Florida Senate - 2023                                    SB 1132
       By Senator Gruters
       22-01015A-23                                          20231132__
    1                        A bill to be entitled                      
    2         An act relating to tax certificate sales; amending s.
    3         197.102, F.S.; defining the term “person” for purposes
    4         of ch. 197, F.S.; amending s. 197.432, F.S.; providing
    5         that any person may register to bid and participate in
    6         tax certificate sales; prohibiting tax collectors from
    7         prohibiting a person’s registration or bidding because
    8         of a specified reason; providing an effective date.
   10  Be It Enacted by the Legislature of the State of Florida:
   12         Section 1. Present paragraphs (d) through (i) of subsection
   13  (1) of section 197.102, Florida Statutes, are redesignated as
   14  paragraphs (e) through (j), respectively, and a new paragraph
   15  (d) is added to that subsection, to read:
   16         197.102 Definitions.—
   17         (1) As used in this chapter, the following definitions
   18  apply, unless the context clearly requires otherwise:
   19         (d) “Person” includes any firm, association, joint
   20  adventure, partnership, estate, trust, business trust,
   21  syndicate, fiduciary, corporation, or other group or
   22  combination, or any other entity that has been assigned a unique
   23  federal identification number.
   24         Section 2. Subsection (7) of section 197.432, Florida
   25  Statutes, is amended to read:
   26         197.432 Sale of tax certificates for unpaid taxes.—
   27         (7) Any person may register to bid and participate in sales
   28  of tax certificates. The tax collector may require payment of a
   29  reasonable deposit from any person who wishes to bid for a tax
   30  certificate. A person who fails or refuses to pay any bid made
   31  by, or on behalf of, such person is not entitled to bid or have
   32  any other bid accepted or enforced except as authorized by the
   33  tax collector. The tax collector shall provide written or
   34  electronic notice when certificates are ready for issuance.
   35  Payment must be made within 48 hours after the transmission of
   36  the electronic notice by the tax collector or mailing of such
   37  notice or, at the tax collector’s discretion, all or a portion
   38  of the deposit placed by the bidder may be forfeited. Payment
   39  must be made before the issuance of the certificate by the tax
   40  collector. If the tax collector determines that payment has been
   41  requested in error, the tax collector shall issue a refund
   42  within 15 business days after such payment. The tax collector
   43  may not prohibit registration or bidding by any person because
   44  that prospective bidder shares an ownership interest with any
   45  other person that has registered or seeks to bid at the tax
   46  certificate sale.
   47         Section 3. This act shall take effect July 1, 2023.