Florida Senate - 2015 SB 406 By Senator Detert 28-00595-15 2015406__ 1 A bill to be entitled 2 An act relating to sales of tax certificates for 3 unpaid taxes; amending s. 197.432, F.S.; prohibiting a 4 bidder from placing multiple bids during the sale of 5 certain tax certificates by a tax collector; providing 6 penalties; reenacting ss. 190.024 and 197.263(5), 7 F.S., relating to tax liens and a change in ownership 8 or use of property, respectively, to incorporate the 9 amendment made to s. 197.432, F.S., in references 10 thereto; providing an effective date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. Subsection (6) of section 197.432, Florida 15 Statutes, is amended to read: 16 197.432 Sale of tax certificates for unpaid taxes.— 17 (6) Each certificate shall be awarded to the person who 18 will pay the taxes, interest, costs, and charges and will demand 19 the lowest rate of interest, not in excess of the maximum rate 20 of interest allowed by this chapter. The tax collector shall 21 accept bids in even increments and in fractional interest rate 22 bids of one-quarter of 1 percent only. An individual bidder or 23 corporate bidder shall submit only one bid for each certificate 24 and may not use multiple federal employer identification numbers 25 to submit multiple bids. A bidder who violates this protocol 26 shall be barred from bidding in any county tax certificate sales 27 for 2 consecutive years following identification and 28 verification of the bidding violation. If multiple bidders offer 29 the same lowest rate of interest, the tax collector shall 30 determine the method of selecting the bidder to whom the 31 certificate will be awarded. Acceptable methods include the bid 32 received first or use of a random-number generator. If a 33 certificate is not purchased, the certificate shall be struck to 34 the county at the maximum rate of interest allowed by this 35 chapter. 36 Section 2. For the purpose of incorporating the amendment 37 made by this act to section 197.432, Florida Statutes, in a 38 reference thereto, section 190.024, Florida Statutes, is 39 reenacted to read: 40 190.024 Tax liens.—All taxes of the district provided for 41 in this act, together with all penalties for default in the 42 payment of the same and all costs in collecting the same, 43 including a reasonable attorney’s fee fixed by the court and 44 taxed as a cost in the action brought to enforce payment, shall, 45 from January 1 for each year the property is liable to 46 assessment and until paid, constitute a lien of equal dignity 47 with the liens for state and county taxes and other taxes of 48 equal dignity with state and county taxes upon all the lands 49 against which such taxes shall be levied. A sale of any of the 50 real property within the district for state and county or other 51 taxes shall not operate to relieve or release the property so 52 sold from the lien for subsequent district taxes or installments 53 of district taxes, which lien may be enforced against such 54 property as though no such sale thereof had been made. The 55 provisions of ss. 194.171, 197.122, 197.333, and 197.432 shall 56 be applicable to district taxes with the same force and effect 57 as if such provisions were expressly set forth in this act. 58 Section 3. For the purpose of incorporating the amendment 59 made by this act to section 197.432, Florida Statutes, in a 60 reference thereto, subsection (5) of section 197.263, Florida 61 Statutes, is reenacted to read: 62 197.263 Change in ownership or use of property.— 63 (5) If deferred taxes, interest, and assessments become 64 delinquent, the tax collector shall sell a tax certificate for 65 the delinquent taxes, interest, and assessments in the manner 66 provided by s. 197.432. 67 Section 4. This act shall take effect July 1, 2015.