CS for SB 1748                                   First Engrossed
       
       
       
       
       
       
       
       
       20091748e1
       
    1                        A bill to be entitled                      
    2         An act relating to the Department of Revenue; amending
    3         s. 195.022, F.S.; revising provisions relating to
    4         forms prescribed by the Department of Revenue for the
    5         administration and collection of ad valorem taxes;
    6         amending s. 213.24, F.S.; imposing an administrative
    7         collection processing fee for collection events;
    8         providing definitions; providing exceptions for
    9         extraordinary circumstances; providing for the
   10         allocation of the fees collected; amending s. 213.75,
   11         F.S.; revising application of payments; providing for
   12         application of the administrative collection
   13         processing fees to certain collection events;
   14         providing for retroactive application; providing
   15         effective dates.
   16  
   17  Be It Enacted by the Legislature of the State of Florida:
   18  
   19         Section 1. Effective July 1, 2009, section 195.022, Florida
   20  Statutes, is amended to read:
   21         195.022 Forms to be prescribed by Department of Revenue.
   22  The Department of Revenue shall prescribe all forms to be used
   23  by property appraisers, tax collectors, clerks of the circuit
   24  court, and value adjustment boards in administering and
   25  collecting ad valorem taxes. The department shall prescribe a
   26  form for each purpose. For counties with a population of 100,000
   27  or fewer, the Department of Revenue shall furnish the forms. For
   28  counties with a population greater than 100,000, The county
   29  officer shall reproduce forms for distribution at the expense of
   30  his or her office. A county officer may use a form other than
   31  the form prescribed by the department upon obtaining written
   32  permission from the executive director of the department;
   33  however, a no county officer may not shall use a form if the
   34  substantive content of the form varies from which is at variance
   35  with the form prescribed by the department for the same or a
   36  similar purpose. If the executive director finds good cause to
   37  grant such permission he or she may do so. The county officer
   38  may continue to use the such approved form until the law that
   39  which specifies the form is amended or repealed or until the
   40  officer receives written disapproval from the executive
   41  director. Otherwise, all such officers and their employees shall
   42  use the forms, and follow the instructions applicable to the
   43  forms, which are prescribed by the department. The department,
   44  Upon request of any property appraiser or, in any event, at
   45  least once every 3 years, the department shall prescribe and
   46  furnish such aerial photographs and nonproperty ownership maps
   47  to the property appraisers as are necessary to ensure that all
   48  real property within the state is properly listed on the roll.
   49  All photographs and maps furnished to counties with a population
   50  of 25,000 or fewer shall be paid for by the department as
   51  provided by law. For counties with a population greater than
   52  25,000, the department shall furnish such items at the property
   53  appraiser’s expense. The department may incur reasonable
   54  expenses for procuring aerial photographs and nonproperty
   55  ownership maps and may charge a fee to the respective property
   56  appraiser equal to the cost incurred. The department shall
   57  deposit such fees into the Certification Program Trust Fund
   58  created pursuant to s. 195.002. There shall be a separate
   59  account in the trust fund for the aid and assistance activity of
   60  providing aerial photographs and nonproperty ownership maps to
   61  property appraisers. The department shall use money in the fund
   62  to pay such expenses. All forms furnished by the department
   63  shall be paid for by the department as provided by law. All
   64  forms and maps and instructions relating to their use must shall
   65  be substantially uniform throughout the state. An officer may
   66  employ supplemental forms and maps, at the expense of his or her
   67  office, which he or she deems expedient for the purpose of
   68  administering and collecting ad valorem taxes. The forms
   69  required in ss. 193.461(3)(a) and 196.011(1) for renewal
   70  purposes must shall require sufficient information for the
   71  property appraiser to evaluate the changes in use since the
   72  prior year. If the property appraiser determines, in the case of
   73  a taxpayer, that he or she has insufficient current information
   74  upon which to approve the exemption, or if the information on
   75  the renewal form is inadequate for him or her to evaluate the
   76  taxable status of the property, he or she may require the
   77  resubmission of an original application.
   78         Section 2. Section 213.24, Florida Statutes, is amended to
   79  read:
   80         213.24 Accrual of penalties and interest on deficiencies;
   81  deficiency billing costs.—
   82         (1) If notice and demand is made for the payment of any
   83  amount due under laws made applicable to this chapter and if
   84  such amount is paid within 30 days after the date of such
   85  billing or notice and demand, no additional penalties or
   86  interest under this section on the amount so paid shall be
   87  imposed for the period after the date of such notice and demand.
   88         (2)(a) Billings for deficiencies or automated refunds of
   89  tax, penalty, or interest may shall not be issued for an any
   90  amount less than the actual costs incurred to produce a billing
   91  or automated refund.
   92         (b) The cost of issuing billings or automated refunds for
   93  any tax or fee enumerated in s. 213.05 or chapter 443 shall be
   94  computed in a study performed by the inspector general of the
   95  department. The study shall be conducted every 3 years and at
   96  such other times as deemed necessary by the inspector general. A
   97  minimum billing and automated refund amount shall be established
   98  and adjusted in accordance with the results of such study.
   99         (c) Any change in minimum billing or automated refund
  100  amounts is shall be made effective on July 1 following the
  101  completion of the study.
  102         (3) An administrative collection processing fee shall be
  103  imposed to offset payment processing and administrative costs
  104  incurred by the state due to late payment of a collection event.
  105         (a) As used in this subsection, the term:
  106         1. “Collection event” means when a taxpayer fails to:
  107         a. Timely file a complete return;
  108         b. Timely pay the full amount of tax reported on a return;
  109  or
  110         c. Timely pay the full amount due resulting from an audit
  111  after all appeal rights have expired or the result has been
  112  finally determined.
  113         2. “Extraordinary circumstances” means events beyond the
  114  control of the taxpayer, including, but not limited to, the
  115  taxpayer’s death; acts of war or terrorism; natural disaster,
  116  fire, or other casualty; or the nonfeasance or misfeasance of
  117  the taxpayer’s employee or representative responsible for
  118  complying with the taxes and fees listed in s. 213.05 and
  119  chapter 443. With respect to acts of the taxpayer’s employee or
  120  representative, the taxpayer must show that the principals of
  121  the business lacked actual knowledge of the collection event and
  122  any notification of the collection event.
  123         (b) The department shall collect the fee from a taxpayer
  124  who fails to pay the full amount of tax, penalty, and interest
  125  due within 90 days following initial notification of the
  126  collection event. The department may waive or reduce the fee if
  127  the taxpayer demonstrates that the failure to pay the full
  128  amount due within 90 days following the initial notification was
  129  due to extraordinary circumstances. The fee applies to those
  130  taxes and fees listed in s. 213.05 and chapter 443 and
  131  administered by the department.
  132         (c) The fee is equal to 10 percent of the total amount of
  133  tax, penalty, and interest which remains unpaid after 90 days,
  134  or $10 for each collection event, whichever is greater. The fee
  135  shall be imposed in addition to the taxes, fees, penalties, and
  136  interest prescribed by law.
  137         (d) Fees collected pursuant to this subsection shall be
  138  distributed each fiscal year as follows:
  139         1. The first $6.2 million collected shall be deposited into
  140  the department’s Operations Trust Fund.
  141         2. Any amount collected above $6.2 million shall be
  142  deposited into the General Revenue Fund.
  143         Section 3. Section 213.75, Florida Statutes, is amended to
  144  read:
  145         213.75 Application of payments.—
  146         (1) Except for any payment made pursuant to s. 213.21, or
  147  as otherwise specified by the taxpayer at the time he or she
  148  makes a payment, if whenever any payment is made to the
  149  department with respect to any of the revenue laws of this
  150  state, such payment shall be applied in priority order as
  151  follows:
  152         (a) First, against the accrued interest, if any;
  153         (b) The remaining amount, if any, remaining after the
  154  application to interest shall be credited against any accrued
  155  penalty; and
  156         (c) The remaining amount, if any, shall be credited against
  157  the administrative collection processing fee; and
  158         (d) The remaining amount, if any, remaining after
  159  application to interest and penalty shall be credited to any tax
  160  due.
  161         (2) If a warrant or lien has been filed and recorded by the
  162  department, a payment shall be applied in priority order as
  163  follows:
  164         (a) First, against the costs to record of recordation of
  165  the warrant or lien, if any;
  166         (b) The remaining amount, if any, shall be credited against
  167  the administrative collection processing fee;
  168         (c) The remaining amount, if any, remaining shall be
  169  applied to accrued interest;
  170         (d)(c) The remaining amount, if any, remaining after the
  171  application to interest shall be credited against any accrued
  172  penalty; and
  173         (e)(d) The remaining amount, if any, remaining after
  174  application to costs, interest, and penalty shall be credited to
  175  any tax due.
  176         (3) If a levy has been made by the department, a payment
  177  shall be applied in priority order as follows:
  178         (a) First, against the costs to execute of execution of the
  179  levy, if any;
  180         (b) The remaining amount, if any, shall be credited against
  181  the administrative collection processing fee;
  182         (c) The remaining amount, if any, remaining shall be
  183  applied to accrued interest;
  184         (d)(c) The remaining amount, if any, remaining after the
  185  application to interest shall be credited against any accrued
  186  penalty; and
  187         (e)(d) The remaining amount, if any, remaining after
  188  application to costs, interest, and penalty shall be credited to
  189  any tax due.
  190         (4) Any surplus proceeds remaining after the application of
  191  subsection (3) shall, upon application and satisfactory proof
  192  thereof, be refunded by the Chief Financial Officer to the
  193  person or persons legally entitled thereto pursuant to s.
  194  215.26.
  195         Section 4. The fee imposed by s. 213.24(3), Florida
  196  Statutes, as created by this act, applies retroactively to any
  197  remaining unpaid amount of tax, interest, and penalty due from
  198  any collection event occurring before the effective date of this
  199  act. However, the Department of Revenue may not collect such fee
  200  until September 1, 2009, calculated on the amount remaining
  201  unpaid on that date.
  202         Section 5. Except as otherwise expressly provided in this
  203  act, this act shall take effect upon becoming a law.