The Florida Senate

197.1722  Real property taxes; limited waiver of mandatory charge.--

(1)(a)  For taxes due for the 2001 tax year only, and limited to the time in which a taxpayer on application has a demonstrable inability to pay arising from a contraction in business income of 25 percent or more in the 6-month period commencing September 2001, as compared to the same period in 2000, a tax collector may extend the date of tax certificate sales by 30 days and may waive the 3-percent minimum mandatory charges and an additional 30 days' interest under s. 197.172, subject to the provisions of this section.

(b)  The program must be available, upon application to the board of county commissioners, to each real property taxpayer whose real property taxes exceed $10,000, for property defined in s. 159.27(11) and (12).

(2)(a)  The board of county commissioners shall require each taxpayer who requests to participate in the program to submit an application on a form prescribed by the Department of Revenue which, at a minimum, must include the name, address, description of the property subject to real property taxes, the reason for the inability to pay, and the amount of the real property taxes owed by the taxpayer.

(b)  After a taxpayer submits the required application, the board of county commissioners may implement the waiver at their discretion, by ordinance, upon a majority vote in favor of such waiver. At the time the waiver is considered, the board of county commissioners shall consider a taxpayer's ability to pay over the time period of the waiver.

(c)  If the board of county commissioners implements the waiver, the 3-percent minimum mandatory charge under s. 197.172 for delinquent taxes paid prior to the sale of a tax certificate shall not apply. Further, the taxpayer shall be permitted to redeem a tax certificate within 90 days after April 1 without being subject to the 3-percent minimum mandatory charge under s. 197.172 and any tax certificate sold shall be subject to correction accordingly.

(3)  Any person, firm, or corporation which desires the relief in subsection (2) shall, in the year the relief is desired to take effect, file a written request with the board of county commissioners. The request shall request the adoption of an ordinance granting the applicant a relief pursuant to this section and shall include the following information:

(a)  The name and location of the business.

(b)  A description of the property for which relief is requested.

(c)  Proof, to the satisfaction of the board of county commissioners, that the applicant is a business as described in this section.

(d)  Other information deemed necessary by the department.

(4)  Before the board of county commissioners takes action on the application, the board shall deliver a copy of the application to the tax collector of the county.

(5)  The board of county commissioners shall determine whether the property for which relief is requested under this section is a business as described in this section, which determination the county shall also affix to the face of the application forwarded by the tax collector. Upon request by the county, the department, property appraiser, and tax collector shall provide such information as may be available to assist the board in making such determination.

(6)  An ordinance granting a relief under this section shall be adopted in the same manner as any other ordinance of the county and shall include:

(a)  The name and address of the business to which the relief is granted.

(b)  The year for which the relief will remain in effect.

(c)  A finding that the business named in the ordinance meets the requirements of this section.

(7)  This section is repealed April 1, 2003.

History.--s. 16, ch. 2002-18; s. 135, ch. 2002-20.