SENATE AMENDMENT

    Bill No. CS/HB 1373

    Amendment No. 2

                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Community Affairs recommended the following

12  amendment:

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14         Senate Amendment (with title amendment) 

15         On page 2, line 19, through

16            page 3, line 2, delete those lines

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18  and insert:

19         (2)  Within 10 days after a taxpayer who owes

20  delinquent personal property taxes submits the required

21  application, the tax collector shall prescribe an installment

22  payment plan for the full payment of the taxpayer's delinquent

23  personal property taxes, including any delinquency charges,

24  interest, and costs allowed by this chapter. The plan must be

25  in writing and must be delivered to the taxpayer after it is

26  prescribed. At the time the plan is developed, the tax

27  collector may consider a taxpayer's current and anticipated

28  future ability to pay over the time period of a potential

29  installment payment plan. The plan must provide that if the

30  taxpayer does not follow the payment terms or fails to timely

31  file returns or pay current obligations after the date of the

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    1:21 PM   04/01/98                                 h1373.ca.02




                                                  SENATE AMENDMENT

    Bill No. CS/HB 1373

    Amendment No. 2





 1  payment plan, the taxpayer will be considered delinquent under

 2  the terms of the plan, and any unpaid balance of tax, penalty,

 3  or interest scheduled in the payment plan will be due and

 4  payable immediately. The plan must also provide that unpaid

 5  tax amounts bear interest as provided by law. In prescribing

 6  such an installment payment plan, the tax collector may

 7  exercise flexibility as to the dates, amounts, and number of

 8  payments to collect all delinquent personal property taxes

 9  owed by the taxpayer, except that the plan must provide for

10  the full satisfaction of all amounts owed by the taxpayer by

11  no later than 3 years after the due date of the first payment

12  under the plan.

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15  ================ T I T L E   A M E N D M E N T ===============

16  And the title is amended as follows:

17         On page 1, line 10, after the semicolon,

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19  insert:

20         providing for a tax collector to prescribe an

21         installment payment plan within a specified

22         time period; allowing flexibility; prescribing

23         limitations upon the duration of an installment

24         plan;

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