HB 281

1
A bill to be entitled
2An act relating to property taxation; amending s.
3192.0105, F.S.; conforming the Taxpayer's Bill of Rights
4to revisions made by this act; amending s. 194.171, F.S.;
5requiring payment of a specified percentage of a tax bill
6before an action contesting a tax assessment may be
7brought in circuit court; conditioning suspension of
8collection procedures upon payment of the specified
9percentage; requiring a taxpayer refund or credit if final
10disposition results in an amount owed that is less than
11the amount paid; amending s. 197.162, F.S.; deleting
12provisions relating to early payment discounts applicable
13to a request for correction of a tax notice or a tax
14notice resulting from a value adjustment board action;
15amending s. 197.323, F.S.; requiring payment of a
16specified percentage of a tax bill on or before a time
17certain before issuance of a tax certificate or warrant
18may be stayed pending final action of a value adjustment
19board; requiring a taxpayer refund or credit if final
20action results in an amount owed that is less than the
21amount paid; providing an effective date.
22
23Be It Enacted by the Legislature of the State of Florida:
24
25     Section 1.  Paragraph (b) of subsection (3) of section
26192.0105, Florida Statutes, is amended to read:
27     192.0105  Taxpayer rights.-There is created a Florida
28Taxpayer's Bill of Rights for property taxes and assessments to
29guarantee that the rights, privacy, and property of the
30taxpayers of this state are adequately safeguarded and protected
31during tax levy, assessment, collection, and enforcement
32processes administered under the revenue laws of this state. The
33Taxpayer's Bill of Rights compiles, in one document, brief but
34comprehensive statements that summarize the rights and
35obligations of the property appraisers, tax collectors, clerks
36of the court, local governing boards, the Department of Revenue,
37and taxpayers. Additional rights afforded to payors of taxes and
38assessments imposed under the revenue laws of this state are
39provided in s. 213.015. The rights afforded taxpayers to assure
40that their privacy and property are safeguarded and protected
41during tax levy, assessment, and collection are available only
42insofar as they are implemented in other parts of the Florida
43Statutes or rules of the Department of Revenue. The rights so
44guaranteed to state taxpayers in the Florida Statutes and the
45departmental rules include:
46     (3)  THE RIGHT TO REDRESS.-
47     (b)  The right, upon filing a challenge in circuit court
48and paying at least 75 percent of the current tax bill which the
49taxpayer admits taxes admitted in good faith to be owing, to be
50issued a receipt and have suspended all procedures for the
51collection of taxes until the final disposition of the action
52(see s. 194.171(3)).
53     Section 2.  Subsection (3) of section 194.171, Florida
54Statutes, is amended to read:
55     194.171  Circuit court to have original jurisdiction in tax
56cases.-
57     (3)  Before an action to contest a tax assessment may be
58brought, the taxpayer must shall pay to the collector at least
5975 percent of the current tax bill that not less than the amount
60of the tax which the taxpayer admits in good faith to be owing.
61The collector shall issue a receipt for the payment, and the
62receipt shall be filed with the complaint. Notwithstanding the
63provisions of chapter 197, payment of at least 75 percent of the
64current tax bill the taxes the taxpayer admits to be due and
65owing and the timely filing of an action pursuant to this
66section shall suspend all procedures for the collection of taxes
67prior to final disposition of the action. If, as a result of
68final disposition, it is determined that the taxpayer owes less
69than 75 percent of the current tax bill, then the difference
70between the amount paid and the amount owed, including any
71applicable discount under s. 197.162, shall be refunded or
72credited to the taxpayer.
73     Section 3.  Section 197.162, Florida Statutes, is amended
74to read:
75     197.162  Discounts; amount and time.-On all taxes assessed
76on the county tax rolls and collected by the county tax
77collector, discounts for early payment thereof shall be at the
78rate of 4 percent in the month of November or at any time within
7930 days after the mailing of the original tax notice; 3 percent
80in the month of December; 2 percent in the following month of
81January; 1 percent in the following month of February; and zero
82percent in the following month of March or within 30 days prior
83to the date of delinquency if the date of delinquency is after
84April 1. When a taxpayer makes a request to have the original
85tax notice corrected, the discount rate for early payment
86applicable at the time the request for correction is made shall
87apply for 30 days after the mailing of the corrected tax notice.
88A discount shall apply at the rate of 4 percent for 30 days
89after the mailing of a tax notice resulting from the action of a
90value adjustment board. Thereafter, the regular discount periods
91shall apply. For the purposes of this section, when a discount
92period ends on a Saturday, Sunday, or legal holiday, the
93discount period shall be extended to the next working day, if
94payment is delivered to a designated collection office of the
95tax collector.
96     Section 4.  Subsection (2) of section 197.323, Florida
97Statutes, is amended to read:
98     197.323  Extension of roll during adjustment board
99hearings.-
100     (2)  A tax certificate or warrant may shall not be issued
101under s. 197.413 or s. 197.432 with respect to delinquent taxes
102on real or personal property for the current year if a petition
103currently filed with respect to such property has not received
104final action by the value adjustment board and at least 75
105percent of the current tax bill has been paid to the tax
106collector on or before March 31. If, as a result of final
107action, it is determined that the taxpayer owes less than 75
108percent of the current tax bill, then the difference between the
109amount paid and the amount owed, including any applicable
110discount under s. 197.162, shall be refunded or credited to the
111taxpayer.
112     Section 5.  This act shall take effect July 1, 2011.


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