Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. HB 103
                                Barcode 720552                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/2R          .                                
             03/06/2012 10:19 AM       .                                

       Senator Diaz de la Portilla moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 44 and 45
    4  insert:
    5         Section 1. Paragraph (b) of subsection (1) of section
    6  196.161, Florida Statutes, is amended to read:
    7         196.161 Homestead exemptions; lien imposed on property of
    8  person claiming exemption although not a permanent resident.—
    9         (1)
   10         (b) In addition, upon determination by the property
   11  appraiser that for any year or years within the prior 10 years a
   12  person who was not entitled to a homestead exemption was granted
   13  a homestead exemption from ad valorem taxes, it shall be the
   14  duty of the property appraiser making such determination shall
   15  to serve upon the owner a notice of intent to record in the
   16  public records of the county a notice of tax lien against any
   17  property owned by that person in the county, and such property
   18  shall be identified in the notice of tax lien. Such property,
   19  which is situated in this state, is shall be subject to the
   20  taxes exempted thereby, plus a penalty of 50 percent of the
   21  unpaid taxes for each year and 15 percent interest per annum.
   22  However, if a homestead exemption is improperly granted as a
   23  result of a clerical mistake or an omission by the property
   24  appraiser, the person improperly receiving the exemption may
   25  shall not be assessed penalty and interest. Before any such lien
   26  may be filed, the owner so notified must be given 60 30 days to
   27  pay the taxes, penalties, and interest.
   29  ================= T I T L E  A M E N D M E N T ================
   30         And the title is amended as follows:
   31         Delete line 2
   32  and insert:
   33         An act relating to tax liability; amending s. 196.161,
   34         F.S.; clarifying that a person who improperly receives
   35         a homestead exemption due to a clerical mistake or an
   36         omission by the property appraiser is not subject to
   37         penalties; extending the time for such person to pay
   38         the taxes before a lien is filed;