HOUSE AMENDMENT Bill No. HB 1721 CS
1	CHAMBER ACTION
2	Senate House
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12	Representative Bilirakis offered the following:
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14	Amendment
15	Remove line(s) 167-210, and insert:
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17	There are unpaid taxes on property contiguous to your
18	property. The property with the unpaid taxes will be sold
19	at auction on ... (date) ... unless the back taxes are
20	paid. To make payment, or to receive further information
21	about the purchase of the property, contact the clerk of
22	court immediately at ... (address) ..., ... (telephone
23	number) ....
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25	Neither the failure of the tax collector to include the list of
26	contiguous property owners pursuant to s. 197.502(4)(h), in his
27	or her statement to the clerk nor the failure of the clerk to
28	mail this notice to any or all of the persons listed in the tax
29	collector’s statement pursuant to s. 197.502(4)(h), shall be a
30	basis to challenge the validity of the tax deed issued pursuant
31	to any notice under s. 197.522.
32	Section 4. Ad valorem taxes and non-ad valorem assessments
33	against subdivision property.--
34	(1) Ad valorem taxes and non-ad valorem assessments shall
35	be assessed against the lots within a platted subdivision and
36	not upon the subdivision property as a whole. An ad valorem tax
37	or non-ad valorem assessment, including a tax or assessment
38	imposed by a local special district or water management
39	district, may not be assessed separately against recreational
40	facilities or other common elements, regardless of ownership.
41	The value of each parcel of land that is or has been part of a
42	platted subdivision and that is designated on the plat or the
43	approved site plan as a common element shall, regardless of
44	ownership, be prorated by the property appraiser and included in
45	the assessment of all the lots within the subdivision which
46	constitute inventory for the developer and are intended to be
47	conveyed or have been conveyed into private ownership.
48	(2) As used in this section, the term "common element"
49	includes:
50	(a) Subdivision property not included within lots
51	constituting inventory for the developer which are intended to
52	be conveyed or have been conveyed into private ownership.
53	(b) An easement through the subdivision property, not
54	including the property described in paragraph (a), which has
55	been dedicated to the public or retained for the benefit of the
56	subdivision.
57	(c) Any other part of the subdivision which has been
58	designated on the plat or is required to be designated on the
59	site plan as a drainage pond, detention or retention pond, or
60	recreational feature and is for the benefit of the subdivision.
61	Section 5. This act shall take effect July 1, 2004.