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. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 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.