Senate Bill sb1544

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    Florida Senate - 2001                                  SB 1544

    By Senator Sebesta





    20-787-01

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 193.092, F.S.; providing an

  4         exception to the requirement for assessing

  5         taxes to a current owner of property that has

  6         previously escaped taxation; amending s.

  7         196.161, F.S.; providing a waiver of penalty

  8         and interest in specified instances wherein a

  9         taxpayer erroneously receives a homestead tax

10         exemption; amending s. 200.065, F.S.; revising

11         the procedure by which a property appraiser may

12         correct an error in notices of proposed taxes;

13         providing an effective date.

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15  Be It Enacted by the Legislature of the State of Florida:

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17         Section 1.  Section 193.092, Florida Statutes, is

18  amended to read:

19         193.092  Assessment of property for back taxes.--

20         (1)  When it shall appear that any ad valorem tax might

21  have been lawfully assessed or collected upon any property in

22  the state, but that such tax was not lawfully assessed or

23  levied, and has not been collected for any year within a

24  period of 3 years next preceding the year in which it is

25  ascertained that such tax has not been assessed, or levied, or

26  collected, then the officers authorized shall make the

27  assessment of taxes upon such property in addition to the

28  assessment of such property for the current year, and shall

29  assess the same separately for such property as may have

30  escaped taxation at and upon the basis of valuation applied to

31  such property for the year or years in which it escaped

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    Florida Senate - 2001                                  SB 1544
    20-787-01




  1  taxation, noting distinctly the year when such property

  2  escaped taxation and such assessment shall have the same force

  3  and effect as it would have had if it had been made in the

  4  year in which the property shall have escaped taxation, and

  5  taxes shall be levied and collected thereon in like manner and

  6  together with taxes for the current year in which the

  7  assessment is made.  But no property shall be assessed for

  8  more than 3 years' arrears of taxation, and all property so

  9  escaping taxation shall be subject to such taxation to be

10  assessed in whomsoever's hands or possession the same may be

11  found, except that property acquired by a bona fide purchaser

12  shall not be subject to assessment for taxes for any time

13  prior to the time of such purchase, but the individual or

14  corporation liable for any such assessment shall become

15  personally liable for same; provided, that the county property

16  appraiser shall not assess any lot or parcel of land certified

17  or sold to the state for any previous years unless such lot or

18  parcel of lands so certified or sold shall be included in the

19  list furnished by the Comptroller to the county property

20  appraiser as provided by law; provided, if real or personal

21  property be assessed for taxes, and because of litigation

22  delay ensues and the assessment be held invalid the taxing

23  authorities, may reassess such property within the time herein

24  provided after the termination of such litigation; provided

25  further, that personal property acquired in good faith by

26  purchase shall not be subject to assessment for taxes for any

27  time prior to the time of such purchase, but the individual or

28  corporation liable for any such assessment shall continue

29  personally liable for same. As used in this subsection, the

30  term "bona fide purchaser" means a purchaser for value, in

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    Florida Senate - 2001                                  SB 1544
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  1  good faith, and without notice of any escaped taxation or

  2  adverse claim.

  3         (2)  The provisions of This section applies shall apply

  4  to property of every class and kind upon which ad valorem tax

  5  is assessable by any state or county authority under the laws

  6  of the state.

  7         Section 2.  Paragraph (b) of subsection (1) of section

  8  196.161, Florida Statutes, is amended to read:

  9         196.161  Homestead exemptions; lien imposed on property

10  of person claiming exemption although not a permanent

11  resident.--

12         (1)

13         (b)  In addition, upon determination by the property

14  appraiser that for any year or years within the prior 10 years

15  a person who was not entitled to a homestead exemption was

16  granted a homestead exemption from ad valorem taxes, it shall

17  be the duty of the property appraiser making such

18  determination to serve upon the owner a notice of intent to

19  record in the public records of the county a notice of tax

20  lien against any property owned by that person in the county,

21  and such property shall be identified in the notice of tax

22  lien. Such property which is situated in this state shall be

23  subject to the taxes exempted thereby, plus a penalty of 50

24  percent of the unpaid taxes for each year and 15 percent

25  interest per annum.  However, if a homestead exemption is

26  improperly granted as a result of a clerical mistake or an

27  omission by the property appraiser, or as a result of a

28  transfer of title as described in s. 193.155(3) and the person

29  would otherwise be entitled to the homestead exemption on that

30  property, the person improperly receiving the exemption shall

31  not be assessed penalty and interest. The waiver of assessed

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    Florida Senate - 2001                                  SB 1544
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  1  penalty and interest is inapplicable to transfers made under

  2  s. 193.155(3) if the intent of the transfer is to avoid the

  3  payment of such assessed penalty and interest. Before any such

  4  lien may be filed, the owner so notified must be given 30 days

  5  to pay the taxes, penalties, and interest.

  6         Section 3.  Paragraph (a) of subsection (13) of section

  7  200.065, Florida Statutes, is amended to read:

  8         200.065  Method of fixing millage.--

  9         (13)(a)  If the notice of proposed property taxes

10  mailed to taxpayers under this section contains an error, the

11  property appraiser, in lieu of mailing a corrected notice to

12  all taxpayers, may correct the error by mailing a short form

13  of the notice to those taxpayers affected by the error and its

14  correction.  The notice shall be prepared by the property

15  appraiser at the expense of the taxing authority which caused

16  the error or at the property appraiser's expense if he or she

17  caused the error.  The form of the notice must be approved by

18  the executive director of the Department of Revenue or the

19  executive director's designee. If the error involves only the

20  date and time of the public hearings required by this section,

21  the property appraiser, with the permission of the taxing

22  authority affected by the error, may correct the error by

23  advertising the corrected information in a newspaper of

24  general circulation in the county as provided in subsection

25  (3).

26         Section 4.  This act shall take effect upon becoming a

27  law.

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    Florida Senate - 2001                                  SB 1544
    20-787-01




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  2                          SENATE SUMMARY

  3    Provides an exception to the requirement for assessing
      taxes to a current owner of property that has previously
  4    escaped taxation. Provides a waiver of penalty and
      interest in specified instances wherein a taxpayer
  5    erroneously receives a homestead tax exemption. Revises
      the procedure by which a property appraiser may correct
  6    an error in notices of proposed taxes.

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