HB 355

1	A bill to be entitled
2	An act relating to property taxation; amending s. 95.051,
3	F.S.; tolling the statute of limitations relating to
4	proceedings involving tax lien certificates or tax deeds
5	during the period of an intervening bankruptcy; amending
6	ss. 197.102, 197.122, 197.123, 197.162, 197.172, 197.182,
7	197.222, 197.2301, 197.322, 197.332, 197.343, 197.344,
8	197.3635, 197.373, 197.374, 197.402, 197.403, 197.413,
9	197.414, 197.4155, 197.416, 197.417, 197.432, 197.4325,
10	197.442, 197.443, 197.462, 197.472, 197.473, 197.482,
11	197.492, 197.582, and 197.602, F.S.; revising, updating,
12	and consolidating provisions of ch. 197, F.S., relating to
13	definitions, tax collectors, lien of taxes, returns and
14	assessments, unpaid or omitted taxes, discounts, interest
15	rates, Department of Revenue responsibilities, tax bills,
16	judicial sales, prepayment of taxes, tax deferrals,
17	assessment rolls, duties of tax collectors, tax notices,
18	delinquent taxes, lienholders, special assessments, non-ad
19	valorem assessments, tax payments, distribution of taxes,
20	advertisements of property with delinquent taxes,
21	attachment, delinquent personal property taxes, sales of
22	property, tax certificates, tax deeds, tax sales, and
23	proceedings involving the validity of a tax deed; amending
24	s. 197.502, F.S.; revising provisions relating to
25	applications for tax deeds; providing payment
26	requirements; authorizing the tax collector to charge a
27	fee to cover the costs to the tax collector for electronic
28	tax deed programs or services; amending s. 197.542, F.S.;
29	revising the minimum deposit after becoming the highest
30	bidder for a tax deed; requiring a clerk to readvertise
31	the sale of a tax deed if a previous buyer failed to make
32	full payment for the tax deed; creating s. 197.146, F.S.;
33	authorizing tax collectors to issue certificates of
34	correction to tax rolls and outstanding delinquent taxes
35	for uncollectable personal property accounts; requiring
36	the tax collector to notify the property appraiser;
37	providing construction; creating ss. 197.2421 and
38	197.2423, F.S., transferring, renumbering, and amending
39	ss. 197.253, 197.303, and 197.3071, F.S., and amending ss.
40	197.243, 197.252, 197.254, 197.262, 197.263, 197.272,
41	197.282, 197.292, 197.301, and 197.312, F.S.; revising,
42	updating, and consolidating provisions of ch. 197, F.S.,
43	relating to deferral of tax payments for real property,
44	homestead property, recreational and commercial working
45	waterfront property, and affordable rental property;
46	creating s. 197.4725, F.S.; providing authorization and
47	requirements for purchase of county-held tax certificates;
48	specifying required amounts to be paid; providing for
49	fees; providing for electronic services; amending s.
50	192.0105, F.S.; providing that the right to a discount for
51	the early payment of taxes does not apply to certain
52	partial payments of taxes; clarifying a taxpayer's right
53	to redeem real property and tax certificates; clarifying
54	that a property owner may not be contacted by the holder
55	of a tax certificate for 2 years following the date the
56	certificate is issued; providing that s. 197.122, F.S.,
57	applies in certain circumstances; providing for the
58	obligation of the property owner to obtain certain
59	information; correcting cross-references; amending ss.
60	194.011, 194.013, and 196.011, F.S.; correcting cross-
61	references; creating s. 197.603, F.S.; providing
62	legislative intent; repealing s. 197.202, F.S., relating
63	to destruction of 20-year-old tax receipts; repealing s.
64	197.242, F.S., relating to a short title; repealing ss.
65	197.304, 197.3041, 197.3042, 197.3043, 197.3044, 197.3045,
66	197.3046, 197.3047, 197.307, 197.3072, 197.3073, 197.3074,
67	197.3075, 197.3076, 197.3077, 197.3078, and 197.3079,
68	F.S., relating to deferrals of tax payments; providing an
69	effective date.
70
71	Be It Enacted by the Legislature of the State of Florida:
72
73	Section 1.  Section 95.051, Florida Statutes, is amended to
74	read:
75	95.051  When limitations tolled.-
76	(1)  The running of the time under any statute of
77	limitations except ss. 95.281, 95.35, and 95.36 is tolled by:
78	(a)  Absence from the state of the person to be sued.
79	(b)  Use by the person to be sued of a false name that is
80	unknown to the person entitled to sue so that process cannot be
81	served on the person to be sued.
82	(c)  Concealment in the state of the person to be sued so
83	that process cannot be served on him or her.
84	(d)  The adjudicated incapacity, before the cause of action
85	accrued, of the person entitled to sue. In any event, the action
86	must be begun within 7 years after the act, event, or occurrence
87	giving rise to the cause of action.
88	(e)  Voluntary payments by the alleged father of the child
89	in paternity actions during the time of the payments.
90	(f)  The payment of any part of the principal or interest
91	of any obligation or liability founded on a written instrument.
92	(g)  The pendency of any arbitral proceeding pertaining to
93	a dispute that is the subject of the action.
94	(h)  The period of an intervening bankruptcy in a
95	proceeding or process under chapter 197.
96	(i)(h)  The minority or previously adjudicated incapacity
97	of the person entitled to sue during any period of time in which
98	a parent, guardian, or guardian ad litem does not exist, has an
99	interest adverse to the minor or incapacitated person, or is
100	adjudicated to be incapacitated to sue; except with respect to
101	the statute of limitations for a claim for medical malpractice
102	as provided in s. 95.11. In any event, the action must be begun
103	within 7 years after the act, event, or occurrence giving rise
104	to the cause of action.
105
106	Paragraphs (a)-(c) shall not apply if service of process or
107	service by publication can be made in a manner sufficient to
108	confer jurisdiction to grant the relief sought. This section
109	shall not be construed to limit the ability of any person to
110	initiate an action within 30 days after of the lifting of an
111	automatic stay issued in a bankruptcy action as is provided in
112	11 U.S.C. s. 108(c).
113	(2)  A No disability or other reason does not shall toll
114	the running of any statute of limitations except those specified
115	in this section, s. 95.091, the Florida Probate Code, or the
116	Florida Guardianship Law.
117	Section 2.  Section 197.102, Florida Statutes, is amended
118	to read:
119	197.102  Definitions.-
120	(1)  As used in this chapter, the following definitions
121	apply, unless the context clearly requires otherwise:
122	(a)  "Awarded" means the time when the tax collector or a
123	designee determines and announces verbally or through the
124	closing of the bid process in a live or an electronic auction
125	that a buyer has placed the winning bid on a tax certificate at
126	a tax certificate sale.
127	(b)(1)  "Department," unless otherwise specified, means the
128	Department of Revenue.
129	(c)(2)  "Omitted taxes" means those taxes which have not
130	been extended on the tax roll against a parcel of property after
131	the property has been placed upon the list of lands available
132	for taxes pursuant to s. 197.502.
133	(d)  "Proxy bidding" means a method of bidding by which a
134	bidder authorizes an agent, whether an individual or an
135	electronic agent, to place bids on his or her behalf.
136	(e)  "Random number generator" means a computational device
137	that generates a sequence of numbers that lack any pattern and
138	is used to resolve a tie when multiple bidders have bid the same
139	lowest amount by assigning a number to each of the tied bidders
140	and randomly determining which one of those numbers is the
141	winner.
142	(f)(3)  "Tax certificate" means a paper or electronic legal
143	document, representing unpaid delinquent real property taxes,
144	non-ad valorem assessments, including special assessments,
145	interest, and related costs and charges, issued in accordance
146	with this chapter against a specific parcel of real property and
147	becoming a first lien thereon, superior to all other liens,
148	except as provided by s. 197.573(2).
149	(g)(4)  "Tax notice" means the paper or electronic tax bill
150	sent to taxpayers for payment of any taxes or special
151	assessments collected pursuant to this chapter, or the bill sent
152	to taxpayers for payment of the total of ad valorem taxes and
153	non-ad valorem assessments collected pursuant to s. 197.3632.
154	(h)(5)  "Tax receipt" means the paid tax notice.
155	(i)(6)  "Tax rolls" and "assessment rolls" are synonymous
156	and mean the rolls prepared by the property appraiser pursuant
157	to chapter 193 and certified pursuant to s. 193.122.
158	(2)(7)  If when a local government uses the method set
159	forth in s. 197.3632 to levy, collect, or enforce a non-ad
160	valorem assessment, the following definitions shall apply:
161	(a)  "Ad valorem tax roll" means the roll prepared by the
162	property appraiser and certified to the tax collector for
163	collection.
164	(b)  "Non-ad valorem assessment roll" means a roll prepared
165	by a local government and certified to the tax collector for
166	collection.
167	Section 3.  Section 197.122, Florida Statutes, is amended
168	to read:
169	197.122  Lien of taxes; dates; application.-
170	(1)  All taxes imposed pursuant to the State Constitution
171	and laws of this state shall be a first lien, superior to all
172	other liens, on any property against which the taxes have been
173	assessed and shall continue in full force from January 1 of the
174	year the taxes were levied until discharged by payment or until
175	barred under chapter 95. If All personal property tax liens, to
176	the extent that the property to which the lien applies cannot be
177	located in the county or to the extent that the sale of the
178	property is insufficient to pay all delinquent taxes, interest,
179	fees, and costs due, a personal property tax lien applies shall
180	be liens against all other personal property of the taxpayer in
181	the county. However, a lien such liens against other personal
182	property does shall not apply against such property that which
183	has been sold, and is such liens against other personal property
184	shall be subordinate to any valid prior or subsequent liens
185	against such other property. An No act of omission or commission
186	on the part of a any property appraiser, tax collector, board of
187	county commissioners, clerk of the circuit court, or county
188	comptroller, or their deputies or assistants, or newspaper in
189	which an any advertisement of sale may be published does not
190	shall operate to defeat the payment of taxes, interest, fees,
191	and costs due and; but any acts of omission or commission may be
192	corrected at any time by the officer or party responsible for
193	them in the same like manner as provided by law for performing
194	acts in the first place. Amounts, and when so corrected they
195	shall be deemed to be construed as valid ab initio and do not
196	shall in no way affect any process by law for the enforcement of
197	the collection of the any tax. All owners of
198	be held to know that taxes are due and payable annually and are
199	responsible for charged with the duty of ascertaining the amount
200	of current and delinquent taxes and paying them before April 1
201	of the year following the year in which taxes are assessed. A No
202	sale or conveyance of real or personal property for nonpayment
203	of taxes may not shall be held invalid except upon proof that:
204	(a)  The property was not subject to taxation;
205	(b)  The taxes were had been paid before the sale of
206	personal property; or
207	(c)  The real property was had been redeemed before receipt
208	by the clerk of the court of full payment for the execution and
209	delivery of a deed based upon a certificate issued for
210	nonpayment of taxes, including all recording fees and
211	documentary stamps.
212	(2)  A lien created through the sale of a tax certificate
213	may not be foreclosed or enforced in any manner except as
214	prescribed in this chapter.
215	(3)  A property appraiser may also correct a material
216	mistake of fact relating to an essential condition of the
217	subject property to reduce an assessment if to do so requires
218	only the exercise of judgment as to the effect of the mistake of
219	fact on the assessed or taxable value of the property that
220	mistake of fact.
221	(a)  As used in this subsection, the term "an essential
222	condition of the subject property" means a characteristic of the
223	subject parcel, including only:
224	1.  Environmental restrictions, zoning restrictions, or
225	restrictions on permissible use;
226	2.  Acreage;
227	3.  Wetlands or other environmental lands that are or have
228	been restricted in use because of such environmental features;
229	4.  Access to usable land;
230	5.  Any characteristic of the subject parcel which
231	characteristic, in the property appraiser's opinion, caused the
232	appraisal to be clearly erroneous; or
233	6.  Depreciation of the property that was based on a latent
234	defect of the property which existed but was not readily
235	discernible by inspection on January 1, but not depreciation
236	resulting from any other cause.
237	(b)  The material mistake of fact may be corrected by the
238	property appraiser, in the same like manner as provided by law
239	for performing the act in the first place only within 1 year
240	after the approval of the tax roll pursuant to s. 193.1142. If,
241	and, when so corrected, the tax roll act becomes valid ab initio
242	and does not affect in no way affects any process by law for the
243	enforcement of the collection of the any tax. If the such a
244	correction results in a refund of taxes paid on the basis of an
245	erroneous assessment included contained on the current year's
246	tax roll for years beginning January 1, 1999, or later, the
247	property appraiser, at his or her option, may request that the
248	department to pass upon the refund request pursuant to s.
249	197.182 or may submit the correction and refund order directly
250	to the tax collector for action in accordance with the notice
251	provisions of s. 197.182(2). Corrections to tax rolls for
252	previous prior years which would result in refunds must be made
253	pursuant to s. 197.182.
254	Section 4.  Section 197.123, Florida Statutes, is amended
255	to read:
256	197.123  Correcting Erroneous returns; notification of
257	property appraiser.-If a any tax collector has reason to believe
258	that a any taxpayer has filed an erroneous or incomplete
259	statement of her or his personal property or has not disclosed
260	returned the full amount of all of her or his property subject
261	to taxation, the collector must shall notify the property
262	appraiser of the erroneous or incomplete statement.
263	Section 5.  Section 197.146, Florida Statutes, is created
264	to read:
265	197.146  Uncollectable personal property taxes; correction
266	of tax roll.-A tax collector who determines that a tangible
267	personal property account is uncollectable may issue a
268	certificate of correction for the current tax roll and any prior
269	tax rolls. The tax collector shall notify the property appraiser
270	that the account is invalid, and the assessment may not be
271	certified for a future tax roll. An uncollectable account
272	includes, but is not limited to, an account on property that was
273	originally assessed but cannot be found to seize and sell for
274	the payment of taxes and includes other personal property of the
275	owner as identified pursuant to s. 197.413(8) and (9).
276	Section 6.  Section 197.162, Florida Statutes, is amended
277	to read:
278	197.162  Tax discount payment periods Discounts; amount and
279	time.-
280	(1)  For On all taxes assessed on the county tax rolls and
281	collected by the county tax collector, discounts for payments
282	made before delinquency early payment thereof shall be at the
283	rate of 4 percent in the month of November or at any time within
284	30 days after the sending mailing of the original tax notice; 3
285	percent in the following month of December; 2 percent in the
286	following month of January; 1 percent in the following month of
287	February; and zero percent in the following month of March or
288	within 30 days before prior to the date of delinquency if the
289	date of delinquency is after April 1.
290	(2)  If When a taxpayer makes a request to have the
291	original tax notice corrected, the discount rate for early
292	payment applicable at the time of the request for correction is
293	made applies shall apply for 30 days after the sending mailing
294	of the corrected tax notice.
295	(3)  A discount rate shall apply at the rate of 4 percent
296	applies for 30 days after the sending mailing of a tax notice
297	resulting from the action of a value adjustment board.
298	Thereafter, the regular discount periods shall apply.
299	(4)  If the For the purposes of this section, when a
300	discount period ends on a Saturday, Sunday, or legal holiday,
301	the discount period, including the zero percent period, extends
302	shall be extended to the next working day, if payment is
303	delivered to the a designated collection office of the tax
304	collector.
305	Section 7.  Subsections (2) and (4) of section 197.172,
306	Florida Statutes, are amended to read:
307	197.172  Interest rate; calculation and minimum.-
308	(2)  The maximum rate of interest on a tax certificate is
309	shall be 18 percent per year.; However, a tax certificate may
310	shall not bear interest and nor shall the mandatory interest
311	charge as provided by s. 197.472(2) may not be levied during the
312	60-day period following of time from the date of delinquency,
313	except for the 3 percent mandatory interest charged charge under
314	subsection (1). No tax certificate sold before March 23, 1992,
315	shall bear interest nor shall the mandatory charge as provided
316	by s. 197.472(2) be levied in excess of the interest or charge
317	provided herein, except as to those tax certificates upon which
318	the mandatory charge as provided by s. 197.472(2) shall have
319	been collected and paid.
320	(4)  Interest shall be calculated Except as provided in s.
321	197.262 with regard to deferred payment tax certificates,
322	interest to be accrued pursuant to this chapter shall be
323	calculated monthly from the first day of each month.
324	Section 8.  Subsections (1), (2), and (3) of section
325	197.182, Florida Statutes, are amended to read:
326	197.182  Department of Revenue to pass upon and order
327	refunds.-
328	(1)(a)  Except as provided in paragraphs paragraph (b),
329	(c), and (d), the department shall pass upon and order refunds
330	if when payment of taxes assessed on the county tax rolls has
331	been made voluntarily or involuntarily under any of the
332	following circumstances:
333	1.  When An overpayment has been made.
334	2.  When A payment has been made when no tax was due.
335	3.  When A bona fide controversy exists between the tax
336	collector and the taxpayer as to the liability of the taxpayer
337	for the payment of the tax claimed to be due, the taxpayer pays
338	the amount claimed by the tax collector to be due, and it is
339	finally adjudged by a court of competent jurisdiction that the
340	taxpayer was not liable for the payment of the tax or any part
341	thereof.
342	4.  When A payment for a delinquent tax has been made in
343	error by a taxpayer to the tax collector and, if, within 12 24
344	months after of the date of the erroneous payment and before
345	prior to any transfer of the assessed property to a third party
346	for consideration, the party seeking a refund makes demand for
347	reimbursement of the erroneous payment upon the owner of the
348	property on which the taxes were erroneously paid and
349	reimbursement of the erroneous payment is not received within 45
350	days after such demand. The demand for reimbursement must shall
351	be sent by certified mail, return receipt requested, and a copy
352	of the demand must thereof shall be sent to the tax collector.
353	If the payment was made in error by the taxpayer because of an
354	error in the tax notice sent to the taxpayer, refund must be
355	made as provided in paragraph (d) subparagraph (b)2.
356	5.  A payment for a tax that has not become delinquent, has
357	been made in error by a taxpayer to the tax collector and within
358	18 months after the date of the erroneous payment and before any
359	transfer of the assessed property to a third party for
360	consideration, the party seeking a refund makes a demand for
361	reimbursement of the erroneous payment upon the owner of the
362	property on which the taxes were erroneously paid, and
363	reimbursement of the erroneous payment is not received within 45
364	days after such demand. The demand for reimbursement must be
365	sent by certified mail, return receipt requested, and a copy of
366	the demand must be sent to the tax collector. If the payment was
367	made in error by the taxpayer because of an error in the tax
368	notice sent to the taxpayer, refund must be made as provided in
369	paragraph (d).
370	6.5.  A When any payment is has been made for a tax
371	certificate certificates that is are subsequently corrected or
372	amended or is are subsequently determined to be void under s.
373	197.443.
374	(b)1.  Those Refunds that have been ordered by a court and
375	those refunds that do not result from changes made in the
376	assessed value on a tax roll certified to the tax collector
377	shall be made directly by the tax collector without order from
378	the department and shall be made from undistributed funds
379	without approval of the various taxing authorities.
380	(c)  Overpayments in the amount of $10 $5 or less may be
381	retained by the tax collector unless a written claim for a
382	refund is received from the taxpayer. Overpayments of more than
383	$10 over $5 resulting from taxpayer error, if identified
384	determined within 12 months the 4-year period of limitation,
385	shall are to be automatically refunded to the taxpayer. Such
386	refunds do not require approval from the department.
387	(d)2.  If When a payment has been made in error by a
388	taxpayer to the tax collector because of an error in the tax
389	notice sent to the taxpayer, refund must be made directly by the
390	tax collector and does not require approval from the department.
391	At the request of the taxpayer, the amount paid in error may be
392	applied by the tax collector to the taxes for which the taxpayer
393	is actually liable.
394	(e)(c)  Claims for refunds must shall be made pursuant to
395	in accordance with the rules of the department. A No refund may
396	not shall be granted unless a claim for the refund is made
397	therefor within 4 years after of January 1 of the tax year for
398	which the taxes were paid.
399	(f)(d)  Upon receipt of the department's written denial of
400	a the refund, the tax collector shall issue the denial in
401	writing to the taxpayer.
402	(g)(e)  If funds are available from current receipts and,
403	subject to subsection (3) and, if a refund is approved, the
404	taxpayer shall is entitled to receive a refund within 100 days
405	after a claim for refund is made, unless the tax collector,
406	property appraiser, or department states good cause for
407	remitting the refund after that date. The time periods times
408	stated in this paragraph and paragraphs (i) (f) through (l) (j)
409	are directory and may be extended by a maximum of an additional
410	60 days if good cause is stated.
411	(h)(f)  If the taxpayer contacts the property appraiser
412	first, the property appraiser shall refer the taxpayer to the
413	tax collector.
414	(i)(g)  If a correction to the roll by the property
415	appraiser is required as a condition for the refund, the tax
416	collector shall, within 30 days, advise the property appraiser
417	of the taxpayer's application for a refund and forward the
418	application to the property appraiser.
419	(j)(h)  The property appraiser has 30 days after receipt of
420	the form from the tax collector to correct the roll if a
421	correction is permissible by law. Within After the 30-day period
422	30 days, the property appraiser shall immediately advise the tax
423	collector in writing of whether or not the roll has been
424	corrected and state, stating the reasons why the roll was
425	corrected or not corrected.
426	(k)(i)  If the refund requires is not one that can be
427	directly acted upon by the tax collector, for which an order
428	from the department is required, the tax collector shall forward
429	the claim for refund to the department upon receipt of the
430	correction from the property appraiser or 30 days after the
431	claim for refund, whichever occurs first. This provision does
432	not apply to corrections resulting in refunds of less than
433	$2,500 $400, which the tax collector shall make directly,
434	without order from the department, and from undistributed funds,
435	and may make without approval of the various taxing authorities.
436	(l)(j)  The department shall approve or deny a claim for a
437	refund all refunds within 30 days after receiving the from the
438	tax collector the claim from the tax collector for refund,
439	unless good cause is stated for delaying the approval or denial
440	beyond that date.
441	(m)(k)  Subject to and after meeting the requirements of s.
442	194.171 and this section, an action to contest a denial of
443	refund must may not be brought within later than 60 days after
444	the date the tax collector sends issues the denial to the
445	taxpayer, which notice must be sent by certified mail, or 4
446	years after January 1 of the year for which the taxes were paid,
447	whichever is later. The tax collector may send notice of the
448	denial electronically or by postal mail. Electronic transmission
449	may be used only with the express consent of the property owner.
450	If the notice of denial is sent electronically and is returned
451	as undeliverable, a second notice must be sent. However, the
452	original electronic transmission is the official mailing for
453	purpose of this section.
454	(n)(l)  In computing any time period under this section, if
455	when the last day of the period is a Saturday, Sunday, or legal
456	holiday, the period is to be extended to the next working day.
457	(2)(a)  If When the department orders a refund, the
458	department it shall forward a copy of its order to the tax
459	collector who shall then determine the pro rata share due by
460	each taxing authority. The tax collector shall make the refund
461	from undistributed funds held for that taxing authority and
462	shall identify such refund as a reduction in the next
463	distribution. If the undistributed funds are not sufficient for
464	the refund, the tax collector shall notify the taxing authority
465	of the shortfall. The taxing authority shall: and certify to the
466	county, the district school board, each municipality, and the
467	governing body of each taxing district, their pro rata shares of
468	such refund, the reason for the refund, and the date the refund
469	was ordered by the department.
470	(b)  The board of county commissioners, the district school
471	board, each municipality, and the governing body of each taxing
472	district shall comply with the order of the department in the
473	following manner:
474	1.  Authorize the tax collector to make refund from
475	undistributed funds held for that taxing authority by the tax
476	collector;
477	(a)2.  Authorize the tax collector to make refund and
478	forward to the tax collector its pro rata share of the refund
479	from currently budgeted funds, if available; or
480	(b)3.  Notify the tax collector that the taxing authority
481	does not have funds currently available and provide for the
482	payment of the refund in its budget for the next ensuing year
483	funds for the payment of the refund.
484	(3)  A refund ordered by the department pursuant to this
485	section shall be made by the tax collector in one aggregate
486	amount composed of all the pro rata shares of the several taxing
487	authorities concerned, except that a partial refund is allowed
488	if when one or more of the taxing authorities concerned do not
489	have funds currently available to pay their pro rata shares of
490	the refund and this would cause an unreasonable delay in the
491	total refund. A statement by the tax collector explaining the
492	refund shall accompany the refund payment. If When taxes become
493	delinquent as a result of a refund pursuant to subparagraph
494	(1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph
495	(1)(b)2., the tax collector shall notify the property owner that
496	the taxes have become delinquent and that a tax certificate will
497	be sold if the taxes are not paid within 30 days after the date
498	of delinquency.
499	Section 9.  Subsections (1), (3), and (5) of section
500	197.222, Florida Statutes, are amended to read:
501	197.222  Prepayment of estimated tax by installment
502	method.-
503	(1)  Taxes collected pursuant to this chapter may be
504	prepaid in installments as provided in this section. A taxpayer
505	may elect to prepay by installments for each tax notice for with
506	taxes estimated to be more than $100. A taxpayer who elects to
507	prepay taxes shall make payments based upon an estimated tax
508	equal to the actual taxes levied upon the subject property in
509	the prior year. In order to prepay by installments, the Such
510	taxpayer must shall complete and file an application for each
511	tax notice to prepay such taxes by installment with the tax
512	collector on or before April 30 prior to May 1 of the year in
513	which the taxpayer elects to prepay the taxes in installments
514	pursuant to this section. The application shall be made on forms
515	supplied by the department and provided to the taxpayer by the
516	tax collector. After submission of an initial application, a
517	taxpayer is shall not be required to submit additional annual
518	applications as long as he or she continues to elect to prepay
519	taxes in installments pursuant to this section. However, if in
520	any year the taxpayer does not so elect, reapplication is shall
521	be required for a subsequent election to do so. Installment
522	payments shall be made according to the following schedule:
523	(a)  The first payment of one-quarter of the total amount
524	of estimated taxes due must shall be made by not later than June
525	30 of the year in which the taxes are assessed. A 6 percent 6-
526	percent discount applied against the amount of the installment
527	shall be granted for such payment. The tax collector may accept
528	a late payment of the first installment through July 31, and the
529	under this paragraph within 30 days after June 30; such late
530	payment must be accompanied by a penalty of 5 percent of the
531	amount of the installment due.
532	(b)  The second payment of one-quarter of the total amount
533	of estimated taxes must due shall be made by not later than
534	September 30 of the year in which the taxes are assessed. A 4.5
535	percent 4.5-percent discount applied against the amount of the
536	installment shall be granted for such payment.
537	(c)  The third payment of one-quarter of the total amount
538	of estimated taxes due, plus one-half of any adjustment made
539	pursuant to a determination of actual tax liability, must shall
540	be made by not later than December 31 of the year in which taxes
541	are assessed. A 3 percent 3-percent discount applied against the
542	amount of the installment shall be granted for such payment.
543	(d)  The fourth payment of one-quarter of the total amount
544	of estimated taxes due, plus one-half of any adjustment made
545	pursuant to a determination of actual tax liability, must shall
546	be made by not later than March 31 following the year in which
547	taxes are assessed. A No discount may not shall be granted for
548	such payment.
549	(e)  If For purposes of this section, when an installment
550	due date falls on a Saturday, Sunday, or legal holiday, the due
551	date for the installment is shall be the next working day, if
552	the installment payment is delivered to a designated collection
553	office of the tax collector. Taxpayers making such payment shall
554	be entitled to the applicable discount rate authorized in this
555	section.
556	(3)  Upon receiving a taxpayer's application for
557	participation in the prepayment installment plan, and the tax
558	collector shall mail to the taxpayer a statement of the
559	taxpayer's estimated tax liability which shall be equal to the
560	actual taxes levied on the subject property in the preceding
561	year; such statement shall indicate the amount of each quarterly
562	installment after application of the discount rates provided in
563	this section, and a payment schedule, based upon the schedule
564	provided in this section and furnished by the department. for
565	those taxpayers who participated in the prepayment installment
566	plan for the previous year and who are not required to reapply,
567	the tax collector shall send a quarterly tax notice with the
568	discount rates provided in this section according to the payment
569	schedule provided by the department the statement shall be
570	mailed by June 1. During the first month that the tax roll is
571	open for payment of taxes, the tax collector shall mail to the
572	taxpayer a statement which shows the amount of the remaining
573	installment payments to be made after application of the
574	discount rates provided in this section. The postage or cost of
575	electronic mailing shall be paid out of the general fund of the
576	county, upon statement of the costs thereof by the tax
577	collector.
578	(5)  Notice of the right to prepay taxes pursuant to this
579	section shall be provided with the notice of taxes. The Such
580	notice shall inform the taxpayer of the right to prepay taxes in
581	installments, and that application forms can be obtained from
582	the tax collector, and shall state that reapplication is not
583	necessary if the taxpayer participated in the prepayment
584	installment plan for the previous year. The application forms
585	shall be provided by the department and shall be mailed by the
586	tax collector to those taxpayers requesting an application.
587	Section 10.  Subsections (3) and (9) of section 197.2301,
588	Florida Statutes, are amended to read:
589	197.2301  Payment of taxes prior to certified roll
590	procedure.-
591	(3)  Immediately upon receipt of the property appraiser's
592	certification under subsection (2), the tax collector shall
593	publish a notice cause to be published in a newspaper of general
594	circulation in the county and shall prominently post at the
595	courthouse door a notice that the tax roll will not be certified
596	for collection before prior to January 1 and that payments of
597	estimated taxes may be made will be allowed by those taxpayers
598	who submit tender payment to the collector on or before December
599	31.
600	(9)  After the discount has been applied to the estimated
601	taxes paid and it is determined that an underpayment or
602	overpayment has occurred, the following shall apply:
603	(a)  If the amount of underpayment or overpayment is $10 $5
604	or less, then no additional billing or refund is required except
605	as determined by the tax collector.
606	(b)  If the amount of overpayment is more than $10 $5, the
607	tax collector shall immediately refund to the person who paid
608	the estimated tax the amount of overpayment. Department of
609	Revenue approval is shall not be required for the refund of
610	overpayment made pursuant to this subsection.
611	Section 11.  Section 197.2421, Florida Statutes, is created
612	to read:
613	197.2421  Property tax deferral.-
614	(1)  If a property owner applies for a property tax
615	deferral and meets the criteria established in this chapter, the
616	tax collector shall approve the deferral of the ad valorem taxes
617	and non-ad valorem assessments.
618	(2)  Authorized property tax deferral programs are:
619	(a)  Homestead tax deferral.
620	(b)  Recreational and commercial working waterfront
621	deferral.
622	(c)  Affordable rental housing deferral.
623	(3)  Ad valorem taxes, non-ad valorem assessments, and
624	interest deferred pursuant to this chapter constitute a priority
625	lien and attach to the property in the same manner as other tax
626	liens. Deferred taxes, assessments, and interest, however, are
627	due, payable, and delinquent as provided in this chapter.
628	Section 12.  Section 197.2423, Florida Statutes, is created
629	to read:
630	197.2423  Application for property tax deferral;
631	determination of approval or denial by tax collector.-
632	(1)  A property owner is responsible for submitting an
633	annual application for tax deferral with the county tax
634	collector on or before March 31 following the year in which the
635	taxes and non-ad valorem assessments are assessed.
636	(2)  Each applicant shall demonstrate compliance with the
637	requirements for tax deferral.
638	(3)  The application for deferral shall be made upon a form
639	prescribed by the department and provided by the tax collector.
640	The tax collector may require the applicant to submit other
641	evidence and documentation deemed necessary in considering the
642	application. The application form shall advise the applicant:
643	(a)  Of the manner in which interest is computed.
644	(b)  Of the conditions that must be met to qualify for
645	approval.
646	(c)  Of the conditions under which deferred taxes,
647	assessments, and interest become due, payable, and delinquent.
648	(d)  That all tax deferrals pursuant to this section
649	constitute a priority tax lien on the applicant's property.
650	(4)  Each application shall include a list of all
651	outstanding liens on the property and the current value of each
652	lien.
653	(5)  Each applicant shall furnish proof of fire and
654	extended coverage insurance in an amount at least equal to the
655	total of all outstanding liens, including a lien for deferred
656	taxes, non-ad valorem assessments, and interest, with a loss
657	payable clause to the tax collector.
658	(6)  The tax collector shall consider each annual
659	application for a tax deferral within 45 days after the
660	application is filed or as soon as practicable thereafter. The
661	tax collector shall exercise reasonable discretion based upon
662	applicable information available under this section. A tax
663	collector who finds that the applicant is entitled to the tax
664	deferral shall approve the application and maintain the deferral
665	records until the tax lien is satisfied.
666	(7)  For approved deferrals, the date of receipt by the tax
667	collector of the application for tax deferral shall be used in
668	calculating taxes due and payable net of discounts for early
669	payment as provided in s. 197.162.
670	(8)  The tax collector shall notify the property appraiser
671	in writing of those parcels for which taxes have been deferred.
672	(9)  A tax deferral may not be granted if:
673	(a)  The total amount of deferred taxes, non-ad valorem
674	assessments, and interest, plus the total amount of all other
675	unsatisfied liens on the property, exceeds 85 percent of the
676	just value of the property; or
677	(b)  The primary mortgage financing on the property is for
678	an amount that exceeds 70 percent of the just value of the
679	property.
680	(10)  A tax collector who finds that the applicant is not
681	entitled to the deferral shall send a notice of disapproval
682	within 45 days after the date the application is filed, citing
683	the reason for disapproval. The original notice of disapproval
684	shall be sent to the applicant and shall advise the applicant of
685	the right to appeal the decision to the value adjustment board
686	and shall inform the applicant of the procedure for filing such
687	an appeal.
688	Section 13.  Section 197.253, Florida Statutes, is
689	transferred, renumbered as section 197.2425, Florida Statutes,
690	and amended to read:
691	197.2425 197.253  Appeal of denied Homestead tax deferral;
692	application.-An appeal of a denied tax deferral must be made by
693	the property owner
694	(1)  The application for deferral shall be made upon a form
695	prescribed by the department and furnished by the county tax
696	collector. The application form shall be signed upon oath by the
697	applicant before an officer authorized by the state to
698	administer oaths. The tax collector may, in his or her
699	discretion, require the applicant to submit such other evidence
700	and documentation as deemed necessary by the tax collector in
701	considering the application. The application form shall advise
702	the applicant of the manner in which interest is computed. Each
703	application form shall contain an explanation of the conditions
704	to be met for approval and the conditions under which deferred
705	taxes and interest become due, payable, and delinquent. Each
706	application shall clearly state that all deferrals pursuant to
707	this act shall constitute a lien on the applicant's homestead.
708	(2)(a)  The tax collector shall consider each annual
709	application for homestead tax deferral within 30 days of the day
710	the application is filed or as soon as practicable thereafter. A
711	tax collector who finds that the applicant is entitled to the
712	tax deferral shall approve the application and file the
713	application in the permanent records. A tax collector who finds
714	the applicant is not entitled to the deferral shall send a
715	notice of disapproval within 30 days of the filing of the
716	application, giving reasons therefor to the applicant, either by
717	personal delivery or by registered mail to the mailing address
718	given by the applicant and shall make return in the manner in
719	which such notice was served upon the applicant upon the
720	original notice thereof and file among the permanent records of
721	the tax collector's office. The original notice of disapproval
722	sent to the applicant shall advise the applicant of the right to
723	appeal the decision of the tax collector to the value adjustment
724	board and shall inform the applicant of the procedure for filing
725	such an appeal.
726	(b)  Appeals of the decision of the tax collector to the
727	value adjustment board shall be in writing on a form prescribed
728	by the department and furnished by the tax collector. The Such
729	appeal must shall be filed with the value adjustment
730	within 30 20 days after the applicant's receipt of the notice of
731	disapproval. The value adjustment board shall review the
732	application and the evidence presented to the tax collector upon
733	which the applicant based his or her claim for tax deferral and,
734	at the election of the applicant, must shall hear the applicant
735	in person, or by agent on the applicant's behalf, on his or her
736	right to homestead tax deferral. The value adjustment board
737	shall reverse the decision of the tax collector and grant a
738	homestead tax deferral to the applicant, if in its judgment the
739	applicant is entitled to the tax deferral thereto, or must
740	affirm the decision of the tax collector. An Such action by of
741	the value adjustment board is shall be final unless the
742	applicant or tax collector files a de novo proceeding for a
743	declaratory judgment or other appropriate proceeding in the
744	circuit court of the county in which the property is located or
745	other lienholder, within 15 days after from the date of the
746	decision disapproval of the application by the board, files in
747	the circuit court of the county in which the property is
748	located, a proceeding for a declaratory judgment or other
749	appropriate proceeding.
750	(3)  Each application shall contain a list of, and the
751	current value of, all outstanding liens on the applicant's
752	homestead.
753	(4)  For approved applications, the date of receipt by the
754	tax collector of the application for tax deferral shall be used
755	in calculating taxes due and payable net of discounts for early
756	payment as provided for by s. 197.162.
757	(5)  If such proof has not been furnished with a prior
758	application, each applicant shall furnish proof of fire and
759	extended coverage insurance in an amount which is in excess of
760	the sum of all outstanding liens and deferred taxes and interest
761	with a loss payable clause to the county tax collector.
762	(6)  The tax collector shall notify the property appraiser
763	in writing of those parcels for which taxes have been deferred.
764	(7)  The property appraiser shall promptly notify the tax
765	collector of denials of homestead application and changes in
766	ownership of properties that have been granted a tax deferral.
767	Section 14.  Section 197.243, Florida Statutes, is amended
768	to read:
769	197.243  Definitions relating to homestead property tax
770	deferral Act.-
771	(1)  "Household" means a person or group of persons living
772	together in a room or group of rooms as a housing unit, but the
773	term does not include persons boarding in or renting a portion
774	of the dwelling.
775	(2)  "Income" means the "adjusted gross income," as defined
776	in s. 62 of the United States Internal Revenue Code, of all
777	members of a household.
778	Section 15.  Section 197.252, Florida Statutes, is amended
779	to read:
780	197.252  Homestead tax deferral.-
781	(1)  Any person who is entitled to claim homestead tax
782	exemption under the provisions of s. 196.031(1) may apply elect
783	to defer payment of a portion of the combined total of the ad
784	valorem taxes, and any non-ad valorem assessments, and interest
785	accumulated on a tax certificate which would be covered by a tax
786	certificate sold under this chapter levied on that person's
787	homestead by filing an annual application for tax deferral with
788	the county tax collector on or before January 31 following the
789	year in which the taxes and non-ad valorem assessments are
790	assessed. Any applicant who is entitled to receive the homestead
791	tax exemption but has waived it for any reason shall furnish,
792	with the application for tax deferral, a certificate of
793	eligibility to receive the exemption. Such certificate shall be
794	prepared by the county property appraiser upon request of the
795	taxpayer. It shall be the burden of each applicant to
796	affirmatively demonstrate compliance with the requirements of
797	this section.
798	(2)(a)  Approval of an application for homestead tax
799	deferral shall defer that portion of the combined total of ad
800	valorem taxes and any non-ad valorem assessments:
801	1.  Which would be covered by a tax certificate sold under
802	this chapter otherwise due and payable on the applicant's
803	homestead pursuant to s. 197.333 which exceeds 5 percent of the
804	applicant's household household's income for the prior calendar
805	year if the applicant is younger than 65 years old;
806	2.  Which exceeds 3 percent of the applicant's household
807	income for the prior calendar year if the applicant is 65 years
808	old or older; or
809	3.  In its entirety if the applicant's household income:
810	a.  For the previous calendar year is less than $10,000; or
811	b.  Is less than the designated amount for the additional
812	homestead exemption under s. 196.075 and the applicant is 65
813	years old or older. If any such applicant's household income for
814	the prior calendar year is less than $10,000, approval of such
815	application shall defer such ad valorem taxes plus non-ad
816	valorem assessments in their entirety.
817	(b)  If the applicant is 65 years of age or older, approval
818	of the application shall defer that portion of the ad valorem
819	taxes plus non-ad valorem assessments which exceeds 3 percent of
820	the applicant's household income for the prior calendar year. If
821	any applicant's household income for the prior calendar year is
822	less than $10,000, or is less than the amount of the household
823	income designated for the additional homestead exemption
824	pursuant to s. 196.075, and the applicant is 65 years of age or
825	older, approval of the application shall defer the ad valorem
826	taxes plus non-ad valorem assessments in their entirety.
827	(b)(c)  The household income of an applicant who applies
828	for a tax deferral before the end of the calendar year in which
829	the taxes and non-ad valorem assessments are assessed shall be
830	for the current year, adjusted to reflect estimated income for
831	the full calendar year period. The estimate of a full year's
832	household income shall be made by multiplying the household
833	income received to the date of application by a fraction, the
834	numerator being 365 and the denominator being the number of days
835	expired in the calendar year to the date of application.
836	(3)  The property appraiser shall promptly notify the tax
837	collector if there is a change in ownership or the homestead
838	exemption has been denied on property that has been granted a
839	tax deferral. No tax deferral shall be granted:
840	(a)  If the total amount of deferred taxes, non-ad valorem
841	assessments, and interest plus the total amount of all other
842	unsatisfied liens on the homestead exceeds 85 percent of the
843	assessed value of the homestead, or
844	(b)  If the primary mortgage financing on the homestead is
845	for an amount which exceeds 70 percent of the assessed value of
846	the homestead.
847	(4)  The amount of taxes, non-ad valorem assessments, and
848	interest deferred under this act shall accrue interest at a rate
849	equal to the semiannually compounded rate of one-half of 1
850	percent plus the average yield to maturity of the long-term
851	fixed-income portion of the Florida Retirement System
852	investments as of the end of the quarter preceding the date of
853	the sale of the deferred payment tax certificates; however, the
854	interest rate may not exceed 7 percent.
855	(5)  The taxes, non-ad valorem assessments, and interest
856	deferred pursuant to this act shall constitute a prior lien and
857	shall attach as of the date and in the same manner and be
858	collected as other liens for taxes, as provided for under this
859	chapter, but such deferred taxes, non-ad valorem assessments,
860	and interest shall only be due, payable, and delinquent as
861	provided in this act.
862	Section 16.  Section 197.303, Florida Statutes, is
863	transferred, renumbered as section 197.2524, Florida Statutes,
864	and amended to read:
865	197.2524 197.303  Ad valorem Tax deferral for recreational
866	and commercial working waterfront properties and affordable
867	rental housing property.-
868	(1)  This section applies to: The board of county
869	commissioners of any county or the governing authority of any
870	municipality may adopt an ordinance to allow for ad valorem tax
871	deferrals for
872	(a)  Recreational and commercial working waterfront
873	properties if the owners are engaging in the operation,
874	rehabilitation, or renovation of such properties in accordance
875	with guidelines established in this section.
876	(b)  Affordable rental housing, if the owners are engaging
877	in the operation, rehabilitation, or renovation of such
878	properties in accordance with the guidelines provided in part VI
879	of chapter 420.
880	(2)  The board of county commissioners of any county or the
881	governing authority of a the municipality may adopt an by
882	ordinance to may authorize the deferral of ad valorem taxes
883	taxation and non-ad valorem assessments for recreational and
884	commercial working waterfront properties described in subsection
885	(1).
886	(3)  The ordinance shall designate the percentage or amount
887	of the deferral and the type and location of the working
888	waterfront property and, including the type of public lodging
889	establishments, for which deferrals may be granted, which may
890	include any property meeting the provisions of s. 342.07(2),
891	which property may require the property be further required to
892	be located within a particular geographic area or areas of the
893	county or municipality. For property defined in s. 342.07(2) as
894	"recreational and commercial working waterfront," the ordinance
895	may specify the type of public lodging establishments that
896	qualify.
897	(4)  The ordinance must specify that such deferrals apply
898	only to taxes or assessments levied by the unit of government
899	granting the deferral. However, a deferral may not be granted
900	for the deferrals do not apply, however, to taxes or non-ad
901	valorem assessments defined in s. 197.3632(1)(d) levied for the
902	payment of bonds or for to taxes authorized by a vote of the
903	electors pursuant to s. 9(b) or s. 12, Art. VII of the State
904	Constitution.
905	(5)  The ordinance must specify that any deferral granted
906	remains in effect regardless of any change in the authority of
907	the county or municipality to grant the deferral. In order to
908	retain the deferral, however, the use and ownership of the
909	property as a working waterfront must remain as it was when the
910	deferral was granted for be maintained over the period in for
911	which the deferral remains is granted.
912	(6)(a)  If an application for deferral is granted on
913	property that is located in a community redevelopment area, the
914	amount of taxes eligible for deferral is limited shall be
915	reduced, as provided for in paragraph (b), if:
916	1.  The community redevelopment agency has previously
917	issued instruments of indebtedness that are secured by increment
918	revenues on deposit in the community redevelopment trust fund;
919	and
920	2.  Those instruments of indebtedness are associated with
921	the real property applying for the deferral.
922	(b)  If the provisions of paragraph (a) applies apply, the
923	tax deferral applies only shall not apply to the an amount of
924	taxes in excess of equal to the amount that must be deposited
925	into the community redevelopment trust fund by the entity
926	granting the deferral based upon the taxable value of the
927	property upon which the deferral is being granted. Once all
928	instruments of indebtedness that existed at the time the
929	deferral was originally granted are no longer outstanding or
930	have otherwise been defeased, the provisions of this paragraph
931	shall no longer applies apply.
932	(c)  If a portion of the taxes on a property were not
933	eligible for deferral under because of the provisions of
934	paragraph (b), the community redevelopment agency shall notify
935	the property owner and the tax collector 1 year before the debt
936	instruments that prevented the said taxes from being deferred
937	are no longer outstanding or otherwise defeased.
938	(d)  The tax collector shall notify a community
939	redevelopment agency of any tax deferral that has been granted
940	on property located within the community redevelopment area of
941	that agency.
942	(e)  Issuance of a debt obligation after the date a
943	deferral has been granted does shall not reduce the amount of
944	taxes eligible for deferral.
945	Section 17.  Section 197.3071, Florida Statutes, is
946	transferred, renumbered as section 197.2526, Florida Statutes,
947	and amended to read:
948	197.2526 197.3071  Eligibility for tax deferral for
949	affordable rental housing property.-The tax deferral authorized
950	by s. 197.2524 applies this section is applicable only on a pro
951	rata basis to the ad valorem taxes levied on residential units
952	within a property which meet the following conditions:
953	(1)  Units for which the monthly rent along with taxes,
954	insurance, and utilities does not exceed 30 percent of the
955	median adjusted gross annual income as defined in s. 420.0004
956	for the households described in subsection (2).
957	(2)  Units that are occupied by extremely-low-income
958	persons, very-low-income persons, low-income persons, or
959	moderate-income persons as these terms are defined in s.
960	420.0004.
961	Section 18.  Section 197.254, Florida Statutes, is amended
962	to read:
963	197.254  Annual notification to taxpayer.-
964	(1)  The tax collector shall notify the taxpayer of each
965	parcel appearing on the real property assessment roll of the
966	right to defer payment of taxes and non-ad valorem assessments
967	and interest on homestead property pursuant to s. 197.252.
968	pursuant to ss. 197.242-197.312. Such notice shall be printed on
969	the back of envelopes used for mailing the notice of taxes
970	provided for by s. 197.322(3). Such notice of the right to defer
971	payment of taxes and non-ad valorem assessments shall read:
972
973	NOTICE TO TAXPAYERS ENTITLED
974	TO HOMESTEAD EXEMPTION
975
976	"If your income is low enough to meet certain conditions,
977	you may qualify for a deferred tax payment plan on homestead
978	property. An application to determine eligibility is available
979	in the county tax collector's office."
980	(2)  On or before November 1 of each year, the tax
981	collector shall notify each taxpayer to whom a tax deferral has
982	been previously granted of the accumulated sum of deferred
983	taxes, non-ad valorem assessments, and interest outstanding.
984	Section 19.  Section 197.262, Florida Statutes, is amended
985	to read:
986	197.262  Deferred payment tax certificates.-
987	(1)  The tax collector shall notify each local governing
988	body of the amount of taxes and non-ad valorem assessments
989	deferred which would otherwise have been collected for such
990	governing body. The county shall then, At a the time of the tax
991	certificate sale held pursuant to s. 197.432, the tax collector
992	shall strike to the county each certificate on property for
993	which taxes have been deferred off to the county. Certificates
994	issued pursuant to this section are exempt from the public sale
995	of tax certificates held pursuant to s. 197.432 or s. 197.4725.
996	(2)  The certificates so held by the county shall bear
997	interest at a rate equal to the semiannually compounded rate of
998	0.5 percent plus the average yield to maturity of the long-term
999	fixed-income portion of the Florida Retirement System
1000	investments as of the end of the quarter preceding the date of
1001	the sale of the deferred payment tax certificates.; However, the
1002	interest rate may not exceed 7 9.5 percent.
1003	Section 20.  Section 197.263, Florida Statutes, is amended
1004	to read:
1005	197.263  Change in ownership or use of property.-
1006	(1)  If In the event that there is a change in use or
1007	ownership of tax-deferred property such that the owner is no
1008	longer eligible for the tax deferral granted entitled to claim
1009	homestead exemption for such property pursuant
1010	or the owner such person fails to maintain the
1011	extended insurance coverage, the total amount of deferred taxes
1012	and interest for all previous years is shall be due and payable
1013	November 1 of the year in which the change in use occurs or on
1014	the date failure to maintain insurance occurs. Payment is and
1015	shall be delinquent on April 1 of the year following the year in
1016	which the change in use or failure to maintain insurance occurs.
1017	However, if the change in ownership is to a surviving spouse and
1018	the spouse is eligible to maintain the tax deferral on such
1019	property, the surviving spouse may continue the deferment of
1020	previously deferred taxes and interest pursuant to this chapter.
1021	(2)  In the event that there is a change in ownership of
1022	tax-deferred property, the total amount of deferred taxes and
1023	interest for all previous years shall be due and payable on the
1024	date the change in ownership takes place and shall be delinquent
1025	on April 1 following said date. When, however, the change in
1026	ownership is to a surviving spouse and such spouse is eligible
1027	to claim homestead exemption on such property pursuant to s.
1028	196.031(1), such surviving spouse may continue the deferment of
1029	previously deferred taxes and interest pursuant to the
1030	provisions of this act.
1031	(2)(3)  Whenever the property appraiser discovers that
1032	there has been a change in the ownership or use of property that
1033	which has been granted a tax deferral, the property appraiser
1034	shall notify the tax collector in writing of the date such
1035	change occurs, and the tax collector shall collect any taxes,
1036	assessments, and interest due or delinquent.
1037	(3)(4)  During any year in which the total amount of
1038	deferred taxes, interest, assessments, and all other unsatisfied
1039	liens on the homestead exceeds 85 percent of the just assessed
1040	value of the homestead, the tax collector shall immediately
1041	notify the owner of the property on which taxes and interest
1042	have been deferred that the portion of taxes, and interest, and
1043	assessments which exceeds 85 percent of the just assessed value
1044	of the homestead is shall be due and payable within 30 days
1045	after of receipt of the notice is sent. Failure to pay the
1046	amount due causes shall cause the total amount of deferred
1047	taxes, and interest, and assessments to become delinquent.
1048	(4)(5)  Each year, upon notification, each owner of
1049	property on which taxes, and interest, and assessments have been
1050	deferred shall submit to the tax collector a list of, and the
1051	current value of, all outstanding liens on the owner's
1052	homestead. Failure to respond to this notification within 30
1053	days causes shall cause the total amount of deferred taxes, and
1054	interest, and assessments to become payable within 30 days.
1055	(5)(6)  If In the event deferred taxes, interest, and
1056	assessments become delinquent under this chapter, then on or
1057	before June 1 following the date the taxes become delinquent,
1058	the tax collector shall sell a tax certificate for the
1059	delinquent taxes, and interest, and assessments in the manner
1060	provided by s. 197.432.
1061	Section 21.  Section 197.272, Florida Statutes, is amended
1062	to read:
1063	197.272  Prepayment of deferred taxes.-
1064	(1)  All or part of the deferred taxes and accrued interest
1065	may at any time be paid to the tax collector. by:
1066	(a)  The owner of the property or the spouse of the owner.
1067	(b)  The next of kin of the owner, heir of the owner, child
1068	of the owner, or any person having or claiming a legal or
1069	equitable interest in the property, provided no objection is
1070	made by the owner within 30 days after the tax collector
1071	notifies the owner of the fact that such payment has been
1072	tendered.
1073	(2)  Any partial payment that is less than the total amount
1074	due must be equal to the amount of the deferred taxes, interest,
1075	and assessments, and for 1 or more full years made pursuant to
1076	this section shall be applied first to accrued interest.
1077	Section 22.  Section 197.282, Florida Statutes, is amended
1078	to read:
1079	197.282  Distribution of payments.-When any deferred taxes,
1080	assessments, or interest is collected, the tax collector shall
1081	maintain a record of the payment, setting forth a description of
1082	the property and the amount of taxes or interest collected for
1083	such property. The tax collector shall distribute payments
1084	received in accordance with the procedures for distribution of
1085	ad valorem taxes, non-ad valorem assessments, or redemption
1086	moneys as prescribed in this chapter.
1087	Section 23.  Section 197.292, Florida Statutes, is amended
1088	to read:
1089	197.292  Construction.-Nothing in This chapter does not:
1090	act shall be construed to prevent
1091	(1)  Prohibit the collection of personal property taxes
1092	that which become a lien against tax-deferred property;,
1093	(2)  Defer payment of special assessments to benefited
1094	property other than those specifically allowed to be deferred;,
1095	or
1096	(3)  Affect any provision of any mortgage or other
1097	instrument relating to property requiring a person to pay ad
1098	valorem taxes or non-ad valorem assessments.
1099	Section 24.  Section 197.301, Florida Statutes, is amended
1100	to read:
1101	197.301  Penalties.-
1102	(1)  The following penalties shall be imposed on any person
1103	who willfully files incorrect information for a tax deferral
1104	required under s. 197.252 or s. 197.263 which is incorrect:
1105	(a)  The Such person shall pay the total amount of deferred
1106	taxes, non-ad valorem assessments subject to collection pursuant
1107	to the uniform method of collection set forth in s. 197.3632,
1108	and interest deferred, which amount shall immediately become
1109	due.;
1110	(b)  The Such person shall be disqualified from filing a
1111	homestead tax deferral application for the next 3 years.; and
1112	(c)  The Such person shall pay a penalty of 25 percent of
1113	the total amount of deferred taxes, non-ad valorem assessments
1114	subject to collection pursuant to the uniform method of
1115	collection set forth in s. 197.3632, and interest deferred.
1116	(2)  Any person against whom the penalties prescribed in
1117	this section have been imposed may appeal the penalties imposed
1118	to the value adjustment board within 30 days after the said
1119	penalties are imposed.
1120	Section 25.  Section 197.312, Florida Statutes, is amended
1121	to read:
1122	197.312  Payment by mortgagee.-If any mortgagee elects
1123	shall elect to pay the taxes when an applicant qualifies for tax
1124	deferral, then such election does shall not give the mortgagee
1125	the right to foreclose.
1126	Section 26.  Section 197.322, Florida Statutes, is amended
1127	to read:
1128	197.322  Delivery of ad valorem tax and non-ad valorem
1129	assessment rolls; notice of taxes; publication and mail.-
1130	(1)  The property appraiser shall deliver to the tax
1131	collector the certified assessment roll along with his or her
1132	warrant and recapitulation sheet.
1133	(2)  The tax collector shall on November 1, or as soon as
1134	the assessment roll is open for collection, publish a notice in
1135	a local newspaper that the tax roll is open for collection.
1136	(3)  Within 20 working days after receipt of the certified
1137	ad valorem tax roll and the non-ad valorem assessment rolls, the
1138	tax collector shall send mail to each taxpayer appearing on such
1139	said rolls, whose post office address is known to him or her, a
1140	tax notice stating the amount of current taxes due, from the
1141	taxpayer and, if applicable, the fact that back taxes remain
1142	unpaid and advising the taxpayer of the discounts allowed for
1143	early payment, and that delinquent taxes are outstanding, if
1144	applicable. Pursuant to s. 197.3632, the form of the notice of
1145	non-ad valorem assessments and notice of ad valorem taxes shall
1146	be in the form specified as provided in s. 197.3635 and no other
1147	form shall be used, notwithstanding the provisions of s.
1148	195.022. The tax collector may send such notice electronically
1149	or by postal mail. Electronic transmission may be used only with
1150	the express consent of the property owner. Electronic
1151	transmission of tax notices may be sent earlier but may not be
1152	sent later than the postal mailing of the notices. If the notice
1153	of taxes is sent electronically and is returned as
1154	undeliverable, a second notice must be sent. However, the
1155	original electronic transmission used with the consent of the
1156	property owner is the official mailing for purpose of this
1157	section. A discount period may not be extended due to a tax bill
1158	being returned as undeliverable electronically or by postal
1159	mail. The postage for mailing or the cost of electronic
1160	transmission shall be paid out of the general fund of each local
1161	governing board, upon statement of the amount thereof by the tax
1162	collector.
1163	Section 27.  Section 197.332, Florida Statutes, is amended
1164	to read:
1165	197.332  Duties of tax collectors; branch offices.-
1166	(1)  The tax collector has the authority and obligation to
1167	collect all taxes as shown on the tax roll by the date of
1168	delinquency or to collect delinquent taxes, interest, and costs,
1169	by sale of tax certificates on real property and by seizure and
1170	sale of personal property. The tax collector may perform such
1171	duties by use of contracted services or products or by
1172	electronic means. The use of contracted services, products, or
1173	vendors does not diminish the responsibility or liability of the
1174	tax collector to perform such duties pursuant to law. The tax
1175	collector may shall be allowed to collect the cost of contracted
1176	services and reasonable attorney's fees and court costs in
1177	actions on proceedings to recover delinquent taxes, interest,
1178	and costs.
1179	(2)  A county tax collector may establish one or more
1180	branch offices by acquiring title to real property or by lease
1181	agreement. The tax collector may hire staff and equip such
1182	branch offices to conduct state business, or, if authorized to
1183	do so by resolution of the county governing body, conduct county
1184	business pursuant to s. 1(k), Art. VIII the State Constitution.
1185	The department shall rely on the tax collector's determination
1186	that a branch office is necessary and shall base its approval of
1187	the tax collector's budget in accordance with the procedures of
1188	s. 195.087(2).
1189	Section 28.  Section 197.343, Florida Statutes, is amended
1190	to read:
1191	197.343  Tax notices; additional notice required.-
1192	(1)  An additional tax notice shall be sent, electronically
1193	or by postal mail, mailed by April 30 to each taxpayer whose
1194	payment has not been received. Electronic transmission of the
1195	additional tax notice may be used only with the express consent
1196	of the property owner. If the electronic transmission is
1197	returned as undeliverable, a second notice must be sent.
1198	However, the original electronic transmission used with the
1199	consent of the property owner is the official notice for the
1200	purposes of this subsection. The notice shall include a
1201	description of the property and a statement that if the taxes
1202	are not paid:
1203	(a)  For real property, a tax certificate may be sold; and
1204	(b)  For tangible personal property, the property may be
1205	sold the following statement: If the taxes for ...(year)... on
1206	your property are not paid in full, a tax certificate will be
1207	sold for the delinquent taxes, and your property may be sold at
1208	a future date. Contact the tax collector's office at once.
1209	(2)  A duplicate of the additional tax notice required by
1210	subsection (1) shall be mailed to a condominium unit owner's
1211	condominium association or to a mobile home owner's homeowners'
1212	association as defined in s. 723.075 if the association has
1213	filed with the tax collector a written request and included a
1214	description of the land. The tax collector is authorized to
1215	charge a reasonable fee for the cost of this service.
1216	(2)(3)  When the taxes under s. 193.481 on subsurface
1217	rights have become delinquent and a tax certificate is to be
1218	sold under this chapter, a notice of the delinquency shall be
1219	sent given by first-class mail to the owner of the fee to which
1220	these subsurface rights are attached. The additional notice may
1221	be transmitted electronically only with the express consent of
1222	the fee owner. If the electronic transmission is returned as
1223	undeliverable, a second notice must be sent. However, the
1224	original electronic transmission used with the consent of the
1225	property owner is the official notice for the purposes of this
1226	subsection. On the day of the tax sale, the fee owner shall have
1227	the right to purchase the tax certificate at the maximum rate of
1228	interest provided by law before bids are accepted for the sale
1229	of such certificate.
1230	(3)(4)  The tax collector shall send mail such additional
1231	notices as he or she considers proper and necessary or as may be
1232	required by reasonable rules of the department. An additional
1233	notice may be transmitted electronically only with the express
1234	consent of the property owner. If the notice of taxes is sent
1235	electronically and is returned as undeliverable, a second notice
1236	must be sent. However, an original electronic transmission used
1237	with the consent of the property owner is the official mailing
1238	for purpose of this section.
1239	Section 29.  Subsections (1) and (2) of section 197.344,
1240	Florida Statutes, are amended to read:
1241	197.344  Lienholders; receipt of notices and delinquent
1242	taxes.-
1243	(1)  When requested in writing, a tax notice shall be sent
1244	mailed according to the following procedures:
1245	(a)  Upon request by any taxpayer who is aged 60 years old
1246	or older over, the tax collector shall send mail the tax notice
1247	to a third party designated by the taxpayer. A duplicate copy of
1248	the notice shall be sent mailed to the taxpayer.
1249	(b)  Upon request by a mortgagee stating that the mortgagee
1250	is the trustee of an escrow account for ad valorem taxes due on
1251	the property, the tax notice shall be sent mailed to such
1252	trustee. When the original tax notice is sent mailed to such
1253	trustee, the tax collector shall send mail a duplicate notice to
1254	the owner of the property with the additional statement that the
1255	original has been sent to the trustee.
1256	(c)  Upon request by a vendee of an unrecorded or recorded
1257	contract for deed, the tax collector shall send mail a duplicate
1258	notice to such vendee.
1259
1260	The tax collector may establish cutoff dates, periods for
1261	updating the list, and any other reasonable requirements to
1262	ensure that the tax notices are sent mailed to the proper party
1263	on time. Notices shall be sent electronically or by postal mail.
1264	However, electronic transmission may be used only with the
1265	express consent of the person making the request. If the
1266	electronic transmission is returned as undeliverable, a second
1267	notice must be sent. However, the original electronic
1268	transmission used with the consent of the requester is the
1269	official notice for the purpose of this subsection.
1270	(2)  On or before May 1 of each year, the holder or
1271	mortgagee of an unsatisfied mortgage, lienholder, or vendee
1272	under a contract for deed, upon filing with the tax collector a
1273	description of property land so encumbered and paying a service
1274	charge of $2, may request and receive information concerning any
1275	delinquent taxes appearing on the current tax roll and
1276	certificates issued on the described property land. Upon receipt
1277	of such request, the tax collector shall furnish the following
1278	information within 60 days following the tax certificate sale:
1279	(a)  The description of property on which certificates were
1280	sold.
1281	(b)  The number of each certificate issued and to whom.
1282	(c)  The face amount of each certificate.
1283	(d)  The cost for redemption of each certificate.
1284	Section 30.  Section 197.3635, Florida Statutes, is amended
1285	to read:
1286	197.3635  Combined notice of ad valorem taxes and non-ad
1287	valorem assessments; requirements.-A form for the combined
1288	notice of ad valorem taxes and non-ad valorem assessments shall
1289	be produced and paid for by the tax collector. The form shall
1290	meet the requirements of this section and department rules and
1291	is shall be subject to approval by the department. By rule, the
1292	department shall provide a format for the form of such combined
1293	notice. The form shall meet the following requirements:
1294	(1)  It shall Contain the title "Notice of Ad Valorem Taxes
1295	and Non-ad Valorem Assessments." The form It shall also contain
1296	a receipt part that can be returned along with the payment to
1297	the tax collector.
1298	(2)  It shall provide a clear partition between ad valorem
1299	taxes and non-ad valorem assessments. Such partition shall be a
1300	bold horizontal line approximately 1/8 inch thick.
1301	(2)(3)  Within the ad valorem part, it shall Contain the
1302	heading "Ad Valorem Taxes." within the ad valorem part and
1303	Within the non-ad valorem assessment part, it shall contain the
1304	heading "Non-ad Valorem Assessments." within the non-ad valorem
1305	assessment part.
1306	(3)(4)  It shall Contain the county name, the assessment
1307	year, the mailing address of the tax collector, the mailing
1308	address of one property owner, the legal description of the
1309	property to at least 25 characters, and the unique parcel or tax
1310	identification number of the property.
1311	(4)(5)  It shall Provide for the labeled disclosure of the
1312	total amount of combined levies and the total discounted amount
1313	due each month when paid in advance.
1314	(5)(6)  It shall Provide a field or portion on the front of
1315	the notice for official use for data to reflect codes useful to
1316	the tax collector.
1317	(6)(7)  Provide for the combined notice to shall be set in
1318	type that which is 8 points or larger.
1319	(7)(8)  The ad valorem part shall Contain within the ad
1320	valorem part the following:
1321	(a)  A schedule of the assessed value, exempted value, and
1322	taxable value of the property.
1323	(b)  Subheadings for columns listing taxing authorities,
1324	corresponding millage rates expressed in dollars and cents per
1325	$1,000 of taxable value, and the associated tax.
1326	(c)  A listing of taxing authorities listed in the same
1327	sequence and manner as listed on the notice required by s.
1328	200.069(4)(a), with the exception that independent special
1329	districts, municipal service taxing districts, and voted debt
1330	service millages for each taxing authority shall be listed
1331	separately. If a county has too many municipal service taxing
1332	units to list separately, it shall combine them to disclose the
1333	total number of such units and the amount of taxes levied.
1334	(8)(9)  Contain within the non-ad valorem assessment part,
1335	it shall contain the following:
1336	(a)  Subheadings for columns listing the levying
1337	authorities, corresponding assessment rates expressed in dollars
1338	and cents per unit of assessment, and the associated assessment
1339	amount.
1340	(b)  The purpose of the assessment, if the purpose is not
1341	clearly indicated by the name of the levying authority.
1342	(c)  A listing of the levying authorities in the same order
1343	as in the ad valorem part to the extent practicable. If a county
1344	has too many municipal service benefit units to list separately,
1345	it shall combine them by function.
1346	(9)(10)  It shall Provide instructions and useful
1347	information to the taxpayer. Such information and instructions
1348	shall be nontechnical to minimize confusion. The information and
1349	instructions required by this section shall be provided by
1350	department rule and shall include:
1351	(a)  Procedures to be followed when the property has been
1352	sold or conveyed.
1353	(b)  Instruction as to mailing the remittance and receipt
1354	along with a brief disclosure of the availability of discounts.
1355	(c)  Notification about delinquency and interest for
1356	delinquent payment.
1357	(d)  Notification that failure to pay the amounts due will
1358	result in a tax certificate being issued against the property.
1359	(e)  A brief statement outlining the responsibility of the
1360	tax collector, the property appraiser, and the taxing
1361	authorities. This statement shall be accompanied by directions
1362	as to which office to contact for particular questions or
1363	problems.
1364	Section 31.  Subsections (2) and (4) of section 197.373,
1365	Florida Statutes, are amended to read:
1366	197.373  Payment of portion of taxes.-
1367	(2)  The request must be made at least 45 15 days before
1368	prior to the tax certificate sale.
1369	(4)  This section does not apply to assessments and
1370	collections relating to fee timeshare real property made
1371	pursuant to the provisions of s. 192.037.
1372	Section 32.  Subsection (1) of section 197.374, Florida
1373	Statutes, is amended to read:
1374	197.374  Partial payment of current year taxes.-
1375	(1)  As used in this section, the term "partial payment"
1376	means a payment that is less than the full amount of taxes due.
1377	The term does not include payments made pursuant to s. 194.171,
1378	s. 196.295, s. 197.222, s. 197.252, or s. 197.2524 197.303.
1379	Section 33.  Subsections (1) and (3) of section 197.402,
1380	Florida Statutes, are amended to read:
1381	197.402  Advertisement of real or personal property with
1382	delinquent taxes.-
1383	(1)  If Whenever legal advertisements are required, the
1384	board of county commissioners shall select the newspaper as
1385	provided in chapter 50. The office of the tax collector shall
1386	pay all newspaper charges, and the proportionate cost of the
1387	advertisements shall be added to the delinquent taxes when they
1388	are collected.
1389	(3)  Except as provided in s. 197.432(4), on or before June
1390	1 or the 60th day after the date of delinquency, whichever is
1391	later, the tax collector shall advertise once each week for 3
1392	weeks and shall sell tax certificates on all real property
1393	having with delinquent taxes. If the deadline falls on a
1394	Saturday, Sunday, or legal holiday, it is extended to the next
1395	working day. The tax collector shall make a list of such
1396	properties in the same order in which the property was lands
1397	were assessed, specifying the amount due on each parcel,
1398	including interest at the rate of 18 percent per year from the
1399	date of delinquency to the date of sale; the cost of
1400	advertising; and the expense of sale. For sales that commence on
1401	or after June 1, all certificates shall be issued effective as
1402	of the date of the first day of the sale and the interest to be
1403	paid to the certificateholder shall include the month of June.
1404	Section 34.  Section 197.403, Florida Statutes, is amended
1405	to read:
1406	197.403  Publisher to furnish copy of advertisement to tax
1407	collector; Proof of publication; fees.-The newspaper publishing
1408	the notice of a tax sale shall furnish transmit by mail a copy
1409	of the paper containing each notice to the tax collector within
1410	10 days after the last required publication. When the
1411	publication of the tax sale notice is completed as provided by
1412	law, the publisher shall make an affidavit, in the form
1413	prescribed by the department, which shall be delivered to the
1414	tax collector and annexed to the report of certificates sold for
1415	taxes as provided by s. 197.432(9) s. 197.432(8).
1416	Section 35.  Subsections (5) and (10) of section 197.413,
1417	Florida Statutes, are amended to read:
1418	197.413  Delinquent personal property taxes; warrants;
1419	court order for levy and seizure of personal property; seizure;
1420	fees of tax collectors.-
1421	(5)  Upon the filing of the such petition, the clerk of the
1422	court shall notify each delinquent taxpayer listed in the
1423	petition that a petition has been filed and that, upon
1424	ratification and confirmation of the petition, the tax collector
1425	may will be authorized to issue warrants and levy upon, seize,
1426	and sell so much of the personal property as to satisfy the
1427	delinquent taxes, plus costs, interest, attorney's fees, and
1428	other charges. The Such notice shall be given by certified mail,
1429	return receipt requested. If the clerk of court and the tax
1430	collector agree, the tax collector may provide the notice.
1431	(10)  The tax collector is entitled to a fee of $10 $2 from
1432	each delinquent taxpayer at the time delinquent taxes are
1433	collected. The tax collector is entitled to receive an
1434	additional $8 for each warrant issued.
1435	Section 36.  Section 197.414, Florida Statutes, is amended
1436	to read:
1437	197.414  Tax collector to keep Record of warrants and
1438	levies on tangible personal property.-The tax collector shall
1439	keep a record of all warrants and levies made under this chapter
1440	and shall note on such record the date of payment, the amount of
1441	money, if any, received, and the disposition thereof made by him
1442	or her. Such record shall be known as "the tangible personal
1443	property tax warrant register." and the form thereof shall be
1444	prescribed by the Department of Revenue. The warrant register
1445	may be maintained in paper or electronic form.
1446	Section 37.  Section 197.4155, Florida Statutes, is amended
1447	to read:
1448	197.4155  Delinquent personal property taxes; installment
1449	payment program.-
1450	(1)  A county tax collector may implement a an installment
1451	payment program for the payment of delinquent personal property
1452	taxes. If implemented, the program must be available, upon
1453	application to the tax collector, to each delinquent personal
1454	property taxpayer whose delinquent personal property taxes
1455	exceed $1,000. The tax collector shall require each taxpayer who
1456	requests to participate in the program to submit an application
1457	on a form prescribed by the tax collector which, at a minimum,
1458	must include the name, address, a description of the property
1459	subject to personal property taxes, and the amount of the
1460	personal property taxes owed by the taxpayer.
1461	(2)  Within 10 days after a taxpayer who owes delinquent
1462	personal property taxes submits the required application, the
1463	tax collector may shall prescribe a an installment payment plan
1464	for the full payment of the taxpayer's delinquent personal
1465	property taxes, including any delinquency charges, interest, and
1466	costs allowed by this chapter. The plan must be in writing and
1467	must be delivered to the taxpayer after it is prescribed. When
1468	At the time the plan is developed, the tax collector may
1469	consider a taxpayer's current and anticipated future ability to
1470	pay over the time period of a potential installment payment
1471	plan. The plan must provide that if the taxpayer does not follow
1472	the payment terms or fails to timely file returns or pay current
1473	obligations after the date of the payment plan, the taxpayer is
1474	will be considered delinquent under the terms of the plan, and
1475	any unpaid balance of tax, penalty, or interest scheduled in the
1476	payment plan will be due and payable immediately. The plan must
1477	also provide that unpaid tax amounts bear interest as provided
1478	by law. In prescribing a such an installment payment plan, the
1479	tax collector may exercise flexibility as to the dates, amounts,
1480	and number of payments required to collect all delinquent
1481	personal property taxes owed by the taxpayer, except that the
1482	plan must provide for the full satisfaction of all amounts owed
1483	by the taxpayer within by no later than 3 years after the due
1484	date of the first payment under the plan.
1485	(3)  If a tax warrant is issued under s. 197.413 against a
1486	delinquent taxpayer who is participating in an installment
1487	payment plan under this section, the tax warrant is
1488	unenforceable as long as the taxpayer is neither delinquent
1489	under the terms of the installment payment plan nor attempting
1490	to remove or dispose of the personal property that is subject to
1491	the tax warrant.
1492	(4)  If the amounts due under the installment payment plan
1493	are not paid in full in accordance with the terms of the plan,
1494	the tax collector may use all enforcement methods available
1495	under the law.
1496	Section 38.  Section 197.416, Florida Statutes, is amended
1497	to read:
1498	197.416  Continuing duty of the tax collector to collect
1499	delinquent tax warrants; limitation of actions.-It is shall be
1500	the duty of the tax collector issuing a tax warrant for the
1501	collection of delinquent tangible personal property taxes to
1502	continue from time to time his or her efforts to collect such
1503	taxes for a period of 7 years after from the date of the
1504	ratification issuance of the warrant. After the expiration of 7
1505	years, the warrant is will be barred by this statute of
1506	limitation, and no action may be maintained in any court. A tax
1507	collector or his or her successor is shall not be relieved of
1508	accountability for collection of any taxes assessed on tangible
1509	personal property until he or she has completely performed every
1510	duty devolving upon the tax collector as required by law.
1511	Section 39.  Subsection (1) of section 197.417, Florida
1512	Statutes, is amended to read:
1513	197.417  Sale of personal property after seizure.-
1514	(1)  When personal property is levied upon for delinquent
1515	taxes as provided for in s. 197.413, at least 7 15 days before
1516	the sale the tax collector shall give public notice by
1517	advertisement of the time and place of sale of the property to
1518	be sold. The notice shall be posted in at least two three public
1519	places in the county, one of which shall be at the courthouse,
1520	and the property shall be sold at public auction at the location
1521	noted in the advertisement. Notice posted on the Internet
1522	qualifies as one location. The property sold shall be present if
1523	practical. If the sale is conducted electronically, a
1524	description of the property and a photograph, when practical,
1525	shall be available. At any time before the sale the owner or
1526	claimant of the property may release the property by the payment
1527	of the taxes, plus delinquent charges, interest, and costs, for
1528	which the property was liable to be sold. In all cases,
1529	immediate payment for the property shall be required. In case
1530	such a sale is made, the tax collector is shall be entitled to
1531	the same fees and charges as are allowed sheriffs upon execution
1532	sales.
1533	Section 40.  Section 197.432, Florida Statutes, is amended
1534	to read:
1535	197.432  Sale of tax certificates for unpaid taxes.-
1536	(1)  On the day and approximately at the time designated in
1537	the notice of the sale, the tax collector shall commence the
1538	sale of tax certificates on the real property those lands on
1539	which taxes have not been paid. The tax collector, and he or she
1540	shall continue the sale from day to day until each certificate
1541	is sold to pay the taxes, interest, costs, and charges on the
1542	parcel described in the certificate. In case there are no
1543	bidders, the certificate shall be issued to the county. The tax
1544	collector shall offer all certificates on the property lands as
1545	they are listed on the tax roll assessed. The tax collector may
1546	conduct the sale of tax certificates for unpaid taxes pursuant
1547	to this section by electronic means, which may allow for proxy
1548	bidding. Such electronic means must comply with the procedures
1549	provided in this chapter. A tax collector who chooses to conduct
1550	such electronic sales may receive electronic deposits and
1551	payments related to the tax certificate sale.
1552	(2)  A lien created through the sale of a tax certificate
1553	may not be enforced in any manner except as prescribed in this
1554	chapter.
1555	(3)  If the Delinquent real property taxes on a real
1556	property and all interest, costs, and charges are paid before a
1557	tax certificate is awarded to a buyer or struck to the county,
1558	the tax collector may not issue the tax certificate of all
1559	governmental units due on a parcel of land in any one year shall
1560	be combined into one certificate. After a tax certificate is
1561	awarded to a buyer or struck to the county, the delinquent
1562	taxes, interest, costs, and charges are paid by the redemption
1563	of the tax certificate.
1564	(4)  A tax certificate representing less than $250 $100 in
1565	delinquent taxes on property that has been granted a homestead
1566	exemption for the year in which the delinquent taxes were
1567	assessed may not be sold at public auction or by electronic sale
1568	as provided in subsection (1) (16) but must shall be issued by
1569	the tax collector to the county at the
1570	allowed by this chapter. The provisions
1571	197.502(3) may shall not be invoked if as long as the homestead
1572	exemption is granted to the person who received the homestead
1573	exemption for the year in which the tax certificate was issued.
1574	However, if when all such tax certificates and accrued interest
1575	thereon represent an amount of $250 $100 or more, the provisions
1576	of s. 197.502(3) shall be used to determine whether the county
1577	must apply for a tax deed shall be invoked.
1578	(5)  A tax certificate that has not been sold on property
1579	for which a tax deed application is pending shall be struck to
1580	the county.
1581	(6)(5)  Each certificate shall be awarded struck off to the
1582	person who will pay the taxes, interest, costs, and charges and
1583	will demand the lowest rate of interest, not in excess of the
1584	maximum rate of interest allowed by this chapter. The tax
1585	collector shall accept bids in even increments and in fractional
1586	interest rate bids of one-quarter of 1 percent only. If multiple
1587	bidders offer the same lowest rate of interest, the tax
1588	collector shall determine the method of selecting the bidder to
1589	whom the certificate will be awarded. Acceptable methods include
1590	the bid received first or use of a random-number generator. If a
1591	certificate is not purchased there is no buyer, the certificate
1592	shall be struck issued to the county at the maximum rate of
1593	interest allowed by this chapter.
1594	(7)(6)  The tax collector may shall require immediate
1595	payment of a reasonable deposit from any person who wishes to
1596	bid for a tax certificate. A person who fails or refuses to pay
1597	any bid made by, or on behalf of, such person him or her is not
1598	entitled to bid or have any other bid accepted or enforced
1599	except as authorized by the tax collector until a new deposit of
1600	100 percent of the amount of estimated purchases has been paid
1601	to the tax collector. When tax certificates are ready for
1602	issuance, The tax collector shall provide written or electronic
1603	notice when certificates are notify each person to whom a
1604	certificate was struck off that the certificate is ready for
1605	issuance. and Payment must be made within 48 hours after from
1606	the transmission of the electronic notice by the tax collector
1607	or mailing of such notice or, at the tax collector's discretion,
1608	all or a portion of the deposit placed by the bidder may be the
1609	deposit shall be forfeited and the bid canceled. In any event,
1610	Payment must shall be made before the issuance delivery of the
1611	certificate by the tax collector. If the tax collector
1612	determines that payment has been requested in error, the tax
1613	collector shall issue a refund within 15 business days after
1614	such payment.
1615	(8)(7)  The form of the certificate shall be as prescribed
1616	by the department. Upon the cancellation of a any bid:, the tax
1617	collector shall resell that certificate the following day or as
1618	soon thereafter as possible, provided the certificate is sold
1619	within 10 days after cancellation of such bid.
1620	(a)  If the sale has not been adjourned, the tax collector
1621	shall reoffer the certificate for sale.
1622	(b)  If the sale has been adjourned, the tax collector
1623	shall reoffer the certificate at a subsequent sale. Before the
1624	subsequent sale, the parcels must be readvertised pursuant to s.
1625	197.402(3).
1626	(9)(8)  The tax collector shall maintain records make a
1627	list of all the certificates sold for taxes, showing the date of
1628	the sale, the number of each certificate, the name of the owner
1629	as returned, a description of the property land within the
1630	certificate, the name of the purchaser, the interest rate bid,
1631	and the amount for which sale was made. Such records may be
1632	maintained electronically and shall This list shall be cited
1633	known as the "list of tax certificates sold." The tax collector
1634	shall append to the list a certificate setting forth the fact
1635	that the sale was made in accordance with this chapter.
1636	(10)(9)  A certificate may not be sold on, and a nor is any
1637	lien is not created in, property owned by any governmental unit
1638	the property of which has become subject to taxation due to
1639	lease of the property to a nongovernmental lessee. The
1640	delinquent taxes shall be enforced and collected in the manner
1641	provided in s. 196.199(8). However, the ad valorem real property
1642	taxes levied on a leasehold that is taxed as real property under
1643	s. 196.199(2)(b), and for which no rental payments are due under
1644	the agreement that created the leasehold or for which payments
1645	required under the original leasehold agreement have been waived
1646	or prohibited by law before January 1, 1993, must be paid by the
1647	lessee. If the taxes are unpaid, the delinquent taxes become a
1648	lien on the leasehold and may be collected and enforced under
1649	this chapter.
1650	(11)(10)  Any tax certificates that issued pursuant to this
1651	section after January 1, 1977, which are void due to an error of
1652	the property appraiser, the tax collector, or the taxing or
1653	levying authority any other county official, or any municipal
1654	official and which are subsequently canceled, or which are
1655	corrected or amended, pursuant to this chapter or chapter 196,
1656	shall earn interest at the rate of 8 percent per year, simple
1657	interest, or the rate of interest bid at the tax certificate
1658	sale, whichever is less, calculated monthly from the date the
1659	certificate was purchased until the date the tax collector
1660	issues the refund is ordered. Refunds made on tax certificates
1661	that are corrected or void shall be processed pursuant to in
1662	accordance with the procedure set forth in s. 197.182, except
1663	that the 4-year time period provided for in s. 197.182(1)(e) s.
1664	197.182(1)(c) does not apply to or bar refunds resulting from
1665	correction or cancellation of certificates and release of tax
1666	deeds as authorized herein.
1667	(12)(11)  When tax certificates are advertised for sale,
1668	The tax collector is shall be entitled to a commission of 5
1669	percent on the amount of the delinquent taxes and interest when
1670	a tax certificate is sold actual sale is made. The commission
1671	must be included in the face value of the certificate. However,
1672	the tax collector is shall not be entitled to a any commission
1673	for a certificate that is struck the sale of certificates made
1674	to the county until the certificate is redeemed or purchased
1675	commission is paid upon the redemption or sale of the tax
1676	certificates. If When a tax deed is issued to the county, the
1677	tax collector may shall not receive his or her commission for
1678	the certificates until after the property is sold and conveyed
1679	by the county.
1680	(12)  All tax certificates issued to the county shall be
1681	held by the tax collector of the county where the lands covered
1682	by the certificates are located.
1683	(13)  Delinquent taxes on real property may be paid after
1684	the date of delinquency but prior to the sale of a tax
1685	certificate by paying all costs, advertising charges, and
1686	interest.
1687	(13)(14)  The holder of a tax certificate may not directly,
1688	through an agent, or otherwise initiate contact with the owner
1689	of property upon which he or she holds a tax certificate to
1690	encourage or demand payment until 2 years after have elapsed
1691	since April 1 of the year of issuance of the tax certificate.
1692	(14)(15)  Any holder of a tax certificate who, prior to the
1693	date 2 years after April 1 of the year of issuance of the tax
1694	certificate, initiates, or whose agent initiates, contact with
1695	the property owner upon which he or she holds a certificate
1696	encouraging or demanding payment may be barred by the tax
1697	collector from bidding at a tax certificate sale. Unfair or
1698	deceptive contact by the holder of a tax certificate to a
1699	property owner to obtain payment is an unfair and deceptive
1700	trade practice, as referenced in s. 501.204(1), regardless of
1701	whether the tax certificate is redeemed. Such unfair or
1702	deceptive contact is actionable under ss. 501.2075-501.211. If
1703	the property owner later redeems the certificate in reliance on
1704	the deceptive or unfair practice, the unfair or deceptive
1705	contact is actionable under applicable laws prohibiting fraud.
1706	(16)  The county tax collector may conduct the sale of tax
1707	certificates for unpaid taxes pursuant to this section by
1708	electronic means. Such electronic sales shall comply with the
1709	procedures provided in this chapter. The tax collector shall
1710	provide access to such electronic sale by computer terminals
1711	open to the public at a designated location. A tax collector who
1712	chooses to conduct such electronic sales may receive electronic
1713	deposits and payments related to the tax certificate sale.
1714	Section 41.  Section 197.4325, Florida Statutes, is amended
1715	to read:
1716	197.4325  Procedure when checks received for payment of
1717	taxes or tax certificates is are dishonored.-
1718	(1)(a)  Within 10 days after a payment for taxes check
1719	received by the tax collector for payment of taxes is
1720	dishonored, the tax collector shall notify the payor maker of
1721	the check that the payment check has been dishonored. If the
1722	official receipt is canceled for nonpayment, the tax collector
1723	shall cancel the official receipt issued for the dishonored
1724	check and shall make an entry on the tax roll that the receipt
1725	was canceled because of a dishonored payment check. Where
1726	practicable, The tax collector may shall make a reasonable
1727	effort to collect the moneys due before canceling the receipt.
1728	(b)  The tax collector shall retain a copy of the canceled
1729	tax receipt and the dishonored check for the period of time
1730	required by law.
1731	(2)(a)  If When a payment check received by the tax
1732	collector for the purchase of a tax certificate is dishonored
1733	and: the certificate has not been delivered to the bidder, the
1734	tax collector shall retain the deposit and resell the tax
1735	certificate. If the certificate has been delivered to the
1736	bidder, the tax collector shall notify the department, and, upon
1737	approval by the department, the certificate shall be canceled
1738	and resold.
1739	(b)  When a bidder's deposit is forfeited, the tax
1740	collector shall retain the deposit and resell the tax
1741	certificate.
1742	(a)1.  If The tax certificate sale has been adjourned, the
1743	tax collector shall readvertise the tax certificate to be
1744	resold. If When the bidder's deposit is forfeited and the
1745	certificate is readvertised, the deposit shall be used to pay
1746	the advertising fees before other costs or charges are imposed.
1747	Any portion of the bidder's forfeit deposit that remains after
1748	advertising and other costs or charges have been paid shall be
1749	deposited by the tax collector into his or her official office
1750	account. If the tax collector fails to require a deposit and tax
1751	certificates are resold, the advertising charges required for
1752	the second sale may shall not be added to the face value of the
1753	tax certificate.
1754	(b)2.  If The tax certificate sale has not been adjourned,
1755	the tax collector shall cancel the previous bid pursuant to s.
1756	197.432(8)(a) and reoffer the certificate for sale add the
1757	certificates to be resold to the sale list and continue the sale
1758	until all tax certificates are sold.
1759	Section 42.  Subsection (2) of section 197.442, Florida
1760	Statutes, is amended to read:
1761	197.442  Tax collector not to sell certificates on land on
1762	which taxes have been paid; penalty.-
1763	(2)  The office of the tax collector shall be responsible
1764	to the publisher for costs of advertising property lands on
1765	which the taxes have been paid, and the office
1766	appraiser shall be responsible to the publisher
1767	advertising property lands doubly assessed or assessed in error.
1768	Section 43.  Section 197.443, Florida Statutes, is amended
1769	to read:
1770	197.443  Cancellation of void tax certificates; correction
1771	of tax certificates; procedure.-
1772	(1)  The tax collector shall forward a certificate of error
1773	to the department and enter a memorandum of error upon the list
1774	of certificates sold for taxes if When a tax certificate on
1775	lands has been sold for unpaid taxes and:
1776	(a)  The tax certificate evidencing the sale is void
1777	because the taxes on the property lands have been paid;
1778	(b)  The property was lands were not subject to taxation at
1779	the time of the assessment on which they were sold;
1780	(c)  The description of the property in the tax certificate
1781	is void or has been corrected or amended;
1782	(d)  An error of commission or omission has occurred which
1783	invalidates the sale;
1784	(e)  The circuit court has voided the tax certificate by a
1785	suit to cancel the tax certificate by the holder;
1786	(f)  The tax certificate is void for any other reason; or
1787	(g)  An error in assessed value has occurred for which the
1788	tax certificate may be corrected.,
1789
1790	the tax collector shall forward a certificate of such error to
1791	the department and enter upon the list of certificates sold for
1792	taxes a memorandum of such error.
1793	(2)  The department, upon receipt of the such certificate
1794	of error, if satisfied of the correctness of the certificate of
1795	error or upon receipt of a court order, shall notify the tax
1796	collector, who shall cancel or correct the certificate. A tax
1797	certificate correction or cancellation that has been ordered by
1798	a court and that does not result from a change made in the
1799	assessed value on a tax roll certified to the tax collector
1800	shall be made by the tax collector without order from the
1801	department.
1802	(3)(2)  The holder of a tax certificate who pays, redeems,
1803	or causes to be corrected or to be canceled and surrendered by
1804	any other tax certificates, or who pays any subsequent and
1805	omitted taxes or costs, in connection with the foreclosure of a
1806	tax certificate or tax deed that is, and when such other
1807	certificates or such subsequent and omitted taxes are void or
1808	corrected for any reason, the person paying, redeeming, or
1809	causing to be corrected or to be canceled and surrendered the
1810	other tax certificates or paying the other subsequent and
1811	omitted taxes is entitled to a refund obtain the return of the
1812	amount paid together with interest calculated monthly from the
1813	date of payment through the date of issuance of the refund at
1814	the rate specified in s. 197.432(11) therefor.
1815	(a)  The county officer or taxing or levying authority
1816	that, as the case may be, which causes an error that results in
1817	the voiding issuance of a void tax certificate shall be charged
1818	for the costs of advertising incurred in the sale of a new the
1819	tax certificate.
1820	(b)  If When the owner of a tax certificate requests that
1821	the certificate be canceled for any reason, or that the amount
1822	of the certificate be amended as a result of payments received
1823	due to an intervening bankruptcy or receivership, but does not
1824	seek a refund, the tax collector shall cancel or amend the tax
1825	certificate and a refund shall not be processed. The tax
1826	collector shall require the owner of the tax certificate to
1827	execute a written statement that he or she is the holder of the
1828	tax certificate, that he or she wishes the certificate to be
1829	canceled or amended, and that a refund is not expected and is
1830	not to be made.
1831	(4)(3)  If When the tax certificate or a tax deed based
1832	upon the certificate is held by an individual, the collector
1833	shall at once notify the original purchaser of the certificate
1834	or tax deed or the subsequent holder thereof, if known, that
1835	upon the voluntary surrender of the certificate or deed of
1836	release of any his or her rights under the tax deed, a refund
1837	will be made of the amount received by the governmental units
1838	for the certificate or deed, plus $1 for the deed of release.
1839	(5)(4)  The refund shall be made in accordance with the
1840	procedure set forth in s. 197.182, except that the 4-year time
1841	period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does
1842	not apply to or bar refunds resulting from correction or
1843	cancellation of certificates and release of tax deeds as
1844	authorized in this section herein.
1845	Section 44.  Section 197.462, Florida Statutes, is amended
1846	to read:
1847	197.462  Transfer of tax certificates held by individuals.-
1848	(1)  All tax certificates issued to an individual may be
1849	transferred by endorsement at any time before they are redeemed
1850	or a tax deed is executed thereunder.
1851	(2)  The official endorsement of a tax certificate by the
1852	tax collector with the date and the amount received and its
1853	entry on the record of tax certificates sold shall be sufficient
1854	evidence of the assignment of it.
1855	(2)(3)  The tax collector shall record the transfer on the
1856	record of tax certificates sold.
1857	(3)(4)  The tax collector shall receive $2.25 as a service
1858	charge for each transfer endorsement.
1859	Section 45.  Section 197.472, Florida Statutes, is amended
1860	to read:
1861	197.472  Redemption of tax certificates.-
1862	(1)  Any person may redeem a tax certificate or purchase a
1863	county-held certificate at any time after the certificate is
1864	issued and before a tax deed is issued or the property is placed
1865	on the list of lands available for sale. The person redeeming or
1866	purchasing a tax certificate shall pay to the tax collector in
1867	the county where the land is situated the face amount plus all
1868	interest, costs, and charges. of the certificate or the part
1869	thereof that the part or interest purchased or redeemed bears to
1870	the whole. Upon purchase or redemption being made, the person
1871	shall pay all taxes, interest, costs, charges, and omitted
1872	taxes, if any, as provided by law upon the part or parts of the
1873	certificate so purchased or redeemed.
1874	(2)  When a tax certificate is redeemed and the interest
1875	earned on the tax certificate is less than 5 percent of the face
1876	amount of the certificate, a mandatory minimum interest charge
1877	of an absolute 5 percent shall be levied upon the face
1878	the tax certificate. The person redeeming the tax certificate
1879	shall pay the interest rate due on the certificate or the 5
1880	percent 5-percent mandatory minimum interest charge, whichever
1881	is greater. This subsection applies to all county-held tax
1882	certificates and all individual tax certificates except those
1883	with an interest rate bid of zero percent.
1884	(3)  The tax collector shall receive a fee of $6.25 for
1885	each tax certificate purchased or redeemed.
1886	(4)  When only A portion of a certificate may be is being
1887	redeemed only if or purchased and such portion can be
1888	ascertained by legal description and the portion to be redeemed
1889	is evidenced by a contract for sale or recorded deed., The tax
1890	collector shall make a written request for apportionment to the
1891	property appraiser, and. within 15 days after such request, the
1892	property appraiser shall furnish the tax collector a certificate
1893	apportioning the value to that portion sought to be redeemed and
1894	to the remaining land covered by the certificate.
1895	(5)  When a tax certificate is purchased or redeemed, the
1896	tax collector shall give to the person a receipt and certificate
1897	showing the amount paid for the purchase or redemption, a
1898	description of the land, and the date, number, and amount of the
1899	certificate, certificates, or part of certificate which is
1900	purchased or redeemed, which shall be in the form prescribed by
1901	the department. If a tax certificate is redeemed in full, the
1902	certificate shall be surrendered to the tax collector by the
1903	original purchaser and canceled by the tax collector. If only a
1904	part is purchased or redeemed, the portion and description of
1905	land, with date of purchase or redemption, shall be endorsed on
1906	the certificate by the tax collector. The certificate shall be
1907	retained by the owner, or the tax collector if the certificate
1908	is a county-held certificate, subject to the endorsement. The
1909	purchase or redemption shall be entered by the tax collector on
1910	the record of tax certificates sold.
1911	(5)(6)  After When a tax certificate is has been purchased
1912	or redeemed, the tax collector shall pay to the owner of the tax
1913	certificate the amount received by the tax collector less the
1914	redemption fee within 15 business days after the date of receipt
1915	of the redemption service charges. Along with the payment, the
1916	tax collector shall identify the certificates redeemed and the
1917	amount paid for each certificate. However, if the tax collector
1918	pays the certificateholder electronically, the certificates
1919	redeemed and the amounts paid for each certificate shall be
1920	provided electronically by facsimile or electronic mail.
1921	(6)(7)  Nothing in this section shall be deemed to deny any
1922	person the right to purchase or redeem any outstanding tax
1923	certificate in accordance with the law in force when it was
1924	issued. However, the provisions of s. 197.573 relating to
1925	survival of restrictions and covenants after the issuance of a
1926	tax deed are not repealed by this chapter and apply regardless
1927	of the manner in which the tax deed was issued.
1928	(7)(8)  The provisions of subsection (4) do not apply to
1929	collections relating to fee timeshare real property made
1930	pursuant to the provisions of s. 192.037.
1931	Section 46.  Section 197.4725, Florida Statutes, is created
1932	to read:
1933	197.4725  Purchase of county-held tax certificates.-
1934	(1)  Any person may purchase a county-held tax certificate
1935	at any time after the tax certificate is issued and before a tax
1936	deed application is made. The person purchasing a county-held
1937	tax certificate shall pay to the tax collector the face amount
1938	plus all interest, costs, and charges or, subject to s.
1939	197.472(4), the part described in the tax certificate.
1940	(2)  If a county-held tax certificate is purchased, the
1941	interest earned shall be calculated at 1.5 percent per month, or
1942	a fraction thereof, to the date of purchase.
1943	(3)  The tax collector shall receive a fee of $6.25 for
1944	each county-held tax certificate purchased.
1945	(4)  This section does not apply to collections relating to
1946	fee timeshare real property made pursuant to s. 192.037.
1947	(5)  The tax collector may use electronic means to make
1948	known county-held tax certificates that are available for
1949	purchase and to complete the purchase. The tax collector may
1950	charge a reasonable fee for costs incurred in providing such
1951	electronic services.
1952	(6)  The purchaser of a county-held tax certificate shall
1953	be issued a tax certificate with a face value that includes all
1954	sums paid to acquire the certificate from the county, including
1955	accrued interest and charges paid under this section. The date
1956	the county-held certificate was issued is the date for use in
1957	determining the date on which an application for tax deed may be
1958	made. The date that the new certificate is purchased is the date
1959	for use in calculating the interest or minimum interest due if
1960	the certificate is redeemed.
1961	Section 47.  Section 197.473, Florida Statutes, is amended
1962	to read:
1963	197.473  Disposition of unclaimed redemption moneys.-
1964	(1)  After Money paid to the tax collector for the
1965	redemption of a tax certificate or a tax deed application that
1966	certificates has been held for 90 days, which money is payable
1967	to the holder of a redeemed tax certificate but for which no
1968	claim has been made, or that fails to be presented for payment,
1969	is considered unclaimed as defined in s. 717.113 and shall be
1970	remitted to the state pursuant to s. 717.117, on the first day
1971	of the following quarter the tax collector shall remit such
1972	unclaimed moneys to the board of county commissioners, less the
1973	sum of $5 on each $100 or fraction thereof which shall be
1974	retained by the tax collector as service charges.
1975	(2)  Two years after the date the unclaimed redemption
1976	moneys were remitted to the board of county commissioners, all
1977	claims to such moneys are forever barred, and such moneys become
1978	the property of the county.
1979	Section 48.  Section 197.482, Florida Statutes, is amended
1980	to read:
1981	197.482  Expiration Limitation upon lien of tax
1982	certificate.-
1983	(1)  Seven After the expiration of 7 years after from the
1984	date of issuance of a tax certificate, which is the date of the
1985	first day of the tax certificate sale as advertised under s.
1986	197.432, of a tax certificate, if a tax deed has not been
1987	applied for on the property covered by the certificate, and no
1988	other administrative or legal proceeding, including a
1989	bankruptcy, has existed of record, the tax certificate is null
1990	and void, and the tax collector shall be canceled. The tax
1991	collector shall note cancel the tax certificate, noting the date
1992	of the cancellation of the tax certificate upon all appropriate
1993	records in his or her office. The tax collector shall complete
1994	the cancellation by entering opposite the record of the 7-year-
1995	old tax certificate a notation in substantially the following
1996	form: "Canceled by Act of 1973 Florida Legislature." All
1997	certificates outstanding July 1, 1973, shall have a life of 20
1998	years from the date of issue. This subsection does not apply to
1999	deferred payment tax certificates.
2000	(2)  The provisions and limitations herein prescribed for
2001	tax certificates do not apply to tax certificates which were
2002	sold under the provisions of chapter 18296, Laws of Florida,
2003	1937, commonly known as the "Murphy Act."
2004	Section 49.  Section 197.492, Florida Statutes, is amended
2005	to read:
2006	197.492  Errors and insolvencies report list.-On or before
2007	the 60th day after the tax certificate sale is adjourned, the
2008	tax collector shall certify make out a report to the board of
2009	county commissioners a report separately showing the discounts,
2010	errors, double assessments, and insolvencies relating to tax
2011	collections for which credit is to be given, including in every
2012	case except discounts, the names of the parties on whose account
2013	the credit is to be allowed. The report may be submitted in an
2014	electronic format. The board of county commissioners, upon
2015	receiving the report, shall examine it; make such investigations
2016	as may be necessary; and, if the board discovers that the tax
2017	collector has taken credit as an insolvent item any personal
2018	property tax due by a solvent taxpayer, charge the amount of
2019	taxes represented by such item to the tax collector and not
2020	approve the report until the tax collector strikes such item
2021	from the record.
2022	Section 50.  Section 197.502, Florida Statutes, is amended
2023	to read:
2024	197.502  Application for obtaining tax deed by holder of
2025	tax sale certificate; fees.-
2026	(1)  The holder of a any tax certificate, other than the
2027	county, at any time after 2 years have elapsed since April 1 of
2028	the year of issuance of the tax certificate and before the
2029	cancellation expiration of the certificate 7 years from the date
2030	of issuance, may file the certificate and an application for a
2031	tax deed with the tax collector of the county where the property
2032	lands described in the certificate is are located. The
2033	application may be made on the entire parcel of property or any
2034	part thereof which is capable of being readily separated from
2035	the whole. The tax collector may charge shall be allowed a tax
2036	deed application fee of $75, plus reimbursement for any fee
2037	charged to the tax collector by a vendor for providing an
2038	electronic tax deed application program or service.
2039	(2)  A Any certificateholder, other than the county, who
2040	makes application for a tax deed shall pay the tax collector at
2041	the time of application all amounts required for redemption or
2042	purchase of all other outstanding tax certificates, plus
2043	interest, any omitted taxes, plus interest, any delinquent
2044	taxes, plus interest, and current taxes, if due, covering the
2045	property land.
2046	(3)  The county in which where the property lands described
2047	in the certificate is are located shall apply make application
2048	for a tax deed on all county-held certificates on property
2049	valued at $5,000 or more on the property appraiser's most recent
2050	assessment roll, except deferred payment tax certificates, and
2051	may apply for tax deeds make application on those certificates
2052	on property valued at less than $5,000 on the property
2053	appraiser's most recent assessment roll. The Such application
2054	shall be made 2 years after April 1 of the year of issuance of
2055	the certificates or as soon thereafter as is reasonable. Upon
2056	application for a tax deed, the county shall deposit with the
2057	tax collector all applicable costs and fees as provided in
2058	subsection (1), but may shall not deposit any money to cover the
2059	redemption of other outstanding certificates covering the
2060	property land.
2061	(4)  The tax collector shall deliver to the clerk of the
2062	circuit court a statement that payment has been made for all
2063	outstanding certificates or, if the certificate is held by the
2064	county, that all appropriate fees have been deposited, and
2065	stating that the following persons are to be notified prior to
2066	the sale of the property:
2067	(a)  Any legal titleholder of record if the address of the
2068	owner appears on the record of conveyance of the property lands
2069	to the owner. However, if the legal titleholder of record is the
2070	same as the person to whom the property was assessed on the tax
2071	roll for the year in which the property was last assessed, then
2072	the notice may only be mailed to the address of the legal
2073	titleholder as it appears on the latest assessment roll.
2074	(b)  Any lienholder of record who has recorded a lien
2075	against the property described in the tax certificate if an
2076	address appears on the recorded lien.
2077	(c)  Any mortgagee of record if an address appears on the
2078	recorded mortgage.
2079	(d)  Any vendee of a recorded contract for deed if an
2080	address appears on the recorded contract or, if the contract is
2081	not recorded, any vendee who has applied to receive notice
2082	pursuant to s. 197.344(1)(c).
2083	(e)  Any other lienholder who has applied to the tax
2084	collector to receive notice if an address is supplied to the
2085	collector by such lienholder.
2086	(f)  Any person to whom the property was assessed on the
2087	tax roll for the year in which the property was last assessed.
2088	(g)  Any lienholder of record who has recorded a lien
2089	against a mobile home located on the property described in the
2090	tax certificate if an address appears on the recorded lien and
2091	if the lien is recorded with the clerk of the circuit court in
2092	the county where the mobile home is located.
2093	(h)  Any legal titleholder of record of property that is
2094	contiguous to the property described in the tax certificate, if
2095	when the property described is either submerged land or common
2096	elements of a subdivision and, if the address of the titleholder
2097	of contiguous property appears on the record of conveyance of
2098	the property land to the that legal titleholder. However, if the
2099	legal titleholder of property contiguous to the property
2100	described in the tax certificate is the same as the person to
2101	whom the property described in the tax certificate was assessed
2102	on the tax roll for the year in which the property was last
2103	assessed, the notice may be mailed only to the address of the
2104	legal titleholder as it appears on the latest assessment roll.
2105	As used in this chapter, the term "contiguous" means touching,
2106	meeting, or joining at the surface or border, other than at a
2107	corner or a single point, and not separated by submerged lands.
2108	Submerged lands lying below the ordinary high-water mark which
2109	are sovereignty lands are not part of the upland contiguous
2110	property for purposes of notification.
2111
2112	The statement must be signed by the tax collector or the tax
2113	collector's designee, with the tax collector's seal affixed. The
2114	tax collector may purchase a reasonable bond for errors and
2115	omissions of his or her office in making such statement. The
2116	search of the official records must be made by a direct and
2117	inverse search. "Direct" means the index in straight and
2118	continuous alphabetic order by grantor, and "inverse" means the
2119	index in straight and continuous alphabetic order by grantee.
2120	(5)(a)  The tax collector may contract with a title company
2121	or an abstract company at a reasonable fee to provide the
2122	minimum information required in subsection (4), consistent with
2123	rules adopted by the department. If additional information is
2124	required, the tax collector must make a written request to the
2125	title or abstract company stating the additional requirements.
2126	The tax collector may select any title or abstract company,
2127	regardless of its location, as long as the fee is reasonable,
2128	the minimum information is submitted, and the title or abstract
2129	company is authorized to do business in this state. The tax
2130	collector may advertise and accept bids for the title or
2131	abstract company if he or she considers it appropriate to do so.
2132	1.  The ownership and encumbrance report must include the
2133	be printed or typed on stationery or other paper showing a
2134	letterhead of the person, firm, or company that makes the
2135	search, and the signature of the individual person who makes the
2136	search or of an officer of the firm must be attached. The tax
2137	collector is not liable for payment to the firm unless these
2138	requirements are met. The report may be submitted to the tax
2139	collector in an electronic format.
2140	2.  The tax collector may not accept or pay for any title
2141	search or abstract if no financial responsibility is not assumed
2142	for the search. However, reasonable restrictions as to the
2143	liability or responsibility of the title or abstract company are
2144	acceptable. Notwithstanding s. 627.7843(3), the tax collector
2145	may contract for higher maximum liability limits.
2146	3.  In order to establish uniform prices for ownership and
2147	encumbrance reports within the county, the tax collector must
2148	shall ensure that the contract for ownership and encumbrance
2149	reports include all requests for title searches or abstracts for
2150	a given period of time.
2151	(b)  Any fee paid for a any title search or abstract must
2152	be collected at the time of application under subsection (1),
2153	and the amount of the fee must be added to the opening bid.
2154	(c)  The clerk shall advertise and administer the sale and
2155	receive such fees for the issuance of the deed and sale of the
2156	property as are provided in s. 28.24.
2157	(6)(a)  The opening bid:
2158	(a)  On county-held certificates on nonhomestead property
2159	shall be the sum of the value of all outstanding certificates
2160	against the property land, plus omitted years' taxes, delinquent
2161	taxes, interest, and all costs and fees paid by the county.
2162	(b)  The opening bid On an individual certificate must on
2163	nonhomestead property shall include, in addition to the amount
2164	of money paid to the tax collector by the certificateholder at
2165	the time of application, the amount required to redeem the
2166	applicant's tax certificate and all other costs and fees paid by
2167	the applicant, plus all tax certificates that were sold
2168	subsequent to the filing of the tax deed application and omitted
2169	taxes, if any.
2170	(c)  The opening bid On property assessed on the latest tax
2171	roll as homestead property shall include, in addition to the
2172	amount of money required for an opening bid on nonhomestead
2173	property, an amount equal to one-half of the latest assessed
2174	value of the homestead. Payment of one-half of the assessed
2175	value of the homestead property shall not be required if the tax
2176	certificate to which the application relates was sold prior to
2177	January 1, 1982.
2178	(7)  On county-held certificates for which there are no
2179	bidders at the public sale, the clerk shall enter the land on a
2180	list entitled "lands available for taxes" and shall immediately
2181	notify the county commission and all other persons holding
2182	certificates against the property land that the property land is
2183	available. During the first 90 days after the property land is
2184	placed on the list of lands available for taxes, the county may
2185	purchase the land for the opening bid or may waive its rights to
2186	purchase the property. Thereafter, any person, the county, or
2187	any other governmental unit may purchase the property land from
2188	the clerk, without further notice or advertising, for the
2189	opening bid, except that if when the county or other
2190	governmental unit is the purchaser for its own use, the board of
2191	county commissioners may cancel omitted years' taxes, as
2192	provided under s. 197.447. If the county does not elect to
2193	purchase the property land, the county must notify each legal
2194	titleholder of property contiguous to the property land
2195	available for taxes, as provided in paragraph (4)(h), before
2196	expiration of the 90-day period. Interest on the opening bid
2197	continues to accrue through the month of sale as prescribed by
2198	s. 197.542.
2199	(8)  Taxes may shall not be extended against parcels listed
2200	as lands available for taxes, but in each year the taxes that
2201	would have been due shall be treated as omitted years and added
2202	to the required minimum bid. Three years after the day the land
2203	was offered for public sale, the land shall escheat to the
2204	county in which it is located, free and clear. All tax
2205	certificates, accrued taxes, and liens of any nature against the
2206	property shall be deemed canceled as a matter of law and of no
2207	further legal force and effect, and the clerk shall execute an
2208	escheatment tax deed vesting title in the board of county
2209	commissioners of the county in which the land is located.
2210	(a)  When a property escheats to the county under this
2211	subsection, the county is not subject to any liability imposed
2212	by chapter 376 or chapter 403 for preexisting soil or
2213	groundwater contamination due solely to its ownership. However,
2214	this subsection does not affect the rights or liabilities of any
2215	past or future owners of the escheated property and does not
2216	affect the liability of any governmental entity for the results
2217	of its actions that create or exacerbate a pollution source.
2218	(b)  The county and the Department of Environmental
2219	Protection may enter into a written agreement for the
2220	performance, funding, and reimbursement of the investigative and
2221	remedial acts necessary for a property that escheats to the
2222	county.
2223	(9)  Consolidated applications on more than one tax
2224	certificate are allowed, but a separate statement shall be
2225	issued pursuant to subsection (4), and a separate tax deed shall
2226	be issued pursuant to s. 197.552, for each parcel of property
2227	shown on the tax certificate.
2228	(10)  Any fees collected pursuant to this section shall be
2229	refunded to the certificateholder in the event that the tax deed
2230	sale is canceled for any reason.
2231	(11)  For any property acquired under this section by the
2232	county for the express purpose of providing infill housing, the
2233	board of county commissioners may, in accordance with s.
2234	197.447, cancel county-held tax certificates and omitted years'
2235	taxes on such properties. Furthermore, the county may not
2236	transfer a property acquired under this section specifically for
2237	infill housing back to a taxpayer who failed to pay the
2238	delinquent taxes or charges that led to the issuance of the tax
2239	certificate or lien. For purposes of this subsection only, the
2240	term "taxpayer" includes the taxpayer's family or any entity in
2241	which the taxpayer or taxpayer's family has any interest.
2242	Section 51.  Section 197.542, Florida Statutes, is amended
2243	to read:
2244	197.542  Sale at public auction.-
2245	(1)  Real property The lands advertised for sale to the
2246	highest bidder as a result of an application filed under s.
2247	197.502 shall be sold at public auction by the clerk of the
2248	circuit court, or his or her deputy, of the county where the
2249	property is lands are located on the date, at the time, and at
2250	the location as set forth in the published notice, which must
2251	shall be during the regular hours the clerk's office is open. At
2252	the time and place, the clerk shall read the notice of sale and
2253	shall offer the lands described in the notice for sale to the
2254	highest bidder for cash at public outcry. The amount required to
2255	redeem the tax certificate, plus the amounts paid by the holder
2256	to the clerk of the circuit court in charges for costs of sale,
2257	redemption of other tax certificates on the same property lands,
2258	and all other costs to the applicant for tax deed, plus interest
2259	thereon at the rate of 1.5 percent per month for the period
2260	running from the month after the date of application for the
2261	deed through the month of sale and costs incurred for the
2262	service of notice provided for in s. 197.522(2), shall be
2263	considered the bid of the certificateholder for the property. If
2264	tax certificates exist or if delinquent taxes accrued subsequent
2265	to the filing of the tax deed application, the amount required
2266	to redeem such tax certificates or pay such delinquent taxes
2267	must be included in the minimum bid. However, if the land to be
2268	sold is assessed on the latest tax roll as homestead property,
2269	the bid of the certificateholder must shall be increased to
2270	include an amount equal to one-half of the assessed value of the
2271	homestead property as required by s. 197.502. If there are no
2272	higher bids, the property land shall be struck off and sold to
2273	the certificateholder, who shall forthwith pay to the clerk any
2274	amounts included in the minimum bid, the documentary stamp tax,
2275	and recording fees due. Upon payment, and a tax deed shall
2276	thereupon be issued and recorded by the clerk.
2277	(2)  If there are other bids, The certificateholder has
2278	shall have the right to bid as others present may bid, and the
2279	property shall be struck off and sold to the highest bidder. The
2280	high bidder shall post with the clerk a nonrefundable cash
2281	deposit of 5 percent of the bid or $200, whichever is greater,
2282	at the time of the sale, to be applied to the sale price at the
2283	time of full payment. Notice of the this deposit requirement
2284	must shall be posted at the auction site, and the clerk may
2285	require that bidders to show their willingness and ability to
2286	post the cost deposit. If full payment of the final bid and of
2287	documentary stamp tax and recording fees is not made within 24
2288	hours, excluding weekends and legal holidays, the clerk shall
2289	cancel all bids, readvertise the sale as provided in this
2290	section, and pay all costs of the sale from the deposit. Any
2291	remaining funds must be applied toward the opening bid. The
2292	clerk may refuse to recognize the bid of any person who has
2293	previously bid and refused, for any reason, to honor such bid.
2294	(3)  If the sale is canceled for any reason, or the buyer
2295	fails to make full payment within the time required, the clerk
2296	shall immediately readvertise the sale to be held within no
2297	later than 30 days after the date the sale was
2298	one advertisement is necessary. No further notice is required.
2299	The amount of the opening statutory (opening) bid shall be
2300	increased by the cost of advertising, additional clerk's fees as
2301	provided for in s. 28.24(21), and interest as provided for in
2302	subsection (1). This process must be repeated until the property
2303	is sold and the clerk receives full payment or the clerk does
2304	not receive any bids other than the bid of the
2305	certificateholder. The clerk must shall receive full payment
2306	before prior to the issuance of the tax deed.
2307	(4)(a)  A clerk may conduct electronic tax deed sales in
2308	lieu of public outcry. The clerk must comply with the procedures
2309	provided in this chapter, except that electronic proxy bidding
2310	shall be allowed and the clerk may require bidders to advance
2311	sufficient funds to pay the deposit required by subsection (2).
2312	The clerk shall provide access to the electronic sale by
2313	computer terminals open to the public at a designated location.
2314	A clerk who conducts such electronic sales may receive
2315	electronic deposits and payments related to the sale. The
2316	portion of an advance deposit from a winning bidder required by
2317	subsection (2) shall, upon acceptance of the winning bid, be
2318	subject to the fee under s. 28.24(10).
2319	(b)  Nothing in This subsection does not shall be construed
2320	to restrict or limit the authority of a charter county to
2321	conduct from conducting electronic tax deed sales. In a charter
2322	county where the clerk of the circuit court does not conduct all
2323	electronic sales, the charter county shall be permitted to
2324	receive electronic deposits and payments related to sales it
2325	conducts, as well as to subject the winning bidder to a fee,
2326	consistent with the schedule in s. 28.24(10).
2327	(c)  The costs of electronic tax deed sales shall be added
2328	to the charges for the costs of sale under subsection (1) and
2329	paid by the certificateholder when filing an application for a
2330	tax deed.
2331	Section 52.  Subsection (2) of section 197.582, Florida
2332	Statutes, is amended to read:
2333	197.582  Disbursement of proceeds of sale.-
2334	(2)  If the property is purchased for an amount in excess
2335	of the statutory bid of the certificateholder, the excess must
2336	shall be paid over and disbursed by the clerk. If the property
2337	purchased is homestead property and the statutory bid includes
2338	an amount equal to at least one-half of the assessed value of
2339	the homestead, that amount must shall be treated as excess and
2340	distributed in the same manner. The clerk shall distribute the
2341	excess to the governmental units for the payment of any lien of
2342	record held by a governmental unit against the property,
2343	including any tax certificates not incorporated in the tax deed
2344	application and omitted taxes, if any. If In the event the
2345	excess is not sufficient to pay all of such liens in full, the
2346	excess shall then be paid to each governmental unit pro rata.
2347	If, after all liens of record of the governmental units upon the
2348	property are paid in full, there remains a balance of
2349	undistributed funds, the balance of the purchase price shall be
2350	retained by the clerk for the benefit of the persons described
2351	in s. 197.522(1)(a), except those persons described in s.
2352	197.502(4)(h), as their interests may appear. The clerk shall
2353	mail notices to such persons notifying them of the funds held
2354	for their benefit. Any service charges, at the same rate as
2355	prescribed in s. 28.24(10), and costs of mailing notices shall
2356	be paid out of the excess balance held by the clerk. Excess
2357	proceeds shall be held and disbursed in the same manner as
2358	unclaimed redemption moneys in s. 197.473. If In the event
2359	excess proceeds are not sufficient to cover the service charges
2360	and mailing costs, the clerk shall receive the total amount of
2361	excess proceeds as a service charge.
2362	Section 53.  Section 197.602, Florida Statutes, is amended
2363	to read:
2364	197.602  Reimbursement required in challenges to the
2365	validity of a tax deed Party recovering land must refund taxes
2366	paid and interest.-
2367	(1)  If a party successfully challenges the validity of a
2368	tax deed in an action at law or equity, but the taxes for which
2369	the tax deed was sold were not paid before the tax deed was
2370	issued, the party shall pay to the party against whom the
2371	judgment or decree is entered:
2372	(a)  The amount paid for the tax deed and all taxes paid
2373	upon the land, together with 12 percent interest thereon per
2374	year from the date of the issuance of the tax deed;
2375	(b)  All legal expenses in obtaining the tax deed,
2376	including publication of notice and clerk's fees for issuing and
2377	recording the tax deed; and
2378	(c)  The fair cash value of all maintenance and permanent
2379	improvements made upon the land by the holders under the tax
2380	deed. If, in an action at law or in equity involving the
2381	validity of any tax deed, the court holds that the tax deed
2382	invalid at the time of its issuance and that title to the
2383	therein described did not vest in the tax deed holder ,
2384	the taxes for which the land was sold and upon which the tax
2385	deed was issued had not been paid prior to issuance of the deed,
2386	the party in whose favor the judgment or decree in the suit is
2387	entered shall pay to the party against whom the judgment or
2388	decree is entered the amount paid for the tax deed and all taxes
2389	paid upon the land, together with 12-percent interest thereon
2390	per year from the date of the issuance of the tax deed and all
2391	legal expenses in obtaining the tax deed, including publication
2392	of notice and clerk's fees for issuing and recording the tax
2393	deed, and also the fair cash value of all permanent improvements
2394	made upon the land by the holders under the tax deed.
2395	(2)  In an action to challenge the validity of a tax deed,
2396	the prevailing party is entitled to all reasonable litigation
2397	expenses including attorney's fees.
2398	(3)  The court shall determine the amount of the expenses
2399	for which a party shall be reimbursed. and the fair cash value
2400	of improvements shall be ascertained and found upon the trial of
2401	the action, and The tax deed holder or anyone holding under the
2402	tax deed has thereunder shall have a prior lien on upon the land
2403	for the payment of the expenses that must be reimbursed to such
2404	persons sums.
2405	Section 54.  Section 192.0105, Florida Statutes, is amended
2406	to read:
2407	192.0105  Taxpayer rights.-There is created a Florida
2408	Taxpayer's Bill of Rights for property taxes and assessments to
2409	guarantee that the rights, privacy, and property of the
2410	taxpayers of this state are adequately safeguarded and protected
2411	during tax levy, assessment, collection, and enforcement
2412	processes administered under the revenue laws of this state. The
2413	Taxpayer's Bill of Rights compiles, in one document, brief but
2414	comprehensive statements that summarize the rights and
2415	obligations of the property appraisers, tax collectors, clerks
2416	of the court, local governing boards, the Department of Revenue,
2417	and taxpayers. Additional rights afforded to payors of taxes and
2418	assessments imposed under the revenue laws of this state are
2419	provided in s. 213.015. The rights afforded taxpayers to assure
2420	that their privacy and property are safeguarded and protected
2421	during tax levy, assessment, and collection are available only
2422	insofar as they are implemented in other parts of the Florida
2423	Statutes or rules of the Department of Revenue. The rights so
2424	guaranteed to state taxpayers in the Florida Statutes and the
2425	departmental rules include:
2426	(1)  THE RIGHT TO KNOW.-
2427	(a)  The right to be sent a mailed notice of proposed
2428	property taxes and proposed or adopted non-ad valorem
2429	assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and
2430	(13)(a), and 200.069). The notice must also inform the taxpayer
2431	that the final tax bill may contain additional non-ad valorem
2432	assessments (see s. 200.069(9)).
2433	(b)  The right to notification of a public hearing on each
2434	taxing authority's tentative budget and proposed millage rate
2435	and advertisement of a public hearing to finalize the budget and
2436	adopt a millage rate (see s. 200.065(2)(c) and (d)).
2437	(c)  The right to advertised notice of the amount by which
2438	the tentatively adopted millage rate results in taxes that
2439	exceed the previous year's taxes (see s. 200.065(2)(d) and (3)).
2440	The right to notification by first-class mail of a comparison of
2441	the amount of the taxes to be levied from the proposed millage
2442	rate under the tentative budget change, compared to the previous
2443	year's taxes, and also compared to the taxes that would be
2444	levied if no budget change is made (see ss. 200.065(2)(b) and
2445	200.069(2), (3), (4), and (8)).
2446	(d)  The right that the adopted millage rate will not
2447	exceed the tentatively adopted millage rate. If the tentative
2448	rate exceeds the proposed rate, each taxpayer shall be mailed
2449	notice comparing his or her taxes under the tentatively adopted
2450	millage rate to the taxes under the previously proposed rate,
2451	before a hearing to finalize the budget and adopt millage (see
2452	s. 200.065(2)(d)).
2453	(e)  The right to be sent notice by first-class mail of a
2454	non-ad valorem assessment hearing at least 20 days before the
2455	hearing with pertinent information, including the total amount
2456	to be levied against each parcel. All affected property owners
2457	have the right to appear at the hearing and to file written
2458	objections with the local governing board (see s. 197.3632(4)(b)
2459	and (c) and (10)(b)2.b.).
2460	(f)  The right of an exemption recipient to be sent a
2461	renewal application for that exemption, the right to a receipt
2462	for homestead exemption claim when filed, and the right to
2463	notice of denial of the exemption (see ss. 196.011(6),
2464	196.131(1), 196.151, and 196.193(1)(c) and (5)).
2465	(g)  The right, on property determined not to have been
2466	entitled to homestead exemption in a prior year, to notice of
2467	intent from the property appraiser to record notice of tax lien
2468	and the right to pay tax, penalty, and interest before a tax
2469	lien is recorded for any prior year (see s. 196.161(1)(b)).
2470	(h)  The right to be informed during the tax collection
2471	process, including: notice of tax due; notice of back taxes;
2472	notice of late taxes and assessments and consequences of
2473	nonpayment; opportunity to pay estimated taxes and non-ad
2474	valorem assessments when the tax roll will not be certified in
2475	time; notice when interest begins to accrue on delinquent
2476	provisional taxes; notice of the right to prepay estimated taxes
2477	by installment; a statement of the taxpayer's estimated tax
2478	liability for use in making installment payments; and notice of
2479	right to defer taxes and non-ad valorem assessments on homestead
2480	property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c),
2481	197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
2482	193.1145(10)(a), and 197.254(1)).
2483	(i)  The right to an advertisement in a newspaper listing
2484	names of taxpayers who are delinquent in paying tangible
2485	personal property taxes, with amounts due, and giving notice
2486	that interest is accruing at 18 percent and that, unless taxes
2487	are paid, warrants will be issued, prior to petition made with
2488	the circuit court for an order to seize and sell property (see
2489	s. 197.402(2)).
2490	(j)  The right to be sent a mailed notice when a petition
2491	has been filed with the court for an order to seize and sell
2492	property and the right to be mailed notice, and to be served
2493	notice by the sheriff, before the date of sale, that application
2494	for tax deed has been made and property will be sold unless back
2495	taxes are paid (see ss. 197.413(5), 197.502(4)(a), and
2496	197.522(1)(a) and (2)).
2497	(k)  The right to have certain taxes and special
2498	assessments levied by special districts individually stated on
2499	the "Notice of Proposed Property Taxes and Proposed or Adopted
2500	Non-Ad Valorem Assessments" (see s. 200.069).
2501
2502	Notwithstanding the right to information contained in this
2503	subsection, under s. 197.122 property owners are held to know
2504	that property taxes are due and payable annually and are charged
2505	with a duty to ascertain the amount of current and delinquent
2506	taxes and obtain the necessary information from the applicable
2507	governmental officials.
2508	(2)  THE RIGHT TO DUE PROCESS.-
2509	(a)  The right to an informal conference with the property
2510	appraiser to present facts the taxpayer considers to support
2511	changing the assessment and to have the property appraiser
2512	present facts supportive of the assessment upon proper request
2513	of any taxpayer who objects to the assessment placed on his or
2514	her property (see s. 194.011(2)).
2515	(b)  The right to petition the value adjustment board over
2516	objections to assessments, denial of exemption, denial of
2517	agricultural classification, denial of historic classification,
2518	denial of high-water recharge classification, disapproval of tax
2519	deferral, and any penalties on deferred taxes imposed for
2520	incorrect information willfully filed. Payment of estimated
2521	taxes does not preclude the right of the taxpayer to challenge
2522	his or her assessment (see ss. 194.011(3), 196.011(6) and
2523	(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
2524	193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)).
2525	(c)  The right to file a petition for exemption or
2526	agricultural classification with the value adjustment board when
2527	an application deadline is missed, upon demonstration of
2528	particular extenuating circumstances for filing late (see ss.
2529	193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)).
2530	(d)  The right to prior notice of the value adjustment
2531	board's hearing date and the right to the hearing within 4 hours
2532	of scheduled time (see s. 194.032(2)).
2533	(e)  The right to notice of date of certification of tax
2534	rolls and receipt of property record card if requested (see ss.
2535	193.122(2) and (3) and 194.032(2)).
2536	(f)  The right, in value adjustment board proceedings, to
2537	have all evidence presented and considered at a public hearing
2538	at the scheduled time, to be represented by an attorney or
2539	agent, to have witnesses sworn and cross-examined, and to
2540	examine property appraisers or evaluators employed by the board
2541	who present testimony (see ss. 194.034(1)(a) and (c) and (4),
2542	and 194.035(2)).
2543	(g)  The right to be sent mailed a timely written decision
2544	by the value adjustment board containing findings of fact and
2545	conclusions of law and reasons for upholding or overturning the
2546	determination of the property appraiser, and the right to
2547	advertised notice of all board actions, including appropriate
2548	narrative and column descriptions, in brief and nontechnical
2549	language (see ss. 194.034(2) and 194.037(3)).
2550	(h)  The right at a public hearing on non-ad valorem
2551	assessments or municipal special assessments to provide written
2552	objections and to provide testimony to the local governing board
2553	(see ss. 197.3632(4)(c) and 170.08).
2554	(i)  The right to bring action in circuit court to contest
2555	a tax assessment or appeal value adjustment board decisions to
2556	disapprove exemption or deny tax deferral (see ss. 194.036(1)(c)
2557	and (2), 194.171, 196.151, and 197.2425 197.253(2)).
2558	(3)  THE RIGHT TO REDRESS.-
2559	(a)  The right to discounts for early payment on all taxes
2560	and non-ad valorem assessments collected by the tax collector,
2561	except for partial payments as defined in s. 197.374, the right
2562	to pay installment payments with discounts, and the right to pay
2563	delinquent personal property taxes under a an installment
2564	payment program when implemented by the county tax collector
2565	(see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and
2566	197.4155).
2567	(b)  The right, upon filing a challenge in circuit court
2568	and paying taxes admitted in good faith to be owing, to be
2569	issued a receipt and have suspended all procedures for the
2570	collection of taxes until the final disposition of the action
2571	(see s. 194.171(3)).
2572	(c)  The right to have penalties reduced or waived upon a
2573	showing of good cause when a return is not intentionally filed
2574	late, and the right to pay interest at a reduced rate if the
2575	court finds that the amount of tax owed by the taxpayer is
2576	greater than the amount the taxpayer has in good faith admitted
2577	and paid (see ss. 193.072(4) and 194.192(2)).
2578	(d)  The right to a refund when overpayment of taxes has
2579	been made under specified circumstances (see ss. 193.1145(8)(e)
2580	and 197.182(1)).
2581	(e)  The right to an extension to file a tangible personal
2582	property tax return upon making proper and timely request (see
2583	s. 193.063).
2584	(f)  The right to redeem real property and redeem tax
2585	certificates at any time before full payment for a tax deed is
2586	made to the clerk of the court, including documentary stamps and
2587	recording fees issued, and the right to have tax certificates
2588	canceled if sold where taxes had been paid or if other error
2589	makes it void or correctable. Property owners have the right to
2590	be free from contact by a certificateholder for 2 years after
2591	April 1 of the year the tax certificate is issued (see ss.
2592	197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and
2593	197.472(1) and (6)(7)).
2594	(g)  The right of the taxpayer, property appraiser, tax
2595	collector, or the department, as the prevailing party in a
2596	judicial or administrative action brought or maintained without
2597	the support of justiciable issues of fact or law, to recover all
2598	costs of the administrative or judicial action, including
2599	reasonable attorney's fees, and of the department and the
2600	taxpayer to settle such claims through negotiations (see ss.
2601	57.105 and 57.111).
2602	(4)  THE RIGHT TO CONFIDENTIALITY.-
2603	(a)  The right to have information kept confidential,
2604	including federal tax information, ad valorem tax returns,
2605	social security numbers, all financial records produced by the
2606	taxpayer, Form DR-219 returns for documentary stamp tax
2607	information, and sworn statements of gross income, copies of
2608	federal income tax returns for the prior year, wage and earnings
2609	statements (W-2 forms), and other documents (see ss. 192.105,
2610	193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
2611	(b)  The right to limiting access to a taxpayer's records by a
2612	property appraiser, the Department of Revenue, and the Auditor
2613	General only to those instances in which it is determined that
2614	such records are necessary to determine either the
2615	classification or the value of taxable nonhomestead property
2616	(see s. 195.027(3)).
2617	Section 55.  Paragraph (d) of subsection (3) of section
2618	194.011, Florida Statutes, is amended to read:
2619	194.011  Assessment notice; objections to assessments.-
2620	(3)  A petition to the value adjustment board must be in
2621	substantially the form prescribed by the department.
2622	Notwithstanding s. 195.022, a county officer may not refuse to
2623	accept a form provided by the department for this purpose if the
2624	taxpayer chooses to use it. A petition to the value adjustment
2625	board shall describe the property by parcel number and shall be
2626	filed as follows:
2627	(d)  The petition may be filed, as to valuation issues, at
2628	any time during the taxable year on or before the 25th day
2629	following the mailing of notice by the property appraiser as
2630	provided in subsection (1). With respect to an issue involving
2631	the denial of an exemption, an agricultural or high-water
2632	recharge classification application, an application for
2633	classification as historic property used for commercial or
2634	certain nonprofit purposes, or a deferral, the petition must be
2635	filed at any time during the taxable year on or before the 30th
2636	day following the mailing of the notice by the property
2637	appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
2638	196.193 or notice by the tax collector under s. 197.2425
2639	197.253.
2640	Section 56.  Subsection (1) of section 194.013, Florida
2641	Statutes, is amended to read:
2642	194.013  Filing fees for petitions; disposition; waiver.-
2643	(1)  If so required by resolution of the value adjustment
2644	board, a petition filed pursuant to s. 194.011 shall be
2645	accompanied by a filing fee to be paid to the clerk of the value
2646	adjustment board in an amount determined by the board not to
2647	exceed $15 for each separate parcel of property, real or
2648	personal, covered by the petition and subject to appeal.
2649	However, no such filing fee may be required with respect to an
2650	appeal from the disapproval of homestead exemption under s.
2651	196.151 or from the denial of tax deferral under s. 197.2425
2652	197.253. Only a single filing fee shall be charged under this
2653	section as to any particular parcel of property despite the
2654	existence of multiple issues and hearings pertaining to such
2655	parcel. For joint petitions filed pursuant to s. 194.011(3)(e)
2656	or (f), a single filing fee shall be charged. Such fee shall be
2657	calculated as the cost of the special magistrate for the time
2658	involved in hearing the joint petition and shall not exceed $5
2659	per parcel. Said fee is to be proportionately paid by affected
2660	parcel owners.
2661	Section 57.  Subsection (12) of section 196.011, Florida
2662	Statutes, is amended to read:
2663	196.011  Annual application required for exemption.-
2664	(12)  Notwithstanding subsection (1), if when the owner of
2665	property otherwise entitled to a religious exemption from ad
2666	valorem taxation fails to timely file an application for
2667	exemption, and because of a misidentification of property
2668	ownership on the property tax roll the owner is not properly
2669	notified of the tax obligation by the property appraiser and the
2670	tax collector, the owner of the property may file an application
2671	for exemption with the property appraiser. The property
2672	appraiser must consider the application, and if he or she
2673	determines the owner of the property would have been entitled to
2674	the exemption had the property owner timely applied, the
2675	property appraiser must grant the exemption. Any taxes assessed
2676	on such property shall be canceled, and if paid, refunded. Any
2677	tax certificates outstanding on such property shall be canceled
2678	and refund made pursuant to s. 197.432(11) s. 197.432(10).
2679	Section 58.  Section 197.603, Florida Statutes, is created
2680	to read:
2681	197.603  Declaration of legislative findings and intent.-
2682	The Legislature finds that the state has a strong interest in
2683	ensuring due process and public confidence in a uniform, fair,
2684	efficient, and accountable collection of property taxes by
2685	county tax collectors. Therefore, tax collections shall be
2686	supervised by the Department of Revenue pursuant to s.
2687	195.002(1). The Legislature intends that the property tax
2688	collection authorized by this chapter under s. 9(a), Art. VII of
2689	the State Constitution be free from the influence or the
2690	appearance of influence of the local governments that levy
2691	property taxes and receive property tax revenues.
2692	Section 59.  Sections 197.202, 197.242, 197.304, 197.3041,
2693	197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047,
2694	197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076,
2695	197.3077, 197.3078, and 197.3079, Florida Statutes, are
2696	repealed.
2697	Section 60.  This act shall take effect July 1, 2011.

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