Bill Text: FL H1279 | 2010 | Regular Session | Introduced

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Bill Title: Assessment of Property for Back Ad Valorem Taxes [EPSC]

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2010-05-11 - Approved by Governor; Chapter No. 2010-66 [H1279 Detail]

Download: Florida-2010-H1279-Introduced.html

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HB 1279

1	A bill to be entitled
2	An act relating to assessment of property for back ad
3	valorem taxes; amending s. 193.092, F.S.; providing for
4	nonapplication of retroactive assessment and collection of
5	taxes on certain property under certain circumstances;
6	providing criteria; providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1. Section 193.092, Florida Statutes, is amended
11	to read:
12	193.092 Assessment of property for back taxes.-
13	(1) When it shall appear that any ad valorem tax might
14	have been lawfully assessed or collected upon any property in
15	the state, but that such tax was not lawfully assessed or
16	levied, and has not been collected for any year within a period
17	of 3 years next preceding the year in which it is ascertained
18	that such tax has not been assessed, or levied, or collected,
19	then the officers authorized shall make the assessment of taxes
20	upon such property in addition to the assessment of such
21	property for the current year, and shall assess the same
22	separately for such property as may have escaped taxation at and
23	upon the basis of valuation applied to such property for the
24	year or years in which it escaped taxation, noting distinctly
25	the year when such property escaped taxation and such assessment
26	shall have the same force and effect as it would have had if it
27	had been made in the year in which the property shall have
28	escaped taxation, and taxes shall be levied and collected
29	thereon in like manner and together with taxes for the current
30	year in which the assessment is made. But no property shall be
31	assessed for more than 3 years' arrears of taxation, and all
32	property so escaping taxation shall be subject to such taxation
33	to be assessed in whomsoever's hands or possession the same may
34	be found, except that property acquired by a bona fide purchaser
35	who was without knowledge of the escaped taxation shall not be
36	subject to assessment for taxes for any time prior to the time
37	of such purchase, but it is the duty of the property appraiser
38	making such assessment to serve upon the previous owner a notice
39	of intent to record in the public records of the county a notice
40	of tax lien against any property owned by that person in the
41	county. Any property owned by such previous owner which is
42	situated in this state is subject to the lien of such assessment
43	in the same manner as a recorded judgment. Before any such lien
44	may be recorded, the owner so notified must be given 30 days to
45	pay the taxes, penalties, and interest. Once recorded, such lien
46	may be recorded in any county in this state and shall constitute
47	a lien on any property of such person in such county in the same
48	manner as a recorded judgment, and may be enforced by the tax
49	collector using all remedies pertaining to same; provided, that
50	the county property appraiser shall not assess any lot or parcel
51	of land certified or sold to the state for any previous years
52	unless such lot or parcel of lands so certified or sold shall be
53	included in the list furnished by the Chief Financial Officer to
54	the county property appraiser as provided by law; provided, if
55	real or personal property be assessed for taxes, and because of
56	litigation delay ensues and the assessment be held invalid the
57	taxing authorities, may reassess such property within the time
58	herein provided after the termination of such litigation;
59	provided further, that personal property acquired in good faith
60	by purchase shall not be subject to assessment for taxes for any
61	time prior to the time of such purchase, but the individual or
62	corporation liable for any such assessment shall continue
63	personally liable for same. As used in this subsection, the term
64	"bona fide purchaser" means a purchaser for value, in good
65	faith, before certification of such assessment of back taxes to
66	the tax collector for collection.
67	(2) This section applies to property of every class and
68	kind upon which ad valorem tax is assessable by any state or
69	county authority under the laws of the state.
70	(3) Notwithstanding subsection (2), the provisions of this
71	section requiring the retroactive assessment and collection of
72	ad valorem taxes shall not apply if:
73	(a) The owner of a building, structure, or other
74	improvement to land that has not been previously assessed
75	complied with all necessary permitting requirements when the
76	improvement was completed; or
77	(b) The owner of real property that has not been
78	previously assessed voluntarily discloses to the property
79	appraiser the existence of such property before January 1 of the
80	year the property is first assessed. The disclosure must be made
81	on a form provided by the property appraiser.
82	Section 2. This act shall take effect July 1, 2010.

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