| 1 | The Committee on Judiciary recommends the following: |
| 2 |
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| 3 | Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to limitations on actions to collect |
| 7 | taxes; amending s. 95.091, F.S.; excluding certain tax |
| 8 | liens relating to unentitled homestead exemptions from a |
| 9 | 5-year expiration provision; including such liens under a |
| 10 | 20-year expiration provision; providing an effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Subsection (1) of section 95.091, Florida |
| 15 | Statutes, is amended to read: |
| 16 | 95.091 Limitation on actions to collect taxes.-- |
| 17 | (1)(a) Except in the case of taxes for which certificates |
| 18 | have been sold, or of taxes enumerated in s. 72.011, or tax |
| 19 | liens issued under s. 196.161, any tax lien granted by law to |
| 20 | the state or any of its political subdivisions, any |
| 21 | municipality, any public corporation or body politic, or any |
| 22 | other entity having authority to levy and collect taxes shall |
| 23 | expire 5 years after the date the tax is assessed or becomes |
| 24 | delinquent, whichever is later. No action may be begun to |
| 25 | collect any tax after the expiration of the lien securing the |
| 26 | payment of the tax. |
| 27 | (b) Any tax lien granted by law to the state or any of its |
| 28 | political subdivisions for any tax enumerated in s. 72.011 or |
| 29 | any tax lien imposed under s. 196.161 shall expire 20 years |
| 30 | after the last date the tax may be assessed, after the tax |
| 31 | becomes delinquent, or after the filing of a tax warrant, |
| 32 | whichever is later. An action to collect any tax enumerated in |
| 33 | s. 72.011 may not be commenced after the expiration of the lien |
| 34 | securing the payment of the tax. |
| 35 | Section 2. This act shall take effect upon becoming a law. |