Florida Senate - 2011                                     SB 478
       
       
       
       By Senator Thrasher
       
       
       
       
       8-00294A-11                                            2011478__
    1                        A bill to be entitled                      
    2         An act relating to property taxation; amending s.
    3         95.051, F.S.; tolling the statute of limitations
    4         relating to proceedings involving tax lien
    5         certificates or tax deeds during 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, 197.582, and
   12         197.602, F.S.; revising, updating, and consolidating
   13         provisions of ch. 197, F.S., relating to definitions,
   14         tax collectors, lien of taxes, returns and
   15         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         payment requirements; authorizing the tax collector to
   29         charge a fee to cover the costs to the tax collector
   30         for electronic tax deed programs or services; amending
   31         s. 197.542, F.S.; revising the minimum deposit after
   32         becoming the highest bidder for a tax deed; requiring
   33         a clerk to readvertise the sale of a tax deed if a
   34         previous buyer failed to make full payment for the tax
   35         deed; creating s. 197.146, F.S.; authorizing tax
   36         collectors to issue certificates of correction to tax
   37         rolls and outstanding delinquent taxes for
   38         uncollectable personal property accounts; requiring
   39         the tax collector to notify the property appraiser;
   40         providing construction; creating ss. 197.2421 and
   41         197.2423, F.S., transferring, renumbering, and
   42         amending ss. 197.253, 197.303, and 197.3071, F.S., and
   43         amending ss. 197.243, 197.252, 197.254, 197.262,
   44         197.263, 197.272, 197.282, 197.292, 197.301, and
   45         197.312, F.S.; revising, updating, and consolidating
   46         provisions of ch. 197, F.S., relating to deferral of
   47         tax payments for real property, homestead property,
   48         recreational and commercial working waterfront
   49         property, and affordable rental property; creating s.
   50         197.4725, F.S.; providing authorization and
   51         requirements for purchase of county-held tax
   52         certificates; specifying required amounts to be paid;
   53         providing for fees; providing for electronic services;
   54         amending s. 192.0105, F.S.; providing that the right
   55         to a discount for the early payment of taxes does not
   56         apply to certain partial payments of taxes; clarifying
   57         a taxpayer’s right to redeem real property and tax
   58         certificates; clarifying that a property owner may not
   59         be contacted by the holder of a tax certificate for 2
   60         years following the date the certificate is issued;
   61         providing that s. 197.122, F.S., applies in certain
   62         circumstances; providing for the obligation of the
   63         property owner to obtain certain information;
   64         correcting cross-references; amending ss. 194.011,
   65         194.013, and 196.011, F.S.; correcting cross
   66         references; creating s. 197.603, F.S.; providing
   67         legislative intent; repealing s. 197.202, F.S.,
   68         relating to destruction of 20-year-old tax receipts;
   69         repealing s. 197.242, F.S., relating to a short title;
   70         repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
   71         197.3044, 197.3045, 197.3046, 197.3047, 197.307,
   72         197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
   73         197.3077, 197.3078, and 197.3079, F.S., relating to
   74         deferrals of tax payments; providing an effective
   75         date.
   76  
   77  Be It Enacted by the Legislature of the State of Florida:
   78  
   79         Section 1. Section 95.051, Florida Statutes, is amended to
   80  read:
   81         95.051 When limitations tolled.—
   82         (1) The running of the time under any statute of
   83  limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
   84         (a) Absence from the state of the person to be sued.
   85         (b) Use by the person to be sued of a false name that is
   86  unknown to the person entitled to sue so that process cannot be
   87  served on the person to be sued.
   88         (c) Concealment in the state of the person to be sued so
   89  that process cannot be served on him or her.
   90         (d) The adjudicated incapacity, before the cause of action
   91  accrued, of the person entitled to sue. In any event, the action
   92  must be begun within 7 years after the act, event, or occurrence
   93  giving rise to the cause of action.
   94         (e) Voluntary payments by the alleged father of the child
   95  in paternity actions during the time of the payments.
   96         (f) The payment of any part of the principal or interest of
   97  any obligation or liability founded on a written instrument.
   98         (g) The pendency of any arbitral proceeding pertaining to a
   99  dispute that is the subject of the action.
  100         (h) The period of an intervening bankruptcy in a proceeding
  101  or process under chapter 197.
  102         (i)(h) The minority or previously adjudicated incapacity of
  103  the person entitled to sue during any period of time in which a
  104  parent, guardian, or guardian ad litem does not exist, has an
  105  interest adverse to the minor or incapacitated person, or is
  106  adjudicated to be incapacitated to sue; except with respect to
  107  the statute of limitations for a claim for medical malpractice
  108  as provided in s. 95.11. In any event, the action must be begun
  109  within 7 years after the act, event, or occurrence giving rise
  110  to the cause of action.
  111  
  112  Paragraphs (a)-(c) shall not apply if service of process or
  113  service by publication can be made in a manner sufficient to
  114  confer jurisdiction to grant the relief sought. This section
  115  shall not be construed to limit the ability of any person to
  116  initiate an action within 30 days after of the lifting of an
  117  automatic stay issued in a bankruptcy action as is provided in
  118  11 U.S.C. s. 108(c).
  119         (2) A No disability or other reason does not shall toll the
  120  running of any statute of limitations except those specified in
  121  this section, s. 95.091, the Florida Probate Code, or the
  122  Florida Guardianship Law.
  123         Section 2. Section 197.102, Florida Statutes, is amended to
  124  read:
  125         197.102 Definitions.—
  126         (1) As used in this chapter, the following definitions
  127  apply, unless the context clearly requires otherwise:
  128         (a)“Awarded” means the time when the tax collector or a
  129  designee determines and announces verbally or through the
  130  closing of the bid process in a live or an electronic auction
  131  that a buyer has placed the winning bid on a tax certificate at
  132  a tax certificate sale.
  133         (b)(1) “Department,” unless otherwise specified, means the
  134  Department of Revenue.
  135         (c)(2) “Omitted taxes” means those taxes which have not
  136  been extended on the tax roll against a parcel of property after
  137  the property has been placed upon the list of lands available
  138  for taxes pursuant to s. 197.502.
  139         (d) “Proxy bidding” means a method of bidding by which a
  140  bidder authorizes an agent, whether an individual or an
  141  electronic agent, to place bids on his or her behalf.
  142         (e) “Random number generator” means a computational device
  143  that generates a sequence of numbers that lack any pattern and
  144  is used to resolve a tie when multiple bidders have bid the same
  145  lowest amount by assigning a number to each of the tied bidders
  146  and randomly determining which one of those numbers is the
  147  winner.
  148         (f)(3) “Tax certificate” means a paper or electronic legal
  149  document, representing unpaid delinquent real property taxes,
  150  non-ad valorem assessments, including special assessments,
  151  interest, and related costs and charges, issued in accordance
  152  with this chapter against a specific parcel of real property and
  153  becoming a first lien thereon, superior to all other liens,
  154  except as provided by s. 197.573(2).
  155         (g)(4) “Tax notice” means the paper or electronic tax bill
  156  sent to taxpayers for payment of any taxes or special
  157  assessments collected pursuant to this chapter, or the bill sent
  158  to taxpayers for payment of the total of ad valorem taxes and
  159  non-ad valorem assessments collected pursuant to s. 197.3632.
  160         (h)(5) “Tax receipt” means the paid tax notice.
  161         (i)(6) “Tax rolls” and “assessment rolls” are synonymous
  162  and mean the rolls prepared by the property appraiser pursuant
  163  to chapter 193 and certified pursuant to s. 193.122.
  164         (2)(7)If when a local government uses the method set forth
  165  in s. 197.3632 to levy, collect, or enforce a non-ad valorem
  166  assessment, the following definitions shall apply:
  167         (a) “Ad valorem tax roll” means the roll prepared by the
  168  property appraiser and certified to the tax collector for
  169  collection.
  170         (b) “Non-ad valorem assessment roll” means a roll prepared
  171  by a local government and certified to the tax collector for
  172  collection.
  173         Section 3. Section 197.122, Florida Statutes, is amended to
  174  read:
  175         197.122 Lien of taxes; dates; application.—
  176         (1) All taxes imposed pursuant to the State Constitution
  177  and laws of this state shall be a first lien, superior to all
  178  other liens, on any property against which the taxes have been
  179  assessed and shall continue in full force from January 1 of the
  180  year the taxes were levied until discharged by payment or until
  181  barred under chapter 95. If All personal property tax liens, to
  182  the extent that the property to which the lien applies cannot be
  183  located in the county or to the extent that the sale of the
  184  property is insufficient to pay all delinquent taxes, interest,
  185  fees, and costs due, a personal property tax lien applies shall
  186  be liens against all other personal property of the taxpayer in
  187  the county. However, a lien such liens against other personal
  188  property does shall not apply against such property that which
  189  has been sold, and is such liens against other personal property
  190  shall be subordinate to any valid prior or subsequent liens
  191  against such other property. An No act of omission or commission
  192  on the part of a any property appraiser, tax collector, board of
  193  county commissioners, clerk of the circuit court, or county
  194  comptroller, or their deputies or assistants, or newspaper in
  195  which an any advertisement of sale may be published does not
  196  shall operate to defeat the payment of taxes, interest, fees,
  197  and costs due and; but any acts of omission or commission may be
  198  corrected at any time by the officer or party responsible for
  199  them in the same like manner as provided by law for performing
  200  acts in the first place. Amounts, and when so corrected they
  201  shall be deemed to be construed as valid ab initio and do not
  202  shall in no way affect any process by law for the enforcement of
  203  the collection of the any tax. All owners of property are shall
  204  be held to know that taxes are due and payable annually and are
  205  responsible for charged with the duty of ascertaining the amount
  206  of current and delinquent taxes and paying them before April 1
  207  of the year following the year in which taxes are assessed. A No
  208  sale or conveyance of real or personal property for nonpayment
  209  of taxes may not shall be held invalid except upon proof that:
  210         (a) The property was not subject to taxation;
  211         (b) The taxes were had been paid before the sale of
  212  personal property; or
  213         (c) The real property was had been redeemed before receipt
  214  by the clerk of the court of full payment for the execution and
  215  delivery of a deed based upon a certificate issued for
  216  nonpayment of taxes, including all recording fees and
  217  documentary stamps.
  218         (2) A lien created through the sale of a tax certificate
  219  may not be foreclosed or enforced in any manner except as
  220  prescribed in this chapter.
  221         (3) A property appraiser may also correct a material
  222  mistake of fact relating to an essential condition of the
  223  subject property to reduce an assessment if to do so requires
  224  only the exercise of judgment as to the effect of the mistake of
  225  fact on the assessed or taxable value of the property that
  226  mistake of fact.
  227         (a) As used in this subsection, the term “an essential
  228  condition of the subject property” means a characteristic of the
  229  subject parcel, including only:
  230         1. Environmental restrictions, zoning restrictions, or
  231  restrictions on permissible use;
  232         2. Acreage;
  233         3. Wetlands or other environmental lands that are or have
  234  been restricted in use because of such environmental features;
  235         4. Access to usable land;
  236         5. Any characteristic of the subject parcel which
  237  characteristic, in the property appraiser’s opinion, caused the
  238  appraisal to be clearly erroneous; or
  239         6. Depreciation of the property that was based on a latent
  240  defect of the property which existed but was not readily
  241  discernible by inspection on January 1, but not depreciation
  242  resulting from any other cause.
  243         (b) The material mistake of fact may be corrected by the
  244  property appraiser, in the same like manner as provided by law
  245  for performing the act in the first place only within 1 year
  246  after the approval of the tax roll pursuant to s. 193.1142. If,
  247  and, when so corrected, the tax roll act becomes valid ab initio
  248  and does not affect in no way affects any process by law for the
  249  enforcement of the collection of the any tax. If the such a
  250  correction results in a refund of taxes paid on the basis of an
  251  erroneous assessment included contained on the current year’s
  252  tax roll for years beginning January 1, 1999, or later, the
  253  property appraiser, at his or her option, may request that the
  254  department to pass upon the refund request pursuant to s.
  255  197.182 or may submit the correction and refund order directly
  256  to the tax collector for action in accordance with the notice
  257  provisions of s. 197.182(2). Corrections to tax rolls for
  258  previous prior years which would result in refunds must be made
  259  pursuant to s. 197.182.
  260         Section 4. Section 197.123, Florida Statutes, is amended to
  261  read:
  262         197.123 Correcting Erroneous returns; notification of
  263  property appraiser.—If a any tax collector has reason to believe
  264  that a any taxpayer has filed an erroneous or incomplete
  265  statement of her or his personal property or has not disclosed
  266  returned the full amount of all of her or his property subject
  267  to taxation, the collector must shall notify the property
  268  appraiser of the erroneous or incomplete statement.
  269         Section 5. Section 197.146, Florida Statutes, is created to
  270  read:
  271         197.146 Uncollectable personal property taxes; correction
  272  of tax roll.—A tax collector who determines that a tangible
  273  personal property account is uncollectable may issue a
  274  certificate of correction for the current tax roll and any prior
  275  tax rolls. The tax collector shall notify the property appraiser
  276  that the account is invalid, and the assessment may not be
  277  certified for a future tax roll. An uncollectable account
  278  includes, but is not limited to, an account on property that was
  279  originally assessed but cannot be found to seize and sell for
  280  the payment of taxes and includes other personal property of the
  281  owner as identified pursuant to s. 197.413(8) and (9).
  282         Section 6. Section 197.162, Florida Statutes, is amended to
  283  read:
  284         197.162 Tax discount payment periods Discounts; amount and
  285  time.—
  286         (1) For On all taxes assessed on the county tax rolls and
  287  collected by the county tax collector, discounts for payments
  288  made before delinquency early payment thereof shall be at the
  289  rate of 4 percent in the month of November or at any time within
  290  30 days after the sending mailing of the original tax notice; 3
  291  percent in the following month of December; 2 percent in the
  292  following month of January; 1 percent in the following month of
  293  February; and zero percent in the following month of March or
  294  within 30 days before prior to the date of delinquency if the
  295  date of delinquency is after April 1.
  296         (2) If When a taxpayer makes a request to have the original
  297  tax notice corrected, the discount rate for early payment
  298  applicable at the time of the request for correction is made
  299  applies shall apply for 30 days after the sending mailing of the
  300  corrected tax notice.
  301         (3) A discount rate shall apply at the rate of 4 percent
  302  applies for 30 days after the sending mailing of a tax notice
  303  resulting from the action of a value adjustment board.
  304  Thereafter, the regular discount periods shall apply.
  305         (4)If the For the purposes of this section, when a
  306  discount period ends on a Saturday, Sunday, or legal holiday,
  307  the discount period, including the zero percent period, extends
  308  shall be extended to the next working day, if payment is
  309  delivered to the a designated collection office of the tax
  310  collector.
  311         Section 7. Subsections (2) and (4) of section 197.172,
  312  Florida Statutes, are amended to read:
  313         197.172 Interest rate; calculation and minimum.—
  314         (2) The maximum rate of interest on a tax certificate is
  315  shall be 18 percent per year.; However, a tax certificate may
  316  shall not bear interest and nor shall the mandatory interest
  317  charge as provided by s. 197.472(2) may not be levied during the
  318  60-day period following of time from the date of delinquency,
  319  except for the 3 percent mandatory interest charged charge under
  320  subsection (1). No tax certificate sold before March 23, 1992,
  321  shall bear interest nor shall the mandatory charge as provided
  322  by s. 197.472(2) be levied in excess of the interest or charge
  323  provided herein, except as to those tax certificates upon which
  324  the mandatory charge as provided by s. 197.472(2) shall have
  325  been collected and paid.
  326         (4) Interest shall be calculated Except as provided in s.
  327  197.262 with regard to deferred payment tax certificates,
  328  interest to be accrued pursuant to this chapter shall be
  329  calculated monthly from the first day of each month.
  330         Section 8. Subsections (1), (2), and (3) of section
  331  197.182, Florida Statutes, are amended to read:
  332         197.182 Department of Revenue to pass upon and order
  333  refunds.—
  334         (1)(a) Except as provided in paragraphs paragraph (b), (c),
  335  and (d), the department shall pass upon and order refunds if
  336  when payment of taxes assessed on the county tax rolls has been
  337  made voluntarily or involuntarily under any of the following
  338  circumstances:
  339         1. When An overpayment has been made.
  340         2. When A payment has been made when no tax was due.
  341         3. When A bona fide controversy exists between the tax
  342  collector and the taxpayer as to the liability of the taxpayer
  343  for the payment of the tax claimed to be due, the taxpayer pays
  344  the amount claimed by the tax collector to be due, and it is
  345  finally adjudged by a court of competent jurisdiction that the
  346  taxpayer was not liable for the payment of the tax or any part
  347  thereof.
  348         4. When A payment for a delinquent tax has been made in
  349  error by a taxpayer to the tax collector and, if, within 12 24
  350  months after of the date of the erroneous payment and before
  351  prior to any transfer of the assessed property to a third party
  352  for consideration, the party seeking a refund makes demand for
  353  reimbursement of the erroneous payment upon the owner of the
  354  property on which the taxes were erroneously paid and
  355  reimbursement of the erroneous payment is not received within 45
  356  days after such demand. The demand for reimbursement must shall
  357  be sent by certified mail, return receipt requested, and a copy
  358  of the demand must thereof shall be sent to the tax collector.
  359  If the payment was made in error by the taxpayer because of an
  360  error in the tax notice sent to the taxpayer, refund must be
  361  made as provided in paragraph (d) subparagraph (b)2.
  362         5.A payment for a tax that has not become delinquent, has
  363  been made in error by a taxpayer to the tax collector and within
  364  18 months after the date of the erroneous payment and before any
  365  transfer of the assessed property to a third party for
  366  consideration, the party seeking a refund makes a demand for
  367  reimbursement of the erroneous payment upon the owner of the
  368  property on which the taxes were erroneously paid, and
  369  reimbursement of the erroneous payment is not received within 45
  370  days after such demand. The demand for reimbursement must be
  371  sent by certified mail, return receipt requested, and a copy of
  372  the demand must be sent to the tax collector. If the payment was
  373  made in error by the taxpayer because of an error in the tax
  374  notice sent to the taxpayer, refund must be made as provided in
  375  paragraph (d).
  376         6.5.A When any payment is has been made for a tax
  377  certificate certificates that is are subsequently corrected or
  378  amended or is are subsequently determined to be void under s.
  379  197.443.
  380         (b)1.Those Refunds that have been ordered by a court and
  381  those refunds that do not result from changes made in the
  382  assessed value on a tax roll certified to the tax collector
  383  shall be made directly by the tax collector without order from
  384  the department and shall be made from undistributed funds
  385  without approval of the various taxing authorities.
  386         (c) Overpayments in the amount of $10 $5 or less may be
  387  retained by the tax collector unless a written claim for a
  388  refund is received from the taxpayer. Overpayments of more than
  389  $10 over $5 resulting from taxpayer error, if identified
  390  determined within 12 months the 4-year period of limitation,
  391  shall are to be automatically refunded to the taxpayer. Such
  392  refunds do not require approval from the department.
  393         (d)2.If When a payment has been made in error by a
  394  taxpayer to the tax collector because of an error in the tax
  395  notice sent to the taxpayer, refund must be made directly by the
  396  tax collector and does not require approval from the department.
  397  At the request of the taxpayer, the amount paid in error may be
  398  applied by the tax collector to the taxes for which the taxpayer
  399  is actually liable.
  400         (e)(c) Claims for refunds must shall be made pursuant to in
  401  accordance with the rules of the department. A No refund may not
  402  shall be granted unless a claim for the refund is made therefor
  403  within 4 years after of January 1 of the tax year for which the
  404  taxes were paid.
  405         (f)(d) Upon receipt of the department’s written denial of a
  406  the refund, the tax collector shall issue the denial in writing
  407  to the taxpayer.
  408         (g)(e) If funds are available from current receipts and,
  409  subject to subsection (3) and, if a refund is approved, the
  410  taxpayer shall is entitled to receive a refund within 100 days
  411  after a claim for refund is made, unless the tax collector,
  412  property appraiser, or department states good cause for
  413  remitting the refund after that date. The time periods times
  414  stated in this paragraph and paragraphs (i) (f) through (l) (j)
  415  are directory and may be extended by a maximum of an additional
  416  60 days if good cause is stated.
  417         (h)(f) If the taxpayer contacts the property appraiser
  418  first, the property appraiser shall refer the taxpayer to the
  419  tax collector.
  420         (i)(g) If a correction to the roll by the property
  421  appraiser is required as a condition for the refund, the tax
  422  collector shall, within 30 days, advise the property appraiser
  423  of the taxpayer’s application for a refund and forward the
  424  application to the property appraiser.
  425         (j)(h) The property appraiser has 30 days after receipt of
  426  the form from the tax collector to correct the roll if a
  427  correction is permissible by law. Within After the 30-day period
  428  30 days, the property appraiser shall immediately advise the tax
  429  collector in writing of whether or not the roll has been
  430  corrected and state, stating the reasons why the roll was
  431  corrected or not corrected.
  432         (k)(i) If the refund requires is not one that can be
  433  directly acted upon by the tax collector, for which an order
  434  from the department is required, the tax collector shall forward
  435  the claim for refund to the department upon receipt of the
  436  correction from the property appraiser or 30 days after the
  437  claim for refund, whichever occurs first. This provision does
  438  not apply to corrections resulting in refunds of less than
  439  $2,500 $400, which the tax collector shall make directly,
  440  without order from the department, and from undistributed funds,
  441  and may make without approval of the various taxing authorities.
  442         (l)(j) The department shall approve or deny a claim for a
  443  refund all refunds within 30 days after receiving the from the
  444  tax collector the claim from the tax collector for refund,
  445  unless good cause is stated for delaying the approval or denial
  446  beyond that date.
  447         (m)(k) Subject to and after meeting the requirements of s.
  448  194.171 and this section, an action to contest a denial of
  449  refund must may not be brought within later than 60 days after
  450  the date the tax collector sends issues the denial to the
  451  taxpayer, which notice must be sent by certified mail, or 4
  452  years after January 1 of the year for which the taxes were paid,
  453  whichever is later. The tax collector may send notice of the
  454  denial electronically or by postal mail. Electronic transmission
  455  may be used only with the express consent of the property owner.
  456  If the notice of denial is sent electronically and is returned
  457  as undeliverable, a second notice must be sent. However, the
  458  original electronic transmission is the official mailing for
  459  purpose of this section.
  460         (n)(l) In computing any time period under this section, if
  461  when the last day of the period is a Saturday, Sunday, or legal
  462  holiday, the period is to be extended to the next working day.
  463         (2)(a)If When the department orders a refund, the
  464  department it shall forward a copy of its order to the tax
  465  collector who shall then determine the pro rata share due by
  466  each taxing authority. The tax collector shall make the refund
  467  from undistributed funds held for that taxing authority and
  468  shall identify such refund as a reduction in the next
  469  distribution. If the undistributed funds are not sufficient for
  470  the refund, the tax collector shall notify the taxing authority
  471  of the shortfall. The taxing authority shall: and certify to the
  472  county, the district school board, each municipality, and the
  473  governing body of each taxing district, their pro rata shares of
  474  such refund, the reason for the refund, and the date the refund
  475  was ordered by the department.
  476         (b) The board of county commissioners, the district school
  477  board, each municipality, and the governing body of each taxing
  478  district shall comply with the order of the department in the
  479  following manner:
  480         1. Authorize the tax collector to make refund from
  481  undistributed funds held for that taxing authority by the tax
  482  collector;
  483         (a)2. Authorize the tax collector to make refund and
  484  forward to the tax collector its pro rata share of the refund
  485  from currently budgeted funds, if available; or
  486         (b)3. Notify the tax collector that the taxing authority
  487  does not have funds currently available and provide for the
  488  payment of the refund in its budget for the next ensuing year
  489  funds for the payment of the refund.
  490         (3) A refund ordered by the department pursuant to this
  491  section shall be made by the tax collector in one aggregate
  492  amount composed of all the pro rata shares of the several taxing
  493  authorities concerned, except that a partial refund is allowed
  494  if when one or more of the taxing authorities concerned do not
  495  have funds currently available to pay their pro rata shares of
  496  the refund and this would cause an unreasonable delay in the
  497  total refund. A statement by the tax collector explaining the
  498  refund shall accompany the refund payment. If When taxes become
  499  delinquent as a result of a refund pursuant to subparagraph
  500  (1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
  501  (1)(b)2., the tax collector shall notify the property owner that
  502  the taxes have become delinquent and that a tax certificate will
  503  be sold if the taxes are not paid within 30 days after the date
  504  of delinquency.
  505         Section 9. Subsections (1), (3), and (5) of section
  506  197.222, Florida Statutes, are amended to read:
  507         197.222 Prepayment of estimated tax by installment method.—
  508         (1) Taxes collected pursuant to this chapter may be prepaid
  509  in installments as provided in this section. A taxpayer may
  510  elect to prepay by installments for each tax notice for with
  511  taxes estimated to be more than $100. A taxpayer who elects to
  512  prepay taxes shall make payments based upon an estimated tax
  513  equal to the actual taxes levied upon the subject property in
  514  the prior year. In order to prepay by installments, the Such
  515  taxpayer must shall complete and file an application for each
  516  tax notice to prepay such taxes by installment with the tax
  517  collector on or before April 30 prior to May 1 of the year in
  518  which the taxpayer elects to prepay the taxes in installments
  519  pursuant to this section. The application shall be made on forms
  520  supplied by the department and provided to the taxpayer by the
  521  tax collector. After submission of an initial application, a
  522  taxpayer is shall not be required to submit additional annual
  523  applications as long as he or she continues to elect to prepay
  524  taxes in installments pursuant to this section. However, if in
  525  any year the taxpayer does not so elect, reapplication is shall
  526  be required for a subsequent election to do so. Installment
  527  payments shall be made according to the following schedule:
  528         (a) The first payment of one-quarter of the total amount of
  529  estimated taxes due must shall be made by not later than June 30
  530  of the year in which the taxes are assessed. A 6 percent 6
  531  percent discount applied against the amount of the installment
  532  shall be granted for such payment. The tax collector may accept
  533  a late payment of the first installment through July 31, and the
  534  under this paragraph within 30 days after June 30; such late
  535  payment must be accompanied by a penalty of 5 percent of the
  536  amount of the installment due.
  537         (b) The second payment of one-quarter of the total amount
  538  of estimated taxes must due shall be made by not later than
  539  September 30 of the year in which the taxes are assessed. A 4.5
  540  percent 4.5-percent discount applied against the amount of the
  541  installment shall be granted for such payment.
  542         (c) The third payment of one-quarter of the total amount of
  543  estimated taxes due, plus one-half of any adjustment made
  544  pursuant to a determination of actual tax liability, must shall
  545  be made by not later than December 31 of the year in which taxes
  546  are assessed. A 3 percent 3-percent discount applied against the
  547  amount of the installment shall be granted for such payment.
  548         (d) The fourth payment of one-quarter of the total amount
  549  of estimated taxes due, plus one-half of any adjustment made
  550  pursuant to a determination of actual tax liability, must shall
  551  be made by not later than March 31 following the year in which
  552  taxes are assessed. A No discount may not shall be granted for
  553  such payment.
  554         (e) If For purposes of this section, when an installment
  555  due date falls on a Saturday, Sunday, or legal holiday, the due
  556  date for the installment is shall be the next working day, if
  557  the installment payment is delivered to a designated collection
  558  office of the tax collector. Taxpayers making such payment shall
  559  be entitled to the applicable discount rate authorized in this
  560  section.
  561         (3) Upon receiving a taxpayer’s application for
  562  participation in the prepayment installment plan, and the tax
  563  collector shall mail to the taxpayer a statement of the
  564  taxpayer’s estimated tax liability which shall be equal to the
  565  actual taxes levied on the subject property in the preceding
  566  year; such statement shall indicate the amount of each quarterly
  567  installment after application of the discount rates provided in
  568  this section, and a payment schedule, based upon the schedule
  569  provided in this section and furnished by the department. for
  570  those taxpayers who participated in the prepayment installment
  571  plan for the previous year and who are not required to reapply,
  572  the tax collector shall send a quarterly tax notice with the
  573  discount rates provided in this section according to the payment
  574  schedule provided by the department the statement shall be
  575  mailed by June 1. During the first month that the tax roll is
  576  open for payment of taxes, the tax collector shall mail to the
  577  taxpayer a statement which shows the amount of the remaining
  578  installment payments to be made after application of the
  579  discount rates provided in this section. The postage or cost of
  580  electronic mailing shall be paid out of the general fund of the
  581  county, upon statement of the costs thereof by the tax
  582  collector.
  583         (5) Notice of the right to prepay taxes pursuant to this
  584  section shall be provided with the notice of taxes. The Such
  585  notice shall inform the taxpayer of the right to prepay taxes in
  586  installments, and that application forms can be obtained from
  587  the tax collector, and shall state that reapplication is not
  588  necessary if the taxpayer participated in the prepayment
  589  installment plan for the previous year. The application forms
  590  shall be provided by the department and shall be mailed by the
  591  tax collector to those taxpayers requesting an application.
  592         Section 10. Subsections (3) and (9) of section 197.2301,
  593  Florida Statutes, are amended to read:
  594         197.2301 Payment of taxes prior to certified roll
  595  procedure.—
  596         (3) Immediately upon receipt of the property appraiser’s
  597  certification under subsection (2), the tax collector shall
  598  publish a notice cause to be published in a newspaper of general
  599  circulation in the county and shall prominently post at the
  600  courthouse door a notice that the tax roll will not be certified
  601  for collection before prior to January 1 and that payments of
  602  estimated taxes may be made will be allowed by those taxpayers
  603  who submit tender payment to the collector on or before December
  604  31.
  605         (9) After the discount has been applied to the estimated
  606  taxes paid and it is determined that an underpayment or
  607  overpayment has occurred, the following shall apply:
  608         (a) If the amount of underpayment or overpayment is $10 $5
  609  or less, then no additional billing or refund is required except
  610  as determined by the tax collector.
  611         (b) If the amount of overpayment is more than $10 $5, the
  612  tax collector shall immediately refund to the person who paid
  613  the estimated tax the amount of overpayment. Department of
  614  Revenue approval is shall not be required for the refund of
  615  overpayment made pursuant to this subsection.
  616         Section 11. Section 197.2421, Florida Statutes, is created
  617  to read:
  618         197.2421Property tax deferral.—
  619         (1) If a property owner applies for a property tax deferral
  620  and meets the criteria established in this chapter, the tax
  621  collector shall approve the deferral of the ad valorem taxes and
  622  non-ad valorem assessments.
  623         (2) Authorized property tax deferral programs are:
  624         (a) Homestead tax deferral.
  625         (b) Recreational and commercial working waterfront
  626  deferral.
  627         (c) Affordable rental housing deferral.
  628         (3) Ad valorem taxes, non-ad valorem assessments, and
  629  interest deferred pursuant to this chapter constitute a priority
  630  lien and attach to the property in the same manner as other tax
  631  liens. Deferred taxes, assessments, and interest, however, are
  632  due, payable, and delinquent as provided in this chapter.
  633         Section 12. Section 197.2423, Florida Statutes, is created
  634  to read:
  635         197.2423Application for property tax deferral;
  636  determination of approval or denial by tax collector.—
  637         (1) A property owner is responsible for submitting an
  638  annual application for tax deferral with the county tax
  639  collector on or before March 31 following the year in which the
  640  taxes and non-ad valorem assessments are assessed.
  641         (2) Each applicant shall demonstrate compliance with the
  642  requirements for tax deferral.
  643         (3) The application for deferral shall be made upon a form
  644  prescribed by the department and provided by the tax collector.
  645  The tax collector may require the applicant to submit other
  646  evidence and documentation deemed necessary in considering the
  647  application. The application form shall advise the applicant:
  648         (a) Of the manner in which interest is computed.
  649         (b) Of the conditions that must be met to qualify for
  650  approval.
  651         (c) Of the conditions under which deferred taxes,
  652  assessments, and interest become due, payable, and delinquent.
  653         (d) That all tax deferrals pursuant to this section
  654  constitute a priority tax lien on the applicant’s property.
  655         (4) Each application shall include a list of all
  656  outstanding liens on the property and the current value of each
  657  lien.
  658         (5) Each applicant shall furnish proof of fire and extended
  659  coverage insurance in an amount at least equal to the total of
  660  all outstanding liens, including a lien for deferred taxes, non
  661  ad valorem assessments, and interest, with a loss payable clause
  662  to the tax collector.
  663         (6) The tax collector shall consider each annual
  664  application for a tax deferral within 45 days after the
  665  application is filed or as soon as practicable thereafter. The
  666  tax collector shall exercise reasonable discretion based upon
  667  applicable information available under this section. A tax
  668  collector who finds that the applicant is entitled to the tax
  669  deferral shall approve the application and maintain the deferral
  670  records until the tax lien is satisfied.
  671         (7) For approved deferrals, the date of receipt by the tax
  672  collector of the application for tax deferral shall be used in
  673  calculating taxes due and payable net of discounts for early
  674  payment as provided in s. 197.162.
  675         (8) The tax collector shall notify the property appraiser
  676  in writing of those parcels for which taxes have been deferred.
  677         (9) A tax deferral may not be granted if:
  678         (a) The total amount of deferred taxes, non-ad valorem
  679  assessments, and interest, plus the total amount of all other
  680  unsatisfied liens on the property, exceeds 85 percent of the
  681  just value of the property; or
  682         (b) The primary mortgage financing on the property is for
  683  an amount that exceeds 70 percent of the just value of the
  684  property.
  685         (10) A tax collector who finds that the applicant is not
  686  entitled to the deferral shall send a notice of disapproval
  687  within 45 days after the date the application is filed, citing
  688  the reason for disapproval. The original notice of disapproval
  689  shall be sent to the applicant and shall advise the applicant of
  690  the right to appeal the decision to the value adjustment board
  691  and shall inform the applicant of the procedure for filing such
  692  an appeal.
  693         Section 13. Section 197.253, Florida Statutes, is
  694  transferred, renumbered as section 197.2425, Florida Statutes,
  695  and amended to read:
  696         197.2425 197.253Appeal of denied Homestead tax deferral;
  697  application.—An appeal of a denied tax deferral must be made by
  698  the property owner
  699         (1) The application for deferral shall be made upon a form
  700  prescribed by the department and furnished by the county tax
  701  collector. The application form shall be signed upon oath by the
  702  applicant before an officer authorized by the state to
  703  administer oaths. The tax collector may, in his or her
  704  discretion, require the applicant to submit such other evidence
  705  and documentation as deemed necessary by the tax collector in
  706  considering the application. The application form shall advise
  707  the applicant of the manner in which interest is computed. Each
  708  application form shall contain an explanation of the conditions
  709  to be met for approval and the conditions under which deferred
  710  taxes and interest become due, payable, and delinquent. Each
  711  application shall clearly state that all deferrals pursuant to
  712  this act shall constitute a lien on the applicant’s homestead.
  713         (2)(a) The tax collector shall consider each annual
  714  application for homestead tax deferral within 30 days of the day
  715  the application is filed or as soon as practicable thereafter. A
  716  tax collector who finds that the applicant is entitled to the
  717  tax deferral shall approve the application and file the
  718  application in the permanent records. A tax collector who finds
  719  the applicant is not entitled to the deferral shall send a
  720  notice of disapproval within 30 days of the filing of the
  721  application, giving reasons therefor to the applicant, either by
  722  personal delivery or by registered mail to the mailing address
  723  given by the applicant and shall make return in the manner in
  724  which such notice was served upon the applicant upon the
  725  original notice thereof and file among the permanent records of
  726  the tax collector’s office. The original notice of disapproval
  727  sent to the applicant shall advise the applicant of the right to
  728  appeal the decision of the tax collector to the value adjustment
  729  board and shall inform the applicant of the procedure for filing
  730  such an appeal.
  731         (b) Appeals of the decision of the tax collector to the
  732  value adjustment board shall be in writing on a form prescribed
  733  by the department and furnished by the tax collector. The Such
  734  appeal must shall be filed with the value adjustment board
  735  within 30 20 days after the applicant’s receipt of the notice of
  736  disapproval. The value adjustment board shall review the
  737  application and the evidence presented to the tax collector upon
  738  which the applicant based his or her claim for tax deferral and,
  739  at the election of the applicant, must shall hear the applicant
  740  in person, or by agent on the applicant’s behalf, on his or her
  741  right to homestead tax deferral. The value adjustment board
  742  shall reverse the decision of the tax collector and grant a
  743  homestead tax deferral to the applicant, if in its judgment the
  744  applicant is entitled to the tax deferral thereto, or must
  745  affirm the decision of the tax collector. An Such action by of
  746  the value adjustment board is shall be final unless the
  747  applicant or tax collector files a de novo proceeding for a
  748  declaratory judgment or other appropriate proceeding in the
  749  circuit court of the county in which the property is located or
  750  other lienholder, within 15 days after from the date of the
  751  decision disapproval of the application by the board, files in
  752  the circuit court of the county in which the property is
  753  located, a proceeding for a declaratory judgment or other
  754  appropriate proceeding.
  755         (3) Each application shall contain a list of, and the
  756  current value of, all outstanding liens on the applicant’s
  757  homestead.
  758         (4) For approved applications, the date of receipt by the
  759  tax collector of the application for tax deferral shall be used
  760  in calculating taxes due and payable net of discounts for early
  761  payment as provided for by s. 197.162.
  762         (5) If such proof has not been furnished with a prior
  763  application, each applicant shall furnish proof of fire and
  764  extended coverage insurance in an amount which is in excess of
  765  the sum of all outstanding liens and deferred taxes and interest
  766  with a loss payable clause to the county tax collector.
  767         (6) The tax collector shall notify the property appraiser
  768  in writing of those parcels for which taxes have been deferred.
  769         (7) The property appraiser shall promptly notify the tax
  770  collector of denials of homestead application and changes in
  771  ownership of properties that have been granted a tax deferral.
  772         Section 14. Section 197.243, Florida Statutes, is amended
  773  to read:
  774         197.243 Definitions relating to homestead property tax
  775  deferral Act.—
  776         (1) “Household” means a person or group of persons living
  777  together in a room or group of rooms as a housing unit, but the
  778  term does not include persons boarding in or renting a portion
  779  of the dwelling.
  780         (2) “Income” means the “adjusted gross income,” as defined
  781  in s. 62 of the United States Internal Revenue Code, of all
  782  members of a household.
  783         Section 15. Section 197.252, Florida Statutes, is amended
  784  to read:
  785         197.252 Homestead tax deferral.—
  786         (1) Any person who is entitled to claim homestead tax
  787  exemption under the provisions of s. 196.031(1) may apply elect
  788  to defer payment of a portion of the combined total of the ad
  789  valorem taxes, and any non-ad valorem assessments, and interest
  790  accumulated on a tax certificate which would be covered by a tax
  791  certificate sold under this chapter levied on that person’s
  792  homestead by filing an annual application for tax deferral with
  793  the county tax collector on or before January 31 following the
  794  year in which the taxes and non-ad valorem assessments are
  795  assessed. Any applicant who is entitled to receive the homestead
  796  tax exemption but has waived it for any reason shall furnish,
  797  with the application for tax deferral, a certificate of
  798  eligibility to receive the exemption. Such certificate shall be
  799  prepared by the county property appraiser upon request of the
  800  taxpayer. It shall be the burden of each applicant to
  801  affirmatively demonstrate compliance with the requirements of
  802  this section.
  803         (2)(a) Approval of an application for homestead tax
  804  deferral shall defer that portion of the combined total of ad
  805  valorem taxes and any non-ad valorem assessments:
  806         1. Which would be covered by a tax certificate sold under
  807  this chapter otherwise due and payable on the applicant’s
  808  homestead pursuant to s. 197.333 which exceeds 5 percent of the
  809  applicant’s household household’s income for the prior calendar
  810  year if the applicant is younger than 65 years old;
  811         2. Which exceeds 3 percent of the applicant’s household
  812  income for the prior calendar year if the applicant is 65 years
  813  old or older; or
  814         3. In its entirety if the applicant’s household income:
  815         a. For the previous calendar year is less than $10,000; or
  816         b. Is less than the designated amount for the additional
  817  homestead exemption under s. 196.075 and the applicant is 65
  818  years old or older. If any such applicant’s household income for
  819  the prior calendar year is less than $10,000, approval of such
  820  application shall defer such ad valorem taxes plus non-ad
  821  valorem assessments in their entirety.
  822         (b) If the applicant is 65 years of age or older, approval
  823  of the application shall defer that portion of the ad valorem
  824  taxes plus non-ad valorem assessments which exceeds 3 percent of
  825  the applicant’s household income for the prior calendar year. If
  826  any applicant’s household income for the prior calendar year is
  827  less than $10,000, or is less than the amount of the household
  828  income designated for the additional homestead exemption
  829  pursuant to s. 196.075, and the applicant is 65 years of age or
  830  older, approval of the application shall defer the ad valorem
  831  taxes plus non-ad valorem assessments in their entirety.
  832         (b)(c) The household income of an applicant who applies for
  833  a tax deferral before the end of the calendar year in which the
  834  taxes and non-ad valorem assessments are assessed shall be for
  835  the current year, adjusted to reflect estimated income for the
  836  full calendar year period. The estimate of a full year’s
  837  household income shall be made by multiplying the household
  838  income received to the date of application by a fraction, the
  839  numerator being 365 and the denominator being the number of days
  840  expired in the calendar year to the date of application.
  841         (3) The property appraiser shall promptly notify the tax
  842  collector if there is a change in ownership or the homestead
  843  exemption has been denied on property that has been granted a
  844  tax deferral. No tax deferral shall be granted:
  845         (a) If the total amount of deferred taxes, non-ad valorem
  846  assessments, and interest plus the total amount of all other
  847  unsatisfied liens on the homestead exceeds 85 percent of the
  848  assessed value of the homestead, or
  849         (b) If the primary mortgage financing on the homestead is
  850  for an amount which exceeds 70 percent of the assessed value of
  851  the homestead.
  852         (4) The amount of taxes, non-ad valorem assessments, and
  853  interest deferred under this act shall accrue interest at a rate
  854  equal to the semiannually compounded rate of one-half of 1
  855  percent plus the average yield to maturity of the long-term
  856  fixed-income portion of the Florida Retirement System
  857  investments as of the end of the quarter preceding the date of
  858  the sale of the deferred payment tax certificates; however, the
  859  interest rate may not exceed 7 percent.
  860         (5) The taxes, non-ad valorem assessments, and interest
  861  deferred pursuant to this act shall constitute a prior lien and
  862  shall attach as of the date and in the same manner and be
  863  collected as other liens for taxes, as provided for under this
  864  chapter, but such deferred taxes, non-ad valorem assessments,
  865  and interest shall only be due, payable, and delinquent as
  866  provided in this act.
  867         Section 16. Section 197.303, Florida Statutes, is
  868  transferred, renumbered as section 197.2524, Florida Statutes,
  869  and amended to read:
  870         197.2524 197.303Ad valorem Tax deferral for recreational
  871  and commercial working waterfront properties and affordable
  872  rental housing property.—
  873         (1) This section applies to: The board of county
  874  commissioners of any county or the governing authority of any
  875  municipality may adopt an ordinance to allow for ad valorem tax
  876  deferrals for
  877         (a) Recreational and commercial working waterfront
  878  properties if the owners are engaging in the operation,
  879  rehabilitation, or renovation of such properties in accordance
  880  with guidelines established in this section.
  881         (b) Affordable rental housing, if the owners are engaging
  882  in the operation, rehabilitation, or renovation of such
  883  properties in accordance with the guidelines provided in part VI
  884  of chapter 420.
  885         (2) The board of county commissioners of any county or the
  886  governing authority of a the municipality may adopt an by
  887  ordinance to may authorize the deferral of ad valorem taxes
  888  taxation and non-ad valorem assessments for recreational and
  889  commercial working waterfront properties described in subsection
  890  (1).
  891         (3) The ordinance shall designate the percentage or amount
  892  of the deferral and the type and location of the working
  893  waterfront property and, including the type of public lodging
  894  establishments, for which deferrals may be granted, which may
  895  include any property meeting the provisions of s. 342.07(2),
  896  which property may require the property be further required to
  897  be located within a particular geographic area or areas of the
  898  county or municipality. For property defined in s. 342.07(2) as
  899  “recreational and commercial working waterfront,” the ordinance
  900  may specify the type of public lodging establishments that
  901  qualify.
  902         (4) The ordinance must specify that such deferrals apply
  903  only to taxes or assessments levied by the unit of government
  904  granting the deferral. However, a deferral may not be granted
  905  for the deferrals do not apply, however, to taxes or non-ad
  906  valorem assessments defined in s. 197.3632(1)(d) levied for the
  907  payment of bonds or for to taxes authorized by a vote of the
  908  electors pursuant to s. 9(b) or s. 12, Art. VII of the State
  909  Constitution.
  910         (5) The ordinance must specify that any deferral granted
  911  remains in effect regardless of any change in the authority of
  912  the county or municipality to grant the deferral. In order to
  913  retain the deferral, however, the use and ownership of the
  914  property as a working waterfront must remain as it was when the
  915  deferral was granted for be maintained over the period in for
  916  which the deferral remains is granted.
  917         (6)(a) If an application for deferral is granted on
  918  property that is located in a community redevelopment area, the
  919  amount of taxes eligible for deferral is limited shall be
  920  reduced, as provided for in paragraph (b), if:
  921         1. The community redevelopment agency has previously issued
  922  instruments of indebtedness that are secured by increment
  923  revenues on deposit in the community redevelopment trust fund;
  924  and
  925         2. Those instruments of indebtedness are associated with
  926  the real property applying for the deferral.
  927         (b) If the provisions of paragraph (a) applies apply, the
  928  tax deferral applies only shall not apply to the an amount of
  929  taxes in excess of equal to the amount that must be deposited
  930  into the community redevelopment trust fund by the entity
  931  granting the deferral based upon the taxable value of the
  932  property upon which the deferral is being granted. Once all
  933  instruments of indebtedness that existed at the time the
  934  deferral was originally granted are no longer outstanding or
  935  have otherwise been defeased, the provisions of this paragraph
  936  shall no longer applies apply.
  937         (c) If a portion of the taxes on a property were not
  938  eligible for deferral under because of the provisions of
  939  paragraph (b), the community redevelopment agency shall notify
  940  the property owner and the tax collector 1 year before the debt
  941  instruments that prevented the said taxes from being deferred
  942  are no longer outstanding or otherwise defeased.
  943         (d) The tax collector shall notify a community
  944  redevelopment agency of any tax deferral that has been granted
  945  on property located within the community redevelopment area of
  946  that agency.
  947         (e) Issuance of a debt obligation after the date a deferral
  948  has been granted does shall not reduce the amount of taxes
  949  eligible for deferral.
  950         Section 17. Section 197.3071, Florida Statutes, is
  951  transferred, renumbered as section 197.2526, Florida Statutes,
  952  and amended to read:
  953         197.2526 197.3071 Eligibility for tax deferral for
  954  affordable rental housing property.—The tax deferral authorized
  955  by s. 197.2524 applies this section is applicable only on a pro
  956  rata basis to the ad valorem taxes levied on residential units
  957  within a property which meet the following conditions:
  958         (1) Units for which the monthly rent along with taxes,
  959  insurance, and utilities does not exceed 30 percent of the
  960  median adjusted gross annual income as defined in s. 420.0004
  961  for the households described in subsection (2).
  962         (2) Units that are occupied by extremely-low-income
  963  persons, very-low-income persons, low-income persons, or
  964  moderate-income persons as these terms are defined in s.
  965  420.0004.
  966         Section 18. Section 197.254, Florida Statutes, is amended
  967  to read:
  968         197.254 Annual notification to taxpayer.—
  969         (1) The tax collector shall notify the taxpayer of each
  970  parcel appearing on the real property assessment roll of the
  971  right to defer payment of taxes and non-ad valorem assessments
  972  and interest on homestead property pursuant to s. 197.252.
  973  pursuant to ss. 197.242-197.312. Such notice shall be printed on
  974  the back of envelopes used for mailing the notice of taxes
  975  provided for by s. 197.322(3). Such notice of the right to defer
  976  payment of taxes and non-ad valorem assessments shall read:
  977  
  978                    NOTICE TO TAXPAYERS ENTITLED                   
  979                       TO HOMESTEAD EXEMPTION                      
  980  
  981         “If your income is low enough to meet certain conditions,
  982  you may qualify for a deferred tax payment plan on homestead
  983  property. An application to determine eligibility is available
  984  in the county tax collector’s office.”
  985         (2) On or before November 1 of each year, the tax collector
  986  shall notify each taxpayer to whom a tax deferral has been
  987  previously granted of the accumulated sum of deferred taxes,
  988  non-ad valorem assessments, and interest outstanding.
  989         Section 19. Section 197.262, Florida Statutes, is amended
  990  to read:
  991         197.262 Deferred payment tax certificates.—
  992         (1) The tax collector shall notify each local governing
  993  body of the amount of taxes and non-ad valorem assessments
  994  deferred which would otherwise have been collected for such
  995  governing body. The county shall then, At a the time of the tax
  996  certificate sale held pursuant to s. 197.432, the tax collector
  997  shall strike to the county each certificate on property for
  998  which taxes have been deferred off to the county. Certificates
  999  issued pursuant to this section are exempt from the public sale
 1000  of tax certificates held pursuant to s. 197.432 or s. 197.4725.
 1001         (2) The certificates so held by the county shall bear
 1002  interest at a rate equal to the semiannually compounded rate of
 1003  0.5 percent plus the average yield to maturity of the long-term
 1004  fixed-income portion of the Florida Retirement System
 1005  investments as of the end of the quarter preceding the date of
 1006  the sale of the deferred payment tax certificates.; However, the
 1007  interest rate may not exceed 7 9.5 percent.
 1008         Section 20. Section 197.263, Florida Statutes, is amended
 1009  to read:
 1010         197.263 Change in ownership or use of property.—
 1011         (1) If In the event that there is a change in use or
 1012  ownership of tax-deferred property such that the owner is no
 1013  longer eligible for the tax deferral granted entitled to claim
 1014  homestead exemption for such property pursuant to s. 196.031(1),
 1015  or the owner such person fails to maintain the required fire and
 1016  extended insurance coverage, the total amount of deferred taxes
 1017  and interest for all previous years is shall be due and payable
 1018  November 1 of the year in which the change in use occurs or on
 1019  the date failure to maintain insurance occurs. Payment is and
 1020  shall be delinquent on April 1 of the year following the year in
 1021  which the change in use or failure to maintain insurance occurs.
 1022  However, if the change in ownership is to a surviving spouse and
 1023  the spouse is eligible to maintain the tax deferral on such
 1024  property, the surviving spouse may continue the deferment of
 1025  previously deferred taxes and interest pursuant to this chapter.
 1026         (2) In the event that there is a change in ownership of
 1027  tax-deferred property, the total amount of deferred taxes and
 1028  interest for all previous years shall be due and payable on the
 1029  date the change in ownership takes place and shall be delinquent
 1030  on April 1 following said date. When, however, the change in
 1031  ownership is to a surviving spouse and such spouse is eligible
 1032  to claim homestead exemption on such property pursuant to s.
 1033  196.031(1), such surviving spouse may continue the deferment of
 1034  previously deferred taxes and interest pursuant to the
 1035  provisions of this act.
 1036         (2)(3) Whenever the property appraiser discovers that there
 1037  has been a change in the ownership or use of property that which
 1038  has been granted a tax deferral, the property appraiser shall
 1039  notify the tax collector in writing of the date such change
 1040  occurs, and the tax collector shall collect any taxes,
 1041  assessments, and interest due or delinquent.
 1042         (3)(4) During any year in which the total amount of
 1043  deferred taxes, interest, assessments, and all other unsatisfied
 1044  liens on the homestead exceeds 85 percent of the just assessed
 1045  value of the homestead, the tax collector shall immediately
 1046  notify the owner of the property on which taxes and interest
 1047  have been deferred that the portion of taxes, and interest, and
 1048  assessments which exceeds 85 percent of the just assessed value
 1049  of the homestead is shall be due and payable within 30 days
 1050  after of receipt of the notice is sent. Failure to pay the
 1051  amount due causes shall cause the total amount of deferred
 1052  taxes, and interest, and assessments to become delinquent.
 1053         (4)(5) Each year, upon notification, each owner of property
 1054  on which taxes, and interest, and assessments have been deferred
 1055  shall submit to the tax collector a list of, and the current
 1056  value of, all outstanding liens on the owner’s homestead.
 1057  Failure to respond to this notification within 30 days causes
 1058  shall cause the total amount of deferred taxes, and interest,
 1059  and assessments to become payable within 30 days.
 1060         (5)(6)If In the event deferred taxes, interest, and
 1061  assessments become delinquent under this chapter, then on or
 1062  before June 1 following the date the taxes become delinquent,
 1063  the tax collector shall sell a tax certificate for the
 1064  delinquent taxes, and interest, and assessments in the manner
 1065  provided by s. 197.432.
 1066         Section 21. Section 197.272, Florida Statutes, is amended
 1067  to read:
 1068         197.272 Prepayment of deferred taxes.—
 1069         (1) All or part of the deferred taxes and accrued interest
 1070  may at any time be paid to the tax collector. by:
 1071         (a) The owner of the property or the spouse of the owner.
 1072         (b) The next of kin of the owner, heir of the owner, child
 1073  of the owner, or any person having or claiming a legal or
 1074  equitable interest in the property, provided no objection is
 1075  made by the owner within 30 days after the tax collector
 1076  notifies the owner of the fact that such payment has been
 1077  tendered.
 1078         (2) Any partial payment that is less than the total amount
 1079  due must be equal to the amount of the deferred taxes, interest,
 1080  and assessments, and for 1 or more full years made pursuant to
 1081  this section shall be applied first to accrued interest.
 1082         Section 22. Section 197.282, Florida Statutes, is amended
 1083  to read:
 1084         197.282 Distribution of payments.—When any deferred taxes,
 1085  assessments, or interest is collected, the tax collector shall
 1086  maintain a record of the payment, setting forth a description of
 1087  the property and the amount of taxes or interest collected for
 1088  such property. The tax collector shall distribute payments
 1089  received in accordance with the procedures for distribution of
 1090  ad valorem taxes, non-ad valorem assessments, or redemption
 1091  moneys as prescribed in this chapter.
 1092         Section 23. Section 197.292, Florida Statutes, is amended
 1093  to read:
 1094         197.292 Construction.—Nothing in This chapter does not: act
 1095  shall be construed to prevent
 1096         (1)Prohibit the collection of personal property taxes that
 1097  which become a lien against tax-deferred property;,
 1098         (2) Defer payment of special assessments to benefited
 1099  property other than those specifically allowed to be deferred;,
 1100  or
 1101         (3) Affect any provision of any mortgage or other
 1102  instrument relating to property requiring a person to pay ad
 1103  valorem taxes or non-ad valorem assessments.
 1104         Section 24. Section 197.301, Florida Statutes, is amended
 1105  to read:
 1106         197.301 Penalties.—
 1107         (1) The following penalties shall be imposed on any person
 1108  who willfully files incorrect information for a tax deferral
 1109  required under s. 197.252 or s. 197.263 which is incorrect:
 1110         (a) The Such person shall pay the total amount of deferred
 1111  taxes, non-ad valorem assessments subject to collection pursuant
 1112  to the uniform method of collection set forth in s. 197.3632,
 1113  and interest deferred, which amount shall immediately become
 1114  due.;
 1115         (b) The Such person shall be disqualified from filing a
 1116  homestead tax deferral application for the next 3 years.; and
 1117         (c) The Such person shall pay a penalty of 25 percent of
 1118  the total amount of deferred taxes, non-ad valorem assessments
 1119  subject to collection pursuant to the uniform method of
 1120  collection set forth in s. 197.3632, and interest deferred.
 1121         (2) Any person against whom the penalties prescribed in
 1122  this section have been imposed may appeal the penalties imposed
 1123  to the value adjustment board within 30 days after the said
 1124  penalties are imposed.
 1125         Section 25. Section 197.312, Florida Statutes, is amended
 1126  to read:
 1127         197.312 Payment by mortgagee.—If any mortgagee elects shall
 1128  elect to pay the taxes when an applicant qualifies for tax
 1129  deferral, then such election does shall not give the mortgagee
 1130  the right to foreclose.
 1131         Section 26. Section 197.322, Florida Statutes, is amended
 1132  to read:
 1133         197.322 Delivery of ad valorem tax and non-ad valorem
 1134  assessment rolls; notice of taxes; publication and mail.—
 1135         (1) The property appraiser shall deliver to the tax
 1136  collector the certified assessment roll along with his or her
 1137  warrant and recapitulation sheet.
 1138         (2) The tax collector shall on November 1, or as soon as
 1139  the assessment roll is open for collection, publish a notice in
 1140  a local newspaper that the tax roll is open for collection.
 1141         (3) Within 20 working days after receipt of the certified
 1142  ad valorem tax roll and the non-ad valorem assessment rolls, the
 1143  tax collector shall send mail to each taxpayer appearing on such
 1144  said rolls, whose post office address is known to him or her, a
 1145  tax notice stating the amount of current taxes due, from the
 1146  taxpayer and, if applicable, the fact that back taxes remain
 1147  unpaid and advising the taxpayer of the discounts allowed for
 1148  early payment, and that delinquent taxes are outstanding, if
 1149  applicable. Pursuant to s. 197.3632, the form of the notice of
 1150  non-ad valorem assessments and notice of ad valorem taxes shall
 1151  be in the form specified as provided in s. 197.3635 and no other
 1152  form shall be used, notwithstanding the provisions of s.
 1153  195.022. The tax collector may send such notice electronically
 1154  or by postal mail. Electronic transmission may be used only with
 1155  the express consent of the property owner. Electronic
 1156  transmission of tax notices may be sent earlier but may not be
 1157  sent later than the postal mailing of the notices. If the notice
 1158  of taxes is sent electronically and is returned as
 1159  undeliverable, a second notice must be sent. However, the
 1160  original electronic transmission used with the consent of the
 1161  property owner is the official mailing for purpose of this
 1162  section. A discount period may not be extended due to a tax bill
 1163  being returned as undeliverable electronically or by postal
 1164  mail. The postage for mailing or the cost of electronic
 1165  transmission shall be paid out of the general fund of each local
 1166  governing board, upon statement of the amount thereof by the tax
 1167  collector.
 1168         Section 27. Section 197.332, Florida Statutes, is amended
 1169  to read:
 1170         197.332 Duties of tax collectors; branch offices.—
 1171         (1) The tax collector has the authority and obligation to
 1172  collect all taxes as shown on the tax roll by the date of
 1173  delinquency or to collect delinquent taxes, interest, and costs,
 1174  by sale of tax certificates on real property and by seizure and
 1175  sale of personal property. The tax collector may perform such
 1176  duties by use of contracted services or products or by
 1177  electronic means. The use of contracted services, products, or
 1178  vendors does not diminish the responsibility or liability of the
 1179  tax collector to perform such duties pursuant to law. The tax
 1180  collector may shall be allowed to collect the cost of contracted
 1181  services and reasonable attorney’s fees and court costs in
 1182  actions on proceedings to recover delinquent taxes, interest,
 1183  and costs.
 1184         (2) A county tax collector may establish one or more branch
 1185  offices by acquiring title to real property or by lease
 1186  agreement. The tax collector may hire staff and equip such
 1187  branch offices to conduct state business, or, if authorized to
 1188  do so by resolution of the county governing body, conduct county
 1189  business pursuant to s. 1(k), Art. VIII the State Constitution.
 1190  The department shall rely on the tax collector’s determination
 1191  that a branch office is necessary and shall base its approval of
 1192  the tax collector’s budget in accordance with the procedures of
 1193  s. 195.087(2).
 1194         Section 28. Section 197.343, Florida Statutes, is amended
 1195  to read:
 1196         197.343 Tax notices; additional notice required.—
 1197         (1) An additional tax notice shall be sent, electronically
 1198  or by postal mail, mailed by April 30 to each taxpayer whose
 1199  payment has not been received. Electronic transmission of the
 1200  additional tax notice may be used only with the express consent
 1201  of the property owner. If the electronic transmission is
 1202  returned as undeliverable, a second notice must be sent.
 1203  However, the original electronic transmission used with the
 1204  consent of the property owner is the official notice for the
 1205  purposes of this subsection. The notice shall include a
 1206  description of the property and a statement that if the taxes
 1207  are not paid:
 1208         (a) For real property, a tax certificate may be sold; and
 1209         (b) For tangible personal property, the property may be
 1210  sold the following statement: If the taxes for ...(year)... on
 1211  your property are not paid in full, a tax certificate will be
 1212  sold for the delinquent taxes, and your property may be sold at
 1213  a future date. Contact the tax collector’s office at once.
 1214         (2) A duplicate of the additional tax notice required by
 1215  subsection (1) shall be mailed to a condominium unit owner’s
 1216  condominium association or to a mobile home owner’s homeowners’
 1217  association as defined in s. 723.075 if the association has
 1218  filed with the tax collector a written request and included a
 1219  description of the land. The tax collector is authorized to
 1220  charge a reasonable fee for the cost of this service.
 1221         (2)(3) When the taxes under s. 193.481 on subsurface rights
 1222  have become delinquent and a tax certificate is to be sold under
 1223  this chapter, a notice of the delinquency shall be sent given by
 1224  first-class mail to the owner of the fee to which these
 1225  subsurface rights are attached. The additional notice may be
 1226  transmitted electronically only with the express consent of the
 1227  fee owner. If the electronic transmission is returned as
 1228  undeliverable, a second notice must be sent. However, the
 1229  original electronic transmission used with the consent of the
 1230  property owner is the official notice for the purposes of this
 1231  subsection. On the day of the tax sale, the fee owner shall have
 1232  the right to purchase the tax certificate at the maximum rate of
 1233  interest provided by law before bids are accepted for the sale
 1234  of such certificate.
 1235         (3)(4) The tax collector shall send mail such additional
 1236  notices as he or she considers proper and necessary or as may be
 1237  required by reasonable rules of the department. An additional
 1238  notice may be transmitted electronically only with the express
 1239  consent of the property owner. If the notice of taxes is sent
 1240  electronically and is returned as undeliverable, a second notice
 1241  shall be sent by postal mail. However, an original electronic
 1242  transmission used with the consent of the property owner is the
 1243  official mailing for purpose of this section.
 1244         Section 29. Subsections (1) and (2) of section 197.344,
 1245  Florida Statutes, are amended to read:
 1246         197.344 Lienholders; receipt of notices and delinquent
 1247  taxes.—
 1248         (1) When requested in writing, a tax notice shall be sent
 1249  mailed according to the following procedures:
 1250         (a) Upon request by any taxpayer who is aged 60 years old
 1251  or older over, the tax collector shall send mail the tax notice
 1252  to a third party designated by the taxpayer. A duplicate copy of
 1253  the notice shall be sent mailed to the taxpayer.
 1254         (b) Upon request by a mortgagee stating that the mortgagee
 1255  is the trustee of an escrow account for ad valorem taxes due on
 1256  the property, the tax notice shall be sent mailed to such
 1257  trustee. When the original tax notice is sent mailed to such
 1258  trustee, the tax collector shall send mail a duplicate notice to
 1259  the owner of the property with the additional statement that the
 1260  original has been sent to the trustee.
 1261         (c) Upon request by a vendee of an unrecorded or recorded
 1262  contract for deed, the tax collector shall send mail a duplicate
 1263  notice to such vendee.
 1264  
 1265  The tax collector may establish cutoff dates, periods for
 1266  updating the list, and any other reasonable requirements to
 1267  ensure that the tax notices are sent mailed to the proper party
 1268  on time. Notices shall be sent electronically or by postal mail.
 1269  However, electronic transmission may be used only with the
 1270  express consent of the person making the request. If the
 1271  electronic transmission is returned as undeliverable, a second
 1272  notice must be sent. However, the original electronic
 1273  transmission used with the consent of the requester is the
 1274  official notice for the purpose of this subsection.
 1275         (2) On or before May 1 of each year, the holder or
 1276  mortgagee of an unsatisfied mortgage, lienholder, or vendee
 1277  under a contract for deed, upon filing with the tax collector a
 1278  description of property land so encumbered and paying a service
 1279  charge of $2, may request and receive information concerning any
 1280  delinquent taxes appearing on the current tax roll and
 1281  certificates issued on the described property land. Upon receipt
 1282  of such request, the tax collector shall furnish the following
 1283  information within 60 days following the tax certificate sale:
 1284         (a) The description of property on which certificates were
 1285  sold.
 1286         (b) The number of each certificate issued and to whom.
 1287         (c) The face amount of each certificate.
 1288         (d) The cost for redemption of each certificate.
 1289         Section 30. Section 197.3635, Florida Statutes, is amended
 1290  to read:
 1291         197.3635 Combined notice of ad valorem taxes and non-ad
 1292  valorem assessments; requirements.—A form for the combined
 1293  notice of ad valorem taxes and non-ad valorem assessments shall
 1294  be produced and paid for by the tax collector. The form shall
 1295  meet the requirements of this section and department rules and
 1296  is shall be subject to approval by the department. By rule, the
 1297  department shall provide a format for the form of such combined
 1298  notice. The form shall meet the following requirements:
 1299         (1) It shall Contain the title “Notice of Ad Valorem Taxes
 1300  and Non-ad Valorem Assessments.” The form It shall also contain
 1301  a receipt part that can be returned along with the payment to
 1302  the tax collector.
 1303         (2) It shall provide a clear partition between ad valorem
 1304  taxes and non-ad valorem assessments. Such partition shall be a
 1305  bold horizontal line approximately 1/8 inch thick.
 1306         (2)(3)Within the ad valorem part, it shall Contain the
 1307  heading “Ad Valorem Taxes.within the ad valorem part and
 1308  Within the non-ad valorem assessment part, it shall contain the
 1309  heading “Non-ad Valorem Assessments.within the non-ad valorem
 1310  assessment part.
 1311         (3)(4)It shall Contain the county name, the assessment
 1312  year, the mailing address of the tax collector, the mailing
 1313  address of one property owner, the legal description of the
 1314  property to at least 25 characters, and the unique parcel or tax
 1315  identification number of the property.
 1316         (4)(5)It shall Provide for the labeled disclosure of the
 1317  total amount of combined levies and the total discounted amount
 1318  due each month when paid in advance.
 1319         (5)(6)It shall Provide a field or portion on the front of
 1320  the notice for official use for data to reflect codes useful to
 1321  the tax collector.
 1322         (6)(7)Provide for the combined notice to shall be set in
 1323  type that which is 8 points or larger.
 1324         (7)(8)The ad valorem part shall Contain within the ad
 1325  valorem part the following:
 1326         (a) A schedule of the assessed value, exempted value, and
 1327  taxable value of the property.
 1328         (b) Subheadings for columns listing taxing authorities,
 1329  corresponding millage rates expressed in dollars and cents per
 1330  $1,000 of taxable value, and the associated tax.
 1331         (c) A listing of taxing authorities listed in the same
 1332  sequence and manner as listed on the notice required by s.
 1333  200.069(4)(a), with the exception that independent special
 1334  districts, municipal service taxing districts, and voted debt
 1335  service millages for each taxing authority shall be listed
 1336  separately. If a county has too many municipal service taxing
 1337  units to list separately, it shall combine them to disclose the
 1338  total number of such units and the amount of taxes levied.
 1339         (8)(9)Contain within the non-ad valorem assessment part,
 1340  it shall contain the following:
 1341         (a) Subheadings for columns listing the levying
 1342  authorities, corresponding assessment rates expressed in dollars
 1343  and cents per unit of assessment, and the associated assessment
 1344  amount.
 1345         (b) The purpose of the assessment, if the purpose is not
 1346  clearly indicated by the name of the levying authority.
 1347         (c) A listing of the levying authorities in the same order
 1348  as in the ad valorem part to the extent practicable. If a county
 1349  has too many municipal service benefit units to list separately,
 1350  it shall combine them by function.
 1351         (9)(10)It shall Provide instructions and useful
 1352  information to the taxpayer. Such information and instructions
 1353  shall be nontechnical to minimize confusion. The information and
 1354  instructions required by this section shall be provided by
 1355  department rule and shall include:
 1356         (a) Procedures to be followed when the property has been
 1357  sold or conveyed.
 1358         (b) Instruction as to mailing the remittance and receipt
 1359  along with a brief disclosure of the availability of discounts.
 1360         (c) Notification about delinquency and interest for
 1361  delinquent payment.
 1362         (d) Notification that failure to pay the amounts due will
 1363  result in a tax certificate being issued against the property.
 1364         (e) A brief statement outlining the responsibility of the
 1365  tax collector, the property appraiser, and the taxing
 1366  authorities. This statement shall be accompanied by directions
 1367  as to which office to contact for particular questions or
 1368  problems.
 1369         Section 31. Subsections (2) and (4) of section 197.373,
 1370  Florida Statutes, are amended to read:
 1371         197.373 Payment of portion of taxes.—
 1372         (2) The request must be made at least 45 15 days before
 1373  prior to the tax certificate sale.
 1374         (4) This section does not apply to assessments and
 1375  collections relating to fee timeshare real property made
 1376  pursuant to the provisions of s. 192.037.
 1377         Section 32. Subsections (1) and (3) of section 197.402,
 1378  Florida Statutes, are amended to read:
 1379         197.402 Advertisement of real or personal property with
 1380  delinquent taxes.—
 1381         (1) If Whenever legal advertisements are required, the
 1382  board of county commissioners shall select the newspaper as
 1383  provided in chapter 50. The office of the tax collector shall
 1384  pay all newspaper charges, and the proportionate cost of the
 1385  advertisements shall be added to the delinquent taxes when they
 1386  are collected.
 1387         (3) Except as provided in s. 197.432(4), on or before June
 1388  1 or the 60th day after the date of delinquency, whichever is
 1389  later, the tax collector shall advertise once each week for 3
 1390  weeks and shall sell tax certificates on all real property
 1391  having with delinquent taxes. If the deadline falls on a
 1392  Saturday, Sunday, or legal holiday, it is extended to the next
 1393  working day. The tax collector shall make a list of such
 1394  properties in the same order in which the property was lands
 1395  were assessed, specifying the amount due on each parcel,
 1396  including interest at the rate of 18 percent per year from the
 1397  date of delinquency to the date of sale; the cost of
 1398  advertising; and the expense of sale. For sales that commence on
 1399  or after June 1, all certificates shall be issued effective as
 1400  of the date of the first day of the sale and the interest to be
 1401  paid to the certificateholder shall include the month of June.
 1402         Section 33. Section 197.403, Florida Statutes, is amended
 1403  to read:
 1404         197.403 Publisher to furnish copy of advertisement to tax
 1405  collector; Proof of publication; fees.—The newspaper publishing
 1406  the notice of a tax sale shall furnish transmit by mail a copy
 1407  of the paper containing each notice to the tax collector within
 1408  10 days after the last required publication. When the
 1409  publication of the tax sale notice is completed as provided by
 1410  law, the publisher shall make an affidavit, in the form
 1411  prescribed by the department, which shall be delivered to the
 1412  tax collector and annexed to the report of certificates sold for
 1413  taxes as provided by s. 197.432(9) s. 197.432(8).
 1414         Section 34. Subsections (5) and (10) of section 197.413,
 1415  Florida Statutes, are amended to read:
 1416         197.413 Delinquent personal property taxes; warrants; court
 1417  order for levy and seizure of personal property; seizure; fees
 1418  of tax collectors.—
 1419         (5) Upon the filing of the such petition, the clerk of the
 1420  court shall notify each delinquent taxpayer listed in the
 1421  petition that a petition has been filed and that, upon
 1422  ratification and confirmation of the petition, the tax collector
 1423  may will be authorized to issue warrants and levy upon, seize,
 1424  and sell so much of the personal property as to satisfy the
 1425  delinquent taxes, plus costs, interest, attorney’s fees, and
 1426  other charges. The Such notice shall be given by certified mail,
 1427  return receipt requested. If the clerk of court and the tax
 1428  collector agree, the tax collector may provide the notice.
 1429         (10) The tax collector is entitled to a fee of $10 $2 from
 1430  each delinquent taxpayer at the time delinquent taxes are
 1431  collected. The tax collector is entitled to receive an
 1432  additional $8 for each warrant issued.
 1433         Section 35. Section 197.414, Florida Statutes, is amended
 1434  to read:
 1435         197.414 Tax collector to keep Record of warrants and levies
 1436  on tangible personal property.—The tax collector shall keep a
 1437  record of all warrants and levies made under this chapter and
 1438  shall note on such record the date of payment, the amount of
 1439  money, if any, received, and the disposition thereof made by him
 1440  or her. Such record shall be known as “the tangible personal
 1441  property tax warrant register.and the form thereof shall be
 1442  prescribed by the Department of Revenue. The warrant register
 1443  may be maintained in paper or electronic form.
 1444         Section 36. Section 197.4155, Florida Statutes, is amended
 1445  to read:
 1446         197.4155 Delinquent personal property taxes; installment
 1447  payment program.—
 1448         (1) A county tax collector may implement a an installment
 1449  payment program for the payment of delinquent personal property
 1450  taxes. If implemented, the program must be available, upon
 1451  application to the tax collector, to each delinquent personal
 1452  property taxpayer whose delinquent personal property taxes
 1453  exceed $1,000. The tax collector shall require each taxpayer who
 1454  requests to participate in the program to submit an application
 1455  on a form prescribed by the tax collector which, at a minimum,
 1456  must include the name, address, a description of the property
 1457  subject to personal property taxes, and the amount of the
 1458  personal property taxes owed by the taxpayer.
 1459         (2) Within 10 days after a taxpayer who owes delinquent
 1460  personal property taxes submits the required application, the
 1461  tax collector may shall prescribe a an installment payment plan
 1462  for the full payment of the taxpayer’s delinquent personal
 1463  property taxes, including any delinquency charges, interest, and
 1464  costs allowed by this chapter. The plan must be in writing and
 1465  must be delivered to the taxpayer after it is prescribed. When
 1466  At the time the plan is developed, the tax collector may
 1467  consider a taxpayer’s current and anticipated future ability to
 1468  pay over the time period of a potential installment payment
 1469  plan. The plan must provide that if the taxpayer does not follow
 1470  the payment terms or fails to timely file returns or pay current
 1471  obligations after the date of the payment plan, the taxpayer is
 1472  will be considered delinquent under the terms of the plan, and
 1473  any unpaid balance of tax, penalty, or interest scheduled in the
 1474  payment plan will be due and payable immediately. The plan must
 1475  also provide that unpaid tax amounts bear interest as provided
 1476  by law. In prescribing a such an installment payment plan, the
 1477  tax collector may exercise flexibility as to the dates, amounts,
 1478  and number of payments required to collect all delinquent
 1479  personal property taxes owed by the taxpayer, except that the
 1480  plan must provide for the full satisfaction of all amounts owed
 1481  by the taxpayer within by no later than 3 years after the due
 1482  date of the first payment under the plan.
 1483         (3) If a tax warrant is issued under s. 197.413 against a
 1484  delinquent taxpayer who is participating in an installment
 1485  payment plan under this section, the tax warrant is
 1486  unenforceable as long as the taxpayer is neither delinquent
 1487  under the terms of the installment payment plan nor attempting
 1488  to remove or dispose of the personal property that is subject to
 1489  the tax warrant.
 1490         (4) If the amounts due under the installment payment plan
 1491  are not paid in full in accordance with the terms of the plan,
 1492  the tax collector may use all enforcement methods available
 1493  under the law.
 1494         Section 37. Section 197.416, Florida Statutes, is amended
 1495  to read:
 1496         197.416 Continuing duty of the tax collector to collect
 1497  delinquent tax warrants; limitation of actions.—It is shall be
 1498  the duty of the tax collector issuing a tax warrant for the
 1499  collection of delinquent tangible personal property taxes to
 1500  continue from time to time his or her efforts to collect such
 1501  taxes for a period of 7 years after from the date of the
 1502  ratification issuance of the warrant. After the expiration of 7
 1503  years, the warrant is will be barred by this statute of
 1504  limitation, and no action may be maintained in any court. A tax
 1505  collector or his or her successor is shall not be relieved of
 1506  accountability for collection of any taxes assessed on tangible
 1507  personal property until he or she has completely performed every
 1508  duty devolving upon the tax collector as required by law.
 1509         Section 38. Subsection (1) of section 197.417, Florida
 1510  Statutes, is amended to read:
 1511         197.417 Sale of personal property after seizure.—
 1512         (1) When personal property is levied upon for delinquent
 1513  taxes as provided for in s. 197.413, at least 7 15 days before
 1514  the sale the tax collector shall give public notice by
 1515  advertisement of the time and place of sale of the property to
 1516  be sold. The notice shall be posted in at least two three public
 1517  places in the county, one of which shall be at the courthouse,
 1518  and the property shall be sold at public auction at the location
 1519  noted in the advertisement. Notice posted on the Internet
 1520  qualifies as one location. The property sold shall be present if
 1521  practical. If the sale is conducted electronically, a
 1522  description of the property and a photograph, when practical,
 1523  shall be available. At any time before the sale the owner or
 1524  claimant of the property may release the property by the payment
 1525  of the taxes, plus delinquent charges, interest, and costs, for
 1526  which the property was liable to be sold. In all cases,
 1527  immediate payment for the property shall be required. In case
 1528  such a sale is made, the tax collector is shall be entitled to
 1529  the same fees and charges as are allowed sheriffs upon execution
 1530  sales.
 1531         Section 39. Section 197.432, Florida Statutes, is amended
 1532  to read:
 1533         197.432 Sale of tax certificates for unpaid taxes.—
 1534         (1) On the day and approximately at the time designated in
 1535  the notice of the sale, the tax collector shall commence the
 1536  sale of tax certificates on the real property those lands on
 1537  which taxes have not been paid. The tax collector, and he or she
 1538  shall continue the sale from day to day until each certificate
 1539  is sold to pay the taxes, interest, costs, and charges on the
 1540  parcel described in the certificate. In case there are no
 1541  bidders, the certificate shall be issued to the county. The tax
 1542  collector shall offer all certificates on the property lands as
 1543  they are listed on the tax roll assessed. The tax collector may
 1544  conduct the sale of tax certificates for unpaid taxes pursuant
 1545  to this section by electronic means, which may allow for proxy
 1546  bidding. Such electronic means must comply with the procedures
 1547  provided in this chapter. A tax collector who chooses to conduct
 1548  such electronic sales may receive electronic deposits and
 1549  payments related to the tax certificate sale.
 1550         (2) A lien created through the sale of a tax certificate
 1551  may not be enforced in any manner except as prescribed in this
 1552  chapter.
 1553         (3) If the Delinquent real property taxes on a real
 1554  property and all interest, costs, and charges are paid before a
 1555  tax certificate is awarded to a buyer or struck to the county,
 1556  the tax collector may not issue the tax certificate of all
 1557  governmental units due on a parcel of land in any one year shall
 1558  be combined into one certificate. After a tax certificate is
 1559  awarded to a buyer or struck to the county, the delinquent
 1560  taxes, interest, costs, and charges are paid by the redemption
 1561  of the tax certificate.
 1562         (4) A tax certificate representing less than $250 $100 in
 1563  delinquent taxes on property that has been granted a homestead
 1564  exemption for the year in which the delinquent taxes were
 1565  assessed may not be sold at public auction or by electronic sale
 1566  as provided in subsection (1) (16) but must shall be issued by
 1567  the tax collector to the county at the maximum rate of interest
 1568  allowed by this chapter. The provisions of s. 197.4725 or s.
 1569  197.502(3) may shall not be invoked if as long as the homestead
 1570  exemption is granted to the person who received the homestead
 1571  exemption for the year in which the tax certificate was issued.
 1572  However, if when all such tax certificates and accrued interest
 1573  thereon represent an amount of $250 $100 or more, the provisions
 1574  of s. 197.502(3) shall be used to determine whether the county
 1575  must apply for a tax deed shall be invoked.
 1576         (5)A tax certificate that has not been sold on property
 1577  for which a tax deed application is pending shall be struck to
 1578  the county.
 1579         (6)(5) Each certificate shall be awarded struck off to the
 1580  person who will pay the taxes, interest, costs, and charges and
 1581  will demand the lowest rate of interest, not in excess of the
 1582  maximum rate of interest allowed by this chapter. The tax
 1583  collector shall accept bids in even increments and in fractional
 1584  interest rate bids of one-quarter of 1 percent only. If multiple
 1585  bidders offer the same lowest rate of interest, the tax
 1586  collector shall determine the method of selecting the bidder to
 1587  whom the certificate will be awarded. Acceptable methods include
 1588  the bid received first or use of a random-number generator. If a
 1589  certificate is not purchased there is no buyer, the certificate
 1590  shall be struck issued to the county at the maximum rate of
 1591  interest allowed by this chapter.
 1592         (7)(6) The tax collector may shall require immediate
 1593  payment of a reasonable deposit from any person who wishes to
 1594  bid for a tax certificate. A person who fails or refuses to pay
 1595  any bid made by, or on behalf of, such person him or her is not
 1596  entitled to bid or have any other bid accepted or enforced
 1597  except as authorized by the tax collector until a new deposit of
 1598  100 percent of the amount of estimated purchases has been paid
 1599  to the tax collector. When tax certificates are ready for
 1600  issuance, The tax collector shall provide written or electronic
 1601  notice when certificates are notify each person to whom a
 1602  certificate was struck off that the certificate is ready for
 1603  issuance. and Payment must be made within 48 hours after from
 1604  the transmission of the electronic notice by the tax collector
 1605  or mailing of such notice or, at the tax collector’s discretion,
 1606  all or a portion of the deposit placed by the bidder may be the
 1607  deposit shall be forfeited and the bid canceled. In any event,
 1608  Payment must shall be made before the issuance delivery of the
 1609  certificate by the tax collector. If the tax collector
 1610  determines that payment has been requested in error, the tax
 1611  collector shall issue a refund within 15 business days after
 1612  such payment.
 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 pursuant to in
 1660  accordance with the procedure set forth in s. 197.182, except
 1661  that the 4-year time period provided for in s. 197.182(1)(e) s.
 1662  197.182(1)(c) does not apply to or bar refunds resulting from
 1663  correction or cancellation of certificates and release of tax
 1664  deeds as 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 in 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 and that does not result from a change made in the
 1795  assessed value on a tax roll certified to the tax collector
 1796  shall be made by the tax collector without order from the
 1797  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 date of issuance of the refund at
 1810  the 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) The tax collector shall receive a fee of $6.25 for each
 1881  tax certificate purchased or redeemed.
 1882         (4) When only A portion of a certificate may be is being
 1883  redeemed only if or purchased and such portion can be
 1884  ascertained by legal description and the portion to be redeemed
 1885  is evidenced by a contract for sale or recorded deed., The tax
 1886  collector shall make a written request for apportionment to the
 1887  property appraiser, and. within 15 days after such request, the
 1888  property appraiser shall furnish the tax collector a certificate
 1889  apportioning the value to that portion sought to be redeemed and
 1890  to the remaining land covered by the certificate.
 1891         (5) When a tax certificate is purchased or redeemed, the
 1892  tax collector shall give to the person a receipt and certificate
 1893  showing the amount paid for the purchase or redemption, a
 1894  description of the land, and the date, number, and amount of the
 1895  certificate, certificates, or part of certificate which is
 1896  purchased or redeemed, which shall be in the form prescribed by
 1897  the department. If a tax certificate is redeemed in full, the
 1898  certificate shall be surrendered to the tax collector by the
 1899  original purchaser and canceled by the tax collector. If only a
 1900  part is purchased or redeemed, the portion and description of
 1901  land, with date of purchase or redemption, shall be endorsed on
 1902  the certificate by the tax collector. The certificate shall be
 1903  retained by the owner, or the tax collector if the certificate
 1904  is a county-held certificate, subject to the endorsement. The
 1905  purchase or redemption shall be entered by the tax collector on
 1906  the record of tax certificates sold.
 1907         (5)(6)After When a tax certificate is has been purchased
 1908  or redeemed, the tax collector shall pay to the owner of the tax
 1909  certificate the amount received by the tax collector less the
 1910  redemption fee within 15 business days after the date of receipt
 1911  of the redemption service charges. Along with the payment, the
 1912  tax collector shall identify the certificates redeemed and the
 1913  amount paid for each certificate. However, if the tax collector
 1914  pays the certificateholder electronically, the certificates
 1915  redeemed and the amounts paid for each certificate shall be
 1916  provided electronically by facsimile or electronic mail.
 1917         (6)(7) Nothing in this section shall be deemed to deny any
 1918  person the right to purchase or redeem any outstanding tax
 1919  certificate in accordance with the law in force when it was
 1920  issued. However, the provisions of s. 197.573 relating to
 1921  survival of restrictions and covenants after the issuance of a
 1922  tax deed are not repealed by this chapter and apply regardless
 1923  of the manner in which the tax deed was issued.
 1924         (7)(8) The provisions of subsection (4) do not apply to
 1925  collections relating to fee timeshare real property made
 1926  pursuant to the provisions of s. 192.037.
 1927         Section 45. Section 197.4725, Florida Statutes, is created
 1928  to read:
 1929         197.4725 Purchase of county-held tax certificates.—
 1930         (1) Any person may purchase a county-held tax certificate
 1931  at any time after the tax certificate is issued and before a tax
 1932  deed application is made. The person purchasing a county-held
 1933  tax certificate shall pay to the tax collector the face amount
 1934  plus all interest, costs, and charges or, subject to s.
 1935  197.472(4), the part described in the tax certificate.
 1936         (2) If a county-held tax certificate is purchased, the
 1937  interest earned shall be calculated at 1.5 percent per month, or
 1938  a fraction thereof, to the date of purchase.
 1939         (3) The tax collector shall receive a fee of $6.25 for each
 1940  county-held tax certificate purchased.
 1941         (4) This section does not apply to collections relating to
 1942  fee timeshare real property made pursuant to s. 192.037.
 1943         (5) The tax collector may use electronic means to make
 1944  known county-held tax certificates that are available for
 1945  purchase and to complete the purchase. The tax collector may
 1946  charge a reasonable fee for costs incurred in providing such
 1947  electronic services.
 1948         (6)The purchaser of a county-held tax certificate shall be
 1949  issued a tax certificate with a face value that includes all
 1950  sums paid to acquire the certificate from the county, including
 1951  accrued interest and charges paid under this section. The date
 1952  the county-held certificate was issued is the date for use in
 1953  determining the date on which an application for tax deed may be
 1954  made. The date that the new certificate is purchased is the date
 1955  for use in calculating the interest or minimum interest due if
 1956  the certificate is redeemed.
 1957         Section 46. Section 197.473, Florida Statutes, is amended
 1958  to read:
 1959         197.473 Disposition of unclaimed redemption moneys.—
 1960         (1)After Money paid to the tax collector for the
 1961  redemption of a tax certificate or a tax deed application that
 1962  certificates has been held for 90 days, which money is payable
 1963  to the holder of a redeemed tax certificate but for which no
 1964  claim has been made, or that fails to be presented for payment,
 1965  is considered unclaimed as defined in s. 717.113 and shall be
 1966  remitted to the state pursuant to s. 717.117, on the first day
 1967  of the following quarter the tax collector shall remit such
 1968  unclaimed moneys to the board of county commissioners, less the
 1969  sum of $5 on each $100 or fraction thereof which shall be
 1970  retained by the tax collector as service charges.
 1971         (2) Two years after the date the unclaimed redemption
 1972  moneys were remitted to the board of county commissioners, all
 1973  claims to such moneys are forever barred, and such moneys become
 1974  the property of the county.
 1975         Section 47. Section 197.482, Florida Statutes, is amended
 1976  to read:
 1977         197.482 Expiration Limitation upon lien of tax
 1978  certificate.—
 1979         (1)Seven After the expiration of 7 years after from the
 1980  date of issuance of a tax certificate, which is the date of the
 1981  first day of the tax certificate sale as advertised under s.
 1982  197.432, of a tax certificate, if a tax deed has not been
 1983  applied for on the property covered by the certificate, and no
 1984  other administrative or legal proceeding, including a
 1985  bankruptcy, has existed of record, the tax certificate is null
 1986  and void, and the tax collector shall be canceled. The tax
 1987  collector shall note cancel the tax certificate, noting the date
 1988  of the cancellation of the tax certificate upon all appropriate
 1989  records in his or her office. The tax collector shall complete
 1990  the cancellation by entering opposite the record of the 7-year
 1991  old tax certificate a notation in substantially the following
 1992  form: “Canceled by Act of 1973 Florida Legislature.” All
 1993  certificates outstanding July 1, 1973, shall have a life of 20
 1994  years from the date of issue. This subsection does not apply to
 1995  deferred payment tax certificates.
 1996         (2) The provisions and limitations herein prescribed for
 1997  tax certificates do not apply to tax certificates which were
 1998  sold under the provisions of chapter 18296, Laws of Florida,
 1999  1937, commonly known as the “Murphy Act.”
 2000         Section 48. Section 197.492, Florida Statutes, is amended
 2001  to read:
 2002         197.492 Errors and insolvencies report list.—On or before
 2003  the 60th day after the tax certificate sale is adjourned, the
 2004  tax collector shall certify make out a report to the board of
 2005  county commissioners a report separately showing the discounts,
 2006  errors, double assessments, and insolvencies relating to tax
 2007  collections for which credit is to be given, including in every
 2008  case except discounts, the names of the parties on whose account
 2009  the credit is to be allowed. The report may be submitted in an
 2010  electronic format. The board of county commissioners, upon
 2011  receiving the report, shall examine it; make such investigations
 2012  as may be necessary; and, if the board discovers that the tax
 2013  collector has taken credit as an insolvent item any personal
 2014  property tax due by a solvent taxpayer, charge the amount of
 2015  taxes represented by such item to the tax collector and not
 2016  approve the report until the tax collector strikes such item
 2017  from the record.
 2018         Section 49. Section 197.502, Florida Statutes, is amended
 2019  to read:
 2020         197.502 Application for obtaining tax deed by holder of tax
 2021  sale certificate; fees.—
 2022         (1) The holder of a any tax certificate, other than the
 2023  county, at any time after 2 years have elapsed since April 1 of
 2024  the year of issuance of the tax certificate and before the
 2025  cancellation expiration of the certificate 7 years from the date
 2026  of issuance, may file the certificate and an application for a
 2027  tax deed with the tax collector of the county where the property
 2028  lands described in the certificate is are located. The
 2029  application may be made on the entire parcel of property or any
 2030  part thereof which is capable of being readily separated from
 2031  the whole. The tax collector may charge shall be allowed a tax
 2032  deed application fee of $75, plus reimbursement for any fee
 2033  charged to the tax collector by a vendor for providing an
 2034  electronic tax deed application program or service.
 2035         (2) A Any certificateholder, other than the county, who
 2036  makes application for a tax deed shall pay the tax collector at
 2037  the time of application all amounts required for redemption or
 2038  purchase of all other outstanding tax certificates, plus
 2039  interest, any omitted taxes, plus interest, any delinquent
 2040  taxes, plus interest, and current taxes, if due, covering the
 2041  property land.
 2042         (3) The county in which where the property lands described
 2043  in the certificate is are located shall apply make application
 2044  for a tax deed on all county-held certificates on property
 2045  valued at $5,000 or more on the property appraiser’s most recent
 2046  assessment roll, except deferred payment tax certificates, and
 2047  may apply for tax deeds make application on those certificates
 2048  on property valued at less than $5,000 on the property
 2049  appraiser’s most recent assessment roll. The Such application
 2050  shall be made 2 years after April 1 of the year of issuance of
 2051  the certificates or as soon thereafter as is reasonable. Upon
 2052  application for a tax deed, the county shall deposit with the
 2053  tax collector all applicable costs and fees as provided in
 2054  subsection (1), but may shall not deposit any money to cover the
 2055  redemption of other outstanding certificates covering the
 2056  property land.
 2057         (4) The tax collector shall deliver to the clerk of the
 2058  circuit court a statement that payment has been made for all
 2059  outstanding certificates or, if the certificate is held by the
 2060  county, that all appropriate fees have been deposited, and
 2061  stating that the following persons are to be notified prior to
 2062  the sale of the property:
 2063         (a) Any legal titleholder of record if the address of the
 2064  owner appears on the record of conveyance of the property lands
 2065  to the owner. However, if the legal titleholder of record is the
 2066  same as the person to whom the property was assessed on the tax
 2067  roll for the year in which the property was last assessed, then
 2068  the notice may only be mailed to the address of the legal
 2069  titleholder as it appears on the latest assessment roll.
 2070         (b) Any lienholder of record who has recorded a lien
 2071  against the property described in the tax certificate if an
 2072  address appears on the recorded lien.
 2073         (c) Any mortgagee of record if an address appears on the
 2074  recorded mortgage.
 2075         (d) Any vendee of a recorded contract for deed if an
 2076  address appears on the recorded contract or, if the contract is
 2077  not recorded, any vendee who has applied to receive notice
 2078  pursuant to s. 197.344(1)(c).
 2079         (e) Any other lienholder who has applied to the tax
 2080  collector to receive notice if an address is supplied to the
 2081  collector by such lienholder.
 2082         (f) Any person to whom the property was assessed on the tax
 2083  roll for the year in which the property was last assessed.
 2084         (g) Any lienholder of record who has recorded a lien
 2085  against a mobile home located on the property described in the
 2086  tax certificate if an address appears on the recorded lien and
 2087  if the lien is recorded with the clerk of the circuit court in
 2088  the county where the mobile home is located.
 2089         (h) Any legal titleholder of record of property that is
 2090  contiguous to the property described in the tax certificate, if
 2091  when the property described is either submerged land or common
 2092  elements of a subdivision and, if the address of the titleholder
 2093  of contiguous property appears on the record of conveyance of
 2094  the property land to the that legal titleholder. However, if the
 2095  legal titleholder of property contiguous to the property
 2096  described in the tax certificate is the same as the person to
 2097  whom the property described in the tax certificate was assessed
 2098  on the tax roll for the year in which the property was last
 2099  assessed, the notice may be mailed only to the address of the
 2100  legal titleholder as it appears on the latest assessment roll.
 2101  As used in this chapter, the term “contiguous” means touching,
 2102  meeting, or joining at the surface or border, other than at a
 2103  corner or a single point, and not separated by submerged lands.
 2104  Submerged lands lying below the ordinary high-water mark which
 2105  are sovereignty lands are not part of the upland contiguous
 2106  property for purposes of notification.
 2107  
 2108  The statement must be signed by the tax collector or the tax
 2109  collector’s designee, with the tax collector’s seal affixed. The
 2110  tax collector may purchase a reasonable bond for errors and
 2111  omissions of his or her office in making such statement. The
 2112  search of the official records must be made by a direct and
 2113  inverse search. “Direct” means the index in straight and
 2114  continuous alphabetic order by grantor, and “inverse” means the
 2115  index in straight and continuous alphabetic order by grantee.
 2116         (5)(a) The tax collector may contract with a title company
 2117  or an abstract company at a reasonable fee to provide the
 2118  minimum information required in subsection (4), consistent with
 2119  rules adopted by the department. If additional information is
 2120  required, the tax collector must make a written request to the
 2121  title or abstract company stating the additional requirements.
 2122  The tax collector may select any title or abstract company,
 2123  regardless of its location, as long as the fee is reasonable,
 2124  the minimum information is submitted, and the title or abstract
 2125  company is authorized to do business in this state. The tax
 2126  collector may advertise and accept bids for the title or
 2127  abstract company if he or she considers it appropriate to do so.
 2128         1. The ownership and encumbrance report must include the be
 2129  printed or typed on stationery or other paper showing a
 2130  letterhead of the person, firm, or company that makes the
 2131  search, and the signature of the individual person who makes the
 2132  search or of an officer of the firm must be attached. The tax
 2133  collector is not liable for payment to the firm unless these
 2134  requirements are met. The report may be submitted to the tax
 2135  collector in an electronic format.
 2136         2. The tax collector may not accept or pay for any title
 2137  search or abstract if no financial responsibility is not assumed
 2138  for the search. However, reasonable restrictions as to the
 2139  liability or responsibility of the title or abstract company are
 2140  acceptable. Notwithstanding s. 627.7843(3), the tax collector
 2141  may contract for higher maximum liability limits.
 2142         3. In order to establish uniform prices for ownership and
 2143  encumbrance reports within the county, the tax collector must
 2144  shall ensure that the contract for ownership and encumbrance
 2145  reports include all requests for title searches or abstracts for
 2146  a given period of time.
 2147         (b) Any fee paid for a any title search or abstract must be
 2148  collected at the time of application under subsection (1), and
 2149  the amount of the fee must be added to the opening bid.
 2150         (c) The clerk shall advertise and administer the sale and
 2151  receive such fees for the issuance of the deed and sale of the
 2152  property as are provided in s. 28.24.
 2153         (6)(a) The opening bid:
 2154         (a) On county-held certificates on nonhomestead property
 2155  shall be the sum of the value of all outstanding certificates
 2156  against the property land, plus omitted years’ taxes, delinquent
 2157  taxes, interest, and all costs and fees paid by the county.
 2158         (b) The opening bid On an individual certificate must on
 2159  nonhomestead property shall include, in addition to the amount
 2160  of money paid to the tax collector by the certificateholder at
 2161  the time of application, the amount required to redeem the
 2162  applicant’s tax certificate and all other costs and fees paid by
 2163  the applicant, plus all tax certificates that were sold
 2164  subsequent to the filing of the tax deed application and omitted
 2165  taxes, if any.
 2166         (c) The opening bid On property assessed on the latest tax
 2167  roll as homestead property shall include, in addition to the
 2168  amount of money required for an opening bid on nonhomestead
 2169  property, an amount equal to one-half of the latest assessed
 2170  value of the homestead. Payment of one-half of the assessed
 2171  value of the homestead property shall not be required if the tax
 2172  certificate to which the application relates was sold prior to
 2173  January 1, 1982.
 2174         (7) On county-held certificates for which there are no
 2175  bidders at the public sale, the clerk shall enter the land on a
 2176  list entitled “lands available for taxes” and shall immediately
 2177  notify the county commission and all other persons holding
 2178  certificates against the property land that the property land is
 2179  available. During the first 90 days after the property land is
 2180  placed on the list of lands available for taxes, the county may
 2181  purchase the land for the opening bid or may waive its rights to
 2182  purchase the property. Thereafter, any person, the county, or
 2183  any other governmental unit may purchase the property land from
 2184  the clerk, without further notice or advertising, for the
 2185  opening bid, except that if when the county or other
 2186  governmental unit is the purchaser for its own use, the board of
 2187  county commissioners may cancel omitted years’ taxes, as
 2188  provided under s. 197.447. If the county does not elect to
 2189  purchase the property land, the county must notify each legal
 2190  titleholder of property contiguous to the property land
 2191  available for taxes, as provided in paragraph (4)(h), before
 2192  expiration of the 90-day period. Interest on the opening bid
 2193  continues to accrue through the month of sale as prescribed by
 2194  s. 197.542.
 2195         (8) Taxes may shall not be extended against parcels listed
 2196  as lands available for taxes, but in each year the taxes that
 2197  would have been due shall be treated as omitted years and added
 2198  to the required minimum bid. Three years after the day the land
 2199  was offered for public sale, the land shall escheat to the
 2200  county in which it is located, free and clear. All tax
 2201  certificates, accrued taxes, and liens of any nature against the
 2202  property shall be deemed canceled as a matter of law and of no
 2203  further legal force and effect, and the clerk shall execute an
 2204  escheatment tax deed vesting title in the board of county
 2205  commissioners of the county in which the land is located.
 2206         (a) When a property escheats to the county under this
 2207  subsection, the county is not subject to any liability imposed
 2208  by chapter 376 or chapter 403 for preexisting soil or
 2209  groundwater contamination due solely to its ownership. However,
 2210  this subsection does not affect the rights or liabilities of any
 2211  past or future owners of the escheated property and does not
 2212  affect the liability of any governmental entity for the results
 2213  of its actions that create or exacerbate a pollution source.
 2214         (b) The county and the Department of Environmental
 2215  Protection may enter into a written agreement for the
 2216  performance, funding, and reimbursement of the investigative and
 2217  remedial acts necessary for a property that escheats to the
 2218  county.
 2219         (9) Consolidated applications on more than one tax
 2220  certificate are allowed, but a separate statement shall be
 2221  issued pursuant to subsection (4), and a separate tax deed shall
 2222  be issued pursuant to s. 197.552, for each parcel of property
 2223  shown on the tax certificate.
 2224         (10) Any fees collected pursuant to this section shall be
 2225  refunded to the certificateholder in the event that the tax deed
 2226  sale is canceled for any reason.
 2227         (11) For any property acquired under this section by the
 2228  county for the express purpose of providing infill housing, the
 2229  board of county commissioners may, in accordance with s.
 2230  197.447, cancel county-held tax certificates and omitted years’
 2231  taxes on such properties. Furthermore, the county may not
 2232  transfer a property acquired under this section specifically for
 2233  infill housing back to a taxpayer who failed to pay the
 2234  delinquent taxes or charges that led to the issuance of the tax
 2235  certificate or lien. For purposes of this subsection only, the
 2236  term “taxpayer” includes the taxpayer’s family or any entity in
 2237  which the taxpayer or taxpayer’s family has any interest.
 2238         Section 50. Section 197.542, Florida Statutes, is amended
 2239  to read:
 2240         197.542 Sale at public auction.—
 2241         (1) Real property The lands advertised for sale to the
 2242  highest bidder as a result of an application filed under s.
 2243  197.502 shall be sold at public auction by the clerk of the
 2244  circuit court, or his or her deputy, of the county where the
 2245  property is lands are located on the date, at the time, and at
 2246  the location as set forth in the published notice, which must
 2247  shall be during the regular hours the clerk’s office is open. At
 2248  the time and place, the clerk shall read the notice of sale and
 2249  shall offer the lands described in the notice for sale to the
 2250  highest bidder for cash at public outcry. The amount required to
 2251  redeem the tax certificate, plus the amounts paid by the holder
 2252  to the clerk of the circuit court in charges for costs of sale,
 2253  redemption of other tax certificates on the same property lands,
 2254  and all other costs to the applicant for tax deed, plus interest
 2255  thereon at the rate of 1.5 percent per month for the period
 2256  running from the month after the date of application for the
 2257  deed through the month of sale and costs incurred for the
 2258  service of notice provided for in s. 197.522(2), shall be
 2259  considered the bid of the certificateholder for the property. If
 2260  tax certificates exist or if delinquent taxes accrued subsequent
 2261  to the filing of the tax deed application, the amount required
 2262  to redeem such tax certificates or pay such delinquent taxes
 2263  must be included in the minimum bid. However, if the land to be
 2264  sold is assessed on the latest tax roll as homestead property,
 2265  the bid of the certificateholder must shall be increased to
 2266  include an amount equal to one-half of the assessed value of the
 2267  homestead property as required by s. 197.502. If there are no
 2268  higher bids, the property land shall be struck off and sold to
 2269  the certificateholder, who shall forthwith pay to the clerk any
 2270  amounts included in the minimum bid, the documentary stamp tax,
 2271  and recording fees due. Upon payment, and a tax deed shall
 2272  thereupon be issued and recorded by the clerk.
 2273         (2) If there are other bids, The certificateholder has
 2274  shall have the right to bid as others present may bid, and the
 2275  property shall be struck off and sold to the highest bidder. The
 2276  high bidder shall post with the clerk a nonrefundable cash
 2277  deposit of 5 percent of the bid or $200, whichever is greater,
 2278  at the time of the sale, to be applied to the sale price at the
 2279  time of full payment. Notice of the this deposit requirement
 2280  must shall be posted at the auction site, and the clerk may
 2281  require that bidders to show their willingness and ability to
 2282  post the cost deposit. If full payment of the final bid and of
 2283  documentary stamp tax and recording fees is not made within 24
 2284  hours, excluding weekends and legal holidays, the clerk shall
 2285  cancel all bids, readvertise the sale as provided in this
 2286  section, and pay all costs of the sale from the deposit. Any
 2287  remaining funds must be applied toward the opening bid. The
 2288  clerk may refuse to recognize the bid of any person who has
 2289  previously bid and refused, for any reason, to honor such bid.
 2290         (3) If the sale is canceled for any reason, or the buyer
 2291  fails to make full payment within the time required, the clerk
 2292  shall immediately readvertise the sale to be held within no
 2293  later than 30 days after the date the sale was canceled. Only
 2294  one advertisement is necessary. No further notice is required.
 2295  The amount of the opening statutory (opening) bid shall be
 2296  increased by the cost of advertising, additional clerk’s fees as
 2297  provided for in s. 28.24(21), and interest as provided for in
 2298  subsection (1). This process must be repeated until the property
 2299  is sold and the clerk receives full payment or the clerk does
 2300  not receive any bids other than the bid of the
 2301  certificateholder. The clerk must shall receive full payment
 2302  before prior to the issuance of the tax deed.
 2303         (4)(a) A clerk may conduct electronic tax deed sales in
 2304  lieu of public outcry. The clerk must comply with the procedures
 2305  provided in this chapter, except that electronic proxy bidding
 2306  shall be allowed and the clerk may require bidders to advance
 2307  sufficient funds to pay the deposit required by subsection (2).
 2308  The clerk shall provide access to the electronic sale by
 2309  computer terminals open to the public at a designated location.
 2310  A clerk who conducts such electronic sales may receive
 2311  electronic deposits and payments related to the sale. The
 2312  portion of an advance deposit from a winning bidder required by
 2313  subsection (2) shall, upon acceptance of the winning bid, be
 2314  subject to the fee under s. 28.24(10).
 2315         (b) Nothing in This subsection does not shall be construed
 2316  to restrict or limit the authority of a charter county to
 2317  conduct from conducting electronic tax deed sales. In a charter
 2318  county where the clerk of the circuit court does not conduct all
 2319  electronic sales, the charter county shall be permitted to
 2320  receive electronic deposits and payments related to sales it
 2321  conducts, as well as to subject the winning bidder to a fee,
 2322  consistent with the schedule in s. 28.24(10).
 2323         (c) The costs of electronic tax deed sales shall be added
 2324  to the charges for the costs of sale under subsection (1) and
 2325  paid by the certificateholder when filing an application for a
 2326  tax deed.
 2327         Section 51. Subsection (2) of section 197.582, Florida
 2328  Statutes, is amended to read:
 2329         197.582 Disbursement of proceeds of sale.—
 2330         (2) If the property is purchased for an amount in excess of
 2331  the statutory bid of the certificateholder, the excess must
 2332  shall be paid over and disbursed by the clerk. If the property
 2333  purchased is homestead property and the statutory bid includes
 2334  an amount equal to at least one-half of the assessed value of
 2335  the homestead, that amount must shall be treated as excess and
 2336  distributed in the same manner. The clerk shall distribute the
 2337  excess to the governmental units for the payment of any lien of
 2338  record held by a governmental unit against the property,
 2339  including any tax certificates not incorporated in the tax deed
 2340  application and omitted taxes, if any. If In the event the
 2341  excess is not sufficient to pay all of such liens in full, the
 2342  excess shall then be paid to each governmental unit pro rata.
 2343  If, after all liens of record of the governmental units upon the
 2344  property are paid in full, there remains a balance of
 2345  undistributed funds, the balance of the purchase price shall be
 2346  retained by the clerk for the benefit of the persons described
 2347  in s. 197.522(1)(a), except those persons described in s.
 2348  197.502(4)(h), as their interests may appear. The clerk shall
 2349  mail notices to such persons notifying them of the funds held
 2350  for their benefit. Any service charges, at the same rate as
 2351  prescribed in s. 28.24(10), and costs of mailing notices shall
 2352  be paid out of the excess balance held by the clerk. Excess
 2353  proceeds shall be held and disbursed in the same manner as
 2354  unclaimed redemption moneys in s. 197.473. If In the event
 2355  excess proceeds are not sufficient to cover the service charges
 2356  and mailing costs, the clerk shall receive the total amount of
 2357  excess proceeds as a service charge.
 2358         Section 52. Section 197.602, Florida Statutes, is amended
 2359  to read:
 2360         197.602 Reimbursement required in challenges to the
 2361  validity of a tax deed Party recovering land must refund taxes
 2362  paid and interest.—
 2363         (1)If a party successfully challenges the validity of a
 2364  tax deed in an action at law or equity, but the taxes for which
 2365  the tax deed was sold were not paid before the tax deed was
 2366  issued, the party shall pay to the party against whom the
 2367  judgment or decree is entered:
 2368         (a) The amount paid for the tax deed and all taxes paid
 2369  upon the land, together with 12 percent interest thereon per
 2370  year from the date of the issuance of the tax deed;
 2371         (b) All legal expenses in obtaining the tax deed, including
 2372  publication of notice and clerk’s fees for issuing and recording
 2373  the tax deed; and
 2374         (c) The fair cash value of all maintenance and permanent
 2375  improvements made upon the land by the holders under the tax
 2376  deed. If, in an action at law or in equity involving the
 2377  validity of any tax deed, the court holds that the tax deed was
 2378  invalid at the time of its issuance and that title to the land
 2379  therein described did not vest in the tax deed holder , then, if
 2380  the taxes for which the land was sold and upon which the tax
 2381  deed was issued had not been paid prior to issuance of the deed,
 2382  the party in whose favor the judgment or decree in the suit is
 2383  entered shall pay to the party against whom the judgment or
 2384  decree is entered the amount paid for the tax deed and all taxes
 2385  paid upon the land, together with 12-percent interest thereon
 2386  per year from the date of the issuance of the tax deed and all
 2387  legal expenses in obtaining the tax deed, including publication
 2388  of notice and clerk’s fees for issuing and recording the tax
 2389  deed, and also the fair cash value of all permanent improvements
 2390  made upon the land by the holders under the tax deed.
 2391         (2) In an action to challenge the validity of a tax deed,
 2392  the prevailing party is entitled to all reasonable litigation
 2393  expenses including attorney’s fees.
 2394         (3) The court shall determine the amount of the expenses
 2395  for which a party shall be reimbursed. and the fair cash value
 2396  of improvements shall be ascertained and found upon the trial of
 2397  the action, and The tax deed holder or anyone holding under the
 2398  tax deed has thereunder shall have a prior lien on upon the land
 2399  for the payment of the expenses that must be reimbursed to such
 2400  persons sums.
 2401         Section 53. Section 192.0105, Florida Statutes, is amended
 2402  to read:
 2403         192.0105 Taxpayer rights.—There is created a Florida
 2404  Taxpayer’s Bill of Rights for property taxes and assessments to
 2405  guarantee that the rights, privacy, and property of the
 2406  taxpayers of this state are adequately safeguarded and protected
 2407  during tax levy, assessment, collection, and enforcement
 2408  processes administered under the revenue laws of this state. The
 2409  Taxpayer’s Bill of Rights compiles, in one document, brief but
 2410  comprehensive statements that summarize the rights and
 2411  obligations of the property appraisers, tax collectors, clerks
 2412  of the court, local governing boards, the Department of Revenue,
 2413  and taxpayers. Additional rights afforded to payors of taxes and
 2414  assessments imposed under the revenue laws of this state are
 2415  provided in s. 213.015. The rights afforded taxpayers to assure
 2416  that their privacy and property are safeguarded and protected
 2417  during tax levy, assessment, and collection are available only
 2418  insofar as they are implemented in other parts of the Florida
 2419  Statutes or rules of the Department of Revenue. The rights so
 2420  guaranteed to state taxpayers in the Florida Statutes and the
 2421  departmental rules include:
 2422         (1) THE RIGHT TO KNOW.—
 2423         (a) The right to be sent a mailed notice of proposed
 2424  property taxes and proposed or adopted non-ad valorem
 2425  assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
 2426  (13)(a), and 200.069). The notice must also inform the taxpayer
 2427  that the final tax bill may contain additional non-ad valorem
 2428  assessments (see s. 200.069(9)).
 2429         (b) The right to notification of a public hearing on each
 2430  taxing authority’s tentative budget and proposed millage rate
 2431  and advertisement of a public hearing to finalize the budget and
 2432  adopt a millage rate (see s. 200.065(2)(c) and (d)).
 2433         (c) The right to advertised notice of the amount by which
 2434  the tentatively adopted millage rate results in taxes that
 2435  exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)).
 2436  The right to notification by first-class mail of a comparison of
 2437  the amount of the taxes to be levied from the proposed millage
 2438  rate under the tentative budget change, compared to the previous
 2439  year’s taxes, and also compared to the taxes that would be
 2440  levied if no budget change is made (see ss. 200.065(2)(b) and
 2441  200.069(2), (3), (4), and (8)).
 2442         (d) The right that the adopted millage rate will not exceed
 2443  the tentatively adopted millage rate. If the tentative rate
 2444  exceeds the proposed rate, each taxpayer shall be mailed notice
 2445  comparing his or her taxes under the tentatively adopted millage
 2446  rate to the taxes under the previously proposed rate, before a
 2447  hearing to finalize the budget and adopt millage (see s.
 2448  200.065(2)(d)).
 2449         (e) The right to be sent notice by first-class mail of a
 2450  non-ad valorem assessment hearing at least 20 days before the
 2451  hearing with pertinent information, including the total amount
 2452  to be levied against each parcel. All affected property owners
 2453  have the right to appear at the hearing and to file written
 2454  objections with the local governing board (see s. 197.3632(4)(b)
 2455  and (c) and (10)(b)2.b.).
 2456         (f) The right of an exemption recipient to be sent a
 2457  renewal application for that exemption, the right to a receipt
 2458  for homestead exemption claim when filed, and the right to
 2459  notice of denial of the exemption (see ss. 196.011(6),
 2460  196.131(1), 196.151, and 196.193(1)(c) and (5)).
 2461         (g) The right, on property determined not to have been
 2462  entitled to homestead exemption in a prior year, to notice of
 2463  intent from the property appraiser to record notice of tax lien
 2464  and the right to pay tax, penalty, and interest before a tax
 2465  lien is recorded for any prior year (see s. 196.161(1)(b)).
 2466         (h) The right to be informed during the tax collection
 2467  process, including: notice of tax due; notice of back taxes;
 2468  notice of late taxes and assessments and consequences of
 2469  nonpayment; opportunity to pay estimated taxes and non-ad
 2470  valorem assessments when the tax roll will not be certified in
 2471  time; notice when interest begins to accrue on delinquent
 2472  provisional taxes; notice of the right to prepay estimated taxes
 2473  by installment; a statement of the taxpayer’s estimated tax
 2474  liability for use in making installment payments; and notice of
 2475  right to defer taxes and non-ad valorem assessments on homestead
 2476  property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
 2477  197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
 2478  193.1145(10)(a), and 197.254(1)).
 2479         (i) The right to an advertisement in a newspaper listing
 2480  names of taxpayers who are delinquent in paying tangible
 2481  personal property taxes, with amounts due, and giving notice
 2482  that interest is accruing at 18 percent and that, unless taxes
 2483  are paid, warrants will be issued, prior to petition made with
 2484  the circuit court for an order to seize and sell property (see
 2485  s. 197.402(2)).
 2486         (j) The right to be sent a mailed notice when a petition
 2487  has been filed with the court for an order to seize and sell
 2488  property and the right to be mailed notice, and to be served
 2489  notice by the sheriff, before the date of sale, that application
 2490  for tax deed has been made and property will be sold unless back
 2491  taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
 2492  197.522(1)(a) and (2)).
 2493         (k) The right to have certain taxes and special assessments
 2494  levied by special districts individually stated on the “Notice
 2495  of Proposed Property Taxes and Proposed or Adopted Non-Ad
 2496  Valorem Assessments” (see s. 200.069).
 2497  
 2498  Notwithstanding the right to information contained in this
 2499  subsection, under s. 197.122 property owners are held to know
 2500  that property taxes are due and payable annually and are charged
 2501  with a duty to ascertain the amount of current and delinquent
 2502  taxes and obtain the necessary information from the applicable
 2503  governmental officials.
 2504         (2) THE RIGHT TO DUE PROCESS.—
 2505         (a) The right to an informal conference with the property
 2506  appraiser to present facts the taxpayer considers to support
 2507  changing the assessment and to have the property appraiser
 2508  present facts supportive of the assessment upon proper request
 2509  of any taxpayer who objects to the assessment placed on his or
 2510  her property (see s. 194.011(2)).
 2511         (b) The right to petition the value adjustment board over
 2512  objections to assessments, denial of exemption, denial of
 2513  agricultural classification, denial of historic classification,
 2514  denial of high-water recharge classification, disapproval of tax
 2515  deferral, and any penalties on deferred taxes imposed for
 2516  incorrect information willfully filed. Payment of estimated
 2517  taxes does not preclude the right of the taxpayer to challenge
 2518  his or her assessment (see ss. 194.011(3), 196.011(6) and
 2519  (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
 2520  193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
 2521         (c) The right to file a petition for exemption or
 2522  agricultural classification with the value adjustment board when
 2523  an application deadline is missed, upon demonstration of
 2524  particular extenuating circumstances for filing late (see ss.
 2525  193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
 2526         (d) The right to prior notice of the value adjustment
 2527  board’s hearing date and the right to the hearing within 4 hours
 2528  of scheduled time (see s. 194.032(2)).
 2529         (e) The right to notice of date of certification of tax
 2530  rolls and receipt of property record card if requested (see ss.
 2531  193.122(2) and (3) and 194.032(2)).
 2532         (f) The right, in value adjustment board proceedings, to
 2533  have all evidence presented and considered at a public hearing
 2534  at the scheduled time, to be represented by an attorney or
 2535  agent, to have witnesses sworn and cross-examined, and to
 2536  examine property appraisers or evaluators employed by the board
 2537  who present testimony (see ss. 194.034(1)(a) and (c) and (4),
 2538  and 194.035(2)).
 2539         (g) The right to be sent mailed a timely written decision
 2540  by the value adjustment board containing findings of fact and
 2541  conclusions of law and reasons for upholding or overturning the
 2542  determination of the property appraiser, and the right to
 2543  advertised notice of all board actions, including appropriate
 2544  narrative and column descriptions, in brief and nontechnical
 2545  language (see ss. 194.034(2) and 194.037(3)).
 2546         (h) The right at a public hearing on non-ad valorem
 2547  assessments or municipal special assessments to provide written
 2548  objections and to provide testimony to the local governing board
 2549  (see ss. 197.3632(4)(c) and 170.08).
 2550         (i) The right to bring action in circuit court to contest a
 2551  tax assessment or appeal value adjustment board decisions to
 2552  disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
 2553  and (2), 194.171, 196.151, and 197.2425 197.253(2)).
 2554         (3) THE RIGHT TO REDRESS.—
 2555         (a) The right to discounts for early payment on all taxes
 2556  and non-ad valorem assessments collected by the tax collector,
 2557  except for partial payments as defined in s. 197.374, the right
 2558  to pay installment payments with discounts, and the right to pay
 2559  delinquent personal property taxes under a an installment
 2560  payment program when implemented by the county tax collector
 2561  (see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
 2562  197.4155).
 2563         (b) The right, upon filing a challenge in circuit court and
 2564  paying taxes admitted in good faith to be owing, to be issued a
 2565  receipt and have suspended all procedures for the collection of
 2566  taxes until the final disposition of the action (see s.
 2567  194.171(3)).
 2568         (c) The right to have penalties reduced or waived upon a
 2569  showing of good cause when a return is not intentionally filed
 2570  late, and the right to pay interest at a reduced rate if the
 2571  court finds that the amount of tax owed by the taxpayer is
 2572  greater than the amount the taxpayer has in good faith admitted
 2573  and paid (see ss. 193.072(4) and 194.192(2)).
 2574         (d) The right to a refund when overpayment of taxes has
 2575  been made under specified circumstances (see ss. 193.1145(8)(e)
 2576  and 197.182(1)).
 2577         (e) The right to an extension to file a tangible personal
 2578  property tax return upon making proper and timely request (see
 2579  s. 193.063).
 2580         (f) The right to redeem real property and redeem tax
 2581  certificates at any time before full payment for a tax deed is
 2582  made to the clerk of the court, including documentary stamps and
 2583  recording fees issued, and the right to have tax certificates
 2584  canceled if sold where taxes had been paid or if other error
 2585  makes it void or correctable. Property owners have the right to
 2586  be free from contact by a certificateholder for 2 years after
 2587  April 1 of the year the tax certificate is issued (see ss.
 2588  197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
 2589  197.472(1) and (6)(7)).
 2590         (g) The right of the taxpayer, property appraiser, tax
 2591  collector, or the department, as the prevailing party in a
 2592  judicial or administrative action brought or maintained without
 2593  the support of justiciable issues of fact or law, to recover all
 2594  costs of the administrative or judicial action, including
 2595  reasonable attorney’s fees, and of the department and the
 2596  taxpayer to settle such claims through negotiations (see ss.
 2597  57.105 and 57.111).
 2598         (4) THE RIGHT TO CONFIDENTIALITY.—
 2599         (a) The right to have information kept confidential,
 2600  including federal tax information, ad valorem tax returns,
 2601  social security numbers, all financial records produced by the
 2602  taxpayer, Form DR-219 returns for documentary stamp tax
 2603  information, and sworn statements of gross income, copies of
 2604  federal income tax returns for the prior year, wage and earnings
 2605  statements (W-2 forms), and other documents (see ss. 192.105,
 2606  193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
 2607  (b) The right to limiting access to a taxpayer’s records by a
 2608  property appraiser, the Department of Revenue, and the Auditor
 2609  General only to those instances in which it is determined that
 2610  such records are necessary to determine either the
 2611  classification or the value of taxable nonhomestead property
 2612  (see s. 195.027(3)).
 2613         Section 54. Paragraph (d) of subsection (3) of section
 2614  194.011, Florida Statutes, is amended to read:
 2615         194.011 Assessment notice; objections to assessments.—
 2616         (3) A petition to the value adjustment board must be in
 2617  substantially the form prescribed by the department.
 2618  Notwithstanding s. 195.022, a county officer may not refuse to
 2619  accept a form provided by the department for this purpose if the
 2620  taxpayer chooses to use it. A petition to the value adjustment
 2621  board shall describe the property by parcel number and shall be
 2622  filed as follows:
 2623         (d) The petition may be filed, as to valuation issues, at
 2624  any time during the taxable year on or before the 25th day
 2625  following the mailing of notice by the property appraiser as
 2626  provided in subsection (1). With respect to an issue involving
 2627  the denial of an exemption, an agricultural or high-water
 2628  recharge classification application, an application for
 2629  classification as historic property used for commercial or
 2630  certain nonprofit purposes, or a deferral, the petition must be
 2631  filed at any time during the taxable year on or before the 30th
 2632  day following the mailing of the notice by the property
 2633  appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
 2634  196.193 or notice by the tax collector under s. 197.2425
 2635  197.253.
 2636         Section 55. Subsection (1) of section 194.013, Florida
 2637  Statutes, is amended to read:
 2638         194.013 Filing fees for petitions; disposition; waiver.—
 2639         (1) If so required by resolution of the value adjustment
 2640  board, a petition filed pursuant to s. 194.011 shall be
 2641  accompanied by a filing fee to be paid to the clerk of the value
 2642  adjustment board in an amount determined by the board not to
 2643  exceed $15 for each separate parcel of property, real or
 2644  personal, covered by the petition and subject to appeal.
 2645  However, no such filing fee may be required with respect to an
 2646  appeal from the disapproval of homestead exemption under s.
 2647  196.151 or from the denial of tax deferral under s. 197.2425
 2648  197.253. Only a single filing fee shall be charged under this
 2649  section as to any particular parcel of property despite the
 2650  existence of multiple issues and hearings pertaining to such
 2651  parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
 2652  or (f), a single filing fee shall be charged. Such fee shall be
 2653  calculated as the cost of the special magistrate for the time
 2654  involved in hearing the joint petition and shall not exceed $5
 2655  per parcel. Said fee is to be proportionately paid by affected
 2656  parcel owners.
 2657         Section 56. Subsection (12) of section 196.011, Florida
 2658  Statutes, is amended to read:
 2659         196.011 Annual application required for exemption.—
 2660         (12) Notwithstanding subsection (1), if when the owner of
 2661  property otherwise entitled to a religious exemption from ad
 2662  valorem taxation fails to timely file an application for
 2663  exemption, and because of a misidentification of property
 2664  ownership on the property tax roll the owner is not properly
 2665  notified of the tax obligation by the property appraiser and the
 2666  tax collector, the owner of the property may file an application
 2667  for exemption with the property appraiser. The property
 2668  appraiser must consider the application, and if he or she
 2669  determines the owner of the property would have been entitled to
 2670  the exemption had the property owner timely applied, the
 2671  property appraiser must grant the exemption. Any taxes assessed
 2672  on such property shall be canceled, and if paid, refunded. Any
 2673  tax certificates outstanding on such property shall be canceled
 2674  and refund made pursuant to s. 197.432(11) s. 197.432(10).
 2675         Section 57. Section 197.603, Florida Statutes, is created
 2676  to read:
 2677         197.603Declaration of legislative findings and intent.—The
 2678  Legislature finds that the state has a strong interest in
 2679  ensuring due process and public confidence in a uniform, fair,
 2680  efficient, and accountable collection of property taxes by
 2681  county tax collectors. Therefore, tax collections shall be
 2682  supervised by the Department of Revenue pursuant to s.
 2683  195.002(1). The Legislature intends that the property tax
 2684  collection authorized by this chapter under s. 9(a), Art. VII of
 2685  the State Constitution be free from the influence or the
 2686  appearance of influence of the local governments that levy
 2687  property taxes and receive property tax revenues.
 2688         Section 58. Sections 197.202, 197.242, 197.304, 197.3041,
 2689  197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
 2690  197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
 2691  197.3077, 197.3078, and 197.3079, Florida Statutes, are
 2692  repealed.
 2693         Section 59. This act shall take effect July 1, 2011.