Florida Senate - 2009                                    SB 2006
       
       
       
       By Senator Crist
       
       
       
       
       12-00869A-09                                          20092006__
    1                        A bill to be entitled                      
    2         An act relating to the collection of taxes; creating
    3         s. 215.125, F.S.; authorizing a local government to
    4         enter into a contract with a private attorney or
    5         collection agent to collect non-ad valorem taxes,
    6         fees, service charges, fines, and costs that remain
    7         unpaid for 90 days after the due date for such
    8         financial obligations; authorizing a tax collector to
    9         enter into a contract with a private collector or
   10         collection agent to collect tangible personal property
   11         taxes that remain unpaid for 90 days after the taxes
   12         become delinquent; providing that the collection fee,
   13         including reasonable attorney's fees or other costs,
   14         may be added to an account referred for collection;
   15         prohibiting such fees and costs from exceeding 40
   16         percent of the amount owed; requiring that a
   17         collection fee that is added to an account for
   18         delinquent tangible personal property taxes become a
   19         part of an underlying tax lien; requiring that a tax
   20         collector notify the owner of a delinquent account
   21         that such account will be referred to a private
   22         attorney or collection agent at least 30 days before
   23         such referral; authorizing a tax collector to recover
   24         collection fees in an amount equal to 20 percent of
   25         the amount owed if the collection fee has not attached
   26         to the tangible personal property taxes; providing for
   27         the liability of delinquent taxpayers; providing an
   28         effective date.
   29  
   30  Be It Enacted by the Legislature of the State of Florida:
   31  
   32         Section 1. Section 215.125, Florida Statutes, is created to
   33  read:
   34         215.125 Collection of delinquent financial obligations owed
   35  to units of local government.—
   36         (1) In addition to other provisions of law relating to the
   37  collection of financial obligations owed to units of local
   38  government, a local government may enter into a contract with a
   39  private attorney or collection agent for the collection of non
   40  ad valorem taxes and any fees, service charges, fines, costs,
   41  and other amounts owed to the local government which remain
   42  unpaid for 90 days after the due date of such financial
   43  obligations. A tax collector may also enter into a contract with
   44  a private attorney or collection agent for the collection of
   45  tangible personal property taxes that remain unpaid for 90 days
   46  after the date that such taxes become delinquent.
   47         (2) The collection fee, including any reasonable attorney's
   48  fees or other costs, paid to a private attorney or collection
   49  agent may be added to an account that is referred for collection
   50  pursuant to this section. The collection fee, including any
   51  reasonable attorney's fees or other costs, may not exceed 40
   52  percent of the amount owed. The collection fee, including any
   53  reasonable attorney's fees or other costs, which is added to an
   54  account for delinquent tangible personal property taxes shall
   55  become part of the underlying tax lien arising under s.
   56  197.122(1).
   57         (3) If a tax collector adds the collection fee to a
   58  delinquent account, the tax collector shall notify the owner of
   59  the account, at least 30 days before referring such account for
   60  collection, that the delinquent account may be referred to a
   61  private attorney or collection agent for collection and that
   62  attorney’s fees or other fees and costs relating to collection,
   63  including court costs, shall be added to the total amount owed
   64  on the account.
   65         (4) If a tax warrant or an administrative or judicial
   66  action or proceeding includes unpaid tangible personal property
   67  taxes for the current year to which the collection fee has not
   68  yet attached and the tax collector has entered into a contract
   69  with a private attorney or collection agent, the tax collector
   70  may recover collection fees in an amount equal to 20 percent of
   71  the amount of taxes, penalties, and interest due on the current
   72  year's taxes.
   73         (5) Upon delinquency, the taxpayer is liable for all unpaid
   74  delinquent personal property taxes, penalties, costs, fees, and
   75  interest due.
   76         Section 2. This act shall take effect July 1, 2009.