Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. SB 2190
Barcode 525508
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/06/2009 .
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The Committee on Community Affairs (Altman) recommended the
following:
1 Senate Amendment to Amendment (106868) (with title
2 amendment)
3
4 Delete lines 1822 - 2144
5 and insert:
6 Section 48. Section 197.502, Florida Statutes, is amended
7 to read:
8 197.502 Application for obtaining tax deed by holder of tax
9 sale certificate; fees.—
10 (1) The holder of a any tax certificate, other than the
11 county, at any time after 2 years have elapsed since April 1 of
12 the year of issuance of the tax certificate and before the
13 expiration of 7 years after from the date of issuance, may file
14 the certificate and an application for a tax deed with the tax
15 collector of the county where the property lands described in
16 the certificate is are located. The application may be made on
17 the entire parcel of property or any part thereof which is
18 capable of being readily separated from the whole. The tax
19 collector may charge shall be allowed a tax deed application fee
20 of $75, plus reimbursement for any fee charged to the tax
21 collector by a vendor for providing an electronic tax deed
22 application program or service.
23 (2) A certificateholder, other than the county, may notify
24 the tax collector at any time of the certificateholder's intent
25 to make application for tax deed. However, if the tax deed
26 application will be filed within the month of the earliest date
27 allowed pursuant to s. 197.502(1), the certificateholder must
28 provide the tax collector with a notice of intent to make
29 application no later than 30 days before the date of
30 application. The tax collector shall notify the
31 certificateholder of the total amount due or the estimated
32 amount due, which must include the amount due for redemption or
33 purchase of all other outstanding tax certificates, plus
34 interest; any omitted taxes, plus interest; any delinquent
35 taxes, plus interest; and current taxes, if due, which cover the
36 land. The tax collector shall provide this notice at the
37 earliest possible date but no later than 30 days from the tax
38 collector's receipt of the certficateholder's notice of intent
39 to make application. The certificateholder is required to pay
40 the total amount due or the estimated amount due at the time of
41 application. Any certificateholder, other than the county, who
42 makes application for a tax deed shall pay the tax collector at
43 the time of application all amounts required for redemption or
44 purchase of all other outstanding tax certificates, plus
45 interest, any omitted taxes, plus interest, any delinquent
46 taxes, plus interest, and current taxes, if due, covering the
47 land.
48 (3) The county in which where the property lands described
49 in the certificate is are located shall apply make application
50 for a tax deed on all county-held certificates on property
51 valued at $5,000 or more on the property appraiser’s most recent
52 assessment roll, except deferred payment tax certificates, and
53 may apply for tax deeds make application on those certificates
54 on property valued at less than $5,000 on the property
55 appraiser’s most recent assessment roll. The Such application
56 shall be made 2 years after April 1 of the year of issuance of
57 the certificates or as soon thereafter as is reasonable. Upon
58 application for a tax deed, the county shall deposit with the
59 tax collector all applicable costs and fees, but may shall not
60 deposit any money to cover the redemption of other outstanding
61 certificates covering the property land. The tax collector may
62 charge a tax deed application fee of $75, plus reimbursement for
63 any fee charged to the tax collector by a vendor for providing
64 an electronic tax deed application program or service.
65 (4) The tax collector shall deliver to the clerk of the
66 circuit court a statement that payment has been made for all
67 outstanding certificates or, if the certificate is held by the
68 county, that all appropriate fees have been deposited, and
69 stating that the following persons are to be notified prior to
70 the sale of the property:
71 (a) Any legal titleholder of record if the address of the
72 owner appears on the record of conveyance of the property lands
73 to the owner. However, if the legal titleholder of record is the
74 same as the person to whom the property was assessed on the tax
75 roll for the year in which the property was last assessed, then
76 the notice may only be mailed to the address of the legal
77 titleholder as it appears on the latest assessment roll.
78 (b) Any lienholder of record who has recorded a lien
79 against the property described in the tax certificate if an
80 address appears on the recorded lien.
81 (c) Any mortgagee of record if an address appears on the
82 recorded mortgage.
83 (d) Any vendee of a recorded contract for deed if an
84 address appears on the recorded contract or, if the contract is
85 not recorded, any vendee who has applied to receive notice
86 pursuant to s. 197.344(1)(c).
87 (e) Any other lienholder who has applied to the tax
88 collector to receive notice if an address is supplied to the
89 collector by such lienholder.
90 (f) Any person to whom the property was assessed on the tax
91 roll for the year in which the property was last assessed.
92 (g) Any lienholder of record who has recorded a lien
93 against a mobile home located on the property described in the
94 tax certificate if an address appears on the recorded lien and
95 if the lien is recorded with the clerk of the circuit court in
96 the county where the mobile home is located.
97 (h) Any legal titleholder of record of property that is
98 contiguous to the property described in the tax certificate, if
99 when the property described is either submerged land or common
100 elements of a subdivision, if the address of the titleholder of
101 contiguous property appears on the record of conveyance of the
102 property land to the that legal titleholder. However, if the
103 legal titleholder of property contiguous to the property
104 described in the tax certificate is the same as the person to
105 whom the property described in the tax certificate was assessed
106 on the tax roll for the year in which the property was last
107 assessed, the notice may be mailed only to the address of the
108 legal titleholder as it appears on the latest assessment roll.
109 As used in this chapter, the term “contiguous” means touching,
110 meeting, or joining at the surface or border, other than at a
111 corner or a single point, and not separated by submerged lands.
112 Submerged lands lying below the ordinary high-water mark which
113 are sovereignty lands are not part of the upland contiguous
114 property for purposes of notification.
115
116 The statement must be signed by the tax collector or the tax
117 collector’s designee, with the tax collector’s seal affixed. The
118 tax collector may purchase a reasonable bond for errors and
119 omissions of his or her office in making such statement. The
120 search of the official records must be made by a direct and
121 inverse search. “Direct” means the index in straight and
122 continuous alphabetic order by grantor, and “inverse” means the
123 index in straight and continuous alphabetic order by grantee.
124 (5)(a) The tax collector may contract with a title company
125 or an abstract company at a reasonable fee to provide the
126 minimum information required in subsection (4), consistent with
127 rules adopted by the department. If additional information is
128 required, the tax collector must make a written request to the
129 title or abstract company stating the additional requirements.
130 The tax collector may select any title or abstract company,
131 regardless of its location, as long as the fee is reasonable,
132 the minimum information is submitted, and the title or abstract
133 company is authorized to do business in this state. The tax
134 collector may advertise and accept bids for the title or
135 abstract company if he or she considers it appropriate to do so.
136 1. The ownership and encumbrance report must include the be
137 printed or typed on stationery or other paper showing a
138 letterhead of the person, firm, or company that makes the
139 search, and the signature of the individual person who makes the
140 search or of an officer of the firm must be attached. The tax
141 collector is not liable for payment to the firm unless these
142 requirements are met. The report may be submitted to the tax
143 collector in an electronic format.
144 2. The tax collector may not accept or pay for any title
145 search or abstract if no financial responsibility is not assumed
146 for the search. However, reasonable restrictions as to the
147 liability or responsibility of the title or abstract company are
148 acceptable. Notwithstanding s. 627.7843(3), the tax collector
149 may contract for higher maximum liability limits.
150 3. In order to establish uniform prices for ownership and
151 encumbrance reports within the county, the tax collector must
152 shall ensure that the contract for ownership and encumbrance
153 reports include all requests for title searches or abstracts for
154 a given period of time.
155 (b) Any fee paid for a any title search or abstract must be
156 collected at the time of application under subsection (1), and
157 the amount of the fee must be added to the opening bid.
158 (c) The clerk shall advertise and administer the sale and
159 receive such fees for the issuance of the deed and sale of the
160 property as are provided in s. 28.24.
161 (6)(a) The opening bid:
162 (a) On county-held certificates on nonhomestead property
163 shall be the sum of the value of all outstanding certificates
164 against the property land, plus omitted years’ taxes, delinquent
165 taxes, interest, and all costs and fees paid by the county.
166 (b) The opening bid On an individual certificate on
167 nonhomestead property shall include, in addition to the amount
168 of money paid to the tax collector by the certificateholder at
169 the time of application, must include the amount required to
170 redeem the applicant’s tax certificate and all other costs and
171 fees paid by the applicant, plus all tax certificates that were
172 sold subsequent to the filing of the tax deed application and
173 omitted taxes, if any.
174 (c) The opening bid on property assessed on the latest tax
175 roll as homestead property shall include, in addition to the
176 amount of money required for an opening bid on nonhomestead
177 property, an amount equal to one-half of the latest assessed
178 value of the homestead. Payment of one-half of the assessed
179 value of the homestead property shall not be required if the tax
180 certificate to which the application relates was sold prior to
181 January 1, 1982.
182 (7) On county-held certificates for which there are no
183 bidders at the public sale, the clerk shall enter the land on a
184 list entitled “lands available for taxes” and shall immediately
185 notify the county commission and all other persons holding
186 certificates against the property land that the property land is
187 available. During the first 90 days after the property land is
188 placed on the list of lands available for taxes, the county may
189 purchase the land for the opening bid or may waive its rights to
190 purchase the property. Thereafter, any person, the county, or
191 any other governmental unit may purchase the land from the
192 clerk, without further notice or advertising, for the opening
193 bid, except that if when the county or other governmental unit
194 is the purchaser for its own use, the board of county
195 commissioners may cancel omitted years’ taxes, as provided under
196 s. 197.447. If the county does not elect to purchase the
197 property land, the county must notify each legal titleholder of
198 property contiguous to the property land available for taxes, as
199 provided in paragraph (4)(h), before expiration of the 90-day
200 period. Interest on the opening bid continues to accrue through
201 the month of sale as prescribed by s. 197.542.
202 (8) Taxes shall not be extended against parcels listed as
203 lands available for taxes, but in each year the taxes that would
204 have been due shall be treated as omitted years and added to the
205 required minimum bid. Seven Three years after the day the land
206 was offered for public sale, the land shall escheat to the
207 county in which it is located, free and clear. All tax
208 certificates, accrued taxes, and liens of any nature against the
209 property shall be deemed canceled as a matter of law and of no
210 further legal force and effect, and the clerk shall execute an
211 escheatment tax deed vesting title in the board of county
212 commissioners of the county in which the land is located.
213 (a) When a property escheats to the county under this
214 subsection, the county is not subject to any liability imposed
215 by chapter 376 or chapter 403 for preexisting soil or
216 groundwater contamination due solely to its ownership. However,
217 this subsection does not affect the rights or liabilities of any
218 past or future owners of the escheated property and does not
219 affect the liability of any governmental entity for the results
220 of its actions that create or exacerbate a pollution source.
221 (b) The county and the Department of Environmental
222 Protection may enter into a written agreement for the
223 performance, funding, and reimbursement of the investigative and
224 remedial acts necessary for a property that escheats to the
225 county.
226 (9) Consolidated applications on more than one tax
227 certificate are allowed, but a separate statement shall be
228 issued pursuant to subsection (4), and a separate tax deed shall
229 be issued pursuant to s. 197.552, for each parcel of property
230 shown on the tax certificate.
231 (10) Any fees collected pursuant to this section shall be
232 refunded to the certificateholder in the event that the tax deed
233 sale is canceled for any reason.
234 (11) For any property acquired under this section by the
235 county for the express purpose of providing infill housing, the
236 board of county commissioners may, in accordance with s.
237 197.447, cancel county-held tax certificates and omitted years’
238 taxes on such properties. Furthermore, the county may not
239 transfer a property acquired under this section specifically for
240 infill housing back to a taxpayer who failed to pay the
241 delinquent taxes or charges that led to the issuance of the tax
242 certificate or lien. For purposes of this subsection only, the
243 term “taxpayer” includes the taxpayer’s family or any entity in
244 which the taxpayer or taxpayer’s family has any interest.
245 Section 49. Section 197.542, Florida Statutes, is amended
246 to read:
247 197.542 Sale at public auction.—
248 (1) Real property The lands advertised for sale to the
249 highest bidder as a result of an application filed under s.
250 197.502 shall be sold at public auction by the clerk of the
251 circuit court, or his or her deputy, of the county where the
252 property is lands are located on the date, at the time, and at
253 the location as set forth in the published notice, which must
254 shall be during the regular hours the clerk’s office is open. At
255 the time and place, the clerk shall read the notice of sale and
256 shall offer the lands described in the notice for sale to the
257 highest bidder for cash at public outcry. The amount required to
258 redeem the tax certificate, plus the amounts paid by the holder
259 to the clerk of the circuit court in charges for costs of sale,
260 redemption of other tax certificates on the same property lands,
261 and all other costs to the applicant for tax deed, plus interest
262 thereon at the rate of 1.5 percent per month for the period
263 running from the month after the date of application for the
264 deed through the month of sale and costs incurred for the
265 service of notice provided for in s. 197.522(2), shall be
266 considered the bid of the certificateholder for the property. If
267 tax certificates exist or if delinquent taxes accrued subsequent
268 to the filing of the tax deed application, the amount required
269 to redeem such tax certificates or pay such delinquent taxes
270 shall be included in the minimum bid. However, if the land to be
271 sold is assessed on the latest tax roll as homestead property,
272 the bid of the certificateholder shall be increased to include
273 an amount equal to one-half of the assessed value of the
274 homestead property as required by s. 197.502. If there are no
275 higher bids, the property land shall be struck off and sold to
276 the certificateholder, who shall forthwith pay to the clerk any
277 amounts included in the minimum bid, the documentary stamp tax
278 and recording fees due. Upon payment, and a tax deed shall
279 thereupon be issued and recorded by the clerk. The tax deed
280 applicant shall have the option of placing the property on the
281 list of lands available for taxes in lieu of paying any
282 additional sums due as a result of the increased minimum bid,
283 documentary stamps, or recording fees.
284 (2) If there are other bids, The certificateholder has
285 shall have the right to bid as others present may bid, and the
286 property shall be struck off and sold to the highest bidder. The
287 high bidder may be required to shall post with the clerk a
288 nonrefundable cash deposit of 5 percent of the bid $200 at the
289 time of the sale, to be applied to the sale price at the time of
290 full payment. Notice of the this deposit requirement must shall
291 be posted at the auction site, and the clerk may require that
292 bidders to show their willingness and ability to post the cost
293 deposit. If full payment of the final bid and of documentary
294 stamp tax and recording fees is not made within 24 hours,
295 excluding weekends and legal holidays, the clerk shall cancel
296 all bids, readvertise the sale as provided in this section, and
297 pay all costs of the sale from the deposit. Any remaining funds
298 must be applied toward the opening bid. The clerk may refuse to
299 recognize the bid of any person who has previously bid and
300 refused, for any reason, to honor such bid.
301 (3) If the sale is canceled for any reason, the clerk shall
302 immediately readvertise the sale to be held within no later than
303 30 days after the date the sale was canceled. Only one
304 advertisement is necessary. No further notice is required. The
305 amount of the opening statutory (opening) bid shall be increased
306 by the cost of advertising, additional clerk’s fees as provided
307 for in s. 28.24(21), and interest as provided for in subsection
308 (1). The clerk must shall receive full payment prior to the
309 issuance of the tax deed.
310 (4)(a) A clerk may conduct electronic tax deed sales in
311 lieu of public outcry. The clerk must comply with the procedures
312 provided in this chapter, except that electronic proxy bidding
313 shall be allowed and the clerk may require bidders to advance
314 sufficient funds to pay the deposit required by subsection (2).
315 The clerk shall provide access to the electronic sale by
316 computer terminals open to the public at a designated location.
317 A clerk who conducts such electronic sales may receive
318 electronic deposits and payments related to the sale. The
319 portion of an advance deposit from a winning bidder required by
320 subsection (2) shall, upon acceptance of the winning bid, be
321 subject to the fee under s. 28.24(10).
322 (b) Nothing in this subsection shall be construed to
323 restrict or limit the authority of a charter county from
324 conducting electronic tax deed sales. In a charter county where
325 the clerk of the circuit court does not conduct all electronic
326 sales, the charter county shall be permitted to receive
327 electronic deposits and payments related to sales it conducts,
328 as well as to subject the winning bidder to a fee, consistent
329 with the schedule in s. 28.24(10).
330 Section 50. Section 197.522, Florida Statutes, is amended
331 to read:
332 197.522 Notice to owner when application for tax deed is
333 made.—
334 (1)(a) Except as provided herein, the clerk of the circuit
335 court shall notify, by certified mail with return receipt
336 requested or by registered mail if the notice is to be sent
337 outside the continental United States, the persons listed in the
338 tax collector’s statement pursuant to s. 197.502(4) that an
339 application for a tax deed has been made. Such notice shall be
340 mailed at least 20 days prior to the date of sale. If no address
341 is listed in the tax collector’s statement, then no notice shall
342 be required.
343 (b) The clerk shall enclose with every copy mailed a
344 statement as follows:
345 WARNING: There are unpaid taxes on property which you own
346 or in which you have a legal interest. Such property will be
347 sold at public auction notwithstanding its classification as
348 homestead property, if applicable. The property will be sold at
349 public auction on ...(date)... unless the back taxes are paid.
350 To make payment, or to receive further information, contact the
351 clerk of court immediately at ...(address)..., ...(telephone
352 number)....
353 (c) The clerk shall complete and attach to the affidavit of
354 the publisher a certificate containing the names and addresses
355 of those persons notified and the date the notice was mailed.
356 The certificate shall be signed by the clerk and the clerk’s
357 official seal affixed. The certificate shall be prima facie
358 evidence of the fact that the notice was mailed. If no address
359 is listed on the tax collector’s certification, the clerk shall
360 execute a certificate to that effect.
361 (d) The failure of anyone to receive notice as provided
362 herein shall not affect the validity of the tax deed issued
363 pursuant to the notice.
364 (e) A printed copy of the notice as published in the
365 newspaper, accompanied by the warning statement described in
366 paragraph (b), shall be deemed sufficient notice.
367 (2)(a) In addition to the notice provided in subsection
368 (1), for property that was not classified as homestead property
369 on the most recent assessment roll prior to the tax deed
370 application, the sheriff of the county in which the legal
371 titleholder resides shall, at least 20 days prior to the date of
372 sale, notify the legal titleholder of record of the property on
373 which the tax certificate is outstanding. The original notice
374 and sufficient copies shall be prepared by the clerk and
375 provided to the sheriff. Such notice shall be served as
376 specified in chapter 48; if the sheriff is unable to make
377 service, he or she shall post a copy of the notice in a
378 conspicuous place at the legal titleholder’s last known address.
379 The inability of the sheriff to serve notice on the legal
380 titleholder shall not affect the validity of the tax deed issued
381 pursuant to the notice. A legal titleholder of record who
382 resides outside the state may be notified by the clerk as
383 provided in subsection (1). The notice shall be in substantially
384 the following form:
385 WARNING
386
387 There are unpaid taxes on the property which you own. Such
388 property will be sold at public auction notwithstanding its
389 classification as homestead property, if applicable. The
390 property will be sold at public auction on ...(date)... unless
391 the back taxes are paid. To make arrangements for payment, or to
392 receive further information, contact the clerk of court at
393 ...(address)..., ...(telephone number)....
394
395 In addition, if the legal titleholder does not reside in the
396 county in which the property to be sold is located, a copy of
397 such notice shall be posted in a conspicuous place on the
398 property by the sheriff of the county in which the property is
399 located. However, no posting of notice shall be required if the
400 property to be sold is classified for assessment purposes,
401 according to use classifications established by the department,
402 as nonagricultural acreage or vacant land.
403 (b) In addition to the notice provided in subsection (1),
404 for property classified as homestead property on the most recent
405 assessment roll prior to the tax deed application, the sheriff
406 of the county in which the legal titleholder resides shall, at
407 least 45 days prior to the date of sale, provide notice that a
408 tax certificate is outstanding on such homestead property to the
409 legal titleholder of record. The original notice and sufficient
410 copies shall be prepared by the clerk of the circuit court and
411 provided to the sheriff. Such notice shall be served as provided
412 in chapter 48. If unable to make service, the sheriff shall post
413 a copy of the notice in a conspicuous place at the homestead
414 property address. The return of service shall indicate, in
415 addition to the details of service, whether the residence exists
416 and whether the residence appears to be occupied. The inability
417 of the sheriff to serve notice on the legal titleholder of
418 homestead property subject to an outstanding tax certificate
419 does not affect the validity of a tax deed issued on such
420 property pursuant to the notice. The notice shall be in
421 substantially the following form:
422 WARNING
423
424 There are unpaid taxes on the homestead property you
425 own. Such property will be sold at public auction on
426 (date), unless the back taxes are paid,
427 notwithstanding its classification as homestead
428 property. To make arrangements for payment or to
429 receive further information, contact the clerk of the
430 court immediately at (address), (telephone number).
431
432 (c)(b) In addition to the notice provided in subsection
433 (1), the clerk shall notify by certified mail with return
434 receipt requested, or by registered mail if the notice is to be
435 sent outside the continental United States, the persons listed
436 in the tax collector’s statement pursuant to s. 197.502(4)(h)
437 and to the tax deed applicant that application for a tax deed
438 has been made. Such notice shall be mailed at least 20 days
439 prior to the date of sale. If no address is listed in the tax
440 collector’s statement, then no notice shall be required.
441 Enclosed with the copy of the notice shall be a statement in
442 substantially the following form:
443 WARNING
444
445 There are unpaid taxes on property contiguous to your
446 property. The property with the unpaid taxes will be
447 sold at auction on ...(date)... unless the back taxes
448 are paid. To make payment, or to receive further
449 information about the purchase of the property,
450 contact the clerk of court immediately at
451 ...(address)..., ...(telephone number)....
452
453 Neither the failure of the tax collector to include the list of
454 contiguous property owners pursuant to s. 197.502(4)(h) in his
455 or her statement to the clerk nor the failure of the clerk to
456 mail this notice to any or all of the persons listed in the tax
457 collector’s statement pursuant to s. 197.502(4)(h) shall be a
458 basis to challenge the validity of the tax deed issued pursuant
459 to any notice under this section.
460 (3) Nothing in this chapter shall be construed to prevent
461 the tax collector, or any other public official, in his or her
462 discretion from giving additional notice in any form concerning
463 tax certificates and tax sales beyond the minimum requirements
464 of this chapter.
465
466 ================= T I T L E A M E N D M E N T ================
467 And the title is amended as follows:
468 Delete lines 2514 - 2528
469 and insert:
470 197.482, 197.492, 197.552, and 197.582, F.S.; revising,
471 updating, and consolidating provisions of chapter 197, F.S.,
472 relating to definitions, tax collectors, lien of taxes, returns
473 and assessments, unpaid or omitted taxes, discounts, interest
474 rates, Department of Revenue responsibilities, tax bills,
475 judicial sales, prepayment of taxes, assessment rolls, duties of
476 tax collectors, tax notices, delinquent taxes, lienholders,
477 special assessments, non-ad valorem assessments, tax payments,
478 distribution of taxes, advertisements of property with
479 delinquent taxes, attachment, delinquent personal property
480 taxes, sales of property, tax certificates, tax deeds, and tax
481 sales; amending s. 197.502, F.S.; revising provisions relating
482 to applications for tax deeds; providing notice requirements;
483 providing payment requirements; authorizing the tax collector to
484 charge a fee to cover the costs to the tax collector for
485 electronic tax deed programs or services; authorizing the tax
486 collector to charge the county a fee for tax deed applications;
487 deleting opening bid requirements for the sale of tax deeds on
488 homestead property when the applicant is holder of a tax sale
489 certificate; amending s. 197.542, F.S., deleting bid
490 requirements relating to the purchase of homestead property at
491 public auction; amending s. 197.522, F.S., providing notice
492 requirements for the sale of homestead property due to
493 nonpayment of taxes; creating s. 197.146, F.S.; authorizing tax