem part and
1316 Within the non-ad valorem assessment part, it shall contain the
1317 heading “Non-ad Valorem Assessments.” within the non-ad valorem
1318 assessment part.
1319 (3)(4) It shall Contain the county name, the assessment
1320 year, the mailing address of the tax collector, the mailing
1321 address of one property owner, the legal description of the
1322 property to at least 25 characters, and the unique parcel or tax
1323 identification number of the property.
1324 (4)(5) It shall Provide for the labeled disclosure of the
1325 total amount of combined levies and the total discounted amount
1326 due each month when paid in advance.
1327 (5)(6) It shall Provide a field or portion on the front of
1328 the notice for official use for data to reflect codes useful to
1329 the tax collector.
1330 (6)(7) Provide for the combined notice to shall be set in
1331 type that which is 8 points or larger.
1332 (7)(8) The ad valorem part shall Contain within the ad
1333 valorem part the following:
1334 (a) A schedule of the assessed value, exempted value, and
1335 taxable value of the property.
1336 (b) Subheadings for columns listing taxing authorities,
1337 corresponding millage rates expressed in dollars and cents per
1338 $1,000 of taxable value, and the associated tax.
1339 (c) A listing of taxing authorities listed in the same
1340 sequence and manner as listed on the notice required by s.
1341 200.069(4)(a), with the exception that independent special
1342 districts, municipal service taxing districts, and voted debt
1343 service millages for each taxing authority shall be listed
1344 separately. If a county has too many municipal service taxing
1345 units to list separately, it shall combine them to disclose the
1346 total number of such units and the amount of taxes levied.
1347 (8)(9) Contain within the non-ad valorem assessment part,
1348 it shall contain the following:
1349 (a) Subheadings for columns listing the levying
1350 authorities, corresponding assessment rates expressed in dollars
1351 and cents per unit of assessment, and the associated assessment
1352 amount.
1353 (b) The purpose of the assessment, if the purpose is not
1354 clearly indicated by the name of the levying authority.
1355 (c) A listing of the levying authorities in the same order
1356 as in the ad valorem part to the extent practicable. If a county
1357 has too many municipal service benefit units to list separately,
1358 it shall combine them by function.
1359 (9)(10) It shall Provide instructions and useful
1360 information to the taxpayer. Such information and instructions
1361 shall be nontechnical to minimize confusion. The information and
1362 instructions required by this section shall be provided by
1363 department rule and shall include:
1364 (a) Procedures to be followed when the property has been
1365 sold or conveyed.
1366 (b) Instruction as to mailing the remittance and receipt
1367 along with a brief disclosure of the availability of discounts.
1368 (c) Notification about delinquency and interest for
1369 delinquent payment.
1370 (d) Notification that failure to pay the amounts due will
1371 result in a tax certificate being issued against the property.
1372 (e) A brief statement outlining the responsibility of the
1373 tax collector, the property appraiser, and the taxing
1374 authorities. This statement shall be accompanied by directions
1375 as to which office to contact for particular questions or
1376 problems.
1377 Section 31. Subsections (2) and (4) of section 197.373,
1378 Florida Statutes, are amended to read:
1379 197.373 Payment of portion of taxes.—
1380 (2) The request must be made at least 45 15 days before
1381 prior to the tax certificate sale.
1382 (4) This section does not apply to assessments and
1383 collections relating to fee timeshare real property made
1384 pursuant to the provisions of s. 192.037.
1385 Section 32. Subsections (1) and (3) of section 197.402,
1386 Florida Statutes, are amended to read:
1387 197.402 Advertisement of real or personal property with
1388 delinquent taxes.—
1389 (1) If Whenever legal advertisements are required, the
1390 board of county commissioners shall select the newspaper as
1391 provided in chapter 50. The office of the tax collector shall
1392 pay all newspaper charges, and the proportionate cost of the
1393 advertisements shall be added to the delinquent taxes when they
1394 are collected.
1395 (3) Except as provided in s. 197.432(4), on or before June
1396 1 or the 60th day after the date of delinquency, whichever is
1397 later, the tax collector shall advertise once each week for 3
1398 weeks and shall sell tax certificates on all real property
1399 having with delinquent taxes. If the deadline falls on a
1400 Saturday, Sunday, or legal holiday, it is extended to the next
1401 working day. The tax collector shall make a list of such
1402 properties in the same order in which the property was lands
1403 were assessed, specifying the amount due on each parcel,
1404 including interest at the rate of 18 percent per year from the
1405 date of delinquency to the date of sale; the cost of
1406 advertising; and the expense of sale. For sales that commence on
1407 or before June 1, all certificates shall be issued effective as
1408 of the date of the first day of the sale and the interest to be
1409 paid to the certificateholder shall include the month of June.
1410 Section 33. Section 197.403, Florida Statutes, is amended
1411 to read:
1412 197.403 Publisher to furnish copy of advertisement to tax
1413 collector; Proof of publication; fees.—The newspaper publishing
1414 the notice of a tax sale shall furnish transmit by mail a copy
1415 of the paper containing each notice to the tax collector within
1416 10 days after the last required publication. When the
1417 publication of the tax sale notice is completed as provided by
1418 law, the publisher shall make an affidavit, in the form
1419 prescribed by the department, which shall be delivered to the
1420 tax collector and annexed to the report of certificates sold for
1421 taxes as provided by s. 197.432(9) s. 197.432(8).
1422 Section 34. Subsections (5) and (10) of section 197.413,
1423 Florida Statutes, are amended to read:
1424 197.413 Delinquent personal property taxes; warrants; court
1425 order for levy and seizure of personal property; seizure; fees
1426 of tax collectors.—
1427 (5) Upon the filing of the such petition, the clerk of the
1428 court shall notify each delinquent taxpayer listed in the
1429 petition that a petition has been filed and that, upon
1430 ratification and confirmation of the petition, the tax collector
1431 is will be authorized to issue warrants and levy upon, seize,
1432 and sell so much of the personal property as to satisfy the
1433 delinquent taxes, plus costs, interest, attorney’s fees, and
1434 other charges. The Such notice shall be given by certified mail,
1435 return receipt requested. If the clerk of court and the tax
1436 collector agree, the tax collector may provide the notice.
1437 (10) The tax collector is entitled to a fee of $10 $2 from
1438 each delinquent taxpayer at the time delinquent taxes are
1439 collected. The tax collector is entitled to receive an
1440 additional $8 for each warrant issued.
1441 Section 35. Section 197.414, Florida Statutes, is amended
1442 to read:
1443 197.414 Tax collector to keep Record of warrants and levies
1444 on tangible personal property.—The tax collector shall keep a
1445 record of all warrants and levies made under this chapter and
1446 shall note on such record the date of payment, the amount of
1447 money, if any, received, and the disposition thereof made by him
1448 or her. Such record shall be known as “the tangible personal
1449 property tax warrant register.” and the form thereof shall be
1450 prescribed by the Department of Revenue. The warrant register
1451 may be maintained in paper or electronic form.
1452 Section 36. Subsections (1) and (2) of section 197.4155,
1453 Florida Statutes, are amended to read:
1454 197.4155 Delinquent personal property taxes; installment
1455 payment program.—
1456 (1) A county tax collector may implement a an installment
1457 payment program for the payment of delinquent personal property
1458 taxes. If implemented, the program must be available, upon
1459 application to the tax collector, to each delinquent personal
1460 property taxpayer whose delinquent personal property taxes
1461 exceed $1,000. The tax collector shall require each taxpayer who
1462 requests to participate in the program to submit an application
1463 on a form prescribed by the tax collector which, at a minimum,
1464 must include the name, address, a description of the property
1465 subject to personal property taxes, and the amount of the
1466 personal property taxes owed by the taxpayer.
1467 (2) Within 10 days after a taxpayer who owes delinquent
1468 personal property taxes submits the required application, the
1469 tax collector may shall prescribe a an installment payment plan
1470 for the full payment of the taxpayer’s delinquent personal
1471 property taxes, including any delinquency charges, interest, and
1472 costs allowed by this chapter. The plan must be in writing and
1473 must be delivered to the taxpayer after it is prescribed. When
1474 At the time the plan is developed, the tax collector may
1475 consider a taxpayer’s current and anticipated future ability to
1476 pay over the time period of a potential installment payment
1477 plan. The plan must provide that if the taxpayer does not follow
1478 the payment terms or fails to timely file returns or pay current
1479 obligations after the date of the payment plan, the taxpayer is
1480 will be considered delinquent under the terms of the plan, and
1481 any unpaid balance of tax, penalty, or interest scheduled in the
1482 payment plan will be due and payable immediately. The plan must
1483 also provide that unpaid tax amounts bear interest as provided
1484 by law. In prescribing a such an installment payment plan, the
1485 tax collector may exercise flexibility as to the dates, amounts,
1486 and number of payments required to collect all delinquent
1487 personal property taxes owed by the taxpayer, except that the
1488 plan must provide for the full satisfaction of all amounts owed
1489 by the taxpayer within by no later than 3 years after the due
1490 date of the first payment under the plan.
1491 Section 37. Section 197.416, Florida Statutes, is amended
1492 to read:
1493 197.416 Continuing duty of the tax collector to collect
1494 delinquent tax warrants; limitation of actions.—It is shall be
1495 the duty of the tax collector issuing a tax warrant for the
1496 collection of delinquent tangible personal property taxes to
1497 continue from time to time his or her efforts to collect such
1498 taxes for a period of 7 years after from the date of the
1499 ratification issuance of the warrant. After the expiration of 7
1500 years, the warrant is will be barred by this statute of
1501 limitation, and no action may be maintained in any court. A tax
1502 collector or his or her successor is shall not be relieved of
1503 accountability for collection of any taxes assessed on tangible
1504 personal property until he or she has completely performed every
1505 duty devolving upon the tax collector as required by law.
1506 Section 38. Subsection (1) of section 197.417, Florida
1507 Statutes, is amended to read:
1508 197.417 Sale of personal property after seizure.—
1509 (1) When personal property is levied upon for delinquent
1510 taxes as provided for in s. 197.413, at least 7 15 days before
1511 the sale the tax collector shall give public notice by
1512 advertisement of the time and place of sale of the property to
1513 be sold. The notice shall be posted in at least two three public
1514 places in the county, one of which shall be at the courthouse,
1515 and the property shall be sold at public auction at the location
1516 noted in the advertisement. Notice posted on the Internet
1517 qualifies as one location. The property sold shall be present if
1518 practical. If the sale is conducted electronically, a
1519 description of the property and a photograph, when practical,
1520 shall be available. At any time before the sale the owner or
1521 claimant of the property may release the property by the payment
1522 of the taxes, plus delinquent charges, interest, and costs, for
1523 which the property was liable to be sold. In all cases,
1524 immediate payment for the property shall be required. In case
1525 such a sale is made, the tax collector shall be entitled to the
1526 same fees and charges as are allowed sheriffs upon execution
1527 sales.
1528 Section 39. Section 197.432, Florida Statutes, is amended
1529 to read:
1530 197.432 Sale of tax certificates for unpaid taxes.—
1531 (1) On the day and approximately at the time designated in
1532 the notice of the sale, the tax collector shall commence the
1533 sale of tax certificates on the real property those lands on
1534 which taxes have not been paid. The tax collector, and he or she
1535 shall continue the sale from day to day until each certificate
1536 is sold to pay the taxes, interest, costs, and charges on the
1537 parcel described in the certificate. In case there are no
1538 bidders, the certificate shall be issued to the county. The tax
1539 collector shall offer all certificates on the property lands as
1540 they are listed on the tax roll assessed. The tax collector may
1541 conduct the sale of tax certificates for unpaid taxes pursuant
1542 to this section by electronic means, which may allow for proxy
1543 bidding. Such electronic means must comply with the procedures
1544 provided in this chapter. A tax collector who chooses to conduct
1545 such electronic sales may receive electronic deposits and
1546 payments related to the tax certificate sale.
1547 (2) A lien created through the sale of a tax certificate
1548 may not be enforced in any manner except as prescribed in this
1549 chapter.
1550 (3) If the Delinquent real property taxes on a real
1551 property and all interest, costs, and charges are paid before a
1552 tax certificate is awarded to a buyer or struck to the county
1553 the tax collector may not issue the tax certificate of all
1554 governmental units due on a parcel of land in any one year shall
1555 be combined into one certificate. After a tax certificate is
1556 awarded to a buyer or struck to the county, the delinquent
1557 taxes, interest, costs, and charges are paid by the redemption
1558 of the tax certificate.
1559 (4) A tax certificate representing less than $250 $100 in
1560 delinquent taxes on property that has been granted a homestead
1561 exemption for the year in which the delinquent taxes were
1562 assessed may not be sold at public auction or by electronic sale
1563 as provided in subsection (1) (16) but must shall be issued by
1564 the tax collector to the county at the maximum rate of interest
1565 allowed by this chapter. The provisions of s. 197.4725 or s.
1566 197.502(3) may shall not be invoked if as long as the homestead
1567 exemption is granted to the person who received the homestead
1568 exemption for the year in which the tax certificate was issued.
1569 However, if when all such tax certificates and accrued interest
1570 thereon represent an amount of $250 $100 or more, the provisions
1571 of s. 197.502(3) shall be invoked.
1572 (5) A tax certificate that has not been sold on property
1573 for which a tax deed application is pending shall be struck to
1574 the county.
1575 (6)(5) Each certificate shall be awarded struck off to the
1576 person who will pay the taxes, interest, costs, and charges and
1577 will demand the lowest rate of interest, not in excess of the
1578 maximum rate of interest allowed by this chapter. The tax
1579 collector shall accept bids in even increments and in fractional
1580 interest rate bids of one-quarter of 1 percent only. Proxy
1581 bidding is valid if authorized or accepted by the potential
1582 buyer of the certificate. If multiple bidders offer the same
1583 lowest rate of interest, the tax collector shall determine the
1584 method of selecting the bidder to whom the certificate will be
1585 awarded. Acceptable methods include the bid received first or
1586 use of a random number generator. If a certificate is not
1587 purchased there is no buyer, the certificate shall be struck
1588 issued to the county at the maximum rate of interest allowed by
1589 this chapter.
1590 (7)(6) The tax collector may shall require immediate
1591 payment of a reasonable deposit from any person who wishes to
1592 bid for a tax certificate. A person who fails or refuses to pay
1593 any bid made by, or on behalf of, such person him or her is not
1594 entitled to bid or have any other bid accepted or enforced
1595 except as authorized by the tax collector until a new deposit of
1596 100 percent of the amount of estimated purchases has been paid
1597 to the tax collector. When tax certificates are ready for
1598 issuance, The tax collector shall provide written or electronic
1599 notice when certificates are notify each person to whom a
1600 certificate was struck off that the certificate is ready for
1601 issuance. and Payment must be made within 48 hours after from
1602 the transmission of the electronic notice by the tax collector
1603 or receipt of the written notice by the certificate buyer
1604 mailing of such notice or, at the tax collector’s discretion,
1605 all or any portion of the deposit placed by the bidder may be
1606 the deposit shall be forfeited and the bid canceled. In any
1607 event, Payment must shall be made before the issuance delivery
1608 of the certificate by the tax collector. If the tax collector
1609 determines that payment has been requested in error, the tax
1610 collector shall issue a refund within 15 business days after
1611 such payment. Any refund issued after 15 business days shall be
1612 issued with interest at the rate of 5 percent per annum.
1613 (8)(7) The form of the certificate shall be as prescribed
1614 by the department. Upon the cancellation of a any bid:, the tax
1615 collector shall resell that certificate the following day or as
1616 soon thereafter as possible, provided the certificate is sold
1617 within 10 days after cancellation of such bid.
1618 (a) If the sale has not been adjourned, the tax collector
1619 shall reoffer the certificate for sale.
1620 (b) If the sale has been adjourned, the tax collector shall
1621 reoffer the certificate at a subsequent sale. Before the
1622 subsequent sale, the parcels must be readvertised pursuant to s.
1623 197.402(3).
1624 (9)(8) The tax collector shall maintain records make a list
1625 of all the certificates sold for taxes, showing the date of the
1626 sale, the number of each certificate, the name of the owner as
1627 returned, a description of the property land within the
1628 certificate, the name of the purchaser, the interest rate bid,
1629 and the amount for which sale was made. Such records may be
1630 maintained electronically and shall This list shall be cited
1631 known as the “list of tax certificates sold.” The tax collector
1632 shall append to the list a certificate setting forth the fact
1633 that the sale was made in accordance with this chapter.
1634 (10)(9) A certificate may not be sold on, and a nor is any
1635 lien is not created in, property owned by any governmental unit
1636 the property of which has become subject to taxation due to
1637 lease of the property to a nongovernmental lessee. The
1638 delinquent taxes shall be enforced and collected in the manner
1639 provided in s. 196.199(8). However, the ad valorem real property
1640 taxes levied on a leasehold that is taxed as real property under
1641 s. 196.199(2)(b), and for which no rental payments are due under
1642 the agreement that created the leasehold or for which payments
1643 required under the original leasehold agreement have been waived
1644 or prohibited by law before January 1, 1993, must be paid by the
1645 lessee. If the taxes are unpaid, the delinquent taxes become a
1646 lien on the leasehold and may be collected and enforced under
1647 this chapter.
1648 (11)(10) Any tax certificates that issued pursuant to this
1649 section after January 1, 1977, which are void due to an error of
1650 the property appraiser, the tax collector, or the taxing or
1651 levying authority any other county official, or any municipal
1652 official and which are subsequently canceled, or which are
1653 corrected or amended, pursuant to this chapter or chapter 196,
1654 shall earn interest at the rate of 8 percent per year, simple
1655 interest, or the rate of interest bid at the tax certificate
1656 sale, whichever is less, calculated monthly from the date the
1657 certificate was purchased until the date the tax collector
1658 issues the refund is ordered. Refunds made on tax certificates
1659 that are corrected or void shall be processed in accordance with
1660 the procedure set forth in s. 197.182, except that the 4-year
1661 time period provided for in s. 197.182(1)(e) s. 197.182(1)(c)
1662 does not apply to or bar refunds resulting from correction or
1663 cancellation of certificates and release of tax deeds as
1664 authorized herein.
1665 (12)(11) When tax certificates are advertised for sale, The
1666 tax collector is shall be entitled to a commission of 5 percent
1667 on the amount of the delinquent taxes and interest when a tax
1668 certificate is sold actual sale is made. The commission must be
1669 included on the face value of the certificate. However, the tax
1670 collector is shall not be entitled to a any commission for a
1671 certificate that is struck the sale of certificates made to the
1672 county until the certificate is redeemed or purchased commission
1673 is paid upon the redemption or sale of the tax certificates. If
1674 When a tax deed is issued to the county, the tax collector may
1675 shall not receive his or her commission for the certificates
1676 until after the property is sold and conveyed by the county.
1677 (12) All tax certificates issued to the county shall be
1678 held by the tax collector of the county where the lands covered
1679 by the certificates are located.
1680 (13) Delinquent taxes on real property may be paid after
1681 the date of delinquency but prior to the sale of a tax
1682 certificate by paying all costs, advertising charges, and
1683 interest.
1684 (13)(14) The holder of a tax certificate may not directly,
1685 through an agent, or otherwise initiate contact with the owner
1686 of property upon which he or she holds a tax certificate to
1687 encourage or demand payment until 2 years after have elapsed
1688 since April 1 of the year of issuance of the tax certificate.
1689 (14)(15) Any holder of a tax certificate who, prior to the
1690 date 2 years after April 1 of the year of issuance of the tax
1691 certificate, initiates, or whose agent initiates, contact with
1692 the property owner upon which he or she holds a certificate
1693 encouraging or demanding payment may be barred by the tax
1694 collector from bidding at a tax certificate sale. Unfair or
1695 deceptive contact by the holder of a tax certificate to a
1696 property owner to obtain payment is an unfair and deceptive
1697 trade practice, as referenced in s. 501.204(1), regardless of
1698 whether the tax certificate is redeemed. Such unfair or
1699 deceptive contact is actionable under ss. 501.2075-501.211. If
1700 the property owner later redeems the certificate in reliance on
1701 the deceptive or unfair practice, the unfair or deceptive
1702 contact is actionable under applicable laws prohibiting fraud.
1703 (16) The county tax collector may conduct the sale of tax
1704 certificates for unpaid taxes pursuant to this section by
1705 electronic means. Such electronic sales shall comply with the
1706 procedures provided in this chapter. The tax collector shall
1707 provide access to such electronic sale by computer terminals
1708 open to the public at a designated location. A tax collector who
1709 chooses to conduct such electronic sales may receive electronic
1710 deposits and payments related to the tax certificate sale.
1711 Section 40. Section 197.4325, Florida Statutes, is amended
1712 to read:
1713 197.4325 Procedure when checks received for payment of
1714 taxes or tax certificates is are dishonored.—
1715 (1)(a) Within 10 days after a payment for taxes check
1716 received by the tax collector for payment of taxes is
1717 dishonored, the tax collector shall notify the payor maker of
1718 the check that the payment check has been dishonored. If the
1719 official receipt is canceled for nonpayment, the tax collector
1720 shall cancel the official receipt issued for the dishonored
1721 check and shall make an entry on the tax roll that the receipt
1722 was canceled because of a dishonored payment check. Where
1723 practicable, The tax collector may shall make a reasonable
1724 effort to collect the moneys due before canceling the receipt.
1725 (b) The tax collector shall retain a copy of the canceled
1726 tax receipt and the dishonored check for the period of time
1727 required by law.
1728 (2)(a) If When a payment check received by the tax
1729 collector for the purchase of a tax certificate is dishonored
1730 and: the certificate has not been delivered to the bidder, the
1731 tax collector shall retain the deposit and resell the tax
1732 certificate. If the certificate has been delivered to the
1733 bidder, the tax collector shall notify the department, and, upon
1734 approval by the department, the certificate shall be canceled
1735 and resold.
1736 (b) When a bidder’s deposit is forfeited, the tax collector
1737 shall retain the deposit and resell the tax certificate.
1738 (a)1. If The tax certificate sale has been adjourned, the
1739 tax collector shall readvertise the tax certificate to be
1740 resold. If When the bidder’s deposit is forfeited and the
1741 certificate is readvertised, the deposit shall be used to pay
1742 the advertising fees before other costs or charges are imposed.
1743 Any portion of the bidder’s forfeit deposit that remains after
1744 advertising and other costs or charges have been paid shall be
1745 deposited by the tax collector into his or her official office
1746 account. If the tax collector fails to require a deposit and tax
1747 certificates are resold, the advertising charges required for
1748 the second sale may shall not be added to the face value of the
1749 tax certificate.
1750 (b)2. If The tax certificate sale has not been adjourned,
1751 the tax collector shall cancel the previous bid pursuant to s.
1752 197.432(8)(a) and reoffer the certificate for sale add the
1753 certificates to be resold to the sale list and continue the sale
1754 until all tax certificates are sold.
1755 Section 41. Subsection (2) of section 197.442, Florida
1756 Statutes, is amended to read:
1757 197.442 Tax collector not to sell certificates on land on
1758 which taxes have been paid; penalty.—
1759 (2) The office of the tax collector shall be responsible to
1760 the publisher for costs of advertising property lands on which
1761 the taxes have been paid, and the office of the property
1762 appraiser shall be responsible to the publisher for the costs of
1763 advertising property lands doubly assessed or assessed in error.
1764 Section 42. Section 197.443, Florida Statutes, is amended
1765 to read:
1766 197.443 Cancellation of void tax certificates; correction
1767 of tax certificates; procedure.—
1768 (1) The tax collector shall forward a certificate of error
1769 to the department and enter a memorandum of error upon the list
1770 of certificates sold for taxes if When a tax certificate on
1771 lands has been sold for unpaid taxes and:
1772 (a) The tax certificate evidencing the sale is void because
1773 the taxes on the property lands have been paid;
1774 (b) The property was lands were not subject to taxation at
1775 the time of the assessment on which they were sold;
1776 (c) The description of the property in the tax certificate
1777 is void or has been corrected or amended;
1778 (d) An error of commission or omission has occurred which
1779 invalidates the sale;
1780 (e) The circuit court has voided the tax certificate by a
1781 suit to cancel the tax certificate by the holder;
1782 (f) The tax certificate is void for any other reason; or
1783 (g) An error in assessed value has occurred for which the
1784 tax certificate may be corrected.,
1785
1786 the tax collector shall forward a certificate of such error to
1787 the department and enter upon the list of certificates sold for
1788 taxes a memorandum of such error.
1789 (2) The department, upon receipt of the such certificate of
1790 error, if satisfied of the correctness of the certificate of
1791 error or upon receipt of a court order, shall notify the tax
1792 collector, who shall cancel or correct the certificate. A tax
1793 certificate correction or cancellation that has been ordered by
1794 a court or requested by the tax certificateholder and that does
1795 not result from a change made in the assessed value on a tax
1796 roll certified to the tax collector shall be made by the tax
1797 collector without order from the department.
1798 (3)(2) The holder of a tax certificate who pays, redeems,
1799 or causes to be corrected or to be canceled and surrendered by
1800 any other tax certificates, or who pays any subsequent and
1801 omitted taxes or costs, in connection with the foreclosure of a
1802 tax certificate or tax deed that is, and when such other
1803 certificates or such subsequent and omitted taxes are void or
1804 corrected for any reason, the person paying, redeeming, or
1805 causing to be corrected or to be canceled and surrendered the
1806 other tax certificates or paying the other subsequent and
1807 omitted taxes is entitled to a refund obtain the return of the
1808 amount paid together with interest calculated monthly from the
1809 date of payment through the day of issuance of the refund at the
1810 rate specified in s. 197.432(11) therefor.
1811 (a) The county officer or taxing or levying authority that,
1812 as the case may be, which causes an error that results in the
1813 voiding issuance of a void tax certificate shall be charged for
1814 the costs of advertising incurred in the sale of a new the tax
1815 certificate.
1816 (b) If When the owner of a tax certificate requests that
1817 the certificate be canceled for any reason, or that the amount
1818 of the certificate be amended as a result of payments received
1819 due to an intervening bankruptcy or receivership, but does not
1820 seek a refund, the tax collector shall cancel or amend the tax
1821 certificate and a refund shall not be processed. The tax
1822 collector shall require the owner of the tax certificate to
1823 execute a written statement that he or she is the holder of the
1824 tax certificate, that he or she wishes the certificate to be
1825 canceled or amended, and that a refund is not expected and is
1826 not to be made.
1827 (4)(3) If When the tax certificate or a tax deed based upon
1828 the certificate is held by an individual, the collector shall at
1829 once notify the original purchaser of the certificate or tax
1830 deed or the subsequent holder thereof, if known, that upon the
1831 voluntary surrender of the certificate or deed of release of any
1832 his or her rights under the tax deed, a refund will be made of
1833 the amount received by the governmental units for the
1834 certificate or deed, plus $1 for the deed of release.
1835 (5)(4) The refund shall be made in accordance with the
1836 procedure set forth in s. 197.182, except that the 4-year time
1837 period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1838 not apply to or bar refunds resulting from correction or
1839 cancellation of certificates and release of tax deeds as
1840 authorized in this section herein.
1841 Section 43. Section 197.462, Florida Statutes, is amended
1842 to read:
1843 197.462 Transfer of tax certificates held by individuals.—
1844 (1) All tax certificates issued to an individual may be
1845 transferred by endorsement at any time before they are redeemed
1846 or a tax deed is executed thereunder.
1847 (2) The official endorsement of a tax certificate by the
1848 tax collector with the date and the amount received and its
1849 entry on the record of tax certificates sold shall be sufficient
1850 evidence of the assignment of it.
1851 (2)(3) The tax collector shall record the transfer on the
1852 record of tax certificates sold.
1853 (3)(4) The tax collector shall receive $2.25 as a service
1854 charge for each transfer endorsement.
1855 Section 44. Section 197.472, Florida Statutes, is amended
1856 to read:
1857 197.472 Redemption of tax certificates.—
1858 (1) Any person may redeem a tax certificate or purchase a
1859 county-held certificate at any time after the certificate is
1860 issued and before a tax deed is issued or the property is placed
1861 on the list of lands available for sale. The person redeeming or
1862 purchasing a tax certificate shall pay to the tax collector in
1863 the county where the land is situated the face amount plus all
1864 interest, costs, and charges. of the certificate or the part
1865 thereof that the part or interest purchased or redeemed bears to
1866 the whole. Upon purchase or redemption being made, the person
1867 shall pay all taxes, interest, costs, charges, and omitted
1868 taxes, if any, as provided by law upon the part or parts of the
1869 certificate so purchased or redeemed.
1870 (2) When a tax certificate is redeemed and the interest
1871 earned on the tax certificate is less than 5 percent of the face
1872 amount of the certificate, a mandatory minimum interest charge
1873 of an absolute 5 percent shall be levied upon the face value of
1874 the tax certificate. The person redeeming the tax certificate
1875 shall pay the interest rate due on the certificate or the 5
1876 percent 5-percent mandatory minimum interest charge, whichever
1877 is greater. This subsection applies to all county-held tax
1878 certificates and all individual tax certificates except those
1879 with an interest rate bid of zero percent.
1880 (3) After an application for a tax deed is filed but before
1881 a tax deed is issued, a person who wishes to redeem the tax
1882 certificates issued against a property must pay all principle,
1883 fees, and interest that would constitute the minimum bid under
1884 s. 197.542 were the tax deed sale held the date of redemption.
1885 (4)(3) The tax collector shall receive a fee of $6.25 for
1886 each tax certificate purchased or redeemed.
1887 (5)(4) When only A portion of a certificate may be is being
1888 redeemed only if or purchased and such portion can be
1889 ascertained by legal description and the portion to be redeemed
1890 is evidenced by a contract for sale or recorded deed., The tax
1891 collector shall make a written request for apportionment to the
1892 property appraiser and. within 15 days after such request, the
1893 property appraiser shall furnish the tax collector a certificate
1894 apportioning the value to that portion sought to be redeemed and
1895 to the remaining land covered by the certificate.
1896 (5) When a tax certificate is purchased or redeemed, the
1897 tax collector shall give to the person a receipt and certificate
1898 showing the amount paid for the purchase or redemption, a
1899 description of the land, and the date, number, and amount of the
1900 certificate, certificates, or part of certificate which is
1901 purchased or redeemed, which shall be in the form prescribed by
1902 the department. If a tax certificate is redeemed in full, the
1903 certificate shall be surrendered to the tax collector by the
1904 original purchaser and canceled by the tax collector. If only a
1905 part is purchased or redeemed, the portion and description of
1906 land, with date of purchase or redemption, shall be endorsed on
1907 the certificate by the tax collector. The certificate shall be
1908 retained by the owner, or the tax collector if the certificate
1909 is a county-held certificate, subject to the endorsement. The
1910 purchase or redemption shall be entered by the tax collector on
1911 the record of tax certificates sold.
1912 (6) After When a tax certificate is has been purchased or
1913 redeemed, the tax collector shall pay to the owner of the tax
1914 certificate the amount received by the tax collector less the
1915 redemption fee within 15 business days after the date of receipt
1916 of the redemption. If the payment to the tax certificate owner
1917 is not issued within 15 business days, the tax collector shall
1918 pay interest at the rate of 5 percent per annum to the
1919 certificate owner service charges. Along with the payment, the
1920 tax collector shall identify the certificates redeemed and the
1921 amount paid for each certificate. However, if the tax collector
1922 pays the certificateholder electronically, the certificates
1923 redeemed and the amounts paid for each certificate shall be
1924 provided electronically by facsimile or electronic mail within
1925 24 hours after payment.
1926 (7) Nothing in this section shall be deemed to deny any
1927 person the right to purchase or redeem any outstanding tax
1928 certificate in accordance with the law in force when it was
1929 issued. However, the provisions of s. 197.573 relating to
1930 survival of restrictions and covenants after the issuance of a
1931 tax deed are not repealed by this chapter and apply regardless
1932 of the manner in which the tax deed was issued.
1933 (8) The provisions of subsection (5) (4) do not apply to
1934 collections relating to fee timeshare real property made
1935 pursuant to the provisions of s. 192.037.
1936 Section 45. Section 197.4725, Florida Statutes, is created
1937 to read:
1938 197.4725 Purchase of county-held tax certificates.—
1939 (1) Any person may purchase a county-held tax certificate
1940 at any time after the tax certificate is issued and before a tax
1941 deed application is made. The person purchasing a county-held
1942 tax certificate shall pay to the tax collector the face amount
1943 plus all interest, costs, and charges or, subject to s.
1944 197.472(4), the part described in the tax certificate.
1945 (2) If a county-held tax certificate is purchased, the
1946 interest earned shall be calculated at 1.5 percent per month, or
1947 a fraction thereof, to the date of purchase.
1948 (3) The tax collector shall receive a fee of $6.25 for each
1949 county-held tax certificate purchased.
1950 (4) This section does not apply to collections relating to
1951 fee timeshare real property made pursuant to s. 192.037.
1952 (5) The tax collector may use electronic means to make
1953 known county-held tax certificates that are available for
1954 purchase and to complete the purchase. The tax collector may
1955 charge a reasonable fee for costs incurred in providing such
1956 electronic services.
1957 (6) The purchaser of a county-held tax certificate shall be
1958 issued a new tax certificate with a face value that includes all
1959 sums paid to acquire the certificate from the county, including
1960 accrued interest and charges paid under to this section. The
1961 date the county-held certificate was issued shall be the date
1962 used to determine the date on which an application for tax deed
1963 may be made. The date that the new certificate is purchased is
1964 the date that must be used to calculate the interest or minimum
1965 charge due if the certificate is redeemed.
1966 Section 46. Section 197.473, Florida Statutes, is amended
1967 to read:
1968 197.473 Disposition of unclaimed redemption moneys.—
1969 (1) After Money paid to the tax collector for the
1970 redemption of a tax certificate or a tax deed application that
1971 certificates has been held for 90 days, which money is payable
1972 to the holder of a redeemed tax certificate but for which no
1973 claim has been made, or which fails to be presented for payment,
1974 is considered unclaimed as defined in s. 717.113 and shall be
1975 remitted to the state pursuant to s. 717.117, on the first day
1976 of the following quarter the tax collector shall remit such
1977 unclaimed moneys to the board of county commissioners, less the
1978 sum of $5 on each $100 or fraction thereof which shall be
1979 retained by the tax collector as service charges.
1980 (2) Two years after the date the unclaimed redemption
1981 moneys were remitted to the board of county commissioners, all
1982 claims to such moneys are forever barred, and such moneys become
1983 the property of the county.
1984 Section 47. Section 197.482, Florida Statutes, is amended
1985 to read:
1986 197.482 Expiration Limitation upon lien of tax
1987 certificate.—
1988 (1) Seven After the expiration of 7 years after from the
1989 date of issuance of a tax certificate, which is the date of the
1990 first day of the tax certificate sale as advertised under s.
1991 197.432, of a tax certificate, if a tax deed has not been
1992 applied for on the property covered by the certificate, and no
1993 other administrative or legal proceeding, including a
1994 bankruptcy, has existed of record, the tax certificate is null
1995 and void, and the tax collector shall be canceled. The tax
1996 collector shall note cancel the tax certificate, noting the date
1997 of the cancellation of the tax certificate upon all appropriate
1998 records in his or her office. The tax collector shall complete
1999 the cancellation by entering opposite the record of the 7-year
2000 old tax certificate a notation in substantially the following
2001 form: “Canceled by Act of 1973 Florida Legislature.” All
2002 certificates outstanding July 1, 1973, shall have a life of 20
2003 years from the date of issue. This subsection does not apply to
2004 deferred payment tax certificates.
2005 (2) The provisions and limitations herein prescribed for
2006 tax certificates do not apply to tax certificates which were
2007 sold under the provisions of chapter 18296, Laws of Florida,
2008 1937, commonly known as the “Murphy Act.”
2009 Section 48. Section 197.492, Florida Statutes, is amended
2010 to read:
2011 197.492 Errors and insolvencies report list.—On or before
2012 the 60th day after the tax certificate sale is adjourned, the
2013 tax collector shall certify make out a report to the board of
2014 county commissioners a report separately showing the discounts,
2015 errors, double assessments, and insolvencies relating to tax
2016 collections for which credit is to be given, including in every
2017 case except discounts, the names of the parties on whose account
2018 the credit is to be allowed. The report may be submitted in an
2019 electronic format. The board of county commissioners, upon
2020 receiving the report, shall examine it; make such investigations
2021 as may be necessary; and, if the board discovers that the tax
2022 collector has taken credit as an insolvent item any personal
2023 property tax due by a solvent taxpayer, charge the amount of
2024 taxes represented by such item to the tax collector and not
2025 approve the report until the tax collector strikes such item
2026 from the record.
2027 Section 49. Section 197.502, Florida Statutes, is amended
2028 to read:
2029 197.502 Application for obtaining tax deed by holder of tax
2030 sale certificate; fees.—
2031 (1) The holder of a any tax certificate, other than the
2032 county, at any time after 2 years have elapsed since April 1 of
2033 the year of issuance of the tax certificate and before the
2034 cancellation expiration of the certificate 7 years from the date
2035 of issuance, may file the certificate and an application for a
2036 tax deed with the tax collector of the county where the property
2037 lands described in the certificate is are located. The
2038 application may be made on the entire parcel of property or any
2039 part thereof which is capable of being readily separated from
2040 the whole. The tax collector may charge shall be allowed a tax
2041 deed application fee of $75, plus reimbursement for any fee
2042 charged to the tax collector by a vendor for providing an
2043 electronic tax deed application program or service.
2044 (2) A certificateholder, other than the county, may notify
2045 the tax collector at any time of the certificateholder’s intent
2046 to make application for tax deed. However, if the tax deed
2047 application will be filed within the month of the earliest date
2048 allowed pursuant to subsection (1), the certificateholder must
2049 provide the tax collector with a notice of intent to make
2050 application no later than 30 days before the date of
2051 application. The tax collector shall notify the
2052 certificateholder of the total amount due or the estimated
2053 amount due, which must include the amount due for redemption or
2054 purchase of all other outstanding tax certificates, plus
2055 interest; any omitted taxes, plus interest; any delinquent
2056 taxes, plus interest; any costs of an electronic tax deed sale;
2057 and current taxes, if due, which cover the land. The tax
2058 collector shall provide this notice at the earliest possible
2059 date but no later than 30 days following the tax collector’s
2060 receipt of the certficateholder’s notice of intent to make
2061 application. The certificateholder shall pay the total amount
2062 due or the estimated amount due at the time of application. If
2063 the tax collector estimates the costs to redeem the outstanding
2064 certificates, the tax collector must provide a final statement
2065 of the costs within 60 days after receipt of the application.
2066 The applicant shall pay any additional amounts due within 10
2067 days after receipt of a final statement. The tax collector shall
2068 refund any overpayments with interest at the rate of 5 percent
2069 per annum compounded annually within 10 days after providing the
2070 final statement. Any certificateholder, other than the county,
2071 who makes application for a tax deed shall pay the tax collector
2072 at the time of application all amounts required for redemption
2073 or purchase of all other outstanding tax certificates, plus
2074 interest, any omitted taxes, plus interest, any delinquent
2075 taxes, plus interest, and current taxes, if due, covering the
2076 land.
2077 (3) The county in which where the property lands described
2078 in the certificate is are located shall apply make application
2079 for a tax deed on all county-held certificates on property
2080 valued at $5,000 or more on the property appraiser’s most recent
2081 assessment roll, except deferred payment tax certificates, and
2082 may apply for tax deeds make application on those certificates
2083 on property valued at less than $5,000 on the property
2084 appraiser’s most recent assessment roll. The Such application
2085 shall be made 2 years after April 1 of the year of issuance of
2086 the certificates or as soon thereafter as is reasonable. Upon
2087 application for a tax deed, the county shall deposit with the
2088 tax collector all applicable costs and fees, but may shall not
2089 deposit any money to cover the redemption of other outstanding
2090 certificates covering the property land. The tax collector may
2091 charge a tax deed application fee of $75, plus reimbursement for
2092 any fee charged to the tax collector by a vendor for providing
2093 an electronic tax deed application program or service.
2094 (4) The tax collector shall deliver to the clerk of the
2095 circuit court a statement that payment has been made for all
2096 outstanding certificates or, if the certificate is held by the
2097 county, that all appropriate fees have been deposited, and
2098 stating that the following persons are to be notified prior to
2099 the sale of the property:
2100 (a) Any legal titleholder of record if the address of the
2101 owner appears on the record of conveyance of the property lands
2102 to the owner. However, if the legal titleholder of record is the
2103 same as the person to whom the property was assessed on the tax
2104 roll for the year in which the property was last assessed, then
2105 the notice may only be mailed to the address of the legal
2106 titleholder as it appears on the latest assessment roll.
2107 (b) Any lienholder of record who has recorded a lien
2108 against the property described in the tax certificate if an
2109 address appears on the recorded lien.
2110 (c) Any mortgagee of record if an address appears on the
2111 recorded mortgage.
2112 (d) Any vendee of a recorded contract for deed if an
2113 address appears on the recorded contract or, if the contract is
2114 not recorded, any vendee who has applied to receive notice
2115 pursuant to s. 197.344(1)(c).
2116 (e) Any other lienholder who has applied to the tax
2117 collector to receive notice if an address is supplied to the
2118 collector by such lienholder.
2119 (f) Any person to whom the property was assessed on the tax
2120 roll for the year in which the property was last assessed.
2121 (g) Any lienholder of record who has recorded a lien
2122 against a mobile home located on the property described in the
2123 tax certificate if an address appears on the recorded lien and
2124 if the lien is recorded with the clerk of the circuit court in
2125 the county where the mobile home is located.
2126 (h) Any legal titleholder of record of property that is
2127 contiguous to the property described in the tax certificate, if
2128 when the property described is either submerged land or common
2129 elements of a subdivision, if the address of the titleholder of
2130 contiguous property appears on the record of conveyance of the
2131 property land to the that legal titleholder. However, if the
2132 legal titleholder of property contiguous to the property
2133 described in the tax certificate is the same as the person to
2134 whom the property described in the tax certificate was assessed
2135 on the tax roll for the year in which the property was last
2136 assessed, the notice may be mailed only to the address of the
2137 legal titleholder as it appears on the latest assessment roll.
2138 As used in this chapter, the term “contiguous” means touching,
2139 meeting, or joining at the surface or border, other than at a
2140 corner or a single point, and not separated by submerged lands.
2141 Submerged lands lying below the ordinary high-water mark which
2142 are sovereignty lands are not part of the upland contiguous
2143 property for purposes of notification.
2144
2145 The statement must be signed by the tax collector or the tax
2146 collector’s designee, with the tax collector’s seal affixed. The
2147 tax collector may purchase a reasonable bond for errors and
2148 omissions of his or her office in making such statement. The
2149 search of the official records must be made by a direct and
2150 inverse search. “Direct” means the index in straight and
2151 continuous alphabetic order by grantor, and “inverse” means the
2152 index in straight and continuous alphabetic order by grantee.
2153 (5)(a) The tax collector may contract with a title company
2154 or an abstract company at a reasonable fee to provide the
2155 minimum information required in subsection (4), consistent with
2156 rules adopted by the department. If additional information is
2157 required, the tax collector must make a written request to the
2158 title or abstract company stating the additional requirements.
2159 The tax collector may select any title or abstract company,
2160 regardless of its location, as long as the fee is reasonable,
2161 the minimum information is submitted, and the title or abstract
2162 company is authorized to do business in this state. The tax
2163 collector may advertise and accept bids for the title or
2164 abstract company if he or she considers it appropriate to do so.
2165 1. The ownership and encumbrance report must include the be
2166 printed or typed on stationery or other paper showing a
2167 letterhead of the person, firm, or company that makes the
2168 search, and the signature of the individual person who makes the
2169 search or of an officer of the firm must be attached. The tax
2170 collector is not liable for payment to the firm unless these
2171 requirements are met. The report may be submitted to the tax
2172 collector in an electronic format.
2173 2. The tax collector may not accept or pay for any title
2174 search or abstract if no financial responsibility is not assumed
2175 for the search. However, reasonable restrictions as to the
2176 liability or responsibility of the title or abstract company are
2177 acceptable. Notwithstanding s. 627.7843(3), the tax collector
2178 may contract for higher maximum liability limits.
2179 3. In order to establish uniform prices for ownership and
2180 encumbrance reports within the county, the tax collector must
2181 shall ensure that the contract for ownership and encumbrance
2182 reports include all requests for title searches or abstracts for
2183 a given period of time.
2184 (b) Any fee paid for a any title search or abstract must be
2185 collected at the time of application under subsection (1), and
2186 the amount of the fee must be added to the opening bid.
2187 (c) The clerk shall advertise and administer the sale and
2188 receive such fees for the issuance of the deed and sale of the
2189 property as are provided in s. 28.24.
2190 (6)(a) The opening bid:
2191 (a) On county-held certificates on nonhomestead property
2192 shall be the sum of the value of all outstanding certificates
2193 against the property land, plus omitted years’ taxes, delinquent
2194 taxes, interest, and all costs and fees paid by the county.
2195 (b) The opening bid On an individual certificate on
2196 nonhomestead property shall include, in addition to the amount
2197 of money paid to the tax collector by the certificateholder at
2198 the time of application, must include the amount required to
2199 redeem the applicant’s tax certificate and all other costs and
2200 fees paid by the applicant, plus all tax certificates that were
2201 sold subsequent to the filing of the tax deed application and
2202 omitted taxes, if any.
2203 (c) The opening bid on property assessed on the latest tax
2204 roll as homestead property shall include, in addition to the
2205 amount of money required for an opening bid on nonhomestead
2206 property, an amount equal to one-half of the latest assessed
2207 value of the homestead. Payment of one-half of the assessed
2208 value of the homestead property shall not be required if the tax
2209 certificate to which the application relates was sold prior to
2210 January 1, 1982.
2211 (7) On county-held certificates for which there are no
2212 bidders at the public sale, the clerk shall enter the land on a
2213 list entitled “lands available for taxes” and shall immediately
2214 notify the county commission and all other persons holding
2215 certificates against the property land that the property land is
2216 available. During the first 90 days after the property land is
2217 placed on the list of lands available for taxes, the county may
2218 purchase the land for the opening bid or may waive its rights to
2219 purchase the property. Thereafter, any person, the county, or
2220 any other governmental unit may purchase the property land from
2221 the clerk, without further notice or advertising, for the
2222 opening bid, except that if when the county or other
2223 governmental unit is the purchaser for its own use, the board of
2224 county commissioners may cancel omitted years’ taxes, as
2225 provided under s. 197.447. If the county does not elect to
2226 purchase the property land, the county must notify each legal
2227 titleholder of property contiguous to the property land
2228 available for taxes, as provided in paragraph (4)(h), before
2229 expiration of the 90-day period. Interest on the opening bid
2230 continues to accrue through the month of sale as prescribed by
2231 s. 197.542.
2232 (8) Taxes may shall not be extended against parcels listed
2233 as lands available for taxes, but in each year the taxes that
2234 would have been due shall be treated as omitted years and added
2235 to the required minimum bid. If any tax certificates exist or if
2236 an application for a tax deed by a person other than the county
2237 is not filed within 7 Three years after the day the land was
2238 offered for public sale, the land shall escheat to the county in
2239 which it is located, free and clear. If the property was placed
2240 on the list of lands available for taxes as a result of a tax
2241 deed application filed by the county and a tax certificate,
2242 owned by a person other than the county, does not exist on the
2243 property, the property shall escheat 3 years after the day the
2244 property was offered for private sale, free and clear. All tax
2245 certificates, accrued taxes, and liens of any nature against the
2246 property shall be deemed canceled as a matter of law and of no
2247 further legal force and effect, and the clerk shall execute an
2248 escheatment tax deed vesting title in the board of county
2249 commissioners of the county in which the land is located.
2250 (a) When a property escheats to the county under this
2251 subsection, the county is not subject to any liability imposed
2252 by chapter 376 or chapter 403 for preexisting soil or
2253 groundwater contamination due solely to its ownership. However,
2254 this subsection does not affect the rights or liabilities of any
2255 past or future owners of the escheated property and does not
2256 affect the liability of any governmental entity for the results
2257 of its actions that create or exacerbate a pollution source.
2258 (b) The county and the Department of Environmental
2259 Protection may enter into a written agreement for the
2260 performance, funding, and reimbursement of the investigative and
2261 remedial acts necessary for a property that escheats to the
2262 county.
2263 (9) Consolidated applications on more than one tax
2264 certificate are allowed, but a separate statement shall be
2265 issued pursuant to subsection (4), and a separate tax deed shall
2266 be issued pursuant to s. 197.552, for each parcel of property
2267 shown on the tax certificate.
2268 (10) Any fees collected pursuant to this section shall be
2269 refunded to the certificateholder in the event that the tax deed
2270 sale is canceled for any reason.
2271 (11) For any property acquired under this section by the
2272 county for the express purpose of providing infill housing, the
2273 board of county commissioners may, in accordance with s.
2274 197.447, cancel county-held tax certificates and omitted years’
2275 taxes on such properties. Furthermore, the county may not
2276 transfer a property acquired under this section specifically for
2277 infill housing back to a taxpayer who failed to pay the
2278 delinquent taxes or charges that led to the issuance of the tax
2279 certificate or lien. For purposes of this subsection only, the
2280 term “taxpayer” includes the taxpayer’s family or any entity in
2281 which the taxpayer or taxpayer’s family has any interest.
2282 Section 50. Section 197.542, Florida Statutes, is amended
2283 to read:
2284 197.542 Sale at public auction.—
2285 (1) Real property The lands advertised for sale to the
2286 highest bidder as a result of an application filed under s.
2287 197.502 shall be sold at public auction by the clerk of the
2288 circuit court, or his or her deputy, of the county where the
2289 property is lands are located on the date, at the time, and at
2290 the location as set forth in the published notice, which must
2291 shall be during the regular hours the clerk’s office is open. At
2292 the time and place, the clerk shall read the notice of sale and
2293 shall offer the lands described in the notice for sale to the
2294 highest bidder for cash at public outcry. The amount required to
2295 redeem the tax certificate, plus the amounts paid by the holder
2296 to the clerk of the circuit court in charges for costs of sale,
2297 redemption of other tax certificates on the same property lands,
2298 and all other costs to the applicant for tax deed, plus interest
2299 thereon at the rate of 1.5 percent per month for the period
2300 running from the month after the date of application for the
2301 deed through the month of sale and costs incurred for the
2302 service of notice provided for in s. 197.522(2), shall be
2303 considered the bid of the certificateholder for the property. If
2304 tax certificates exist or if delinquent taxes accrued subsequent
2305 to the filing of the tax deed application, the amount required
2306 to redeem such tax certificates or pay such delinquent taxes
2307 shall be included in the minimum bid. However, if the land to be
2308 sold is assessed on the latest tax roll as homestead property,
2309 the bid of the certificateholder shall be increased to include
2310 an amount equal to one-half of the assessed value of the
2311 homestead property as required by s. 197.502. If there are no
2312 higher bids, the property land shall be struck off and sold to
2313 the certificateholder, who shall forthwith pay to the clerk any
2314 amounts included in the minimum bid, the documentary stamp tax,
2315 and recording fees due. Upon payment, and a tax deed shall
2316 thereupon be issued and recorded by the clerk. The tax deed
2317 applicant shall have the option of placing the property on the
2318 list of lands available for taxes in lieu of paying any
2319 additional sums due as a result of the increased minimum bid,
2320 documentary stamps, or recording fees.
2321 (2) If there are other bids, The certificateholder has
2322 shall have the right to bid as others present may bid, and the
2323 property shall be struck off and sold to the highest bidder. The
2324 high bidder shall post with the clerk a nonrefundable cash
2325 deposit of 5 percent of the bid $200 at the time of the sale, to
2326 be applied to the sale price at the time of full payment. Notice
2327 of the this deposit requirement must shall be posted at the
2328 auction site, and the clerk may require that bidders to show
2329 their willingness and ability to post the cost deposit. If full
2330 payment of the final bid and of documentary stamp tax and
2331 recording fees is not made within 24 hours, excluding weekends
2332 and legal holidays, the clerk shall cancel all bids, readvertise
2333 the sale as provided in this section, and pay all costs of the
2334 sale from the deposit. Any remaining funds must be applied
2335 toward the opening bid. The clerk may refuse to recognize the
2336 bid of any person who has previously bid and refused, for any
2337 reason, to honor such bid.
2338 (3) If the sale is canceled for any reason, or the buyer
2339 fails to make full payment within the time required, the clerk
2340 shall immediately readvertise the sale to be held within no
2341 later than 30 days after the date the sale was canceled. Only
2342 one advertisement is necessary. No further notice is required.
2343 The amount of the opening statutory (opening) bid shall be
2344 increased by the cost of advertising, additional clerk’s fees as
2345 provided for in s. 28.24(21), and interest as provided for in
2346 subsection (1). This process must be repeated until the property
2347 is sold and the clerk receives full payment or the clerk does
2348 not receive any bids other than the bid of the
2349 certificateholder. The clerk must shall receive full payment
2350 before prior to the issuance of the tax deed.
2351 (4) A tax deed sale may not be canceled without the consent
2352 of the tax deed applicant for any reason in law or equity other
2353 than that the tax deed application has been redeemed, collection
2354 has been stayed by the filing of a bankruptcy petition, an error
2355 has been discovered in the assessment record, or an error has
2356 been demonstrated in the procedure or process used in processing
2357 the tax deed application or setting the sale.
2358 (5)(4)(a) A clerk may conduct electronic tax deed sales in
2359 lieu of public outcry. The clerk must comply with the procedures
2360 provided in this chapter, except that electronic proxy bidding
2361 shall be allowed and the clerk may require bidders to advance
2362 sufficient funds to pay the deposit required by subsection (2).
2363 The clerk shall provide access to the electronic sale by
2364 computer terminals open to the public at a designated location.
2365 A clerk who conducts such electronic sales may receive
2366 electronic deposits and payments related to the sale. The
2367 portion of an advance deposit from a winning bidder required by
2368 subsection (2) shall, upon acceptance of the winning bid, be
2369 subject to the fee under s. 28.24(10).
2370 (b) Nothing in This subsection does not shall be construed
2371 to restrict or limit the authority of a charter county to
2372 conduct from conducting electronic tax deed sales. In a charter
2373 county where the clerk of the circuit court does not conduct all
2374 electronic sales, the charter county shall be permitted to
2375 receive electronic deposits and payments related to sales it
2376 conducts, as well as to subject the winning bidder to a fee,
2377 consistent with the schedule in s. 28.24(10).
2378 (c) The costs of electronic tax deed sales shall be added
2379 to the charges for the costs of sale under subsection (1) and
2380 paid by the certificateholder when filing an application for a
2381 tax deed.
2382 Section 51. Section 197.522, Florida Statutes, is amended
2383 to read:
2384 197.522 Notice to owner when application for tax deed is
2385 made.—
2386 (1)(a) Except as provided in this section, the clerk of the
2387 circuit court shall notify, by certified mail with return
2388 receipt requested or by registered mail if the notice is to be
2389 sent outside the continental United States, the persons listed
2390 in the tax collector’s statement pursuant to s. 197.502(4) that
2391 an application for a tax deed has been made. Such notice shall
2392 be mailed at least 20 days before prior to the date of sale. If
2393 an no address is not listed in the tax collector’s statement,
2394 then a no notice is not shall be required.
2395 (b) The clerk shall enclose with every copy mailed a
2396 statement as follows:
2397 WARNING: There are unpaid taxes on property which you own
2398 or in which you have a legal interest. Such property will be
2399 sold at public auction notwithstanding its classification as
2400 homestead property, if applicable. The property will be sold at
2401 public auction on ...(date)... unless the back taxes are paid.
2402 To make payment, or to receive further information, contact the
2403 clerk of court immediately at ...(address)..., ...(telephone
2404 number)....
2405 (c) The clerk shall complete and attach to the affidavit of
2406 the publisher a certificate containing the names and addresses
2407 of those persons notified and the date the notice was mailed.
2408 The certificate shall be signed by the clerk and the clerk’s
2409 official seal affixed. The certificate shall be prima facie
2410 evidence of the fact that the notice was mailed. If an no
2411 address is not listed on the tax collector’s certification, the
2412 clerk shall execute a certificate to that effect.
2413 (d) The failure of anyone to receive notice as provided
2414 herein shall not affect the validity of the tax deed issued
2415 pursuant to the notice.
2416 (e) A printed copy of the notice as published in the
2417 newspaper, accompanied by the warning statement described in
2418 paragraph (b), shall be deemed sufficient notice.
2419 (2)(a) In addition to the notice provided in subsection
2420 (1), for property that was not classified as homestead property
2421 on the most recent assessment roll prior to the tax deed
2422 application, the sheriff of the county in which the legal
2423 titleholder resides shall, at least 20 days prior to the date of
2424 sale, notify the legal titleholder of record of the property on
2425 which the tax certificate is outstanding. The original notice
2426 and sufficient copies shall be prepared by the clerk and
2427 provided to the sheriff. Such notice shall be served as
2428 specified in chapter 48; if the sheriff is unable to make
2429 service, he or she shall post a copy of the notice in a
2430 conspicuous place at the legal titleholder’s last known address.
2431 The inability of the sheriff to serve notice on the legal
2432 titleholder shall not affect the validity of the tax deed issued
2433 pursuant to the notice. A legal titleholder of record who
2434 resides outside the state may be notified by the clerk as
2435 provided in subsection (1). The notice shall be in substantially
2436 the following form:
2437 WARNING
2438
2439 There are unpaid taxes on the property which you own.
2440 Such property will be sold at public auction
2441 notwithstanding its classification as homestead
2442 property, if applicable. The property will be sold at
2443 public auction on ...(date)... unless the back taxes
2444 are paid. To make arrangements for payment, or to
2445 receive further information, contact the clerk of
2446 court at ...(address)..., ...(telephone number)....
2447
2448 In addition, if the legal titleholder does not reside in the
2449 county in which the property to be sold is located, a copy of
2450 such notice shall be posted in a conspicuous place on the
2451 property by the sheriff of the county in which the property is
2452 located. However, no posting of notice shall be required if the
2453 property to be sold is classified for assessment purposes,
2454 according to use classifications established by the department,
2455 as nonagricultural acreage or vacant land.
2456 (b) In addition to the notice provided in subsection (1),
2457 for property classified as homestead property on the most recent
2458 assessment roll, the sheriff of the county in which the legal
2459 titleholder resides shall, at least 45 days prior to the date of
2460 sale, provide notice that a tax certificate is outstanding on
2461 such homestead property to the legal titleholder of record. The
2462 original notice and sufficient copies shall be prepared by the
2463 clerk of the circuit court and provided to the sheriff. Such
2464 notice shall be served as provided in chapter 48. If unable to
2465 make service, the sheriff shall post a copy of the notice in a
2466 conspicuous place at the homestead property address. The return
2467 of service shall indicate, in addition to the details of
2468 service, whether the residence exists and whether the residence
2469 appears to be occupied. The inability of the sheriff to serve
2470 notice on the legal titleholder of homestead property subject to
2471 an outstanding tax certificate does not affect the validity of a
2472 tax deed issued on such property pursuant to the notice. The
2473 notice shall be in substantially the following form:
2474 WARNING
2475
2476 There are unpaid taxes on the homestead property you
2477 own. Such property will be sold at public auction on
2478 (date), unless the back taxes are paid,
2479 notwithstanding its classification as homestead
2480 property. To make arrangements for payment or to
2481 receive further information, contact the clerk of the
2482 court immediately at ...(address)..., ...(telephone
2483 number)....
2484 (c)(b) In addition to the notice provided in subsection
2485 (1), the clerk shall notify by certified mail with return
2486 receipt requested, or by registered mail if the notice is to be
2487 sent outside the continental United States, the persons listed
2488 in the tax collector’s statement pursuant to s. 197.502(4)(h)
2489 and to the tax deed applicant that application for a tax deed
2490 has been made. Such notice shall be mailed at least 20 days
2491 prior to the date of sale. If an no address is not listed in the
2492 tax collector’s statement, a then no notice is not shall be
2493 required. Enclosed with the copy of the notice shall be a
2494 statement in substantially the following form:
2495 WARNING
2496
2497 There are unpaid taxes on property contiguous to your
2498 property. The property with the unpaid taxes will be
2499 sold at auction on ...(date)... unless the back taxes
2500 are paid. To make payment, or to receive further
2501 information about the purchase of the property,
2502 contact the clerk of court immediately at
2503 ...(address)..., ...(telephone number)....
2504
2505 Neither the failure of the tax collector to include the list of
2506 contiguous property owners pursuant to s. 197.502(4)(h) in his
2507 or her statement to the clerk nor the failure of the clerk to
2508 mail this notice to any or all of the persons listed in the tax
2509 collector’s statement pursuant to s. 197.502(4)(h) shall be a
2510 basis to challenge the validity of the tax deed issued pursuant
2511 to any notice under this section.
2512 (3) Nothing in This chapter does not prohibit a shall be
2513 construed to prevent the tax collector, or any other public
2514 official, in his or her discretion from giving additional notice
2515 in any form concerning tax certificates and tax sales beyond the
2516 minimum requirements of this chapter.
2517 Section 52. Section 197.552, Florida Statutes, is amended
2518 to read:
2519 197.552 Tax deeds.—
2520 (1) All tax deeds shall be issued in the name of a county
2521 and must shall be signed by the clerk of the county. The deed
2522 shall be witnessed by two witnesses, the official seal shall be
2523 attached thereto, and the deed shall be acknowledged or proven
2524 as other deeds. The charges by the clerk shall be as provided in
2525 s. 28.24. Tax deeds issued to a purchaser of property for
2526 delinquent taxes must be in the form prescribed by the
2527 department. All deeds issued pursuant to this section are prima
2528 facie evidence of the regularity of all proceedings from the
2529 valuation of the property to the issuance of the deed,
2530 inclusive.
2531 (2)(a) Except as specifically provided in this chapter, a
2532 no right, interest, restriction, or other covenant does not
2533 shall survive the issuance of a tax deed.,
2534 (b)1. Liens that survive the issuance of a tax deed include
2535 except that a lien of record held by a municipal or county
2536 governmental unit or, special district, or community development
2537 district. These surviving liens include tax certificates that
2538 were not incorporated in the tax deed application, if, when such
2539 liens were lien is not satisfied from as of the disbursement of
2540 proceeds of sale under the provisions of s. 197.582, shall
2541 survive the issuance of a tax deed.
2542 2. A code enforcement lien survives only as to the amount
2543 expended by the governmental entity to correct the code
2544 deficiency and the amount of the surviving lien may not include
2545 interest, penalties, fines, or attorney’s fees.
2546 (3) A lien surviving the issuance of a tax deed may not
2547 provide a basis to foreclose against the interest of the tax
2548 deed owner unless the owner is reimbursed for the price of
2549 acquiring the tax deed, including recording fees and documentary
2550 stamps, by the holder of the surviving lien or at the time of a
2551 foreclosure sale. If a foreclosure sale results in insufficient
2552 funds to satisfy a surviving lien and reimburse the tax deed
2553 owner, the proceeds of the foreclosure sale shall be distributed
2554 pro rata in recognition of the equal dignity of lien and the tax
2555 deed. The charges by the clerk shall be as provided in s. 28.24.
2556 Tax deeds issued to a purchaser of land for delinquent taxes
2557 shall be in the form prescribed by the department. All deeds
2558 issued pursuant to this section shall be prima facie evidence of
2559 the regularity of all proceedings from the valuation of the
2560 lands to the issuance of the deed, inclusive.
2561 Section 53. Subsection (2) of section 197.582, Florida
2562 Statutes, is amended to read:
2563 197.582 Disbursement of proceeds of sale.—
2564 (2) If the property is purchased for an amount in excess of
2565 the statutory bid of the certificateholder, the excess shall be
2566 paid over and disbursed by the clerk. If the property purchased
2567 is homestead property and the statutory bid includes an amount
2568 equal to at least one-half of the assessed value of the
2569 homestead, that amount shall be treated as excess and
2570 distributed in the same manner. The clerk shall distribute the
2571 excess to the governmental units for the payment of any lien of
2572 record held by a governmental unit against the property,
2573 including any tax certificates not incorporated in the tax deed
2574 application and omitted taxes, if any. If In the event the
2575 excess is not sufficient to pay all of such liens in full, the
2576 excess shall then be paid to each governmental unit pro rata.
2577 If, after all liens of record of the governmental units upon the
2578 property are paid in full, there remains a balance of
2579 undistributed funds, the balance of the purchase price shall be
2580 retained by the clerk for the benefit of the persons described
2581 in s. 197.522(1)(a), except those persons described in s.
2582 197.502(4)(h), as their interests may appear. The clerk shall
2583 mail notices to such persons notifying them of the funds held
2584 for their benefit. Any service charges, at the same rate as
2585 prescribed in s. 28.24(10), and costs of mailing notices shall
2586 be paid out of the excess balance held by the clerk. Excess
2587 proceeds shall be held and disbursed in the same manner as
2588 unclaimed redemption moneys in s. 197.473. If In the event
2589 excess proceeds are not sufficient to cover the service charges
2590 and mailing costs, the clerk shall receive the total amount of
2591 excess proceeds as a service charge.
2592 Section 54. Section 197.602, Florida Statutes, is amended
2593 to read:
2594 197.602 Reimbursement required in challenges to the
2595 validity of a tax deed Party recovering land must refund taxes
2596 paid and interest.—
2597 (1) If a party successfully challenges the validity of a
2598 tax deed in an action at law or equity, but the taxes for which
2599 the tax deed was sold were not paid before the tax deed was
2600 issued, the party shall pay to the party against whom the
2601 judgment or decree is entered:
2602 (a) The amount paid for the tax deed and all taxes paid
2603 upon the land, together with 12 percent interest thereon per
2604 year from the date of the issuance of the tax deed;
2605 (b) All legal expenses in obtaining the tax deed, including
2606 publication of notice and clerk’s fees for issuing and recording
2607 the tax deed; and
2608 (c) The fair cash value of all maintenance and permanent
2609 improvements made upon the land by the holders under the tax
2610 deed. If, in an action at law or in equity involving the
2611 validity of any tax deed, the court holds that the tax deed was
2612 invalid at the time of its issuance and that title to the land
2613 therein described did not vest in the tax deed holder , then, if
2614 the taxes for which the land was sold and upon which the tax
2615 deed was issued had not been paid prior to issuance of the deed,
2616 the party in whose favor the judgment or decree in the suit is
2617 entered shall pay to the party against whom the judgment or
2618 decree is entered the amount paid for the tax deed and all taxes
2619 paid upon the land, together with 12-percent interest thereon
2620 per year from the date of the issuance of the tax deed and all
2621 legal expenses in obtaining the tax deed, including publication
2622 of notice and clerk’s fees for issuing and recording the tax
2623 deed, and also the fair cash value of all permanent improvements
2624 made upon the land by the holders under the tax deed.
2625 (2) In an action to challenge the validity of a tax deed,
2626 the prevailing party is entitled to all reasonable litigation
2627 expenses including attorney’s fees.
2628 (3) The court shall determine the amount of the expenses
2629 for which a party shall be reimbursed. and the fair cash value
2630 of improvements shall be ascertained and found upon the trial of
2631 the action, and The tax deed holder or anyone holding under the
2632 tax deed has thereunder shall have a prior lien on upon the land
2633 for the payment of the expenses that must be reimbursed to such
2634 persons sums.
2635 Section 55. Section 192.0105, Florida Statutes, is amended
2636 to read
2637 192.0105 Taxpayer rights.—There is created a Florida
2638 Taxpayer’s Bill of Rights for property taxes and assessments to
2639 guarantee that the rights, privacy, and property of the
2640 taxpayers of this state are adequately safeguarded and protected
2641 during tax levy, assessment, collection, and enforcement
2642 processes administered under the revenue laws of this state. The
2643 Taxpayer’s Bill of Rights compiles, in one document, brief but
2644 comprehensive statements that summarize the rights and
2645 obligations of the property appraisers, tax collectors, clerks
2646 of the court, local governing boards, the Department of Revenue,
2647 and taxpayers. Additional rights afforded to payors of taxes and
2648 assessments imposed under the revenue laws of this state are
2649 provided in s. 213.015. The rights afforded taxpayers to assure
2650 that their privacy and property are safeguarded and protected
2651 during tax levy, assessment, and collection are available only
2652 insofar as they are implemented in other parts of the Florida
2653 Statutes or rules of the Department of Revenue. The rights so
2654 guaranteed to state taxpayers in the Florida Statutes and the
2655 departmental rules include:
2656 (1) THE RIGHT TO KNOW.—
2657 (a) The right to be sent a mailed notice of proposed
2658 property taxes and proposed or adopted non-ad valorem
2659 assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2660 (13)(a), and 200.069). The notice must also inform the taxpayer
2661 that the final tax bill may contain additional non-ad valorem
2662 assessments (see s. 200.069(10)).
2663 (b) The right to notification of a public hearing on each
2664 taxing authority’s tentative budget and proposed millage rate
2665 and advertisement of a public hearing to finalize the budget and
2666 adopt a millage rate (see s. 200.065(2)(c) and (d)).
2667 (c) The right to advertised notice of the amount by which
2668 the tentatively adopted millage rate results in taxes that
2669 exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)).
2670 The right to notification by first-class mail of a comparison of
2671 the amount of the taxes to be levied from the proposed millage
2672 rate under the tentative budget change, compared to the previous
2673 year’s taxes, and also compared to the taxes that would be
2674 levied if no budget change is made (see ss. 200.065(2)(b) and
2675 200.069(2), (3), (4), and (8)).
2676 (d) The right that the adopted millage rate will not exceed
2677 the tentatively adopted millage rate. If the tentative rate
2678 exceeds the proposed rate, each taxpayer shall be mailed notice
2679 comparing his or her taxes under the tentatively adopted millage
2680 rate to the taxes under the previously proposed rate, before a
2681 hearing to finalize the budget and adopt millage (see s.
2682 200.065(2)(d)).
2683 (e) The right to be sent notice by first-class mail of a
2684 non-ad valorem assessment hearing at least 20 days before the
2685 hearing with pertinent information, including the total amount
2686 to be levied against each parcel. All affected property owners
2687 have the right to appear at the hearing and to file written
2688 objections with the local governing board (see s. 197.3632(4)(b)
2689 and (c) and (10)(b)2.b.).
2690 (f) The right of an exemption recipient to be sent a
2691 renewal application for that exemption, the right to a receipt
2692 for homestead exemption claim when filed, and the right to
2693 notice of denial of the exemption (see ss. 196.011(6),
2694 196.131(1), 196.151, and 196.193(1)(c) and (5)).
2695 (g) The right, on property determined not to have been
2696 entitled to homestead exemption in a prior year, to notice of
2697 intent from the property appraiser to record notice of tax lien
2698 and the right to pay tax, penalty, and interest before a tax
2699 lien is recorded for any prior year (see s. 196.161(1)(b)).
2700 (h) The right to be informed during the tax collection
2701 process, including: notice of tax due; notice of back taxes;
2702 notice of late taxes and assessments and consequences of
2703 nonpayment; opportunity to pay estimated taxes and non-ad
2704 valorem assessments when the tax roll will not be certified in
2705 time; notice when interest begins to accrue on delinquent
2706 provisional taxes; notice of the right to prepay estimated taxes
2707 by installment; a statement of the taxpayer’s estimated tax
2708 liability for use in making installment payments; and notice of
2709 right to defer taxes and non-ad valorem assessments on homestead
2710 property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2711 197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2712 193.1145(10)(a), and 197.254(1)). However, a taxpayer is deemed
2713 to have waived the right to know if the taxpayer fails to
2714 provide current contact information to the county property
2715 appraiser and tax collector.
2716 (i) The right to an advertisement in a newspaper listing
2717 names of taxpayers who are delinquent in paying tangible
2718 personal property taxes, with amounts due, and giving notice
2719 that interest is accruing at 18 percent and that, unless taxes
2720 are paid, warrants will be issued, prior to petition made with
2721 the circuit court for an order to seize and sell property (see
2722 s. 197.402(2)).
2723 (j) The right to be sent a mailed notice when a petition
2724 has been filed with the court for an order to seize and sell
2725 property and the right to be mailed notice, and to be served
2726 notice by the sheriff, before the date of sale, that application
2727 for tax deed has been made and property will be sold unless back
2728 taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2729 197.522(1)(a) and (2)).
2730 (k) The right to have certain taxes and special assessments
2731 levied by special districts individually stated on the “Notice
2732 of Proposed Property Taxes and Proposed or Adopted Non-Ad
2733 Valorem Assessments” (see s. 200.069).
2734
2735 Notwithstanding the right to information contained in this
2736 subsection, under s. 197.122 property owners are held to know
2737 that property taxes are due and payable annually and charges
2738 property owners with a duty to ascertain the amount of current
2739 and delinquent taxes to obtain the necessary information from
2740 the applicable governmental officials.
2741 (2) THE RIGHT TO DUE PROCESS.—
2742 (a) The right to an informal conference with the property
2743 appraiser to present facts the taxpayer considers to support
2744 changing the assessment and to have the property appraiser
2745 present facts supportive of the assessment upon proper request
2746 of any taxpayer who objects to the assessment placed on his or
2747 her property (see s. 194.011(2)).
2748 (b) The right to petition the value adjustment board over
2749 objections to assessments, denial of exemption, denial of
2750 agricultural classification, denial of historic classification,
2751 denial of high-water recharge classification, disapproval of tax
2752 deferral, and any penalties on deferred taxes imposed for
2753 incorrect information willfully filed. Payment of estimated
2754 taxes does not preclude the right of the taxpayer to challenge
2755 his or her assessment (see ss. 194.011(3), 196.011(6) and
2756 (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2757 193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2758 (c) The right to file a petition for exemption or
2759 agricultural classification with the value adjustment board when
2760 an application deadline is missed, upon demonstration of
2761 particular extenuating circumstances for filing late (see ss.
2762 193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2763 (d) The right to prior notice of the value adjustment
2764 board’s hearing date and the right to the hearing within 4 hours
2765 of scheduled time (see s. 194.032(2)).
2766 (e) The right to notice of date of certification of tax
2767 rolls and receipt of property record card if requested (see ss.
2768 193.122(2) and (3) and 194.032(2)).
2769 (f) The right, in value adjustment board proceedings, to
2770 have all evidence presented and considered at a public hearing
2771 at the scheduled time, to be represented by an attorney or
2772 agent, to have witnesses sworn and cross-examined, and to
2773 examine property appraisers or evaluators employed by the board
2774 who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2775 and 194.035(2)).
2776 (g) The right to be sent mailed a timely written decision
2777 by the value adjustment board containing findings of fact and
2778 conclusions of law and reasons for upholding or overturning the
2779 determination of the property appraiser, and the right to
2780 advertised notice of all board actions, including appropriate
2781 narrative and column descriptions, in brief and nontechnical
2782 language (see ss. 194.034(2) and 194.037(3)).
2783 (h) The right at a public hearing on non-ad valorem
2784 assessments or municipal special assessments to provide written
2785 objections and to provide testimony to the local governing board
2786 (see ss. 197.3632(4)(c) and 170.08).
2787 (i) The right to bring action in circuit court to contest a
2788 tax assessment or appeal value adjustment board decisions to
2789 disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2790 and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2791 (3) THE RIGHT TO REDRESS.—
2792 (a) The right to discounts for early payment on all taxes
2793 and non-ad valorem assessments collected by the tax collector,
2794 except for partial payments as defined in 197.374, the right to
2795 pay installment payments with discounts, and the right to pay
2796 delinquent personal property taxes under a an installment
2797 payment program when implemented by the county tax collector
2798 (see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
2799 197.4155).
2800 (b) The right, upon filing a challenge in circuit court and
2801 paying taxes admitted in good faith to be owing, to be issued a
2802 receipt and have suspended all procedures for the collection of
2803 taxes until the final disposition of the action (see s.
2804 194.171(3)).
2805 (c) The right to have penalties reduced or waived upon a
2806 showing of good cause when a return is not intentionally filed
2807 late, and the right to pay interest at a reduced rate if the
2808 court finds that the amount of tax owed by the taxpayer is
2809 greater than the amount the taxpayer has in good faith admitted
2810 and paid (see ss. 193.072(4) and 194.192(2)).
2811 (d) The right to a refund when overpayment of taxes has
2812 been made under specified circumstances (see ss. 193.1145(8)(e)
2813 and 197.182(1)).
2814 (e) The right to an extension to file a tangible personal
2815 property tax return upon making proper and timely request (see
2816 s. 193.063).
2817 (f) The right to redeem real property and redeem tax
2818 certificates at any time before full payment for a tax deed is
2819 made to the clerk of the court, including documentary stamps and
2820 recording fees issued, and the right to have tax certificates
2821 canceled if sold where taxes had been paid or if other error
2822 makes it void or correctable. Property owners have the right to
2823 be free from contact by a certificateholder for 2 years after
2824 April 1 of the year the tax certificate is issued (see ss.
2825 197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2826 197.472(1) and (7)).
2827 (g) The right of the taxpayer, property appraiser, tax
2828 collector, or the department, as the prevailing party in a
2829 judicial or administrative action brought or maintained without
2830 the support of justiciable issues of fact or law, to recover all
2831 costs of the administrative or judicial action, including
2832 reasonable attorney’s fees, and of the department and the
2833 taxpayer to settle such claims through negotiations (see ss.
2834 57.105 and 57.111).
2835 (4) THE RIGHT TO CONFIDENTIALITY.—
2836 (a) The right to have information kept confidential,
2837 including federal tax information, ad valorem tax returns,
2838 social security numbers, all financial records produced by the
2839 taxpayer, Form DR-219 returns for documentary stamp tax
2840 information, and sworn statements of gross income, copies of
2841 federal income tax returns for the prior year, wage and earnings
2842 statements (W-2 forms), and other documents (see ss. 192.105,
2843 193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2844 (b) The right to limiting access to a taxpayer’s records by a
2845 property appraiser, the Department of Revenue, and the Auditor
2846 General only to those instances in which it is determined that
2847 such records are necessary to determine either the
2848 classification or the value of taxable nonhomestead property
2849 (see s. 195.027(3)).
2850 Section 56. Paragraph (d) of subsection (3) of section
2851 194.011, Florida Statutes, is amended to read:
2852 194.011 Assessment notice; objections to assessments.—
2853 (3) A petition to the value adjustment board must be in
2854 substantially the form prescribed by the department.
2855 Notwithstanding s. 195.022, a county officer may not refuse to
2856 accept a form provided by the department for this purpose if the
2857 taxpayer chooses to use it. A petition to the value adjustment
2858 board shall describe the property by parcel number and shall be
2859 filed as follows:
2860 (d) The petition may be filed, as to valuation issues, at
2861 any time during the taxable year on or before the 25th day
2862 following the mailing of notice by the property appraiser as
2863 provided in subsection (1). With respect to an issue involving
2864 the denial of an exemption, an agricultural or high-water
2865 recharge classification application, an application for
2866 classification as historic property used for commercial or
2867 certain nonprofit purposes, or a deferral, the petition must be
2868 filed at any time during the taxable year on or before the 30th
2869 day following the mailing of the notice by the property
2870 appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2871 196.193 or notice by the tax collector under s. 197.2425
2872 197.253.
2873 Section 57. Subsection (1) of section 194.013, Florida
2874 Statutes, is amended to read:
2875 194.013 Filing fees for petitions; disposition; waiver.—
2876 (1) If so required by resolution of the value adjustment
2877 board, a petition filed pursuant to s. 194.011 shall be
2878 accompanied by a filing fee to be paid to the clerk of the value
2879 adjustment board in an amount determined by the board not to
2880 exceed $15 for each separate parcel of property, real or
2881 personal, covered by the petition and subject to appeal.
2882 However, no such filing fee may be required with respect to an
2883 appeal from the disapproval of homestead exemption under s.
2884 196.151 or from the denial of tax deferral under s. 197.2425
2885 197.253. Only a single filing fee shall be charged under this
2886 section as to any particular parcel of property despite the
2887 existence of multiple issues and hearings pertaining to such
2888 parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2889 or (f), a single filing fee shall be charged. Such fee shall be
2890 calculated as the cost of the special magistrate for the time
2891 involved in hearing the joint petition and shall not exceed $5
2892 per parcel. Said fee is to be proportionately paid by affected
2893 parcel owners.
2894 Section 58. Subsection (12) of section 196.011, Florida
2895 Statutes, is amended to read:
2896 196.011 Annual application required for exemption.—
2897 (12) Notwithstanding subsection (1), if when the owner of
2898 property otherwise entitled to a religious exemption from ad
2899 valorem taxation fails to timely file an application for
2900 exemption, and because of a misidentification of property
2901 ownership on the property tax roll the owner is not properly
2902 notified of the tax obligation by the property appraiser and the
2903 tax collector, the owner of the property may file an application
2904 for exemption with the property appraiser. The property
2905 appraiser must consider the application, and if he or she
2906 determines the owner of the property would have been entitled to
2907 the exemption had the property owner timely applied, the
2908 property appraiser must grant the exemption. Any taxes assessed
2909 on such property shall be canceled, and if paid, refunded. Any
2910 tax certificates outstanding on such property shall be canceled
2911 and refund made pursuant to s. 197.432(11) s. 197.432(10).
2912 Section 59. Section 197.603, Florida Statutes, is created
2913 to read:
2914 197.603 Declaration of legislative findings and intent.—The
2915 Legislature finds that the state has a strong interest in
2916 ensuring due process and public confidence in a uniform, fair,
2917 efficient, and accountable collection of property taxes by
2918 county tax collectors. Therefore, tax collectors shall be
2919 supervised by the Department of Revenue pursuant to s.
2920 195.002(1). Moreover, the Legislature intends that the property
2921 tax collection authorized by this chapter under s. 9(a), Art.
2922 VII of the State Constitution be free from the influence or the
2923 appearance of influence of the local governments who levy
2924 property taxes and receive property tax revenues.
2925 Section 60. Sections 197.202, 197.242, 197.304, 197.3041,
2926 197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2927 197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2928 197.3077, 197.3078, and 197.3079, Florida Statutes, are
2929 repealed.
2930 Section 61. This act shall take effect July 1, 2010.