CS/CS/HB 281

1
A bill to be entitled
2An act relating to value adjustment boards; requiring a
3petitioner challenging ad valorem taxes before the value
4adjustment board to pay a specified percentage of the
5taxes by a certain date; requiring the board to deny the
6petition if the required amount of taxes is not timely
7paid; requiring the payment of interest on certain unpaid
8taxes; amending s. 197.162, F.S.; deleting a provision
9providing for a discount for ad valorem taxes paid within
1030 days after the mailing of a tax notice resulting from
11the action of a value adjustment board; providing an
12effective date.
13
14Be It Enacted by the Legislature of the State of Florida:
15
16     Section 1.  Partial payment of ad valorem taxes;
17proceedings before value adjustment board.-
18     (1)  A petitioner before the value adjustment board who
19challenges an assessment of property or the denial of a
20classification or an exemption must pay all of the non-ad
21valorem assessments and make a partial payment of at least 50
22percent of the ad valorem taxes before April 1 of the year in
23which the payment is due, less the applicable discount under s.
24197.162, Florida Statutes. The value adjustment board must deny
25the petition if the required payment is not made by that date.
26     (2)  If the value adjustment board determines that the
27petitioner owes ad valorem taxes in excess of the amounts paid,
28the unpaid amount accrues interest at the rate of 12 percent per
29year from April 1 of the year in which the payment was due.
30     Section 2.  Section 197.162, Florida Statutes, is amended
31to read:
32     197.162  Discounts; amount and time.-On all taxes assessed
33on the county tax rolls and collected by the county tax
34collector, discounts for early payment thereof shall be at the
35rate of 4 percent in the month of November or at any time within
3630 days after the mailing of the original tax notice; 3 percent
37in the month of December; 2 percent in the following month of
38January; 1 percent in the following month of February; and zero
39percent in the following month of March or within 30 days prior
40to the date of delinquency if the date of delinquency is after
41April 1. When a taxpayer makes a request to have the original
42tax notice corrected, the discount rate for early payment
43applicable at the time the request for correction is made shall
44apply for 30 days after the mailing of the corrected tax notice.
45A discount shall apply at the rate of 4 percent for 30 days
46after the mailing of a tax notice resulting from the action of a
47value adjustment board. Thereafter, the regular discount periods
48shall apply. For the purposes of this section, when a discount
49period ends on a Saturday, Sunday, or legal holiday, the
50discount period shall be extended to the next working day, if
51payment is delivered to a designated collection office of the
52tax collector.
53     Section 3.  This act shall take effect July 1, 2011.


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