Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. SB 1324
       
       
       
       
       
       
                                Ì9492089Î949208                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/01/2016           .                                
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       The Committee on Community Affairs (Bradley) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Before line 34
    4  insert:
    5         Section 1. Subsection (10) of section 193.1554, Florida
    6  Statutes, is amended to read:
    7         193.1554 Assessment of nonhomestead residential property.—
    8         (10) If the property appraiser determines that for any year
    9  or years within the prior 10 years a person or entity who was
   10  not entitled to the property assessment limitation granted under
   11  this section was granted the property assessment limitation, the
   12  property appraiser making such determination shall record in the
   13  public records of the county a notice of tax lien against any
   14  property owned by that person or entity in the county, and such
   15  property must be identified in the notice of tax lien. Such
   16  property that is situated in this state is subject to the unpaid
   17  taxes, plus a penalty of 50 percent of the unpaid taxes for each
   18  year and 15 percent interest per annum. Before any such lien may
   19  be filed, the owner so notified must be given 30 days to pay the
   20  taxes and any applicable penalties and interest. If the
   21  nonhomestead property assessment limitation is improperly
   22  granted as a result of a clerical mistake or an omission by the
   23  property appraiser, the person or entity improperly receiving
   24  the property assessment limitation may not be assessed penalties
   25  or interest.
   26         Section 2. Subsection (10) of section 193.1555, Florida
   27  Statutes, is amended to read:
   28         193.1555 Assessment of certain residential and
   29  nonresidential real property.—
   30         (10) If the property appraiser determines that for any year
   31  or years within the prior 10 years a person or entity who was
   32  not entitled to the property assessment limitation granted under
   33  this section was granted the property assessment limitation, the
   34  property appraiser making such determination shall record in the
   35  public records of the county a notice of tax lien against any
   36  property owned by that person or entity in the county, and such
   37  property must be identified in the notice of tax lien. Such
   38  property that is situated in this state is subject to the unpaid
   39  taxes, plus a penalty of 50 percent of the unpaid taxes for each
   40  year and 15 percent interest per annum. Before any such lien may
   41  be filed, the owner so notified must be given 30 days to pay the
   42  taxes and any applicable penalties and interest. If the
   43  nonhomestead property assessment limitation is improperly
   44  granted as a result of a clerical mistake or an omission by the
   45  property appraiser, the person or entity improperly receiving
   46  the property assessment limitation may not be assessed penalties
   47  or interest.
   48  
   49  ================= T I T L E  A M E N D M E N T ================
   50  And the title is amended as follows:
   51         Delete line 2
   52  and insert:
   53         An act relating to taxation; amending s. 193.1554,
   54         F.S.; providing that an owner who was not entitled to
   55         a nonhomestead residential property assessment
   56         limitation must be given a specified timeframe to pay
   57         certain taxes, penalties, and interest before a
   58         certain lien may be filed; providing that penalties or
   59         interest may not be assessed due to certain clerical
   60         mistakes or omissions by a property appraiser;
   61         amending s. 193.1555, F.S.; providing that an owner
   62         who was not entitled to a certain residential and
   63         nonresidential real property assessment limitation
   64         must be given a specified timeframe to pay certain
   65         taxes, penalties, and interest before a certain lien
   66         may be filed; providing that penalties or interest may
   67         not be assessed due to certain clerical mistakes or
   68         omissions by a property appraiser; amending s.
   69         196.141,