The Florida Senate

197.344  Lienholders; receipt of notices and delinquent taxes.--

(1)  When requested in writing, a tax notice shall be mailed according to the following procedures:

(a)  Upon request by any taxpayer aged 60 or over, the tax collector shall mail the tax notice to a third party designated by the taxpayer. A duplicate copy of the notice shall be mailed to the taxpayer.

(b)  Upon request by a mortgagee stating that the mortgagee is the trustee of an escrow account for ad valorem taxes due on the property, the tax notice shall be mailed to such trustee. When the original tax notice is mailed to such trustee, the tax collector shall mail a duplicate notice to the owner of the property with the additional statement that the original has been sent to the trustee.

(c)  Upon request by a vendee of an unrecorded contract for deed, the tax collector shall mail a duplicate notice to such vendee.

(2)  On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage, upon filing with the tax collector a description of land encumbered by a recorded mortgage and paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll and certificates issued on the described mortgaged land. Upon receipt of such request, the tax collector shall furnish the following information to the mortgagee within 60 days following the tax certificate sale:

(a)  The description of property on which certificates were sold as requested by the mortgagee.

(b)  The number of each certificate issued and to whom.

(c)  The face amount of each certificate.

(d)  The cost for redemption of each certificate.

(3)  On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage or lien upon personal property, upon filing with the tax collector a description of the personal property encumbered by the mortgage or lien and the name and address of the owner of such property, and upon paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll for such property as is described as provided in this subsection or as may be owned by the named taxpayer. Upon receipt of such request, the collector shall furnish the following information to the mortgagee or lienholder before April 25 of the following year:

(a)  A description of property against which taxes are assessed.

(b)  The amount of taxes and costs owed.

History.--s. 161, ch. 85-342.