CS/HB 695

1	A bill to be entitled
2	An act relating to tax collections, sales, and liens;
3	amending ss. 197.102, 197.122, 197.123, 197.162, 197.172,
4	197.182, 197.222, 197.2301, 197.322, 197.332, 197.343,
5	197.344, 197.3635, 197.373, 197.402, 197.403, 197.413,
6	197.414, 197.4155, 197.416, 197.417, 197.432, 197.4325,
7	197.442, 197.443, 197.462, 197.472, 197.473, 197.482,
8	197.492, 197.552, and 197.582, F.S.; revising, updating,
9	and consolidating provisions of ch. 197, F.S., relating to
10	definitions, tax collectors, lien of taxes, returns and
11	assessments, unpaid or omitted taxes, discounts, interest
12	rates, Department of Revenue responsibilities, tax bills,
13	judicial sales, prepayment of taxes, assessment rolls,
14	duties of tax collectors, tax notices, delinquent taxes,
15	lienholders, special assessments, non-ad valorem
16	assessments, tax payments, distribution of taxes,
17	advertisements of property with delinquent taxes,
18	attachment, delinquent personal property taxes, sales of
19	property, tax certificates, tax deeds, and tax sales;
20	amending s. 197.502, F.S.; revising provisions relating to
21	applications for tax deeds; providing notice requirements;
22	providing payment requirements; authorizing the tax
23	collector to charge a fee to cover the costs to the tax
24	collector for electronic tax deed programs or services;
25	authorizing the tax collector to charge the county a fee
26	for tax deed applications; deleting opening bid
27	requirements for the sale of tax deeds on homestead
28	property when the applicant is holder of a tax sale
29	certificate; amending s. 197.542, F.S.; revising bid
30	requirements relating to the purchase of homestead
31	property at public auction; creating s. 197.146, F.S.;
32	authorizing tax collectors to issue certificates of
33	correction to tax rolls and outstanding delinquent taxes
34	for uncollectable personal property accounts; requiring
35	the tax collector to notify the property appraiser;
36	providing construction; creating ss. 197.2421 and
37	197.2423, F.S., renumbering and amending ss. 197.253,
38	197.303, and 197.3071, F.S., and amending ss. 197.243,
39	197.252, 197.254, 197.262, 197.263, 197.272, 197.282,
40	197.292, 197.301, and 197.312, F.S.; revising, updating,
41	and consolidating provisions of ch. 197, F.S., relating to
42	deferral of tax payments for real property, homestead
43	property, recreational and commercial working waterfront
44	property, and affordable rental property; creating s.
45	197.4725, F.S.; providing authorization and requirements
46	for purchase of county-held tax certificates; specifying
47	required amounts to be paid; providing for fees; providing
48	for electronic services; providing requirements and
49	procedures for issuing new tax certificates; amending s.
50	192.0105, F.S.; providing conditions under which a
51	taxpayer is deemed to have waived a right to know;
52	clarifying a taxpayer's right to redeem real property and
53	tax certificates; clarifying that a property owner may not
54	be contacted by the holder of a tax sale certificate for 2
55	years from the date the certificate is issued; providing
56	that s. 197.122, F.S., applies in certain circumstances;
57	providing for the obligation of the property owner to
58	obtain certain information; correcting cross-references;
59	amending ss. 194.011, 194.013, and 196.011, F.S.;
60	correcting cross-references; creating s. 197.603, F.S.;
61	providing legislative intent; repealing s. 197.202, F.S.,
62	relating to destruction of 20-year-old tax receipts;
63	repealing s. 197.242, F.S., relating to a short title;
64	repealing ss. 197.304, 197.3041, 197.3042, 197.3043,
65	197.3044, 197.3045, 197.3046, 197.3047, 197.307, 197.3072,
66	197.3073, 197.3074, 197.3075, 197.3076, 197.3077,
67	197.3078, and 197.3079, F.S., relating to deferrals of tax
68	payments; providing an effective date.
69
70	Be It Enacted by the Legislature of the State of Florida:
71
72	Section 1.  Section 197.102, Florida Statutes, is amended
73	to read:
74	197.102  Definitions.--As used in this chapter, the
75	following definitions apply, unless the context clearly requires
76	otherwise:
77	(1)  "Awarded" means the time when the tax collector or the
78	tax collector's designee determines and announces verbally or
79	through the closing of the bid process in an electronic auction
80	that a buyer has placed the winning bid at a tax certificate
81	sale.
82	(2)(1)  "Department," unless otherwise specified, means the
83	Department of Revenue.
84	(3)(2)  "Omitted taxes" means those taxes which have not
85	been extended on the tax roll against a parcel of property after
86	the property has been placed upon the list of lands available
87	for taxes pursuant to s. 197.502.
88	(4)  "Proxy bidding" means a method of bidding by which a
89	bidder authorizes an agent, whether an individual or an
90	electronic agent, to place bids on his or her behalf.
91	(5)  "Random number generator" means a computational device
92	designed to generate a sequence of numbers that lack any pattern
93	and is used to resolve a tie when multiple bidders have bid the
94	same lowest amount by assigning a number to each of the tied
95	bidders and randomly determining which one of those numbers is
96	the winner.
97	(6)(3)  "Tax certificate" means a paper or electronic legal
98	document, representing unpaid delinquent real property taxes,
99	non-ad valorem assessments, including special assessments,
100	interest, and related costs and charges, issued in accordance
101	with this chapter against a specific parcel of real property and
102	becoming a first lien thereon, superior to all other liens,
103	except as provided by s. 197.573(2).
104	(7)(4)  "Tax notice" means the paper or electronic tax bill
105	sent to taxpayers for payment of any taxes or special
106	assessments collected pursuant to this chapter, or the bill sent
107	to taxpayers for payment of the total of ad valorem taxes and
108	non-ad valorem assessments collected pursuant to s. 197.3632.
109	(8)(5)  "Tax receipt" means the paid tax notice.
110	(9)(6)  "Tax rolls" and "assessment rolls" are synonymous
111	and mean the rolls prepared by the property appraiser pursuant
112	to chapter 193 and certified pursuant to s. 193.122.
113	(10)(7)  However, when a local government uses the method
114	set forth in s. 197.3632, the following definitions shall apply:
115	(a)  "Ad valorem tax roll" means the roll prepared by the
116	property appraiser and certified to the tax collector for
117	collection.
118	(b)  "Non-ad valorem assessment roll" means a roll prepared
119	by a local government and certified to the tax collector for
120	collection.
121	Section 2.  Section 197.122, Florida Statutes, is amended
122	to read:
123	197.122  Lien of taxes; dates; application.--
124	(1)  All taxes imposed pursuant to the State Constitution
125	and laws of this state shall be a first lien, superior to all
126	other liens, on any property against which the taxes have been
127	assessed and shall continue in full force from January 1 of the
128	year the taxes were levied until discharged by payment or until
129	barred under chapter 95. If All personal property tax liens, to
130	the extent that the property to which the lien applies cannot be
131	located in the county or to the extent that the sale of the
132	property is insufficient to pay all delinquent taxes, interest,
133	fees, and costs due, a personal property tax lien shall apply be
134	liens against all other personal property of the taxpayer in the
135	county. However, a lien such liens against other personal
136	property does shall not apply against such property that which
137	has been sold, and is such liens against other personal property
138	shall be subordinate to any valid prior or subsequent liens
139	against such other property. An No act of omission or commission
140	on the part of a any property appraiser, tax collector, board of
141	county commissioners, clerk of the circuit court, or county
142	comptroller, or their deputies or assistants, or newspaper in
143	which an any advertisement of sale may be published does not
144	shall operate to defeat the payment of taxes, interest, fees,
145	and costs due and; but any acts of omission or commission may be
146	corrected at any time by the officer or party responsible for
147	them in the same like manner as provided by law for performing
148	acts in the first place., and When so corrected, they shall be
149	considered construed as valid ab initio and do not shall in no
150	way affect any process by law for the enforcement of the
151	collection of the any tax. All owners of property are shall be
152	held to know that taxes are due and payable annually and are
153	responsible for charged with the duty of ascertaining the amount
154	of current and delinquent taxes and paying them before April 1
155	of the year following the year in which taxes are assessed. No
156	sale or conveyance of real or personal property for nonpayment
157	of taxes shall be held invalid except upon proof that:
158	(a)  The property was not subject to taxation;
159	(b)  The taxes were had been paid before the sale of
160	personal property; or
161	(c)  The real property was had been redeemed before receipt
162	by the clerk of the court of full payment for the execution and
163	delivery of a deed based upon a certificate issued for
164	nonpayment of taxes, including all recording fees and
165	documentary stamps.
166	(2)  A lien created through the sale of a tax certificate
167	may not be foreclosed or enforced in any manner except as
168	prescribed in this chapter.
169	(3)  A property appraiser shall may also correct a material
170	mistake of fact relating to an essential condition of the
171	subject property to reduce an assessment that if to do so
172	requires only the exercise of judgment as to the effect of the
173	mistake of fact on the assessed or taxable value of that mistake
174	of fact.
175	(a)  As used in this subsection, the term "an essential
176	condition of the subject property" means a characteristic of the
177	subject parcel, including only:
178	1.  Environmental restrictions, zoning restrictions, or
179	restrictions on permissible use;
180	2.  Acreage;
181	3.  Wetlands or other environmental lands that are or have
182	been restricted in use because of such environmental features;
183	4.  Access to usable land;
184	5.  Any characteristic of the subject parcel which
185	characteristic, in the property appraiser's opinion, caused the
186	appraisal to be clearly erroneous; or
187	6.  Depreciation of the property that was based on a latent
188	defect of the property which existed but was not readily
189	discernible by inspection on January 1, but not depreciation
190	resulting from any other cause.
191	(b)  The material mistake of fact must may be corrected by
192	the property appraiser, in the same like manner as provided by
193	law for performing the act in the first place, only within 1
194	year after the approval of the tax roll pursuant to s. 193.1142,
195	and, if when so corrected, the act becomes valid ab initio and
196	does not affect in no way affects any process by law for the
197	enforcement of the collection of the any tax. If the such a
198	correction results in a refund of taxes paid on the basis of an
199	erroneous assessment included contained on the current year's
200	tax roll for years beginning January 1, 1999, or later, the
201	property appraiser, at his or her option, may request that the
202	department to pass upon the refund request pursuant to s.
203	197.182 or may submit the correction and refund order directly
204	to the tax collector for action in accordance with the notice
205	provisions of s. 197.182(2). Corrections to tax rolls for prior
206	years which would result in refunds must be made pursuant to s.
207	197.182.
208	Section 3.  Section 197.123, Florida Statutes, is amended
209	to read:
210	197.123  Correcting Erroneous returns; notification of
211	property appraiser.--If a any tax collector has reason to
212	believe that a any taxpayer has filed an erroneous or incomplete
213	statement of her or his personal property or has not disclosed
214	returned the full amount of all of her or his property subject
215	to taxation, the collector shall notify the property appraiser
216	of the erroneous or incomplete statement.
217	Section 4.  Section 197.146, Florida Statutes, is created
218	to read:
219	197.146  Uncollectable personal property taxes; correction
220	of tax roll.--A tax collector who determines that a tangible
221	personal property account is uncollectable may issue a
222	certificate of correction for the current tax roll and any
223	outstanding delinquent taxes. The tax collector shall notify the
224	property appraiser that the account is invalid, and the
225	assessment shall not be certified for a future tax roll. An
226	uncollectable account includes, but is not limited to, an
227	account on property that was originally assessed but cannot be
228	found to seize and sell for the payment of taxes and includes
229	other personal property of the owner as authorized by s.
230	197.413(8) and (9).
231	Section 5.  Section 197.162, Florida Statutes, is amended
232	to read:
233	197.162  Tax discount payment periods Discounts; amount and
234	time.--
235	(1)  For On all taxes assessed on the county tax rolls and
236	collected by the county tax collector, discounts for payments
237	made prior to delinquency early payment thereof shall be at the
238	rate of 4 percent in the month of November or at any time within
239	30 days after the mailing of the original tax notice; 3 percent
240	in the following month of December; 2 percent in the following
241	month of January; 1 percent in the following month of February;
242	and zero percent in the following month of March or within 30
243	days prior to the date of delinquency if the date of delinquency
244	is after April 1.
245	(2)  If When a taxpayer makes a request to have the
246	original tax notice corrected, the discount rate for early
247	payment applicable at the time of the request for correction is
248	made shall apply for 30 days after the mailing of the corrected
249	tax notice.
250	(3)  A discount rate shall apply at the rate of 4 percent
251	shall apply for 30 days after the mailing of a tax notice
252	resulting from the action of a value adjustment board.
253	Thereafter, the regular discount periods shall apply.
254	(4)  If the For the purposes of this section, when a
255	discount period ends on a Saturday, Sunday, or legal holiday,
256	the discount period, including the zero-percent period, shall be
257	extended to the next working day, if payment is delivered to the
258	a designated collection office of the tax collector.
259	Section 6.  Subsections (2) and (4) of section 197.172,
260	Florida Statutes, are amended to read:
261	197.172  Interest rate; calculation and minimum.--
262	(2)  The maximum rate of interest on a tax certificate
263	shall be 18 percent per year; however, a tax certificate shall
264	not bear interest nor shall the mandatory charge as provided by
265	s. 197.472(2) be levied during the 60-day period of time from
266	the date of delinquency, except the 3 percent mandatory charge
267	under subsection (1). No tax certificate sold before March 23,
268	1992, shall bear interest nor shall the mandatory charge as
269	provided by s. 197.472(2) be levied in excess of the interest or
270	charge provided herein, except as to those tax certificates upon
271	which the mandatory charge as provided by s. 197.472(2) shall
272	have been collected and paid.
273	(4)  Interest shall be calculated Except as provided in s.
274	197.262 with regard to deferred payment tax certificates,
275	interest to be accrued pursuant to this chapter shall be
276	calculated monthly from the first day of each month.
277	Section 7.  Subsections (1), (2), and (3) of section
278	197.182, Florida Statutes, are amended to read:
279	197.182  Department of Revenue to pass upon and order
280	refunds.--
281	(1)(a)  Except as provided in paragraphs paragraph (b),
282	(c), and (d), the department shall pass upon and order refunds
283	when payment of taxes assessed on the county tax rolls has been
284	made voluntarily or involuntarily under any of the following
285	circumstances:
286	1.  When an overpayment has been made.
287	2.  When a payment has been made when no tax was due.
288	3.  When a bona fide controversy exists between the tax
289	collector and the taxpayer as to the liability of the taxpayer
290	for the payment of the tax claimed to be due, the taxpayer pays
291	the amount claimed by the tax collector to be due, and it is
292	finally adjudged by a court of competent jurisdiction that the
293	taxpayer was not liable for the payment of the tax or any part
294	thereof.
295	4.  When a payment has been made in error by a taxpayer to
296	the tax collector due to application of payment to an erroneous
297	parcel or misinformation provided by the property appraiser or
298	tax collector, if, within 12 24 months of the date of the
299	erroneous payment and prior to any transfer of the assessed
300	property to a third party for consideration, the party seeking a
301	refund makes demand for reimbursement of the erroneous payment
302	upon the owner of the property on which the taxes were
303	erroneously paid and reimbursement of the erroneous payment is
304	not received within 45 days after such demand. The demand for
305	reimbursement shall be sent by certified mail, return receipt
306	requested, and a copy thereof shall be sent to the tax
307	collector. If the payment was made in error by the taxpayer
308	because of an error in the tax notice sent to the taxpayer,
309	refund must be made as provided in paragraph (d) subparagraph
310	(b)2.
311	5.  When any payment has been made for tax certificates
312	that are subsequently corrected or are subsequently determined
313	to be void under s. 197.443.
314	(b)1.  Those Refunds that have been ordered by a court and
315	those refunds that do not result from changes made in the
316	assessed value on a tax roll certified to the tax collector
317	shall be made directly by the tax collector without order from
318	the department and shall be made from undistributed funds
319	without approval of the various taxing authorities.
320	(c)  Overpayments in the amount of $10 $5 or less may be
321	retained by the tax collector unless a written claim for a
322	refund is received from the taxpayer. Overpayments over $10 $5
323	resulting from taxpayer error, if determined within 12 months
324	the 4-year period of limitation, shall are to be automatically
325	refunded to the taxpayer. Such refunds do not require approval
326	from the department.
327	(d)2.  If When a payment has been made in error by a
328	taxpayer to the tax collector because of an error in the tax
329	notice sent to the taxpayer, refund must be made directly by the
330	tax collector and does not require approval from the department.
331	At the request of the taxpayer, the amount paid in error may be
332	applied by the tax collector to the taxes for which the taxpayer
333	is actually liable.
334	(e)(c)  Claims for refunds shall be made in accordance with
335	the rules of the department. A No refund may not shall be
336	granted unless a claim for the refund is made therefor within 4
337	years after of January 1 of the tax year for which the taxes
338	were paid.
339	(f)(d)  Upon receipt of the department's written denial of
340	a the refund, the tax collector shall issue the denial in
341	writing to the taxpayer.
342	(g)(e)  If funds are available from current receipts and,
343	subject to subsection (3) and, if a refund is approved, the
344	taxpayer shall is entitled to receive a refund within 100 days
345	after a claim for refund is made, unless the tax collector,
346	property appraiser, or department states good cause for
347	remitting the refund after that date. The times stated in this
348	paragraph and paragraphs (h) (f) through (l) (j) are directory
349	and may be extended by a maximum of an additional 60 days if
350	good cause is stated.
351	(h)(f)  If the taxpayer contacts the property appraiser
352	first, the property appraiser shall refer the taxpayer to the
353	tax collector.
354	(i)(g)  If a correction to the roll by the property
355	appraiser is required as a condition for the refund, the tax
356	collector shall, within 30 days, advise the property appraiser
357	of the taxpayer's application for a refund and forward the
358	application to the property appraiser.
359	(j)(h)  The property appraiser has 30 days after receipt of
360	the form from the tax collector to correct the roll if a
361	correction is permissible by law. By the end of After the 30-day
362	period 30 days, the property appraiser shall immediately advise
363	the tax collector in writing whether or not the roll has been
364	corrected, stating the reasons why the roll was corrected or not
365	corrected.
366	(k)(i)  If the refund requires is not one that can be
367	directly acted upon by the tax collector, for which an order
368	from the department is required, the tax collector shall forward
369	the claim for refund to the department upon receipt of the
370	correction from the property appraiser or 30 days after the
371	claim for refund, whichever occurs first. This provision does
372	not apply to corrections resulting in refunds of less than
373	$2,500 $400, which the tax collector shall make directly,
374	without order from the department, and from undistributed funds,
375	and may make without approval of the various taxing authorities.
376	(l)(j)  The department shall approve or deny all refunds
377	within 30 days after receiving a from the tax collector the
378	claim for refund from the tax collector, unless good cause is
379	stated for delaying the approval or denial beyond that date.
380	(m)(k)  Subject to and after meeting the requirements of s.
381	194.171 and this section, an action to contest a denial of
382	refund must may not be brought within later than 60 days after
383	the date the tax collector mails issues the denial to the
384	taxpayer, which notice must be sent by certified mail, or 4
385	years after January 1 of the year for which the taxes were paid,
386	whichever is later.
387	(n)(l)  In computing any time period under this section, if
388	when the last day of the period is a Saturday, Sunday, or legal
389	holiday, the period is to be extended to the next working day.
390	(2)(a)  If When the department orders a refund, the
391	department it shall forward a copy of its order to the tax
392	collector who shall then determine the pro rata share due by
393	each taxing authority. The tax collector shall make the refund
394	from undistributed funds held for that taxing authority and
395	shall identify such refund as a reduction in the next
396	distribution. If there are insufficient undistributed funds for
397	the refund, the tax collector shall notify the taxing authority
398	of the shortfall. The taxing authority shall: and certify to the
399	county, the district school board, each municipality, and the
400	governing body of each taxing district, their pro rata shares of
401	such refund, the reason for the refund, and the date the refund
402	was ordered by the department.
403	(b)  The board of county commissioners, the district school
404	board, each municipality, and the governing body of each taxing
405	district shall comply with the order of the department in the
406	following manner:
407	1.  Authorize the tax collector to make refund from
408	undistributed funds held for that taxing authority by the tax
409	collector;
410	(a)2.  Authorize the tax collector to make refund and
411	forward to the tax collector its pro rata share of the refund
412	from currently budgeted funds, if available; or
413	(b)3.  Notify the tax collector that the taxing authority
414	does not have funds currently available and provide for the
415	payment of the refund in its budget for the ensuing year funds
416	for the payment of the refund.
417	(3)  A refund ordered by the department pursuant to this
418	section shall be made by the tax collector in one aggregate
419	amount composed of all the pro rata shares of the several taxing
420	authorities concerned, except that a partial refund is allowed
421	when one or more of the taxing authorities concerned do not have
422	funds currently available to pay their pro rata shares of the
423	refund and this would cause an unreasonable delay in the total
424	refund. A statement by the tax collector explaining the refund
425	shall accompany the refund payment. When taxes become delinquent
426	as a result of a refund pursuant to subparagraph (1)(a)4. or
427	paragraph (1)(d) subparagraph (1)(b)2., the tax collector shall
428	notify the property owner that the taxes have become delinquent
429	and that a tax certificate will be sold if the taxes are not
430	paid within 30 days after the date of delinquency.
431	Section 8.  Subsections (1), (3), and (5) of section
432	197.222, Florida Statutes, are amended to read:
433	197.222  Prepayment of estimated tax by installment
434	method.--
435	(1)  Taxes collected pursuant to this chapter may be
436	prepaid in installments as provided in this section. A taxpayer
437	may elect to prepay by installments for each tax notice for with
438	taxes estimated to be more than $100. A taxpayer who elects to
439	prepay taxes shall make payments based upon an estimated tax
440	equal to the actual taxes levied upon the subject property in
441	the prior year. To prepay by installments, the Such taxpayer
442	shall complete and file an application for each tax notice to
443	prepay such taxes by installment with the tax collector on or
444	before April 30 prior to May 1 of the year in which the taxpayer
445	elects to prepay the taxes in installments pursuant to this
446	section. The application shall be made on forms supplied by the
447	department and provided to the taxpayer by the tax collector.
448	After submission of an initial application, a taxpayer is shall
449	not be required to submit additional annual applications as long
450	as he or she continues to elect to prepay taxes in installments
451	pursuant to this section. However, if in any year the taxpayer
452	does not so elect, reapplication is shall be required for a
453	subsequent election to do so. Installment payments shall be made
454	according to the following schedule:
455	(a)  The first payment of one-quarter of the total amount
456	of estimated taxes due must shall be made by not later than June
457	30 of the year in which the taxes are assessed. A 6-percent
458	discount applied against the amount of the installment shall be
459	granted for such payment. The tax collector may accept a late
460	payment of the first installment through July 31, and the under
461	this paragraph within 30 days after June 30; such late payment
462	must be accompanied by a penalty of 5 percent of the amount of
463	the installment due.
464	(b)  The second payment of one-quarter of the total amount
465	of estimated taxes must due shall be made by not later than
466	September 30 of the year in which the taxes are assessed. A 4.5-
467	percent discount applied against the amount of the installment
468	shall be granted for such payment.
469	(c)  The third payment of one-quarter of the total amount
470	of estimated taxes due, plus one-half of any adjustment made
471	pursuant to a determination of actual tax liability, must shall
472	be made by not later than December 31 of the year in which taxes
473	are assessed. A 3-percent discount applied against the amount of
474	the installment shall be granted for such payment.
475	(d)  The fourth payment of one-quarter of the total amount
476	of estimated taxes due, plus one-half of any adjustment made
477	pursuant to a determination of actual tax liability, must shall
478	be made by not later than March 31 following the year in which
479	taxes are assessed. A No discount may not shall be granted for
480	such payment.
481	(e)  If For purposes of this section, when an installment
482	due date falls on a Saturday, Sunday, or legal holiday, the due
483	date for the installment is shall be the next working day, if
484	the installment payment is delivered to a designated collection
485	office of the tax collector. Taxpayers making such payment shall
486	be entitled to the applicable discount rate authorized in this
487	section.
488	(3)  Upon receiving a taxpayer's application for
489	participation in the prepayment installment plan, and the tax
490	collector shall mail to the taxpayer a statement of the
491	taxpayer's estimated tax liability which shall be equal to the
492	actual taxes levied on the subject property in the preceding
493	year; such statement shall indicate the amount of each quarterly
494	installment after application of the discount rates provided in
495	this section, and a payment schedule, based upon the schedule
496	provided in this section and furnished by the department. for
497	those taxpayers who participated in the prepayment installment
498	plan for the previous year and who are not required to reapply,
499	the tax collector shall send, in the same manner as described in
500	s. 197.322(3), a quarterly statement with the discount rates
501	provided in this section according to the payment schedule
502	provided by the department the statement shall be mailed by June
503	1. During the first month that the tax roll is open for payment
504	of taxes, the tax collector shall mail to the taxpayer a
505	statement which shows the amount of the remaining installment
506	payments to be made after application of the discount rates
507	provided in this section. The postage or cost of electronic
508	mailing shall be paid out of the general fund of the county,
509	upon statement thereof by the tax collector.
510	(5)  Notice of the right to prepay taxes pursuant to this
511	section shall be provided with the notice of taxes. The Such
512	notice shall inform the taxpayer of the right to prepay taxes in
513	installments, and that application forms can be obtained from
514	the tax collector, and shall state that reapplication is not
515	necessary if the taxpayer participated in the prepayment
516	installment plan for the previous year. The application forms
517	shall be provided by the department and shall be mailed by the
518	tax collector to those taxpayers requesting an application.
519	Section 9.  Subsections (3) and (9) of section 197.2301,
520	Florida Statutes, are amended to read:
521	197.2301  Payment of taxes prior to certified roll
522	procedure.--
523	(3)  Immediately upon receipt of the property appraiser's
524	certification under subsection (2), the tax collector shall
525	publish a notice cause to be published in a newspaper of general
526	circulation in the county and shall prominently post at the
527	courthouse door a notice that the tax roll will not be certified
528	for collection before prior to January 1 and that payments of
529	estimated taxes may be made will be allowed by those taxpayers
530	who submit tender payment to the collector on or before December
531	31.
532	(9)  After the discount has been applied to the estimated
533	taxes paid and it is determined that an underpayment or
534	overpayment has occurred, the following shall apply:
535	(a)  If the amount of underpayment or overpayment is $10 $5
536	or less, then no additional billing or refund is required except
537	as determined by the tax collector.
538	(b)  If the amount of overpayment is more than $10 $5, the
539	tax collector shall immediately refund to the person who paid
540	the estimated tax the amount of overpayment. Department of
541	Revenue approval is shall not be required for such the refund of
542	overpayment made pursuant to this subsection.
543	Section 10.  Section 197.2421, Florida Statutes, is created
544	to read:
545	197.2421  Property tax deferral.--
546	(1)  When a property owner applies for a property tax
547	deferral and meets the criteria established in this chapter, the
548	tax collector shall approve the deferral of such ad valorem
549	taxes and non-ad valorem assessments as is allowed under this
550	chapter.
551	(2)  Authorized property tax deferral programs are:
552	(a)  Homestead tax deferral.
553	(b)  Recreational and commercial working waterfront
554	deferral.
555	(c)  Affordable rental housing deferral.
556	(3)  Ad valorem taxes, non-ad valorem assessments, and
557	interest deferred pursuant to this chapter shall constitute a
558	prior lien and shall attach to the property in the same manner
559	as other tax liens. Deferred taxes, assessments, and interest,
560	however, shall be due, payable, and delinquent as provided in
561	this chapter.
562	Section 11.  Section 197.2423, Florida Statutes, is created
563	to read:
564	197.2423  Application for property tax deferral;
565	determination of approval or denial by tax collector.--
566	(1)  A property owner is responsible for submitting an
567	annual application for tax deferral with the county tax
568	collector on or before March 31 following the year in which the
569	taxes and non-ad valorem assessments are assessed.
570	(2)  Each applicant shall demonstrate compliance with the
571	requirements of this section.
572	(3)  The application for deferral shall be made upon a form
573	provided by the tax collector. The tax collector may require the
574	applicant to submit other evidence and documentation deemed
575	necessary in considering the application. The application form
576	shall advise the applicant:
577	(a)  Of the manner in which interest is computed.
578	(b)  Of the conditions needed to be met for approval.
579	(c)  Of the conditions under which deferred taxes,
580	assessments, and interest become due, payable, and delinquent.
581	(d)  That all deferrals pursuant to this section constitute
582	a lien on the applicant's property.
583	(4)  Each application shall include a list of all
584	outstanding liens on the property and the current value of each
585	lien.
586	(5)  Each applicant shall furnish proof of fire and
587	extended coverage insurance in an amount at least equal to the
588	total of all outstanding liens, including a lien for deferred
589	taxes, non-ad valorem assessments, and interest with a loss
590	payable clause to the tax collector.
591	(6)  The tax collector shall consider each annual
592	application for a tax deferral within 45 days after the
593	application is filed or as soon as practicable thereafter. The
594	tax collector shall exercise reasonable discretion based upon
595	applicable information available under this section. A tax
596	collector who finds that the applicant is entitled to the tax
597	deferral shall approve the application and maintain the deferral
598	records until the tax lien is satisfied.
599	(7)  For approved deferrals, the date used in determining
600	taxes due, net of discounts for early payment as provided in s.
601	197.162, is the date the tax collector received the application
602	for tax deferral.
603	(8)  The tax collector shall notify the property appraiser
604	in writing of those parcels for which taxes have been deferred.
605	(9)  A tax deferral may not be granted if:
606	(a)  The total amount of deferred taxes, non-ad valorem
607	assessments, and interest, plus the total amount of all other
608	unsatisfied liens on the property, exceeds 85 percent of the
609	just value of the property; or
610	(b)  The primary mortgage financing on the property is for
611	an amount that exceeds 70 percent of the just value of the
612	property.
613	(10)  A tax collector who finds that the applicant is not
614	entitled to the deferral shall send a notice of disapproval
615	within 45 days after the date the application is filed, citing
616	the reason for disapproval. The original notice of disapproval
617	shall be sent to the applicant and shall advise the applicant of
618	the right to appeal the decision to the value adjustment board
619	and shall inform the applicant of the procedure for filing such
620	an appeal.
621	Section 12.  Section 197.253, Florida Statutes, is
622	renumbered as section 197.2425, Florida Statutes, and amended to
623	read:
624	197.2425 197.253  Appeal of denied Homestead tax deferral;
625	application.--An appeal of a denied tax deferral must be
626	submitted by the property owner
627	(1)  The application for deferral shall be made upon a form
628	prescribed by the department and furnished by the county tax
629	collector. The application form shall be signed upon oath by the
630	applicant before an officer authorized by the state to
631	administer oaths. The tax collector may, in his or her
632	discretion, require the applicant to submit such other evidence
633	and documentation as deemed necessary by the tax collector in
634	considering the application. The application form shall advise
635	the applicant of the manner in which interest is computed. Each
636	application form shall contain an explanation of the conditions
637	to be met for approval and the conditions under which deferred
638	taxes and interest become due, payable, and delinquent. Each
639	application shall clearly state that all deferrals pursuant to
640	this act shall constitute a lien on the applicant's homestead.
641	(2)(a)  The tax collector shall consider each annual
642	application for homestead tax deferral within 30 days of the day
643	the application is filed or as soon as practicable thereafter. A
644	tax collector who finds that the applicant is entitled to the
645	tax deferral shall approve the application and file the
646	application in the permanent records. A tax collector who finds
647	the applicant is not entitled to the deferral shall send a
648	notice of disapproval within 30 days of the filing of the
649	application, giving reasons therefor to the applicant, either by
650	personal delivery or by registered mail to the mailing address
651	given by the applicant and shall make return in the manner in
652	which such notice was served upon the applicant upon the
653	original notice thereof and file among the permanent records of
654	the tax collector's office. The original notice of disapproval
655	sent to the applicant shall advise the applicant of the right to
656	appeal the decision of the tax collector to the value adjustment
657	board and shall inform the applicant of the procedure for filing
658	such an appeal.
659	(b)  Appeals of the decision of the tax collector to the
660	value adjustment board shall be in writing on a form prescribed
661	by the department and furnished by the tax collector. The Such
662	appeal must shall be filed with the value adjustment board
663	within 30 20 days after the applicant's receipt of the notice of
664	disapproval. The value adjustment board shall review the
665	application and the evidence presented to the tax collector upon
666	which the applicant based his or her claim for tax deferral and,
667	at the election of the applicant, shall hear the applicant in
668	person, or by agent on the applicant's behalf, on his or her
669	right to homestead tax deferral. The value adjustment board
670	shall reverse the decision of the tax collector and grant a
671	homestead tax deferral to the applicant, if in its judgment the
672	applicant is entitled to the tax deferral thereto, or shall
673	affirm the decision of the tax collector. An Such action by of
674	the value adjustment board is shall be final unless the
675	applicant or tax collector files a de novo proceeding for a
676	declaratory judgment or other appropriate proceeding in the
677	circuit court of the county in which the property is located or
678	other lienholder, within 15 days after from the date of
679	disapproval of the application by the board, files in the
680	circuit court of the county in which the property is located, a
681	proceeding for a declaratory judgment or other appropriate
682	proceeding.
683	(3)  Each application shall contain a list of, and the
684	current value of, all outstanding liens on the applicant's
685	homestead.
686	(4)  For approved applications, the date of receipt by the
687	tax collector of the application for tax deferral shall be used
688	in calculating taxes due and payable net of discounts for early
689	payment as provided for by s. 197.162.
690	(5)  If such proof has not been furnished with a prior
691	application, each applicant shall furnish proof of fire and
692	extended coverage insurance in an amount which is in excess of
693	the sum of all outstanding liens and deferred taxes and interest
694	with a loss payable clause to the county tax collector.
695	(6)  The tax collector shall notify the property appraiser
696	in writing of those parcels for which taxes have been deferred.
697	(7)  The property appraiser shall promptly notify the tax
698	collector of denials of homestead application and changes in
699	ownership of properties that have been granted a tax deferral.
700	Section 13.  Section 197.243, Florida Statutes, is amended
701	to read:
702	197.243  Definitions relating to homestead property tax
703	deferral Act.--
704	(1)  "Household" means a person or group of persons living
705	together in a room or group of rooms as a housing unit, but the
706	term does not include persons boarding in or renting a portion
707	of the dwelling.
708	(2)  "Income" means the "adjusted gross income," as defined
709	in s. 62 of the United States Internal Revenue Code, of all
710	members of a household.
711	Section 14.  Section 197.252, Florida Statutes, is amended
712	to read:
713	197.252  Homestead tax deferral.--
714	(1)  Any person who is entitled to claim homestead tax
715	exemption under the provisions of s. 196.031(1) may apply elect
716	to defer payment of a portion of the combined total of the ad
717	valorem taxes and any non-ad valorem assessments and any
718	interest which would be covered by a tax certificate sold under
719	this chapter levied on that person's homestead by filing an
720	annual application for tax deferral with the county tax
721	collector on or before January 31 following the year in which
722	the taxes and non-ad valorem assessments are assessed. Any
723	applicant who is entitled to receive the homestead tax exemption
724	but has waived it for any reason shall furnish, with the
725	application for tax deferral, a certificate of eligibility to
726	receive the exemption. Such certificate shall be prepared by the
727	county property appraiser upon request of the taxpayer. It shall
728	be the burden of each applicant to affirmatively demonstrate
729	compliance with the requirements of this section.
730	(2)(a)  Approval of an application for homestead tax
731	deferral shall defer that portion of the combined total of ad
732	valorem taxes and any non-ad valorem assessments:
733	1.  That which would be covered by a tax certificate sold
734	under this chapter otherwise due and payable on the applicant's
735	homestead pursuant to s. 197.333 which exceeds 5 percent of the
736	applicant's household's income for the prior calendar year when
737	the applicant is younger than 65 years of age;
738	2.  That exceeds 3 percent of the applicant's household
739	income for the prior calendar year when the applicant is 65
740	years of age or older; or
741	3.  In its entirety when the applicant's household income:
742	a.  For the prior calendar year is less than $10,000; or
743	b.  Is less than the designated amount for the additional
744	homestead exemption pursuant to s. 196.075 and the applicant is
745	65 years of age or older. If any such applicant's household
746	income for the prior calendar year is less than $10,000,
747	approval of such application shall defer such ad valorem taxes
748	plus non-ad valorem assessments in their entirety.
749	(b)  If the applicant is 65 years of age or older, approval
750	of the application shall defer that portion of the ad valorem
751	taxes plus non-ad valorem assessments which exceeds 3 percent of
752	the applicant's household income for the prior calendar year. If
753	any applicant's household income for the prior calendar year is
754	less than $10,000, or is less than the amount of the household
755	income designated for the additional homestead exemption
756	pursuant to s. 196.075, and the applicant is 65 years of age or
757	older, approval of the application shall defer the ad valorem
758	taxes plus non-ad valorem assessments in their entirety.
759	(b)(c)  The household income of an applicant who applies
760	for a tax deferral before the end of the calendar year in which
761	the taxes and non-ad valorem assessments are assessed shall be
762	for the current year, adjusted to reflect estimated income for
763	the full calendar year period. The estimate of a full year's
764	household income shall be made by multiplying the household
765	income received to the date of application by a fraction, the
766	numerator being 365 and the denominator being the number of days
767	expired in the calendar year to the date of application.
768	(3)  The property appraiser shall promptly notify the tax
769	collector if there is a change in ownership or the homestead
770	exemption has been denied on property that has been granted a
771	tax deferral. No tax deferral shall be granted:
772	(a)  If the total amount of deferred taxes, non-ad valorem
773	assessments, and interest plus the total amount of all other
774	unsatisfied liens on the homestead exceeds 85 percent of the
775	assessed value of the homestead, or
776	(b)  If the primary mortgage financing on the homestead is
777	for an amount which exceeds 70 percent of the assessed value of
778	the homestead.
779	(4)  The amount of taxes, non-ad valorem assessments, and
780	interest deferred under this act shall accrue interest at a rate
781	equal to the semiannually compounded rate of one-half of 1
782	percent plus the average yield to maturity of the long-term
783	fixed-income portion of the Florida Retirement System
784	investments as of the end of the quarter preceding the date of
785	the sale of the deferred payment tax certificates; however, the
786	interest rate may not exceed 7 percent.
787	(5)  The taxes, non-ad valorem assessments, and interest
788	deferred pursuant to this act shall constitute a prior lien and
789	shall attach as of the date and in the same manner and be
790	collected as other liens for taxes, as provided for under this
791	chapter, but such deferred taxes, non-ad valorem assessments,
792	and interest shall only be due, payable, and delinquent as
793	provided in this act.
794	Section 15.  Section 197.303, Florida Statutes, is
795	renumbered as section 197.2524, Florida Statutes, and amended to
796	read:
797	197.2524 197.303  Ad valorem Tax deferral for recreational
798	and commercial working waterfront properties and affordable
799	rental housing property.--
800	(1)  The provisions of this section apply to: board of
801	county commissioners of any county or the governing authority of
802	any municipality may adopt an ordinance to allow for ad valorem
803	tax deferrals for
804	(a)  Recreational and commercial working waterfront
805	properties if the owners are engaging in the operation,
806	rehabilitation, or renovation of such properties in accordance
807	with guidelines established in this section.
808	(b)  Affordable rental housing, if the owners are engaging
809	in the operation, rehabilitation, or renovation of such
810	properties in accordance with the guidelines provided in part VI
811	of chapter 420.
812	(2)  The board of county commissioners of any county or the
813	governing authority of any the municipality may adopt an by
814	ordinance to may authorize the deferral of ad valorem taxation
815	and non-ad valorem assessments for recreational and commercial
816	working waterfront properties described in subsection (1).
817	(3)  The ordinance shall designate the percentage or amount
818	of the deferral and the type and location of the working
819	waterfront property and, including the type of public lodging
820	establishments, for which deferrals may be granted, which may
821	include any property meeting the provisions of s. 342.07(2),
822	which property may require the property be further required to
823	be located within a particular geographic area or areas of the
824	county or municipality. For working waterfront properties, the
825	ordinance may include the type of public lodging establishments,
826	including property meeting the requirements of s. 342.07(2),
827	which would qualify.
828	(4)  The ordinance must specify that such deferrals apply
829	only to taxes or assessments levied by the unit of government
830	granting the deferral. However, a deferral may not be granted
831	for the deferrals do not apply, however, to taxes or non-ad
832	valorem assessments defined in s. 197.3632(1)(d) levied for the
833	payment of bonds or for to taxes authorized by a vote of the
834	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
835	Constitution.
836	(5)  The ordinance must specify that any deferral granted
837	remains in effect regardless of any change in the authority of
838	the county or municipality to grant the deferral. In order to
839	retain the deferral, however, the use and ownership of the
840	property as a working waterfront must remain as it was when the
841	deferral was granted for be maintained over the period in for
842	which the deferral remains is granted.
843	(6)(a)  If an application for deferral is granted on
844	property that is located in a community redevelopment area, the
845	amount of taxes eligible for deferral shall be limited reduced,
846	as provided for in paragraph (b), if:
847	1.  The community redevelopment agency has previously
848	issued instruments of indebtedness that are secured by increment
849	revenues on deposit in the community redevelopment trust fund;
850	and
851	2.  Those instruments of indebtedness are associated with
852	the real property applying for the deferral.
853	(b)  If the provisions of paragraph (a) apply, the tax
854	deferral may shall not apply only to the an amount of taxes in
855	excess of equal to the amount that must be deposited into the
856	community redevelopment trust fund by the entity granting the
857	deferral based upon the taxable value of the property upon which
858	the deferral is being granted. Once all instruments of
859	indebtedness that existed at the time the deferral was
860	originally granted are no longer outstanding or have otherwise
861	been defeased, the provisions of this paragraph shall no longer
862	apply.
863	(c)  If a portion of the taxes on a property were not
864	eligible for deferral as provided in because of the provisions
865	of paragraph (b), the community redevelopment agency shall
866	notify the property owner and the tax collector 1 year before
867	the debt instruments that prevented said taxes from being
868	deferred are no longer outstanding or otherwise defeased.
869	(d)  The tax collector shall notify a community
870	redevelopment agency of any tax deferral that has been granted
871	on property located within the community redevelopment area of
872	that agency.
873	(e)  Issuance of debt obligation after the date a deferral
874	has been granted shall not reduce the amount of taxes eligible
875	for deferral.
876	Section 16.  Section 197.3071, Florida Statutes, is
877	renumbered as section 197.2526, Florida Statutes, and amended to
878	read:
879	197.2526 197.3071  Eligibility for tax deferral for
880	affordable rental housing property.--The tax deferral authorized
881	by s. 197.2524 this section is applicable only on a pro rata
882	basis to the ad valorem taxes levied on residential units within
883	a property which meet the following conditions:
884	(1)  Units for which the monthly rent along with taxes,
885	insurance, and utilities does not exceed 30 percent of the
886	median adjusted gross annual income as defined in s. 420.0004
887	for the households described in subsection (2).
888	(2)  Units that are occupied by extremely-low-income
889	persons, very-low-income persons, low-income persons, or
890	moderate-income persons as these terms are defined in s.
891	420.0004.
892	Section 17.  Section 197.254, Florida Statutes, is amended
893	to read:
894	197.254  Annual notification to taxpayer.--
895	(1)  The tax collector shall notify the taxpayer of each
896	parcel appearing on the real property assessment roll of the
897	right to defer payment of taxes and non-ad valorem assessments.
898	pursuant to ss. 197.242-197.312. Such notice shall be printed on
899	the back of envelopes used for mailing the notice of taxes
900	provided for by s. 197.322(3). Such notice of the right to defer
901	payment of taxes and non-ad valorem assessments shall read:
902
903	NOTICE TO TAXPAYERS ENTITLED
904	TO HOMESTEAD EXEMPTION
905
906	"If your income is low enough to meet certain conditions, you
907	may qualify for a deferred tax payment plan on homestead
908	property. An application to determine eligibility is available
909	in the county tax collector's office."
910	(2)  On or before November 1 of each year, the tax
911	collector shall notify each taxpayer to whom a tax deferral has
912	been previously granted of the accumulated sum of deferred
913	taxes, non-ad valorem assessments, and interest outstanding.
914	Section 18.  Section 197.262, Florida Statutes, is amended
915	to read:
916	197.262  Deferred payment tax certificates.--
917	(1)  The tax collector shall notify each local governing
918	body of the amount of taxes and non-ad valorem assessments
919	deferred which would otherwise have been collected for such
920	governing body. The county shall then, At the time of the tax
921	certificate sale held pursuant to s. 197.432, the tax collector
922	shall strike each certificate on which there are deferred taxes
923	off to the county. Certificates issued pursuant to this section
924	are exempt from the public sale of tax certificates held
925	pursuant to s. 197.432.
926	(2)  The certificates so held by the county shall bear
927	interest at a rate equal to the semiannually compounded rate of
928	0.5 percent plus the average yield to maturity of the long-term
929	fixed-income portion of the Florida Retirement System
930	investments as of the end of the quarter preceding the date of
931	the sale of the deferred payment tax certificates; however, the
932	interest rate may not exceed 7 9.5 percent.
933	Section 19.  Section 197.263, Florida Statutes, is amended
934	to read:
935	197.263  Change in ownership or use of property.--
936	(1)  If In the event that there is a change in use or
937	ownership of tax-deferred property such that the owner is no
938	longer eligible for the tax deferral granted entitled to claim
939	homestead exemption for such property pursuant to s. 196.031(1),
940	or the owner such person fails to maintain the required fire and
941	extended insurance coverage, the total amount of deferred taxes
942	and interest for all previous years shall be due and payable
943	November 1 of the year in which the change in use occurs or on
944	the date failure to maintain insurance occurs and shall be
945	delinquent on April 1 of the year following the year in which
946	the change in use or failure to maintain insurance occurs.
947	However, if the change in ownership is to a surviving spouse and
948	the spouse is eligible to maintain the tax deferral on such
949	property, the surviving spouse may continue the deferment of
950	previously deferred taxes and interest pursuant to this chapter.
951	(2)  In the event that there is a change in ownership of
952	tax-deferred property, the total amount of deferred taxes and
953	interest for all previous years shall be due and payable on the
954	date the change in ownership takes place and shall be delinquent
955	on April 1 following said date. When, however, the change in
956	ownership is to a surviving spouse and such spouse is eligible
957	to claim homestead exemption on such property pursuant to s.
958	196.031(1), such surviving spouse may continue the deferment of
959	previously deferred taxes and interest pursuant to the
960	provisions of this act.
961	(2)(3)  Whenever the property appraiser discovers that
962	there has been a change in the ownership or use of property
963	which has been granted a tax deferral, the property appraiser
964	shall notify the tax collector in writing of the date such
965	change occurs, and the tax collector shall collect any taxes,
966	assessments, and interest due or delinquent.
967	(3)(4)  During any year in which the total amount of
968	deferred taxes, interest, and all other unsatisfied liens on the
969	homestead exceeds 85 percent of the just assessed value of the
970	homestead, the tax collector shall immediately notify the owner
971	of the property on which taxes and interest have been deferred
972	that the portion of taxes and interest which exceeds 85 percent
973	of the just assessed value of the homestead shall be due and
974	payable within 30 days after of receipt of the notice is sent.
975	Failure to pay the amount due shall cause the total amount of
976	deferred taxes and interest to become delinquent.
977	(4)(5)  Each year, upon notification, each owner of
978	property on which taxes and interest have been deferred shall
979	submit to the tax collector a list of, and the current value of,
980	all outstanding liens on the owner's homestead. Failure to
981	respond to this notification within 30 days shall cause the
982	total amount of deferred taxes and interest to become payable
983	within 30 days.
984	(5)(6)  If In the event deferred taxes become delinquent
985	under this chapter, then on or before June 1 following the date
986	the taxes become delinquent, the tax collector shall sell a tax
987	certificate for the delinquent taxes and interest in the manner
988	provided by s. 197.432.
989	Section 20.  Section 197.272, Florida Statutes, is amended
990	to read:
991	197.272  Prepayment of deferred taxes.--
992	(1)  All or part of the deferred taxes and accrued interest
993	may at any time be paid to the tax collector. Any payment that
994	is less than the total amount due may not apply to a portion of
995	a full year's deferred taxes, assessments, and interest. by:
996	(a)  The owner of the property or the spouse of the owner.
997	(b)  The next of kin of the owner, heir of the owner, child
998	of the owner, or any person having or claiming a legal or
999	equitable interest in the property, provided no objection is
1000	made by the owner within 30 days after the tax collector
1001	notifies the owner of the fact that such payment has been
1002	tendered.
1003	(2)  Any partial payment made pursuant to this section
1004	shall be applied first to accrued interest.
1005	Section 21.  Section 197.282, Florida Statutes, is amended
1006	to read:
1007	197.282  Distribution of payments.--When any deferred
1008	taxes, assessments, or interest is collected, the tax collector
1009	shall maintain a record of the payment, setting forth a
1010	description of the property and the amount of taxes or interest
1011	collected for such property. The tax collector shall distribute
1012	payments received in accordance with the procedures for
1013	distribution of ad valorem taxes, non-ad valorem assessments, or
1014	redemption moneys as prescribed in this chapter.
1015	Section 22.  Section 197.292, Florida Statutes, is amended
1016	to read:
1017	197.292  Construction.--Nothing in this chapter act shall
1018	be construed to prevent the collection of personal property
1019	taxes that: which
1020	(1)  Become a lien against tax-deferred property;,
1021	(2)  Defer payment of special assessments to benefited
1022	property other than those specifically allowed to be deferred;,
1023	or
1024	(3)  Affect any provision of any mortgage or other
1025	instrument relating to property requiring a person to pay ad
1026	valorem taxes or non-ad valorem assessments.
1027	Section 23.  Section 197.301, Florida Statutes, is amended
1028	to read:
1029	197.301  Penalties.--
1030	(1)  The following penalties shall be imposed on any person
1031	who willfully files information required under s. 197.252 or s.
1032	197.263 which is incorrect:
1033	(a)  The Such person shall pay the total amount of deferred
1034	taxes, non-ad valorem assessments, and interest deferred, which
1035	amount shall immediately become due.;
1036	(b)  The Such person shall be disqualified from filing a
1037	homestead tax deferral application for the next 3 years.; and
1038	(c)  The Such person shall pay a penalty of 25 percent of
1039	the total amount of deferred taxes, non-ad valorem assessments,
1040	and interest deferred.
1041	(2)  Any person against whom the penalties prescribed in
1042	this section have been imposed may appeal the penalties imposed
1043	to the value adjustment board within 30 days after said
1044	penalties are imposed.
1045	Section 24.  Section 197.312, Florida Statutes, is amended
1046	to read:
1047	197.312  Payment by mortgagee.--If any mortgagee elects
1048	shall elect to pay the taxes when an applicant qualifies for tax
1049	deferral, then such election does shall not give the mortgagee
1050	the right to foreclose.
1051	Section 25.  Section 197.322, Florida Statutes, is amended
1052	to read:
1053	197.322  Delivery of ad valorem tax and non-ad valorem
1054	assessment rolls; notice of taxes; publication and mail.--
1055	(1)  The property appraiser shall deliver to the tax
1056	collector the certified assessment roll along with his or her
1057	warrant and recapitulation sheet.
1058	(2)  The tax collector shall on November 1, or as soon as
1059	the assessment roll is open for collection, publish a notice in
1060	a local newspaper that the tax roll is open for collection.
1061	(3)  Within 20 working days after receipt of the certified
1062	ad valorem tax roll and the non-ad valorem assessment rolls, the
1063	tax collector shall send mail to each taxpayer appearing on such
1064	said rolls, whose post office address is known to him or her, a
1065	tax notice stating the amount of current taxes due, from the
1066	taxpayer and, if applicable, the fact that back taxes remain
1067	unpaid and advising the taxpayer of the discounts allowed for
1068	early payment, and a notice that delinquent taxes are
1069	outstanding, if applicable. Pursuant to s. 197.3632, the form of
1070	the notice of non-ad valorem assessments and notice of ad
1071	valorem taxes shall be as provided in s. 197.3635 and no other
1072	form shall be used, notwithstanding the provisions of s.
1073	195.022. The tax collector may send such notice electronically
1074	or by postal mail. Electronic transmission may only be used with
1075	the express consent of the property owner. Electronic
1076	transmission of tax notices may be sent earlier but shall not be
1077	sent later than the postal mailing of the notices. If the notice
1078	of taxes is sent electronically and is returned as
1079	undeliverable, a second notice may be sent through postal mail.
1080	However, the original electronic transmission is the official
1081	mailing for the purpose of this section. No discount period
1082	shall be extended due to a tax bill being returned
1083	electronically or through postal mail. The postage for mailing
1084	or the cost of electronic transmission shall be paid out of the
1085	general fund of each local governing board, upon statement
1086	thereof by the tax collector.
1087	Section 26.  Section 197.332, Florida Statutes, is amended
1088	to read:
1089	197.332  Duties of tax collectors; branch offices.--
1090	(1)  The tax collector has the authority and obligation to
1091	collect all taxes as shown on the tax roll by the date of
1092	delinquency or to collect delinquent taxes, interest, and costs,
1093	by sale of tax certificates on real property and by seizure and
1094	sale of personal property. The tax collector may perform such
1095	duties by use of contracted services or products or by
1096	electronic means. The use of contracted services, products, or
1097	vendors in no way diminishes the responsibility or liability of
1098	the tax collector to perform such duties according to law. The
1099	tax collector may shall be allowed to collect reasonable
1100	attorney's fees and court costs in actions on proceedings to
1101	recover delinquent taxes, interest, and costs.
1102	(2)  A county tax collector may establish one or more
1103	branch offices by acquiring title to real property or by lease
1104	agreement. The tax collector may staff and equip such branch
1105	offices to conduct state business or, if authorized to do so by
1106	resolution of the county governing body pursuant to s. 1(k),
1107	Art. VIII of the State Constitution, conduct county business.
1108	The department shall rely on the tax collector's determination
1109	that a branch office is necessary and shall base its approval of
1110	the tax collector's budget in accordance with the procedures of
1111	s. 195.087(2).
1112	Section 27.  Section 197.343, Florida Statutes, is amended
1113	to read:
1114	197.343  Tax notices; additional notice required.--
1115	(1)  An additional tax notice shall be sent, electronically
1116	or by postal mail, mailed by April 30 to each taxpayer whose
1117	payment has not been received. Electronic transmission of the
1118	additional tax notice may be used only with the express consent
1119	of the property owner. If the electronic transmission is
1120	returned as undeliverable, a second notice may be sent by postal
1121	mail. However, the original electronic transmission is the
1122	official notice for the purpose of this subsection. The notice
1123	shall include a description of the property and a statement that
1124	if the taxes are not paid:
1125	(a)  For real property, a tax certificate may be sold; and
1126	(b)  For tangible personal property, the property may be
1127	sold the following statement: If the taxes for ...(year)... on
1128	your property are not paid, a tax certificate will be sold for
1129	these taxes, and your property may be sold at a future date.
1130	Contact the tax collector's office at once.
1131	(2)  A duplicate of the additional tax notice required by
1132	subsection (1) shall be mailed to a condominium unit owner's
1133	condominium association or to a mobile home owner's homeowners'
1134	association as defined in s. 723.075 if the association has
1135	filed with the tax collector a written request and included a
1136	description of the land. The tax collector is authorized to
1137	charge a reasonable fee for the cost of this service.
1138	(2)(3)  When the taxes under s. 193.481 on subsurface
1139	rights have become delinquent and a tax certificate is to be
1140	sold under this chapter, a notice of the delinquency shall be
1141	given by first-class mail to the owner of the fee to which these
1142	subsurface rights are attached. On the day of the tax sale, the
1143	fee owner shall have the right to purchase the tax certificate
1144	at the maximum rate of interest provided by law before bids are
1145	accepted for the sale of such certificate.
1146	(3)(4)  The tax collector shall mail such additional
1147	notices as he or she considers proper and necessary or as may be
1148	required by reasonable rules of the department.
1149	Section 28.  Subsections (1) and (2) of section 197.344,
1150	Florida Statutes, are amended to read:
1151	197.344  Lienholders; receipt of notices and delinquent
1152	taxes.--
1153	(1)  When requested in writing, a tax notice shall be sent
1154	mailed according to the following procedures:
1155	(a)  Upon request by any taxpayer aged 60 or over, the tax
1156	collector shall send mail the tax notice to a third party
1157	designated by the taxpayer. A duplicate copy of the notice shall
1158	be sent mailed to the taxpayer.
1159	(b)  Upon request by a mortgagee stating that the mortgagee
1160	is the trustee of an escrow account for ad valorem taxes due on
1161	the property, the tax notice shall be sent mailed to such
1162	trustee. When the original tax notice is sent mailed to such
1163	trustee, the tax collector shall send mail a duplicate notice to
1164	the owner of the property with the additional statement that the
1165	original has been sent to the trustee.
1166	(c)  Upon request by a vendee of an unrecorded or recorded
1167	contract for deed, the tax collector shall send mail a duplicate
1168	notice to such vendee.
1169
1170	The tax collector may establish cutoff dates, periods for
1171	updating the list, and any other reasonable requirements to
1172	ensure that the tax notices are sent mailed to the proper party
1173	on time. Notices may be sent electronically or by postal mail.
1174	However, electronic transmission may be used only with the
1175	express consent of the person making the request. If the
1176	electronic transmission is returned as undeliverable, a second
1177	notice may be sent by postal mail. However, the original
1178	electronic transmission is the official notice for the purpose
1179	of this subsection.
1180	(2)  On or before May 1 of each year, the holder or
1181	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1182	under a contract for deed, upon filing with the tax collector a
1183	description of property land so encumbered and paying a service
1184	charge of $2, may request and receive information concerning any
1185	delinquent taxes appearing on the current tax roll and
1186	certificates issued on the described property land. Upon receipt
1187	of such request, the tax collector shall furnish the following
1188	information within 60 days following the tax certificate sale:
1189	(a)  The description of property on which certificates were
1190	sold.
1191	(b)  The number of each certificate issued and to whom.
1192	(c)  The face amount of each certificate.
1193	(d)  The cost for redemption of each certificate.
1194	Section 29.  Section 197.3635, Florida Statutes, is amended
1195	to read:
1196	197.3635  Combined notice of ad valorem taxes and non-ad
1197	valorem assessments; requirements.--A form for the combined
1198	notice of ad valorem taxes and non-ad valorem assessments shall
1199	be produced and paid for by the tax collector. The form shall
1200	meet the requirements of this section and department rules and
1201	shall be subject to approval by the department. By rule the
1202	department shall provide a format for the form of such combined
1203	notice. The form shall meet the following requirements:
1204	(1)  It shall contain the title "Notice of Ad Valorem Taxes
1205	and Non-ad Valorem Assessments." It shall also contain a receipt
1206	part that can be returned along with the payment to the tax
1207	collector.
1208	(2)  It shall provide a clear partition between ad valorem
1209	taxes and non-ad valorem assessments. Such partition shall be a
1210	bold horizontal line approximately 1/8 inch thick.
1211	(2)(3)  Within the ad valorem part, it shall contain the
1212	heading "Ad Valorem Taxes." Within the non-ad valorem assessment
1213	part, it shall contain the heading "Non-ad Valorem Assessments."
1214	(3)(4)  It shall contain the county name, the assessment
1215	year, the mailing address of the tax collector, the mailing
1216	address of one property owner, the legal description of the
1217	property to at least 25 characters, and the unique parcel or tax
1218	identification number of the property.
1219	(4)(5)  It shall provide for the labeled disclosure of the
1220	total amount of combined levies and the total discounted amount
1221	due each month when paid in advance.
1222	(5)(6)  It shall provide a field or portion on the front of
1223	the notice for official use for data to reflect codes useful to
1224	the tax collector.
1225	(6)(7)  The combined notice shall be set in type which is 8
1226	points or larger.
1227	(7)(8)  The ad valorem part shall contain the following:
1228	(a)  A schedule of the assessed value, exempted value, and
1229	taxable value of the property.
1230	(b)  Subheadings for columns listing taxing authorities,
1231	corresponding millage rates expressed in dollars and cents per
1232	$1,000 of taxable value, and the associated tax.
1233	(c)  Taxing authorities listed in the same sequence and
1234	manner as listed on the notice required by s. 200.069(4)(a),
1235	with the exception that independent special districts, municipal
1236	service taxing districts, and voted debt service millages for
1237	each taxing authority shall be listed separately. If a county
1238	has too many municipal service taxing units to list separately,
1239	it shall combine them to disclose the total number of such units
1240	and the amount of taxes levied.
1241	(8)(9)  Within the non-ad valorem assessment part, it shall
1242	contain the following:
1243	(a)  Subheadings for columns listing the levying
1244	authorities, corresponding assessment rates expressed in dollars
1245	and cents per unit of assessment, and the associated assessment
1246	amount.
1247	(b)  The purpose of the assessment, if the purpose is not
1248	clearly indicated by the name of the levying authority.
1249	(c)  A listing of the levying authorities in the same order
1250	as in the ad valorem part to the extent practicable. If a county
1251	has too many municipal service benefit units to list separately,
1252	it shall combine them by function.
1253	(9)(10)  It shall provide instructions and useful
1254	information to the taxpayer. Such information and instructions
1255	shall be nontechnical to minimize confusion. The information and
1256	instructions required by this section shall be provided by
1257	department rule and shall include:
1258	(a)  Procedures to be followed when the property has been
1259	sold or conveyed.
1260	(b)  Instruction as to mailing the remittance and receipt
1261	along with a brief disclosure of the availability of discounts.
1262	(c)  Notification about delinquency and interest for
1263	delinquent payment.
1264	(d)  Notification that failure to pay the amounts due will
1265	result in a tax certificate being issued against the property.
1266	(e)  A brief statement outlining the responsibility of the
1267	tax collector, the property appraiser, and the taxing
1268	authorities. This statement shall be accompanied by directions
1269	as to which office to contact for particular questions or
1270	problems.
1271	Section 30.  Subsections (2) and (4) of section 197.373,
1272	Florida Statutes, are amended to read:
1273	197.373  Payment of portion of taxes.--
1274	(2)  The request must be made at least 45 15 days prior to
1275	the tax certificate sale.
1276	(4)  This section does not apply to assessments and
1277	collections made pursuant to the provisions of s. 192.037 or
1278	when taxes have been paid.
1279	Section 31.  Subsections (1) and (3) of section 197.402,
1280	Florida Statutes, are amended to read:
1281	197.402  Advertisement of real or personal property with
1282	delinquent taxes.--
1283	(1)  If Whenever legal advertisements are required, the
1284	board of county commissioners shall select the newspaper as
1285	provided in chapter 50. The office of the tax collector shall
1286	pay all newspaper charges, and the proportionate cost of the
1287	advertisements shall be added to the delinquent taxes when they
1288	are collected.
1289	(3)  Except as provided in s. 197.432(4), on or before June
1290	1 or the 60th day after the date of delinquency, whichever is
1291	later, the tax collector shall advertise once each week for 3
1292	weeks and shall sell tax certificates on all real property
1293	having with delinquent taxes. If the deadline falls on a
1294	Saturday, Sunday, or legal holiday, it is extended to the next
1295	working day. The tax collector shall make a list of such
1296	properties in the same order in which the property was lands
1297	were assessed, specifying the amount due on each parcel,
1298	including interest at the rate of 18 percent per year from the
1299	date of delinquency to the date of sale; the cost of
1300	advertising; and the expense of sale.
1301	Section 32.  Section 197.403, Florida Statutes, is amended
1302	to read:
1303	197.403  Publisher to furnish copy of advertisement to tax
1304	collector; Proof of publication; fees.--The newspaper publishing
1305	the notice of a tax sale shall furnish transmit by mail a copy
1306	of the paper containing each notice to the tax collector within
1307	10 days after the last required publication. When the
1308	publication of the tax sale notice is completed as provided by
1309	law, the publisher shall make an affidavit, in the form
1310	prescribed by the department, which shall be delivered to the
1311	tax collector and annexed to the report of certificates sold for
1312	taxes as provided by s. 197.432(9) s. 197.432(8).
1313	Section 33.  Subsections (5) and (10) of section 197.413,
1314	Florida Statutes, are amended to read:
1315	197.413  Delinquent personal property taxes; warrants;
1316	court order for levy and seizure of personal property; seizure;
1317	fees of tax collectors.--
1318	(5)  Upon the filing of the such petition, the clerk of the
1319	court shall notify each delinquent taxpayer listed in the
1320	petition that a petition has been filed and that, upon
1321	ratification and confirmation of the petition, the tax collector
1322	is will be authorized to issue warrants and levy upon, seize,
1323	and sell so much of the taxpayer's tangible personal property as
1324	to satisfy the delinquent taxes, plus costs, interest,
1325	attorney's fees, and other charges. The Such notice shall be
1326	given by certified mail, return receipt requested. If agreed to
1327	by the clerk of court, the tax collector may provide the
1328	notification.
1329	(10)  The tax collector is entitled to a fee of $10 $2 from
1330	each delinquent taxpayer at the time delinquent taxes are
1331	collected. The tax collector is entitled to receive an
1332	additional $8 for each warrant issued.
1333	Section 34.  Section 197.414, Florida Statutes, is amended
1334	to read:
1335	197.414  Tax collector to keep Record of warrants and
1336	levies on tangible personal property.--The tax collector shall
1337	keep a record of all warrants and levies made under this chapter
1338	and shall note on such record the date of payment, the amount of
1339	money, if any, received, and the disposition thereof made by him
1340	or her. Such record shall be known as "the tangible personal
1341	property tax warrant register." and the form thereof shall be
1342	prescribed by the Department of Revenue. The warrant register
1343	may be maintained in paper or electronic form.
1344	Section 35.  Subsections (1) and (2) of section 197.4155,
1345	Florida Statutes, are amended to read:
1346	197.4155  Delinquent personal property taxes; installment
1347	payment program.--
1348	(1)  A county tax collector may implement a an installment
1349	payment program for the payment of delinquent personal property
1350	taxes. If implemented, the program must be available, upon
1351	application to the tax collector, to each delinquent personal
1352	property taxpayer whose delinquent personal property taxes
1353	exceed $1,000. The tax collector shall require each taxpayer who
1354	requests to participate in the program to submit an application
1355	on a form prescribed by the tax collector which, at a minimum,
1356	must include the name, address, a description of the property
1357	subject to personal property taxes, and the amount of the
1358	personal property taxes owed by the taxpayer.
1359	(2)  Within 10 days after a taxpayer who owes delinquent
1360	personal property taxes submits the required application, the
1361	tax collector may shall prescribe a an installment payment plan
1362	for the full payment of the taxpayer's delinquent personal
1363	property taxes, including any delinquency charges, interest, and
1364	costs allowed by this chapter. The plan must be in writing and
1365	must be delivered to the taxpayer after it is prescribed. At the
1366	time the plan is developed, the tax collector may consider a
1367	taxpayer's current and anticipated future ability to pay over
1368	the time period of a potential installment payment plan. The
1369	plan must provide that if the taxpayer does not follow the
1370	payment terms or fails to timely file returns or pay current
1371	obligations after the date of the payment plan, the taxpayer
1372	shall will be considered delinquent under the terms of the plan,
1373	and any unpaid balance of tax, penalty, or interest scheduled in
1374	the payment plan will be due and payable immediately. The plan
1375	must also provide that unpaid tax amounts bear interest as
1376	provided by law. In prescribing a such an installment payment
1377	plan, the tax collector may exercise flexibility as to the
1378	dates, amounts, and number of payments required to collect all
1379	delinquent personal property taxes owed by the taxpayer, except
1380	that the plan must provide for the full satisfaction of all
1381	amounts owed by the taxpayer within by no later than 3 years
1382	after the due date of the first payment under the plan.
1383	Section 36.  Section 197.416, Florida Statutes, is amended
1384	to read:
1385	197.416  Continuing duty of the tax collector to collect
1386	delinquent tax warrants; limitation of actions.--It is shall be
1387	the duty of the tax collector issuing a tax warrant for the
1388	collection of delinquent tangible personal property taxes to
1389	continue from time to time his or her efforts to collect such
1390	taxes for a period of 7 years after from the date of the
1391	ratification issuance of the warrant. After the expiration of 7
1392	years, the warrant is will be barred by this statute of
1393	limitation, and no action may be maintained in any court. A tax
1394	collector or his or her successor is shall not be relieved of
1395	accountability for collection of any taxes assessed on tangible
1396	personal property until he or she has completely performed every
1397	duty devolving upon the tax collector as required by law.
1398	Section 37.  Subsection (1) of section 197.417, Florida
1399	Statutes, is amended to read:
1400	197.417  Sale of personal property after seizure.--
1401	(1)  When personal property is levied upon for delinquent
1402	taxes as provided for in s. 197.413, at least 15 days before the
1403	sale the tax collector shall give public notice by advertisement
1404	of the time and place of sale of the property to be sold. The
1405	notice shall be posted in at least two three public places in
1406	the county, one of which shall be at the courthouse, and the
1407	property shall be sold at public auction at the location noted
1408	in the advertisement. Notice posted on the Internet qualifies as
1409	one location. The property sold shall be present if practical.
1410	When the sale is conducted electronically, a description of the
1411	property and a photograph, when practical, shall be available.
1412	At any time before the sale the owner or claimant of the
1413	property may release the property by the payment of the taxes,
1414	plus delinquent charges, interest, and costs, for which the
1415	property was liable to be sold. In all cases, immediate payment
1416	for the property shall be required. In case such a sale is made,
1417	the tax collector shall be entitled to the same fees and charges
1418	as are allowed sheriffs upon execution sales.
1419	Section 38.  Section 197.432, Florida Statutes, is amended
1420	to read:
1421	197.432  Sale of tax certificates for unpaid taxes.--
1422	(1)  On the day and approximately at the time designated in
1423	the notice of the sale, the tax collector shall commence the
1424	sale of tax certificates on the real property those lands on
1425	which taxes have not been paid, and he or she shall continue the
1426	sale from day to day until each certificate is sold to pay the
1427	taxes, interest, costs, and charges on the parcel described in
1428	the certificate. In case there are no bidders, the certificate
1429	shall be issued to the county. The tax collector shall offer all
1430	certificates on the property lands as they are listed on the tax
1431	roll assessed. The tax collector may conduct the sale of tax
1432	certificates for unpaid taxes pursuant to this section by
1433	electronic means, including the use of electronic proxy bidding.
1434	Such electronic means shall comply with the procedures provided
1435	in this chapter. A tax collector who chooses to conduct such
1436	electronic sales may receive electronic deposits and payments
1437	related to the tax certificate sale.
1438	(2)  A lien created through the sale of a tax certificate
1439	may not be enforced in any manner except as prescribed in this
1440	chapter.
1441	(3)  Delinquent real property taxes on real property may be
1442	paid after the date of delinquency by paying the tax and all
1443	interest, costs, and charges but must be completed before a tax
1444	certificate is awarded to a buyer or struck to the county at the
1445	tax certificate sale of all governmental units due on a parcel
1446	of land in any one year shall be combined into one certificate.
1447	(4)  A tax certificate representing less than $250 $100 in
1448	delinquent taxes on property that has been granted a homestead
1449	exemption for the year in which the delinquent taxes were
1450	assessed may not be sold at public auction or by electronic sale
1451	as provided in subsection (1) (16) but must shall be issued by
1452	the tax collector to the county at the maximum rate of interest
1453	allowed under s. 197.262(2) by this chapter. The provisions of
1454	s. 197.502(3) may shall not be invoked if as long as the
1455	homestead exemption is granted to the person who received the
1456	homestead exemption for the year in which the tax certificate
1457	was issued. However, when all such tax certificates and accrued
1458	interest thereon represent an amount of $250 $100 or more, the
1459	provisions of s. 197.502(3) shall be invoked.
1460	(5)  Any tax certificate available for sale on land which
1461	is, prior to the time of sale, the subject of a tax deed
1462	application filed by the county shall be struck to the county.
1463	(6)(5)  Each certificate shall be awarded struck off to the
1464	person who will pay the taxes, interest, costs, and charges and
1465	will demand the lowest rate of interest, not in excess of the
1466	maximum rate of interest allowed by this chapter. The tax
1467	collector shall accept bids in even increments and in fractional
1468	interest rate bids of one-quarter of 1 percent only. Proxy
1469	bidding is valid when authorized or accepted by the potential
1470	buyer of the certificate. When there are multiple bidders
1471	offering the same lowest rate of interest, the tax collector
1472	shall determine the method of selecting the bidder to whom the
1473	certificate will be awarded. Acceptable methods include the bid
1474	received first or use of a random number generator. If there is
1475	no buyer, the certificate shall be struck issued to the county
1476	at the maximum rate of interest allowed by this chapter.
1477	(7)(6)  The tax collector may shall require immediate
1478	payment of a reasonable deposit from any person who wishes to
1479	bid for a tax certificate. A person who fails or refuses to pay
1480	any bid made by, or on behalf of, such person him or her is not
1481	entitled to bid or have any other bid accepted or enforced
1482	except as authorized by the tax collector until a new deposit of
1483	100 percent of the amount of estimated purchases has been paid
1484	to the tax collector. When tax certificates are ready for
1485	issuance, The tax collector shall provide written or electronic
1486	notice when certificates are notify each person to whom a
1487	certificate was struck off that the certificate is ready for
1488	issuance. and Payment must be made within 48 hours after from
1489	the transmission of the electronic notice by the tax collector
1490	or receipt of the written notice by the certificate buyer
1491	mailing of such notice or, at the tax collector's discretion,
1492	all or any portion of the deposit placed by the bidder may be
1493	the deposit shall be forfeited and the bid canceled. In any
1494	event, Payment must shall be made before the issuance delivery
1495	of the certificate by the tax collector. If the tax collector
1496	determines that payment has been requested in error, the tax
1497	collector shall issue a refund within 15 business days after
1498	such determination. Any refund issued after 15 business days
1499	shall be issued with interest at the rate of 5 percent.
1500	(8)(7)  The form of the certificate shall be as prescribed
1501	by the department. Upon the cancellation of a any bid:, the tax
1502	collector shall resell that certificate the following day or as
1503	soon thereafter as possible, provided the certificate is sold
1504	within 10 days after cancellation of such bid.
1505	(a)  If the sale has not been adjourned, the tax collector
1506	shall reoffer the certificate for sale.
1507	(b)  If the sale has been adjourned, the tax collector
1508	shall reoffer the certificate at a subsequent sale. Prior to the
1509	subsequent sale, the parcels must be readvertised pursuant to s.
1510	197.402(3).
1511	(9)(8)  The tax collector shall maintain records make a
1512	list of all the certificates sold for taxes, showing the date of
1513	the sale, the number of each certificate, the name of the owner
1514	as returned, a description of the property land within the
1515	certificate, the name of the purchaser, the interest rate bid,
1516	and the amount for which sale was made. Such records may be
1517	maintained electronically and shall This list shall be cited
1518	known as the "list of tax certificates sold." The tax collector
1519	shall append to the list a certificate setting forth the fact
1520	that the sale was made in accordance with this chapter.
1521	(10)(9)  A certificate may not be sold on, and a nor is any
1522	lien is not created in, property owned by any governmental unit
1523	that the property of which has become subject to taxation due to
1524	lease of the property to a nongovernmental lessee. The
1525	delinquent taxes shall be enforced and collected in the manner
1526	provided in s. 196.199(8). However, the ad valorem real property
1527	taxes levied on a leasehold that is taxed as real property under
1528	s. 196.199(2)(b), and for which no rental payments are due under
1529	the agreement that created the leasehold or for which payments
1530	required under the original leasehold agreement have been waived
1531	or prohibited by law before January 1, 1993, must be paid by the
1532	lessee. If the taxes are unpaid, the delinquent taxes become a
1533	lien on the leasehold and may be collected and enforced under
1534	this chapter.
1535	(11)(10)  Any tax certificates that issued pursuant to this
1536	section after January 1, 1977, which are void due to an error of
1537	the property appraiser, the tax collector, or the taxing or
1538	levying authority any other county official, or any municipal
1539	official and which are subsequently canceled, or which are
1540	corrected or amended, pursuant to this chapter or chapter 196,
1541	shall earn interest at the rate of 8 percent per year, simple
1542	interest, or the rate of interest bid at the tax certificate
1543	sale, whichever is less, calculated monthly from the date the
1544	certificate was purchased until the date the tax collector
1545	issues the refund is ordered. Refunds made on tax certificates
1546	that are corrected or void shall be processed in accordance with
1547	the procedure set forth in s. 197.182, except that the 4-year
1548	time period provided for in s. 197.182(1)(e) s. 197.182(1)(c)
1549	does not apply to or bar refunds resulting from correction or
1550	cancellation of certificates and release of tax deeds as
1551	authorized herein.
1552	(12)(11)  When tax certificates are advertised for sale,
1553	the tax collector shall be entitled to a commission of 5 percent
1554	on the amount of the delinquent taxes and interest when actual
1555	sale is made. However, the tax collector is shall not be
1556	entitled to any commission for the issuance sale of certificates
1557	made to the county until the commission is paid upon the
1558	redemption or sale of the tax certificates. If When a tax deed
1559	is issued to the county, the tax collector may shall not receive
1560	his or her commission for the certificates until after the
1561	property is sold and conveyed by the county.
1562	(12)  All tax certificates issued to the county shall be
1563	held by the tax collector of the county where the lands covered
1564	by the certificates are located.
1565	(13)  Delinquent taxes on real property may be paid after
1566	the date of delinquency but prior to the sale of a tax
1567	certificate by paying all costs, advertising charges, and
1568	interest.
1569	(13)(14)  The holder of a tax certificate may not directly,
1570	through an agent, or otherwise initiate contact with the owner
1571	of property upon which he or she holds a tax certificate to
1572	encourage or demand payment until 2 years after have elapsed
1573	since April 1 of the year of issuance of the tax certificate.
1574	(14)(15)  Any holder of a tax certificate who, prior to the
1575	date 2 years after April 1 of the year of issuance of the tax
1576	certificate, initiates, or whose agent initiates, contact with
1577	the property owner upon which he or she holds a certificate
1578	encouraging or demanding payment may be barred by the tax
1579	collector from bidding at a tax certificate sale. Unfair or
1580	deceptive contact by the holder of a tax certificate to a
1581	property owner to obtain payment is an unfair and deceptive
1582	trade practice, as referenced in s. 501.204(1), regardless of
1583	whether the tax certificate is redeemed. Such unfair or
1584	deceptive contact is actionable under ss. 501.2075-501.211. If
1585	the property owner later redeems the certificate in reliance on
1586	the deceptive or unfair practice, the unfair or deceptive
1587	contact is actionable under applicable laws prohibiting fraud.
1588	(16)  The county tax collector may conduct the sale of tax
1589	certificates for unpaid taxes pursuant to this section by
1590	electronic means. Such electronic sales shall comply with the
1591	procedures provided in this chapter. The tax collector shall
1592	provide access to such electronic sale by computer terminals
1593	open to the public at a designated location. A tax collector who
1594	chooses to conduct such electronic sales may receive electronic
1595	deposits and payments related to the tax certificate sale.
1596	Section 39.  Section 197.4325, Florida Statutes, is amended
1597	to read:
1598	197.4325  Procedure when checks received for payment of
1599	taxes or tax certificates is are dishonored.--
1600	(1)(a)  Within 10 days after a payment for taxes check
1601	received by the tax collector for payment of taxes is
1602	dishonored, the tax collector shall notify the payor maker of
1603	the check that the payment check has been dishonored. If the
1604	official receipt is canceled for nonpayment, the tax collector
1605	shall cancel the official receipt issued for the dishonored
1606	check and shall make an entry on the tax roll that the receipt
1607	was canceled because of a dishonored payment check. Where
1608	practicable, The tax collector may shall make a reasonable
1609	effort to collect the moneys due before canceling the receipt.
1610	(b)  The tax collector shall retain a copy of the canceled
1611	tax receipt and the dishonored check for the period of time
1612	required by law.
1613	(2)(a)  If When a payment check received by the tax
1614	collector for the purchase of a tax certificate is dishonored
1615	and: the certificate has not been delivered to the bidder, the
1616	tax collector shall retain the deposit and resell the tax
1617	certificate. If the certificate has been delivered to the
1618	bidder, the tax collector shall notify the department, and, upon
1619	approval by the department, the certificate shall be canceled
1620	and resold.
1621	(b)  When a bidder's deposit is forfeited, the tax
1622	collector shall retain the deposit and resell the tax
1623	certificate.
1624	(a)1.  If The tax certificate sale has been adjourned, the
1625	tax collector shall readvertise the tax certificate to be
1626	resold. When the bidder's deposit is forfeited and the
1627	certificate is readvertised, the deposit shall be used to pay
1628	the advertising fees before other costs or charges are imposed.
1629	Any portion of the bidder's forfeit deposit that remains after
1630	advertising and other costs or charges have been paid shall be
1631	deposited by the tax collector into his or her official office
1632	account. If the tax collector fails to require a deposit and tax
1633	certificates are resold, the advertising charges required for
1634	the second sale shall not be added to the face value of the tax
1635	certificate.
1636	(b)2.  If The tax certificate sale has not been adjourned,
1637	the tax collector shall cancel the previous bid pursuant to s.
1638	197.432(8)(a) add the certificates to be resold to the sale list
1639	and continue the sale until all tax certificates are sold.
1640	Section 40.  Subsection (2) of section 197.442, Florida
1641	Statutes, is amended to read:
1642	197.442  Tax collector not to sell certificates on land on
1643	which taxes have been paid; penalty.--
1644	(2)  The office of the tax collector shall be responsible
1645	to the publisher for costs of advertising property lands on
1646	which the taxes have been paid, and the office of the property
1647	appraiser shall be responsible to the publisher for the costs of
1648	advertising property lands doubly assessed or assessed in error.
1649	Section 41.  Section 197.443, Florida Statutes, is amended
1650	to read:
1651	197.443  Cancellation of void tax certificates; correction
1652	of tax certificates; procedure.--
1653	(1)  If When a tax certificate on real property lands has
1654	been sold for unpaid taxes and:
1655	(a)  The tax certificate evidencing the sale is void
1656	because the taxes on the property lands have been paid;
1657	(b)  The property was lands were not subject to taxation at
1658	the time of the assessment on which they were sold;
1659	(c)  The description of the property in the tax certificate
1660	is void or has been corrected or amended;
1661	(d)  An error of commission or omission has occurred which
1662	invalidates the sale;
1663	(e)  The circuit court has voided the tax certificate by a
1664	suit to cancel the tax certificate by the holder;
1665	(f)  The tax certificate is void for any other reason; or
1666	(g)  An error in assessed value has occurred for which the
1667	tax certificate may be corrected,
1668
1669	the tax collector shall forward a certificate of such error to
1670	the department and enter a memorandum of error upon the list of
1671	certificates sold for taxes a memorandum of such error. The
1672	department, upon receipt of the such certificate, if satisfied
1673	of the correctness of the certificate of error or upon receipt
1674	of a court order, shall notify the tax collector, who shall
1675	cancel or correct the certificate. Tax certificate corrections
1676	or cancellations that have been ordered by a court or requested
1677	by the tax certificateholder which do not result from changes
1678	made in the assessed value on a tax roll certified to the tax
1679	collector shall be made by the tax collector without order from
1680	the department.
1681	(2)  The holder of a tax certificate who pays, redeems, or
1682	causes to be corrected or to be canceled and surrendered by any
1683	other tax certificates, or who pays any subsequent and omitted
1684	taxes or costs, in connection with the foreclosure of a tax
1685	certificate or tax deed that is, and when such other
1686	certificates or such subsequent and omitted taxes are void or
1687	corrected for any reason, the person paying, redeeming, or
1688	causing to be corrected or to be canceled and surrendered the
1689	other tax certificates or paying the other subsequent and
1690	omitted taxes is entitled to a refund obtain the return of the
1691	amount paid together with interest from the date of payment
1692	through the date of issuance of the refund at the rate specified
1693	in s. 197.432(11) therefor.
1694	(a)  The county officer or taxing or levying authority
1695	that, as the case may be, which causes an error that results in
1696	the voiding issuance of a void tax certificate shall be charged
1697	for the costs of advertising incurred in the sale of a new the
1698	tax certificate.
1699	(b)  If When the owner of a tax certificate requests that
1700	the certificate be canceled for any reason, or that the amount
1701	of the certificate be amended as a result of payments received
1702	due to an intervening bankruptcy or receivership, but does not
1703	seek a refund, the tax collector shall cancel or amend the tax
1704	certificate and a refund shall not be processed. The tax
1705	collector shall require the owner of the tax certificate to
1706	execute a written statement that he or she is the holder of the
1707	tax certificate, that he or she wishes the certificate to be
1708	canceled or amended, and that a refund is not expected and is
1709	not to be made.
1710	(3)  If When the tax certificate or a tax deed based upon
1711	the certificate is held by an individual, the collector shall at
1712	once notify the original purchaser of the certificate or tax
1713	deed or the subsequent holder thereof, if known, that upon the
1714	voluntary surrender of the certificate or deed of release of any
1715	his or her rights under the tax deed, a refund will be made of
1716	the amount received by the governmental units for the
1717	certificate or deed, plus $1 for the deed of release.
1718	(4)  The refund shall be made in accordance with the
1719	procedure set forth in s. 197.182, except that the 4-year time
1720	period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1721	not apply to or bar refunds resulting from correction or
1722	cancellation of certificates and release of tax deeds as
1723	authorized in this section herein.
1724	Section 42.  Section 197.462, Florida Statutes, is amended
1725	to read:
1726	197.462  Transfer of tax certificates held by
1727	individuals.--
1728	(1)  All tax certificates issued to an individual may be
1729	transferred by endorsement at any time before they are redeemed
1730	or a tax deed is executed thereunder.
1731	(2)  The official endorsement of a tax certificate by the
1732	tax collector with the date and the amount received and its
1733	entry on the record of tax certificates sold shall be sufficient
1734	evidence of the assignment of it.
1735	(2)(3)  The tax collector shall record the transfer on the
1736	record of tax certificates sold.
1737	(3)(4)  The tax collector shall receive $2.25 as a service
1738	charge for each transfer endorsement.
1739	Section 43.  Section 197.472, Florida Statutes, is amended
1740	to read:
1741	197.472  Redemption of tax certificates.--
1742	(1)  Any person may redeem a tax certificate or purchase a
1743	county-held certificate at any time after the certificate is
1744	issued and before a tax deed is issued or the property is placed
1745	on the list of lands available for sale. The person redeeming or
1746	purchasing a tax certificate shall pay to the tax collector in
1747	the county where the land is situated the face amount plus all
1748	interest, costs, and charges. of the certificate or the part
1749	thereof that the part or interest purchased or redeemed bears to
1750	the whole. Upon purchase or redemption being made, the person
1751	shall pay all taxes, interest, costs, charges, and omitted
1752	taxes, if any, as provided by law upon the part or parts of the
1753	certificate so purchased or redeemed.
1754	(2)  When a tax certificate is redeemed and the interest
1755	earned on the tax certificate is less than 5 percent of the face
1756	amount of the certificate, a mandatory charge of 5 percent shall
1757	be levied upon the tax certificate. The person redeeming the tax
1758	certificate shall pay the interest rate due on the certificate
1759	or the 5-percent mandatory charge, whichever is greater. This
1760	subsection applies to all county-held tax certificates and all
1761	individual tax certificates except those with an interest rate
1762	bid of zero percent.
1763	(3)  The tax collector shall receive a fee of $6.25 for
1764	each tax certificate purchased or redeemed.
1765	(4)  When only A portion of a certificate may be is being
1766	redeemed only if or purchased and such portion can be
1767	ascertained by legal description and the portion to be redeemed
1768	is evidenced by a contract for sale or recorded deed., The tax
1769	collector shall make a written request for apportionment to the
1770	property appraiser and,. within 15 days after such request, the
1771	property appraiser shall furnish the tax collector a certificate
1772	apportioning the value to that portion sought to be redeemed and
1773	to the remaining land covered by the certificate.
1774	(5)  When a tax certificate is purchased or redeemed, the
1775	tax collector shall give to the person a receipt and certificate
1776	showing the amount paid for the purchase or redemption, a
1777	description of the land, and the date, number, and amount of the
1778	certificate, certificates, or part of certificate which is
1779	purchased or redeemed, which shall be in the form prescribed by
1780	the department. If a tax certificate is redeemed in full, the
1781	certificate shall be surrendered to the tax collector by the
1782	original purchaser and canceled by the tax collector. If only a
1783	part is purchased or redeemed, the portion and description of
1784	land, with date of purchase or redemption, shall be endorsed on
1785	the certificate by the tax collector. The certificate shall be
1786	retained by the owner, or the tax collector if the certificate
1787	is a county-held certificate, subject to the endorsement. The
1788	purchase or redemption shall be entered by the tax collector on
1789	the record of tax certificates sold.
1790	(5)(6)  When a tax certificate has been purchased or
1791	redeemed, the tax collector shall pay to the owner of the tax
1792	certificate the amount received by the tax collector less the
1793	redemption fee within 15 business days after the date of receipt
1794	of the redemption. If the payment to the tax certificate owner
1795	is not issued within 15 business days, the tax collector shall
1796	pay interest at the rate of 5 percent to the certificate owner
1797	service charges.
1798	(6)(7)  Nothing in this section shall be deemed to deny any
1799	person the right to purchase or redeem any outstanding tax
1800	certificate in accordance with the law in force when it was
1801	issued. However, the provisions of s. 197.573 relating to
1802	survival of restrictions and covenants after the issuance of a
1803	tax deed are not repealed by this chapter and apply regardless
1804	of the manner in which the tax deed was issued.
1805	(7)(8)  The provisions of subsection (4) do not apply to
1806	collections made pursuant to the provisions of s. 192.037.
1807	Section 44.  Section 197.4725, Florida Statutes, is created
1808	to read:
1809	197.4725  Purchase of county-held tax certificates.--
1810	(1)  Any person may purchase a county-held tax certificate
1811	at any time after the tax certificate is issued and before a tax
1812	deed application is made. The person purchasing a county-held
1813	tax certificate shall pay to the tax collector the face amount
1814	plus all interest, costs, and charges or, subject to s.
1815	197.472(4), the part described in the tax certificate.
1816	(2)  When a county-held tax certificate is purchased, the
1817	interest earned shall be calculated at 1.5 percent per month, or
1818	a fraction thereof, to the date of purchase.
1819	(3)  The tax collector shall receive a fee of $6.25 for
1820	each county-held tax certificate purchased.
1821	(4)  The provisions of this section do not apply to
1822	collections made pursuant to the provisions of s. 192.037.
1823	(5)  The tax collector may use electronic means to make
1824	known county-held tax certificates that are available for
1825	purchase and to complete the purchase. The tax collector may
1826	charge a reasonable fee for costs incurred in providing such
1827	electronic services.
1828	(6)  The purchaser of a county-held tax certificate shall
1829	be issued a new tax certificate with a face value that includes
1830	all sums paid to acquire the certificate from the county,
1831	including accrued interest and charges paid pursuant to this
1832	section. For purposes of determining the date on which a tax
1833	deed application may be made, the date of the original
1834	certificate shall be used. The date of the new certificate shall
1835	be used to calculate the interest or minimum charge due if the
1836	certificate is redeemed.
1837	Section 45.  Section 197.473, Florida Statutes, is amended
1838	to read:
1839	197.473  Disposition of unclaimed redemption moneys.--
1840	(1)  After Money paid to the tax collector for the
1841	redemption of a tax certificate or a tax deed application that
1842	certificates has been held for 90 days, which money is payable
1843	to the holder of a redeemed tax certificate but for which no
1844	claim has been made or which fails to be presented for payment
1845	is considered unclaimed as defined in s. 717.113 and shall be
1846	remitted to the state pursuant to s. 717.117, on the first day
1847	of the following quarter the tax collector shall remit such
1848	unclaimed moneys to the board of county commissioners, less the
1849	sum of $5 on each $100 or fraction thereof which shall be
1850	retained by the tax collector as service charges.
1851	(2)  Two years after the date the unclaimed redemption
1852	moneys were remitted to the board of county commissioners, all
1853	claims to such moneys are forever barred, and such moneys become
1854	the property of the county.
1855	Section 46.  Section 197.482, Florida Statutes, is amended
1856	to read:
1857	197.482  Expiration Limitation upon lien of tax
1858	certificate.--
1859	(1)  Seven After the expiration of 7 years after from the
1860	date of issuance of a tax certificate, which is the date of the
1861	first day of the tax certificate sale as advertised under s.
1862	197.432, of a tax certificate, if a tax deed has not been
1863	applied for on the property covered by the certificate, and no
1864	other administrative or legal proceeding has existed of record,
1865	the tax certificate is null and void, and the tax collector
1866	shall be canceled. The tax collector shall note cancel the tax
1867	certificate, noting the date of the cancellation of the tax
1868	certificate upon all appropriate records in his or her office.
1869	The tax collector shall complete the cancellation by entering
1870	opposite the record of the 7-year-old tax certificate a notation
1871	in substantially the following form: "Canceled by Act of 1973
1872	Florida Legislature." All certificates outstanding July 1, 1973,
1873	shall have a life of 20 years from the date of issue. This
1874	subsection does not apply to deferred payment tax certificates.
1875	(2)  The provisions and limitations herein prescribed for
1876	tax certificates do not apply to tax certificates which were
1877	sold under the provisions of chapter 18296, Laws of Florida,
1878	1937, commonly known as the "Murphy Act."
1879	Section 47.  Section 197.492, Florida Statutes, is amended
1880	to read:
1881	197.492  Errors and insolvencies report list.--On or before
1882	the 60th day after the tax certificate sale is adjourned, the
1883	tax collector shall certify make out a report to the board of
1884	county commissioners a report separately showing the discounts,
1885	errors, double assessments, and insolvencies relating to tax
1886	collections for which credit is to be given, including in every
1887	case except discounts, the names of the parties on whose account
1888	the credit is to be allowed. The report may be submitted in an
1889	electronic format. The board of county commissioners, upon
1890	receiving the report, shall examine it; make such investigations
1891	as may be necessary; and, if the board discovers that the tax
1892	collector has taken credit as an insolvent item any personal
1893	property tax due by a solvent taxpayer, charge the amount of
1894	taxes represented by such item to the tax collector and not
1895	approve the report until the tax collector strikes such item
1896	from the record.
1897	Section 48.  Section 197.502, Florida Statutes, is amended
1898	to read:
1899	197.502  Application for obtaining tax deed by holder of
1900	tax sale certificate; fees.--
1901	(1)  The holder of a any tax certificate, other than the
1902	county, at any time after 2 years have elapsed since April 1 of
1903	the year of issuance of the tax certificate and before the
1904	expiration of 7 years after from the date of issuance, may file
1905	the certificate and an application for a tax deed with the tax
1906	collector of the county where the property lands described in
1907	the certificate is are located. The application may be made on
1908	the entire parcel of property or any part thereof which is
1909	capable of being readily separated from the whole. The tax
1910	collector may charge shall be allowed a tax deed application fee
1911	of $75, plus reimbursement for any fee charged to the tax
1912	collector by a vendor for providing an electronic tax deed
1913	application program or service.
1914	(2)  A certificateholder, other than the county, may notify
1915	the tax collector at any time of the certificateholder's intent
1916	to make application for tax deed. However, if the tax deed
1917	application will be filed within the month of the earliest date
1918	allowed pursuant to subsection (1), the certificateholder must
1919	provide the tax collector with a notice of intent to make
1920	application no later than 30 days before the date of
1921	application. The tax collector shall notify the
1922	certificateholder of the total amount due or the estimated
1923	amount due, which must include the amount due for redemption or
1924	purchase of all other outstanding tax certificates, plus
1925	interest; any omitted taxes, plus interest; any delinquent
1926	taxes, plus interest; and current taxes, if due, which cover the
1927	land. The tax collector shall provide this notice at the
1928	earliest possible date but no later than 30 days following the
1929	tax collector's receipt of the certificateholder's notice of
1930	intent to make application. The certificateholder shall pay the
1931	total amount due or the estimated amount due at the time of
1932	application. Any certificateholder, other than the county, who
1933	makes application for a tax deed shall pay the tax collector at
1934	the time of application all amounts required for redemption or
1935	purchase of all other outstanding tax certificates, plus
1936	interest, any omitted taxes, plus interest, any delinquent
1937	taxes, plus interest, and current taxes, if due, covering the
1938	land.
1939	(3)  The county in which where the property lands described
1940	in the certificate is are located shall apply make application
1941	for a tax deed on all county-held certificates on property
1942	valued at $5,000 or more on the property appraiser's most recent
1943	assessment roll, except deferred payment tax certificates, and
1944	may apply for tax deeds make application on those certificates
1945	on property valued at less than $5,000 on the property
1946	appraiser's most recent assessment roll. The Such application
1947	shall be made 2 years after April 1 of the year of issuance of
1948	the certificates or as soon thereafter as is reasonable. Upon
1949	application for a tax deed, the county shall deposit with the
1950	tax collector all applicable costs and fees, but may shall not
1951	deposit any money to cover the redemption of other outstanding
1952	certificates covering the property land. The tax collector may
1953	charge a tax deed application fee of $75, plus reimbursement for
1954	any fee charged to the tax collector by a vendor for providing
1955	an electronic tax deed application program or service.
1956	(4)  The tax collector shall deliver to the clerk of the
1957	circuit court a statement that payment has been made for all
1958	outstanding certificates or, if the certificate is held by the
1959	county, that all appropriate fees have been deposited, and
1960	stating that the following persons are to be notified prior to
1961	the sale of the property:
1962	(a)  Any legal titleholder of record if the address of the
1963	owner appears on the record of conveyance of the property lands
1964	to the owner. However, if the legal titleholder of record is the
1965	same as the person to whom the property was assessed on the tax
1966	roll for the year in which the property was last assessed, then
1967	the notice may only be mailed to the address of the legal
1968	titleholder as it appears on the latest assessment roll.
1969	(b)  Any lienholder of record who has recorded a lien
1970	against the property described in the tax certificate if an
1971	address appears on the recorded lien.
1972	(c)  Any mortgagee of record if an address appears on the
1973	recorded mortgage.
1974	(d)  Any vendee of a recorded contract for deed if an
1975	address appears on the recorded contract or, if the contract is
1976	not recorded, any vendee who has applied to receive notice
1977	pursuant to s. 197.344(1)(c).
1978	(e)  Any other lienholder who has applied to the tax
1979	collector to receive notice if an address is supplied to the
1980	collector by such lienholder.
1981	(f)  Any person to whom the property was assessed on the
1982	tax roll for the year in which the property was last assessed.
1983	(g)  Any lienholder of record who has recorded a lien
1984	against a mobile home located on the property described in the
1985	tax certificate if an address appears on the recorded lien and
1986	if the lien is recorded with the clerk of the circuit court in
1987	the county where the mobile home is located.
1988	(h)  Any legal titleholder of record of property that is
1989	contiguous to the property described in the tax certificate, if
1990	when the property described is either submerged land or common
1991	elements of a subdivision, if the address of the titleholder of
1992	contiguous property appears on the record of conveyance of the
1993	property land to the that legal titleholder. However, if the
1994	legal titleholder of property contiguous to the property
1995	described in the tax certificate is the same as the person to
1996	whom the property described in the tax certificate was assessed
1997	on the tax roll for the year in which the property was last
1998	assessed, the notice may be mailed only to the address of the
1999	legal titleholder as it appears on the latest assessment roll.
2000	As used in this chapter, the term "contiguous" means touching,
2001	meeting, or joining at the surface or border, other than at a
2002	corner or a single point, and not separated by submerged lands.
2003	Submerged lands lying below the ordinary high-water mark which
2004	are sovereignty lands are not part of the upland contiguous
2005	property for purposes of notification.
2006
2007	The statement must be signed by the tax collector or, with the
2008	tax collector's designee seal affixed. The tax collector may
2009	purchase a reasonable bond for errors and omissions of his or
2010	her office in making such statement. The search of the official
2011	records must be made by a direct and inverse search. "Direct"
2012	means the index in straight and continuous alphabetic order by
2013	grantor, and "inverse" means the index in straight and
2014	continuous alphabetic order by grantee.
2015	(5)(a)  The tax collector may contract with a title company
2016	or an abstract company at a reasonable fee to provide the
2017	minimum information required in subsection (4), consistent with
2018	rules adopted by the department. If additional information is
2019	required, the tax collector must make a written request to the
2020	title or abstract company stating the additional requirements.
2021	The tax collector may select any title or abstract company,
2022	regardless of its location, as long as the fee is reasonable,
2023	the minimum information is submitted, and the title or abstract
2024	company is authorized to do business in this state. The tax
2025	collector may advertise and accept bids for the title or
2026	abstract company if he or she considers it appropriate to do so.
2027	1.  The ownership and encumbrance report must include the
2028	be printed or typed on stationery or other paper showing a
2029	letterhead of the person, firm, or company that makes the
2030	search, and the signature of the individual person who makes the
2031	search or of an officer of the firm must be attached. The tax
2032	collector is not liable for payment to the firm unless these
2033	requirements are met. The report may be submitted to the tax
2034	collector in an electronic format.
2035	2.  The tax collector may not accept or pay for any title
2036	search or abstract if no financial responsibility is not assumed
2037	for the search. However, reasonable restrictions as to the
2038	liability or responsibility of the title or abstract company are
2039	acceptable. Notwithstanding s. 627.7843(3), the tax collector
2040	may contract for higher maximum liability limits.
2041	3.  In order to establish uniform prices for ownership and
2042	encumbrance reports within the county, the tax collector must
2043	shall ensure that the contract for ownership and encumbrance
2044	reports include all requests for title searches or abstracts for
2045	a given period of time.
2046	(b)  Any fee paid for a any title search or abstract must
2047	be collected at the time of application under subsection (1),
2048	and the amount of the fee must be added to the opening bid.
2049	(c)  The clerk shall advertise and administer the sale and
2050	receive such fees for the issuance of the deed and sale of the
2051	property as are provided in s. 28.24.
2052	(6)(a)  The opening bid:
2053	(a)  On county-held certificates on nonhomestead property
2054	shall be the sum of the value of all outstanding certificates
2055	against the property land, plus omitted years' taxes, delinquent
2056	taxes, interest, and all costs and fees paid by the county.
2057	(b)  The opening bid On an individual certificate on
2058	nonhomestead property shall include, in addition to the amount
2059	of money paid to the tax collector by the certificateholder at
2060	the time of application, must include the amount required to
2061	redeem the applicant's tax certificate and all other costs and
2062	fees paid by the applicant, plus all tax certificates that were
2063	sold subsequent to the filing of the tax deed application and
2064	omitted taxes, if any.
2065	(c)  The opening bid On property assessed on the latest tax
2066	roll as homestead property shall include, in addition to the
2067	amount of money required for an opening bid on nonhomestead
2068	property, an amount equal to one-half of the latest just
2069	assessed value of the homestead. Payment of one-half of the just
2070	assessed value of the homestead property shall not be required
2071	if the tax certificate to which the application relates was sold
2072	prior to January 1, 1982.
2073	(7)  On county-held certificates for which there are no
2074	bidders at the public sale, the clerk shall enter the land on a
2075	list entitled "lands available for taxes" and shall immediately
2076	notify the county commission and all other persons holding
2077	certificates against the property land that the property land is
2078	available. During the first 90 days after the property land is
2079	placed on the list of lands available for taxes, the county may
2080	purchase the land for the opening bid or may waive its rights to
2081	purchase the property. Thereafter, any person, the county, or
2082	any other governmental unit may purchase the land from the
2083	clerk, without further notice or advertising, for the opening
2084	bid, except that if when the county or other governmental unit
2085	is the purchaser for its own use, the board of county
2086	commissioners may cancel omitted years' taxes, as provided under
2087	s. 197.447. If the county does not elect to purchase the
2088	property land, the county must notify each legal titleholder of
2089	property contiguous to the property land available for taxes, as
2090	provided in paragraph (4)(h), before expiration of the 90-day
2091	period. Interest on the opening bid continues to accrue through
2092	the month of sale as prescribed by s. 197.542.
2093	(8)  Taxes shall not be extended against parcels listed as
2094	lands available for taxes, but in each year the taxes that would
2095	have been due shall be treated as omitted years and added to the
2096	required minimum bid. Seven Three years after the day the land
2097	was offered for public sale, the land shall escheat to the
2098	county in which it is located, free and clear. All tax
2099	certificates, accrued taxes, and liens of any nature against the
2100	property shall be deemed canceled as a matter of law and of no
2101	further legal force and effect, and the clerk shall execute an
2102	escheatment tax deed vesting title in the board of county
2103	commissioners of the county in which the land is located.
2104	(a)  When a property escheats to the county under this
2105	subsection, the county is not subject to any liability imposed
2106	by chapter 376 or chapter 403 for preexisting soil or
2107	groundwater contamination due solely to its ownership. However,
2108	this subsection does not affect the rights or liabilities of any
2109	past or future owners of the escheated property and does not
2110	affect the liability of any governmental entity for the results
2111	of its actions that create or exacerbate a pollution source.
2112	(b)  The county and the Department of Environmental
2113	Protection may enter into a written agreement for the
2114	performance, funding, and reimbursement of the investigative and
2115	remedial acts necessary for a property that escheats to the
2116	county.
2117	(9)  Consolidated applications on more than one tax
2118	certificate are allowed, but a separate statement shall be
2119	issued pursuant to subsection (4), and a separate tax deed shall
2120	be issued pursuant to s. 197.552, for each parcel of property
2121	shown on the tax certificate.
2122	(10)  Any fees collected pursuant to this section shall be
2123	refunded to the certificateholder in the event that the tax deed
2124	sale is canceled for any reason.
2125	(11)  For any property acquired under this section by the
2126	county for the express purpose of providing infill housing, the
2127	board of county commissioners may, in accordance with s.
2128	197.447, cancel county-held tax certificates and omitted years'
2129	taxes on such properties. Furthermore, the county may not
2130	transfer a property acquired under this section specifically for
2131	infill housing back to a taxpayer who failed to pay the
2132	delinquent taxes or charges that led to the issuance of the tax
2133	certificate or lien. For purposes of this subsection only, the
2134	term "taxpayer" includes the taxpayer's family or any entity in
2135	which the taxpayer or taxpayer's family has any interest.
2136	Section 49.  Section 197.542, Florida Statutes, is amended
2137	to read:
2138	197.542  Sale at public auction.--
2139	(1)  Real property The lands advertised for sale to the
2140	highest bidder as a result of an application filed under s.
2141	197.502 shall be sold at public auction by the clerk of the
2142	circuit court, or his or her deputy, of the county where the
2143	property is lands are located on the date, at the time, and at
2144	the location as set forth in the published notice, which must
2145	shall be during the regular hours the clerk's office is open. At
2146	the time and place, the clerk shall read the notice of sale and
2147	shall offer the lands described in the notice for sale to the
2148	highest bidder for cash at public outcry. The amount required to
2149	redeem the tax certificate, plus the amounts paid by the holder
2150	to the clerk of the circuit court in charges for costs of sale,
2151	redemption of other tax certificates on the same property lands,
2152	and all other costs to the applicant for tax deed, plus interest
2153	thereon at the rate of 1.5 percent per month for the period
2154	running from the month after the date of application for the
2155	deed through the month of sale and costs incurred for the
2156	service of notice provided for in s. 197.522(2), shall be
2157	considered the bid of the certificateholder for the property. If
2158	tax certificates exist or if delinquent taxes accrued subsequent
2159	to the filing of the tax deed application, the amount required
2160	to redeem such tax certificates or pay such delinquent taxes
2161	shall be included in the minimum bid. However, if the land to be
2162	sold is assessed on the latest tax roll as homestead property,
2163	the bid of the certificateholder shall be increased to include
2164	an amount equal to one-half of the just assessed value of the
2165	homestead property as required by s. 197.502. If there are no
2166	higher bids, the property land shall be struck off and sold to
2167	the certificateholder, who shall forthwith pay to the clerk any
2168	amounts included in the minimum bid, the documentary stamp tax,
2169	and recording fees due. Upon payment, and a tax deed shall
2170	thereupon be issued and recorded by the clerk. The tax deed
2171	applicant shall have the option of placing the property on the
2172	list of lands available for taxes in lieu of paying any
2173	additional sums due as a result of the increased minimum bid,
2174	documentary stamps, or recording fees.
2175	(2)  If there are other bids, The certificateholder has
2176	shall have the right to bid as others present may bid, and the
2177	property shall be struck off and sold to the highest bidder. The
2178	high bidder shall post with the clerk a nonrefundable cash
2179	deposit of 5 percent of the bid $200 at the time of the sale, to
2180	be applied to the sale price at the time of full payment. Notice
2181	of the this deposit requirement must shall be posted at the
2182	auction site, and the clerk may require that bidders to show
2183	their willingness and ability to post the cost deposit. If full
2184	payment of the final bid and of documentary stamp tax and
2185	recording fees is not made within 24 hours, excluding weekends
2186	and legal holidays, the clerk shall cancel all bids, readvertise
2187	the sale as provided in this section, and pay all costs of the
2188	sale from the deposit. Any remaining funds must be applied
2189	toward the opening bid. The clerk may refuse to recognize the
2190	bid of any person who has previously bid and refused, for any
2191	reason, to honor such bid.
2192	(3)  If the sale is canceled for any reason, the clerk
2193	shall immediately readvertise the sale to be held within no
2194	later than 30 days after the date the sale was canceled. Only
2195	one advertisement is necessary. No further notice is required.
2196	The amount of the opening statutory (opening) bid shall be
2197	increased by the cost of advertising, additional clerk's fees as
2198	provided for in s. 28.24(21), and interest as provided for in
2199	subsection (1). The clerk must shall receive full payment prior
2200	to the issuance of the tax deed.
2201	(4)(a)  A clerk may conduct electronic tax deed sales in
2202	lieu of public outcry. The clerk must comply with the procedures
2203	provided in this chapter, except that electronic proxy bidding
2204	shall be allowed and the clerk may require bidders to advance
2205	sufficient funds to pay the deposit required by subsection (2).
2206	The clerk shall provide access to the electronic sale by
2207	computer terminals open to the public at a designated location.
2208	A clerk who conducts such electronic sales may receive
2209	electronic deposits and payments related to the sale. The
2210	portion of an advance deposit from a winning bidder required by
2211	subsection (2) shall, upon acceptance of the winning bid, be
2212	subject to the fee under s. 28.24(10).
2213	(b)  Nothing in this subsection shall be construed to
2214	restrict or limit the authority of a charter county from
2215	conducting electronic tax deed sales. In a charter county where
2216	the clerk of the circuit court does not conduct all electronic
2217	sales, the charter county shall be permitted to receive
2218	electronic deposits and payments related to sales it conducts,
2219	as well as to subject the winning bidder to a fee, consistent
2220	with the schedule in s. 28.24(10).
2221	Section 50.  Section 197.552, Florida Statutes, is amended
2222	to read:
2223	197.552  Tax deeds.--All tax deeds shall be issued in the
2224	name of a county and must shall be signed by the clerk of the
2225	county. The deed shall be witnessed by two witnesses, the
2226	official seal shall be attached thereto, and the deed shall be
2227	acknowledged or proven as other deeds. Except as specifically
2228	provided in this chapter, no right, interest, restriction, or
2229	other covenant survives shall survive the issuance of a tax
2230	deed, except that a lien of record held by a municipal or county
2231	governmental unit, special district, or community development
2232	district, including tax certificates on the property which were
2233	not incorporated in the tax deed application, if when such lien
2234	is not satisfied after as of the disbursement of proceeds of
2235	sale under the provisions of s. 197.582, shall survive the
2236	issuance of a tax deed. However, liens surviving the issuance of
2237	a tax deed may not provide a basis to foreclose against the
2238	interest of the tax deed owner unless the owner is reimbursed
2239	for the price of acquiring the tax deed, including recording
2240	fees and documentary stamps, by the holder of the surviving lien
2241	or at the time of a foreclosure sale. If a foreclosure sale
2242	results in insufficient funds to satisfy a surviving lien and
2243	reimburse the tax deed owner, the proceeds of the foreclosure
2244	sale shall be distributed pro rata in recognition of the equal
2245	dignity of the lien and the tax deed. Municipal or county
2246	government liens shall survive as to principal only, and only if
2247	such liens are recorded in the public records of the county
2248	prior to the tax deed sale. The charges by the clerk shall be as
2249	provided in s. 28.24. Tax deeds issued to a purchaser of
2250	property land for delinquent taxes must shall be in the form
2251	prescribed by the department. All deeds issued pursuant to this
2252	section are shall be prima facie evidence of the regularity of
2253	all proceedings from the valuation of the property lands to the
2254	issuance of the deed, inclusive.
2255	Section 51.  Subsection (2) of section 197.582, Florida
2256	Statutes, is amended to read:
2257	197.582  Disbursement of proceeds of sale.--
2258	(2)  If the property is purchased for an amount in excess
2259	of the statutory bid of the certificateholder, the excess shall
2260	be paid over and disbursed by the clerk. If the property
2261	purchased is homestead property and the statutory bid includes
2262	an amount equal to at least one-half of the just assessed value
2263	of the homestead, that amount shall be treated as excess and
2264	distributed in the same manner. The clerk shall distribute the
2265	excess to the governmental units for the payment of any lien of
2266	record held by a governmental unit against the property,
2267	including any tax certificates not incorporated in the tax deed
2268	application and omitted taxes, if any. If In the event the
2269	excess is not sufficient to pay all of such liens in full, the
2270	excess shall then be paid to each governmental unit pro rata.
2271	If, after all liens of record of the governmental units upon the
2272	property are paid in full, there remains a balance of
2273	undistributed funds, the balance of the purchase price shall be
2274	retained by the clerk for the benefit of the persons described
2275	in s. 197.522(1)(a), except those persons described in s.
2276	197.502(4)(h), as their interests may appear. The clerk shall
2277	mail notices to such persons notifying them of the funds held
2278	for their benefit. Any service charges, at the same rate as
2279	prescribed in s. 28.24(10), and costs of mailing notices shall
2280	be paid out of the excess balance held by the clerk. Excess
2281	proceeds shall be held and disbursed in the same manner as
2282	unclaimed redemption moneys in s. 197.473. If In the event
2283	excess proceeds are not sufficient to cover the service charges
2284	and mailing costs, the clerk shall receive the total amount of
2285	excess proceeds as a service charge.
2286	Section 52.  Section 192.0105, Florida Statutes, is amended
2287	to read
2288	192.0105  Taxpayer rights.--There is created a Florida
2289	Taxpayer's Bill of Rights for property taxes and assessments to
2290	guarantee that the rights, privacy, and property of the
2291	taxpayers of this state are adequately safeguarded and protected
2292	during tax levy, assessment, collection, and enforcement
2293	processes administered under the revenue laws of this state. The
2294	Taxpayer's Bill of Rights compiles, in one document, brief but
2295	comprehensive statements that summarize the rights and
2296	obligations of the property appraisers, tax collectors, clerks
2297	of the court, local governing boards, the Department of Revenue,
2298	and taxpayers. Additional rights afforded to payors of taxes and
2299	assessments imposed under the revenue laws of this state are
2300	provided in s. 213.015. The rights afforded taxpayers to assure
2301	that their privacy and property are safeguarded and protected
2302	during tax levy, assessment, and collection are available only
2303	insofar as they are implemented in other parts of the Florida
2304	Statutes or rules of the Department of Revenue. The rights so
2305	guaranteed to state taxpayers in the Florida Statutes and the
2306	departmental rules include:
2307	(1)  THE RIGHT TO KNOW.--
2308	(a)  The right to be sent a mailed notice of proposed
2309	property taxes and proposed or adopted non-ad valorem
2310	assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2311	(13)(a), and 200.069). The notice must also inform the taxpayer
2312	that the final tax bill may contain additional non-ad valorem
2313	assessments (see s. 200.069(10)).
2314	(b)  The right to notification of a public hearing on each
2315	taxing authority's tentative budget and proposed millage rate
2316	and advertisement of a public hearing to finalize the budget and
2317	adopt a millage rate (see s. 200.065(2)(c) and (d)).
2318	(c)  The right to advertised notice of the amount by which
2319	the tentatively adopted millage rate results in taxes that
2320	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
2321	The right to notification by first-class mail of a comparison of
2322	the amount of the taxes to be levied from the proposed millage
2323	rate under the tentative budget change, compared to the previous
2324	year's taxes, and also compared to the taxes that would be
2325	levied if no budget change is made (see ss. 200.065(2)(b) and
2326	200.069(2), (3), (4), and (9)).
2327	(d)  The right that the adopted millage rate will not
2328	exceed the tentatively adopted millage rate. If the tentative
2329	rate exceeds the proposed rate, each taxpayer shall be sent a
2330	mailed notice comparing his or her taxes under the tentatively
2331	adopted millage rate to the taxes under the previously proposed
2332	rate, before a hearing to finalize the budget and adopt millage
2333	(see s. 200.065(2)(d)).
2334	(e)  The right to be sent notice by first-class mail of a
2335	non-ad valorem assessment hearing at least 20 days before the
2336	hearing with pertinent information, including the total amount
2337	to be levied against each parcel. All affected property owners
2338	have the right to appear at the hearing and to file written
2339	objections with the local governing board (see s. 197.3632(4)(b)
2340	and (c) and (10)(b)2.b.).
2341	(f)  The right of an exemption recipient to be sent a
2342	renewal application for that exemption, the right to a receipt
2343	for homestead exemption claim when filed, and the right to
2344	notice of denial of the exemption (see ss. 196.011(6),
2345	196.131(1), 196.151, and 196.193(1)(c) and (5)).
2346	(g)  The right, on property determined not to have been
2347	entitled to homestead exemption in a prior year, to notice of
2348	intent from the property appraiser to record notice of tax lien
2349	and the right to pay tax, penalty, and interest before a tax
2350	lien is recorded for any prior year (see s. 196.161(1)(b)).
2351	(h)  The right to be informed during the tax collection
2352	process, including: notice of tax due; notice of back taxes;
2353	notice of late taxes and assessments and consequences of
2354	nonpayment; opportunity to pay estimated taxes and non-ad
2355	valorem assessments when the tax roll will not be certified in
2356	time; notice when interest begins to accrue on delinquent
2357	provisional taxes; notice of the right to prepay estimated taxes
2358	by installment; a statement of the taxpayer's estimated tax
2359	liability for use in making installment payments; and notice of
2360	right to defer taxes and non-ad valorem assessments on homestead
2361	property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2362	197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2363	193.1145(10)(a), and 197.254(1)). A taxpayer is deemed to have
2364	waived the right to know if the taxpayer fails to provide
2365	current contact information to the county property appraiser and
2366	tax collector. Notwithstanding the right to information
2367	contained within this section, the provisions of s. 197.122
2368	apply and the property owner has the obligation to obtain the
2369	necessary information from applicable governmental officials.
2370	(i)  The right to an advertisement in a newspaper listing
2371	names of taxpayers who are delinquent in paying tangible
2372	personal property taxes, with amounts due, and giving notice
2373	that interest is accruing at 18 percent and that, unless taxes
2374	are paid, warrants will be issued, prior to petition made with
2375	the circuit court for an order to seize and sell property (see
2376	s. 197.402(2)).
2377	(j)  The right to be sent a mailed notice when a petition
2378	has been filed with the court for an order to seize and sell
2379	property and the right to be mailed notice, and to be served
2380	notice by the sheriff, before the date of sale, that application
2381	for tax deed has been made and property will be sold unless back
2382	taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2383	197.522(1)(a) and (2)).
2384	(k)  The right to have certain taxes and special
2385	assessments levied by special districts individually stated on
2386	the "Notice of Proposed Property Taxes and Proposed or Adopted
2387	Non-Ad Valorem Assessments" (see s. 200.069).
2388	(2)  THE RIGHT TO DUE PROCESS.--
2389	(a)  The right to an informal conference with the property
2390	appraiser to present facts the taxpayer considers to support
2391	changing the assessment and to have the property appraiser
2392	present facts supportive of the assessment upon proper request
2393	of any taxpayer who objects to the assessment placed on his or
2394	her property (see s. 194.011(2)).
2395	(b)  The right to petition the value adjustment board over
2396	objections to assessments, denial of exemption, denial of
2397	agricultural classification, denial of historic classification,
2398	denial of high-water recharge classification, disapproval of tax
2399	deferral, and any penalties on deferred taxes imposed for
2400	incorrect information willfully filed. Payment of estimated
2401	taxes does not preclude the right of the taxpayer to challenge
2402	his or her assessment (see ss. 194.011(3), 196.011(6) and
2403	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2404	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2405	(c)  The right to file a petition for exemption or
2406	agricultural classification with the value adjustment board when
2407	an application deadline is missed, upon demonstration of
2408	particular extenuating circumstances for filing late (see ss.
2409	193.461(3)(a) and 196.011(1), (7), (8), and (9)(d)).
2410	(d)  The right to prior notice of the value adjustment
2411	board's hearing date and the right to the hearing within 4 hours
2412	of scheduled time (see s. 194.032(2)).
2413	(e)  The right to notice of date of certification of tax
2414	rolls and receipt of property record card if requested (see ss.
2415	193.122(2) and (3) and 194.032(2)).
2416	(f)  The right, in value adjustment board proceedings, to
2417	have all evidence presented and considered at a public hearing
2418	at the scheduled time, to be represented by an attorney or
2419	agent, to have witnesses sworn and cross-examined, and to
2420	examine property appraisers or evaluators employed by the board
2421	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2422	and 194.035(2)).
2423	(g)  The right to be sent mailed a timely written decision
2424	by the value adjustment board containing findings of fact and
2425	conclusions of law and reasons for upholding or overturning the
2426	determination of the property appraiser, and the right to
2427	advertised notice of all board actions, including appropriate
2428	narrative and column descriptions, in brief and nontechnical
2429	language (see ss. 194.034(2) and 194.037(3)).
2430	(h)  The right at a public hearing on non-ad valorem
2431	assessments or municipal special assessments to provide written
2432	objections and to provide testimony to the local governing board
2433	(see ss. 197.3632(4)(c) and 170.08).
2434	(i)  The right to bring action in circuit court to contest
2435	a tax assessment or appeal value adjustment board decisions to
2436	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2437	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2438	(3)  THE RIGHT TO REDRESS.--
2439	(a)  The right to discounts for early payment on all taxes
2440	and non-ad valorem assessments collected by the tax collector,
2441	the right to pay installment payments with discounts, and the
2442	right to pay delinquent personal property taxes under an
2443	installment payment program when implemented by the county tax
2444	collector (see ss. 197.162, 197.3632(8) and (10)(b)3.,
2445	197.222(1), and 197.4155).
2446	(b)  The right, upon filing a challenge in circuit court
2447	and paying taxes admitted in good faith to be owing, to be
2448	issued a receipt and have suspended all procedures for the
2449	collection of taxes until the final disposition of the action
2450	(see s. 194.171(3)).
2451	(c)  The right to have penalties reduced or waived upon a
2452	showing of good cause when a return is not intentionally filed
2453	late, and the right to pay interest at a reduced rate if the
2454	court finds that the amount of tax owed by the taxpayer is
2455	greater than the amount the taxpayer has in good faith admitted
2456	and paid (see ss. 193.072(4) and 194.192(2)).
2457	(d)  The right to a refund when overpayment of taxes has
2458	been made under specified circumstances (see ss. 193.1145(8)(e)
2459	and 197.182(1)).
2460	(e)  The right to an extension to file a tangible personal
2461	property tax return upon making proper and timely request (see
2462	s. 193.063).
2463	(f)  The right to redeem real property and redeem tax
2464	certificates at any time before full payment for a tax deed is
2465	made to the clerk of the court, including documentary stamps and
2466	recording fees issued, and the right to have tax certificates
2467	canceled if sold where taxes had been paid or if other error
2468	makes it void or correctable. Property owners have the right to
2469	be free from contact by a certificateholder for 2 years after
2470	April 1 of the year the tax certificate is issued (see ss.
2471	197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2472	197.472(1) and (7)).
2473	(g)  The right of the taxpayer, property appraiser, tax
2474	collector, or the department, as the prevailing party in a
2475	judicial or administrative action brought or maintained without
2476	the support of justiciable issues of fact or law, to recover all
2477	costs of the administrative or judicial action, including
2478	reasonable attorney's fees, and of the department and the
2479	taxpayer to settle such claims through negotiations (see ss.
2480	57.105 and 57.111).
2481	(4)  THE RIGHT TO CONFIDENTIALITY.--
2482	(a)  The right to have information kept confidential,
2483	including federal tax information, ad valorem tax returns,
2484	social security numbers, all financial records produced by the
2485	taxpayer, Form DR-219 returns for documentary stamp tax
2486	information, and sworn statements of gross income, copies of
2487	federal income tax returns for the prior year, wage and earnings
2488	statements (W-2 forms), and other documents (see ss. 192.105,
2489	193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2490	(b)  The right to limiting access to a taxpayer's records
2491	by a property appraiser, the Department of Revenue, and the
2492	Auditor General only to those instances in which it is
2493	determined that such records are necessary to determine either
2494	the classification or the value of taxable nonhomestead property
2495	(see s. 195.027(3)).
2496
2497	Notwithstanding the right to information contained in this
2498	section, s. 197.122 applies and it is the property owner's
2499	obligation to obtain the necessary information from the
2500	applicable governmental officials.
2501	Section 53.  Paragraph (d) of subsection (3) of section
2502	194.011, Florida Statutes, is amended to read:
2503	194.011  Assessment notice; objections to assessments.--
2504	(3)  A petition to the value adjustment board must be in
2505	substantially the form prescribed by the department.
2506	Notwithstanding s. 195.022, a county officer may not refuse to
2507	accept a form provided by the department for this purpose if the
2508	taxpayer chooses to use it. A petition to the value adjustment
2509	board shall describe the property by parcel number and shall be
2510	filed as follows:
2511	(d)  The petition may be filed, as to valuation issues, at
2512	any time during the taxable year on or before the 25th day
2513	following the mailing of notice by the property appraiser as
2514	provided in subsection (1). With respect to an issue involving
2515	the denial of an exemption, an agricultural or high-water
2516	recharge classification application, an application for
2517	classification as historic property used for commercial or
2518	certain nonprofit purposes, or a deferral, the petition must be
2519	filed at any time during the taxable year on or before the 30th
2520	day following the mailing of the notice by the property
2521	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2522	196.193 or notice by the tax collector under s. 197.2425
2523	197.253.
2524	Section 54.  Subsection (1) of section 194.013, Florida
2525	Statutes, is amended to read:
2526	194.013  Filing fees for petitions; disposition; waiver.--
2527	(1)  If so required by resolution of the value adjustment
2528	board, a petition filed pursuant to s. 194.011 shall be
2529	accompanied by a filing fee to be paid to the clerk of the value
2530	adjustment board in an amount determined by the board not to
2531	exceed $15 for each separate parcel of property, real or
2532	personal, covered by the petition and subject to appeal.
2533	However, no such filing fee may be required with respect to an
2534	appeal from the disapproval of homestead exemption under s.
2535	196.151 or from the denial of tax deferral under s. 197.2425
2536	197.253. Only a single filing fee shall be charged under this
2537	section as to any particular parcel of property despite the
2538	existence of multiple issues and hearings pertaining to such
2539	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2540	or (f), a single filing fee shall be charged. Such fee shall be
2541	calculated as the cost of the special magistrate for the time
2542	involved in hearing the joint petition and shall not exceed $5
2543	per parcel. Said fee is to be proportionately paid by affected
2544	parcel owners.
2545	Section 55.  Subsection (12) of section 196.011, Florida
2546	Statutes, is amended to read:
2547	196.011  Annual application required for exemption.--
2548	(12)  Notwithstanding subsection (1), when the owner of
2549	property otherwise entitled to a religious exemption from ad
2550	valorem taxation fails to timely file an application for
2551	exemption, and because of a misidentification of property
2552	ownership on the property tax roll the owner is not properly
2553	notified of the tax obligation by the property appraiser and the
2554	tax collector, the owner of the property may file an application
2555	for exemption with the property appraiser. The property
2556	appraiser must consider the application, and if he or she
2557	determines the owner of the property would have been entitled to
2558	the exemption had the property owner timely applied, the
2559	property appraiser must grant the exemption. Any taxes assessed
2560	on such property shall be canceled, and if paid, refunded. Any
2561	tax certificates outstanding on such property shall be canceled
2562	and refund made pursuant to s. 197.432(11) s. 197.432(10).
2563	Section 56.  Section 197.603, Florida Statutes, is created
2564	to read:
2565	197.603  Declaration of legislative findings and
2566	intent.--The legislature finds that the state has a strong
2567	interest in ensuring due process and public confidence in the
2568	uniform, fair, efficient, and accountable collection of property
2569	taxes by county tax collectors. The Legislature intends that the
2570	property tax collection authorized by this chapter under s.
2571	9(a), Art. VII of the State Constitution be free from the
2572	influence or the appearance of influence of the local
2573	governments who levy property taxes and receive property tax
2574	revenues.
2575	Section 57.  Sections 197.202, 197.242, 197.304, 197.3041,
2576	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2577	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2578	197.3077, 197.3078, and 197.3079, Florida Statutes, are
2579	repealed.
2580	Section 58.  This act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.