Florida Senate - 2024                                     SB 216
       
       
        
       By Senator Hooper
       
       
       
       
       
       21-00409-24                                            2024216__
    1                        A bill to be entitled                      
    2         An act relating to tax collections; amending s.
    3         197.374, F.S.; deleting a specified processing fee;
    4         amending s. 197.492, F.S.; revising information to be
    5         included in a certain report; amending s. 197.502,
    6         F.S.; revising the calculation of interest for
    7         canceled tax deed applications; providing an effective
    8         date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (3) of section 197.374, Florida
   13  Statutes, is amended to read:
   14         197.374 Partial payment of current year taxes.—
   15         (3) Each partial payment, less a $10 processing fee payable
   16  to the tax collector, shall be credited to the tax account. A
   17  partial payment is not eligible for any applicable discount set
   18  forth in s. 197.162. The taxpayer has the responsibility to
   19  ensure that the remaining amount due is paid.
   20         Section 2. Section 197.492, Florida Statutes, is amended to
   21  read:
   22         197.492 Errors and insolvencies report.—
   23         (1) On or before the 60th day after the tax certificate
   24  sale is adjourned, the tax collector shall certify to the board
   25  of county commissioners a report showing the following
   26  situations for which credit is to be given:
   27         (a) Discounts.,
   28         (b) Errors.,
   29         (c) Double assessments., and
   30         (d) Insolvencies.
   31         (e) Federal bankruptcies.
   32         (f) Properties in which the taxes are below the minimum tax
   33  bill under s. 197.212.
   34         (g) Properties assigned to the list of lands available for
   35  taxes. relating to tax collections for which credit is to be
   36  given, including in every case except discounts,
   37         (2) The report must include the names of the parties on
   38  whose account the credit is to be allowed, excluding credits
   39  given for discounts.
   40         (3) The report may be submitted in an electronic format.
   41         Section 3. Subsection (2) of section 197.502, Florida
   42  Statutes, is amended to read:
   43         197.502 Application for obtaining tax deed by holder of tax
   44  sale certificate; fees.—
   45         (2) A certificateholder, other than the county, who applies
   46  for a tax deed shall pay the tax collector at the time of
   47  application all amounts required for redemption or purchase of
   48  all other outstanding tax certificates, plus interest, any
   49  omitted taxes, plus interest, any delinquent taxes, plus
   50  interest, and current taxes, if due, covering the property. In
   51  addition, the certificateholder shall pay the costs required to
   52  bring the property to sale as provided in ss. 197.532 and
   53  197.542, including property information searches, and mailing
   54  costs, as well as the costs of resale, if applicable. If the
   55  certificateholder fails to pay the costs to bring the property
   56  to sale within 30 days after notice from the clerk, the tax
   57  collector shall cancel the tax deed application. The tax
   58  certificate on which the all taxes and costs associated with a
   59  canceled tax deed application was based shall earn interest at
   60  the original bid rate of the tax certificate and remain
   61  inclusive of all tax years paid and costs associated with on
   62  which the tax deed application was based. Failure to pay the
   63  costs of resale, if applicable, within 30 days after notice from
   64  the clerk shall result in the clerk’s entering the land on a
   65  list entitled “lands available for taxes.”
   66         Section 4. This act shall take effect July 1, 2024.