Bill Text: FL S0664 | 2010 | Regular Session | Comm Sub

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Bill Title: Property Taxation [WPSC]

Sponsorship: Partisan Bill (Republican 3)

Status: (Introduced - Dead) 2010-04-30 - Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) [S0664 Detail]

Download: Florida-2010-S0664-Comm_Sub.html

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Florida Senate - 2010                       CS for CS for SB 664 
 
By the Committees on Finance and Tax; and Community Affairs; and 
Senators Altman, Bennett, and Storms 
593-02945-10                                           2010664c2 
1                        A bill to be entitled 
2         An act relating to property taxation; amending s. 
3         95.051, F.S.; tolling the statute of limitations 
4         relating to proceedings involving tax lien 
5         certificates or tax deeds by the period of an 
6         intervening bankruptcy; amending s. 196.1995, F.S.; 
7         providing that the authority of the governing body of 
8         a county or municipality to grant certain ad valorem 
9         tax exemptions may be renewed for multiple 10-year 
10         periods upon approval by referendum; amending ss. 
11         197.102, 197.122, 197.123, 197.162, 197.172, 197.182, 
12         197.222, 197.2301, 197.322, 197.332, 197.343, 197.344, 
13         197.3635, 197.373, 197.402, 197.403, 197.413, 197.414, 
14         197.4155, 197.416, 197.417, 197.432, 197.4325, 
15         197.442, 197.443, 197.462, 197.472, 197.473, 197.482, 
16         197.492, 197.552, 197.582, and 197.602, F.S.; 
17         revising, updating, and consolidating provisions of 
18         ch. 197, F.S., relating to definitions, tax 
19         collectors, lien of taxes, returns and assessments, 
20         unpaid or omitted taxes, discounts, interest rates, 
21         Department of Revenue responsibilities, tax bills, 
22         judicial sales, prepayment of taxes, assessment rolls, 
23         duties of tax collectors, tax notices, delinquent 
24         taxes, lienholders, special assessments, non-ad 
25         valorem assessments, tax payments, distribution of 
26         taxes, advertisements of property with delinquent 
27         taxes, attachment, delinquent personal property taxes, 
28         sales of property, tax certificates, tax deeds, tax 
29         sales, and proceedings involving the validity of a tax 
30         deed; amending s. 197.502, F.S.; revising provisions 
31         relating to applications for tax deeds; providing 
32         notice requirements; providing payment requirements; 
33         authorizing the tax collector to charge a fee to cover 
34         the costs to the tax collector for electronic tax deed 
35         programs or services; authorizing the tax collector to 
36         charge the county a fee for tax deed applications; 
37         deleting opening bid requirements for the sale of tax 
38         deeds on homestead property when the applicant is 
39         holder of a tax certificate; revising conditions for 
40         the escheat of property to a county; amending s. 
41         197.542, F.S.; deleting bid requirements relating to 
42         the purchase of homestead property at public auction; 
43         limiting the circumstances under which a tax deed sale 
44         may be canceled; amending s. 197.522, F.S.; providing 
45         notice requirements for the sale of homestead property 
46         due to nonpayment of taxes; creating s. 197.146, F.S.; 
47         authorizing tax collectors to issue certificates of 
48         correction to tax rolls and outstanding delinquent 
49         taxes for uncollectable personal property accounts; 
50         requiring the tax collector to notify the property 
51         appraiser; providing construction; creating ss. 
52         197.2421 and 197.2423, F.S., transferring, 
53         renumbering, and amending ss. 197.253, 197.303, and 
54         197.3071, F.S., and amending ss. 197.243, 197.252, 
55         197.254, 197.262, 197.263, 197.272, 197.282, 197.292, 
56         197.301, and 197.312, F.S.; revising, updating, and 
57         consolidating provisions of ch. 197, F.S., relating to 
58         deferral of tax payments for real property, homestead 
59         property, recreational and commercial working 
60         waterfront property, and affordable rental property; 
61         creating s. 197.4725, F.S.; providing authorization 
62         and requirements for purchase of county-held tax 
63         certificates; specifying required amounts to be paid; 
64         providing for fees; providing for electronic services; 
65         amending s. 192.0105, F.S.; providing conditions under 
66         which a taxpayer is deemed to have waived a right to 
67         know; providing that the right to a discount for the 
68         early payment of taxes does not apply to certain 
69         partial payments of taxes; clarifying a taxpayer’s 
70         right to redeem real property and tax certificates; 
71         clarifying that a property owner may not be contacted 
72         by the holder of a tax certificate for 2 years 
73         following the date the certificate is issued; 
74         providing that s. 197.122, F.S., applies in certain 
75         circumstances; providing for the obligation of the 
76         property owner to obtain certain information; 
77         correcting cross-references; amending ss. 194.011, 
78         194.013, and 196.011, F.S.; correcting cross 
79         references; creating s. 197.603, F.S.; providing 
80         legislative intent; repealing s. 197.202, F.S., 
81         relating to destruction of 20-year-old tax receipts; 
82         repealing s. 197.242, F.S., relating to a short title; 
83         repealing ss. 197.304, 197.3041, 197.3042, 197.3043, 
84         197.3044, 197.3045, 197.3046, 197.3047, 197.307, 
85         197.3072, 197.3073, 197.3074, 197.3075, 197.3076, 
86         197.3077, 197.3078, and 197.3079, F.S., relating to 
87         deferrals of tax payments; providing an effective 
88         date. 
89 
90  Be It Enacted by the Legislature of the State of Florida: 
91 
92         Section 1. Section 95.051, Florida Statutes, is amended to 
93  read: 
94         95.051 When limitations tolled.— 
95         (1) The running of the time under any statute of 
96  limitations except ss. 95.281, 95.35, and 95.36 is tolled by: 
97         (a) Absence from the state of the person to be sued. 
98         (b) Use by the person to be sued of a false name that is 
99  unknown to the person entitled to sue so that process cannot be 
100  served on the person to be sued. 
101         (c) Concealment in the state of the person to be sued so 
102  that process cannot be served on him or her. 
103         (d) The adjudicated incapacity, before the cause of action 
104  accrued, of the person entitled to sue. In any event, the action 
105  must be begun within 7 years after the act, event, or occurrence 
106  giving rise to the cause of action. 
107         (e) Voluntary payments by the alleged father of the child 
108  in paternity actions during the time of the payments. 
109         (f) The payment of any part of the principal or interest of 
110  any obligation or liability founded on a written instrument. 
111         (g) The pendency of any arbitral proceeding pertaining to a 
112  dispute that is the subject of the action. 
113         (h) The period of an intervening bankruptcy in a proceeding 
114  or process under chapter 197. 
115         (i)(h) The minority or previously adjudicated incapacity of 
116  the person entitled to sue during any period of time in which a 
117  parent, guardian, or guardian ad litem does not exist, has an 
118  interest adverse to the minor or incapacitated person, or is 
119  adjudicated to be incapacitated to sue; except with respect to 
120  the statute of limitations for a claim for medical malpractice 
121  as provided in s. 95.11. In any event, the action must be begun 
122  within 7 years after the act, event, or occurrence giving rise 
123  to the cause of action. 
124 
125  Paragraphs (a)-(c) shall not apply if service of process or 
126  service by publication can be made in a manner sufficient to 
127  confer jurisdiction to grant the relief sought. This section 
128  shall not be construed to limit the ability of any person to 
129  initiate an action within 30 days of the lifting of an automatic 
130  stay issued in a bankruptcy action as is provided in 11 U.S.C. 
131  s. 108(c). 
132         (2) No disability or other reason shall toll the running of 
133  any statute of limitations except those specified in this 
134  section, s. 95.091, the Florida Probate Code, or the Florida 
135  Guardianship Law. 
136         Section 2. Subsection (7) of section 196.1995, Florida 
137  Statutes, is amended to read: 
138         196.1995 Economic development ad valorem tax exemption.— 
139         (7) The authority to grant exemptions under this section 
140  expires will expire 10 years after the date such authority was 
141  approved in an election, but such authority may be renewed for 
142  additional another 10-year periods upon approval period in a 
143  referendum called and held pursuant to this section. 
144         Section 3. Section 197.102, Florida Statutes, is amended to 
145  read: 
146         197.102 Definitions.— 
147         (1) As used in this chapter, the following definitions 
148  apply, unless the context clearly requires otherwise: 
149         (a) “Awarded” means the time when the tax collector or a 
150  designee determines and announces verbally or through the 
151  closing of the bid process in an electronic auction that a buyer 
152  has placed the winning bid at a tax certificate sale. 
153         (b)(1) “Department,” unless otherwise specified, means the 
154  Department of Revenue. 
155         (c)(2) “Omitted taxes” means those taxes which have not 
156  been extended on the tax roll against a parcel of property after 
157  the property has been placed upon the list of lands available 
158  for taxes pursuant to s. 197.502. 
159         (d) “Proxy bidding” means a method of bidding by which a 
160  bidder authorizes an agent, whether an individual or an 
161  electronic agent, to place bids on his or her behalf. 
162         (e) “Random number generator” means a computational device 
163  that generates a sequence of numbers that lack any pattern and 
164  is used to resolve a tie when multiple bidders have bid the same 
165  lowest amount by assigning a number to each of the tied bidders 
166  and randomly determining which one of those numbers is the 
167  winner. 
168         (f)(3) “Tax certificate” means a paper or electronic legal 
169  document, representing unpaid delinquent real property taxes, 
170  non-ad valorem assessments, including special assessments, 
171  interest, and related costs and charges, issued in accordance 
172  with this chapter against a specific parcel of real property and 
173  becoming a first lien thereon, superior to all other liens, 
174  except as provided by s. 197.573(2). 
175         (g)(4) “Tax notice” means the paper or electronic tax bill 
176  sent to taxpayers for payment of any taxes or special 
177  assessments collected pursuant to this chapter, or the bill sent 
178  to taxpayers for payment of the total of ad valorem taxes and 
179  non-ad valorem assessments collected pursuant to s. 197.3632. 
180         (h)(5) “Tax receipt” means the paid tax notice. 
181         (i)(6) “Tax rolls” and “assessment rolls” are synonymous 
182  and mean the rolls prepared by the property appraiser pursuant 
183  to chapter 193 and certified pursuant to s. 193.122. 
184         (2)(7) If when a local government uses the method set forth 
185  in s. 197.3632 to levy, collect, or enforce a non-ad valorem 
186  assessment, the following definitions shall apply: 
187         (a) “Ad valorem tax roll” means the roll prepared by the 
188  property appraiser and certified to the tax collector for 
189  collection. 
190         (b) “Non-ad valorem assessment roll” means a roll prepared 
191  by a local government and certified to the tax collector for 
192  collection. 
193         Section 4. Section 197.122, Florida Statutes, is amended to 
194  read: 
195         197.122 Lien of taxes; dates; application.— 
196         (1) All taxes imposed pursuant to the State Constitution 
197  and laws of this state shall be a first lien, superior to all 
198  other liens, on any property against which the taxes have been 
199  assessed and shall continue in full force from January 1 of the 
200  year the taxes were levied until discharged by payment or until 
201  barred under chapter 95. If All personal property tax liens, to 
202  the extent that the property to which the lien applies cannot be 
203  located in the county or to the extent that the sale of the 
204  property is insufficient to pay all delinquent taxes, interest, 
205  fees, and costs due, a personal property tax lien shall apply be 
206  liens against all other personal property of the taxpayer in the 
207  county. However, a lien such liens against other personal 
208  property does shall not apply against such property that which 
209  has been sold, and is such liens against other personal property 
210  shall be subordinate to any valid prior or subsequent liens 
211  against such other property. An No act of omission or commission 
212  on the part of a any property appraiser, tax collector, board of 
213  county commissioners, clerk of the circuit court, or county 
214  comptroller, or their deputies or assistants, or newspaper in 
215  which an any advertisement of sale may be published does not 
216  shall operate to defeat the payment of taxes, interest, fees, 
217  and costs due and; but any acts of omission or commission may be 
218  corrected at any time by the officer or party responsible for 
219  them in the same like manner as provided by law for performing 
220  acts in the first place. Amounts, and when so corrected they 
221  shall be considered construed as valid ab initio and do not 
222  shall in no way affect any process by law for the enforcement of 
223  the collection of the any tax. All owners of property are shall 
224  be held to know that taxes are due and payable annually and are 
225  responsible for charged with the duty of ascertaining the amount 
226  of current and delinquent taxes and paying them before April 1 
227  of the year following the year in which taxes are assessed. A No 
228  sale or conveyance of real or personal property for nonpayment 
229  of taxes may not shall be held invalid except upon proof that: 
230         (a) The property was not subject to taxation; 
231         (b) The taxes were had been paid before the sale of 
232  personal property; or 
233         (c) The real property was had been redeemed before receipt 
234  by the clerk of the court of full payment for the execution and 
235  delivery of a deed based upon a certificate issued for 
236  nonpayment of taxes, including all recording fees and 
237  documentary stamps. 
238         (2) A lien created through the sale of a tax certificate 
239  may not be foreclosed or enforced in any manner except as 
240  prescribed in this chapter. 
241         (3) A property appraiser shall may also correct a material 
242  mistake of fact relating to an essential condition of the 
243  subject property to reduce an assessment that if to do so 
244  requires only the exercise of judgment as to the effect of the 
245  mistake of fact on the assessed or taxable value of that mistake 
246  of fact. 
247         (a) As used in this subsection, the term “an essential 
248  condition of the subject property” includes means a 
249  characteristic of the subject parcel, including only: 
250         1. Environmental restrictions, zoning restrictions, or 
251  restrictions on permissible use; 
252         2. Acreage; 
253         3. Wetlands or other environmental lands that are or have 
254  been restricted in use because of such environmental features; 
255         4. Access to usable land; 
256         5. Any characteristic of the subject parcel which 
257  characteristic, in the property appraiser’s opinion, caused the 
258  appraisal to be clearly erroneous; or 
259         6. Depreciation of the property that was based on a latent 
260  defect of the property which existed but was not readily 
261  discernible by inspection on January 1, but not depreciation 
262  resulting from any other cause. 
263         (b) The material mistake of fact must may be corrected by 
264  the property appraiser, in the same like manner as provided by 
265  law for performing the act in the first place, only within 1 
266  year after the approval of the tax roll pursuant to s. 193.1142. 
267  If, and, when so corrected, the tax roll act becomes valid ab 
268  initio and does not affect in no way affects any process by law 
269  for the enforcement of the collection of the any tax. If the 
270  such a correction results in a refund of taxes paid on the basis 
271  of an erroneous assessment included contained on the current 
272  year’s tax roll for years beginning January 1, 1999, or later, 
273  the property appraiser, at his or her option, may request that 
274  the department to pass upon the refund request pursuant to s. 
275  197.182 or may submit the correction and refund order directly 
276  to the tax collector for action in accordance with the notice 
277  provisions of s. 197.182(2). Corrections to tax rolls for 
278  previous prior years which would result in refunds must be made 
279  pursuant to s. 197.182. 
280         Section 5. Section 197.123, Florida Statutes, is amended to 
281  read: 
282         197.123 Correcting Erroneous returns; notification of 
283  property appraiser.—If a any tax collector has reason to believe 
284  that a any taxpayer has filed an erroneous or incomplete 
285  statement of her or his personal property or has not disclosed 
286  returned the full amount of all of her or his property subject 
287  to taxation, the collector must shall notify the property 
288  appraiser of the erroneous or incomplete statement. 
289         Section 6. Section 197.146, Florida Statutes, is created to 
290  read: 
291         197.146 Uncollectable personal property taxes; correction 
292  of tax roll.—A tax collector who determines that a tangible 
293  personal property account is uncollectable may issue a 
294  certificate of correction for the current tax roll and any prior 
295  tax rolls. The tax collector shall notify the property appraiser 
296  that the account is invalid, and the assessment may not be 
297  certified for a future tax roll. An uncollectable account 
298  includes, but is not limited to, an account on property that was 
299  originally assessed but cannot be found to seize and sell for 
300  the payment of taxes and includes other personal property of the 
301  owner as identified pursuant to s. 197.413(8) and (9). 
302         Section 7. Section 197.162, Florida Statutes, is amended to 
303  read: 
304         197.162 Tax discount payment periods Discounts; amount and 
305  time.— 
306         (1) For On all taxes assessed on the county tax rolls and 
307  collected by the county tax collector, discounts for payments 
308  made before delinquency early payment thereof shall be at the 
309  rate of 4 percent in the month of November or at any time within 
310  30 days after the sending mailing of the original tax notice; 3 
311  percent in the following month of December; 2 percent in the 
312  following month of January; 1 percent in the following month of 
313  February; and zero percent in the following month of March or 
314  within 30 days prior to the date of delinquency if the date of 
315  delinquency is after April 1. 
316         (2) If When a taxpayer makes a request to have the original 
317  tax notice corrected, the discount rate for early payment 
318  applicable at the time of the request for correction is made 
319  shall apply for 30 days after the sending mailing of the 
320  corrected tax notice. 
321         (3) A discount rate shall apply at the rate of 4 percent 
322  applies for 30 days after the sending mailing of a tax notice 
323  resulting from the action of a value adjustment board. 
324  Thereafter, the regular discount periods shall apply. 
325         (4) If the For the purposes of this section, when a 
326  discount period ends on a Saturday, Sunday, or legal holiday, 
327  the discount period, including the zero percent period, shall be 
328  extended to the next working day, if payment is delivered to the 
329  a designated collection office of the tax collector. 
330         Section 8. Subsections (2) and (4) of section 197.172, 
331  Florida Statutes, are amended to read: 
332         197.172 Interest rate; calculation and minimum.— 
333         (2) The maximum rate of interest on a tax certificate is 
334  shall be 18 percent per year.; However, a tax certificate may 
335  shall not bear interest and nor shall the mandatory interest 
336  charge as provided by s. 197.472(2) may not be levied during the 
337  60-day period following of time from the date of delinquency, 
338  except for the 3 percent mandatory interest charged charge under 
339  subsection (1). No tax certificate sold before March 23, 1992, 
340  shall bear interest nor shall the mandatory charge as provided 
341  by s. 197.472(2) be levied in excess of the interest or charge 
342  provided herein, except as to those tax certificates upon which 
343  the mandatory charge as provided by s. 197.472(2) shall have 
344  been collected and paid. 
345         (4) Interest shall be calculated Except as provided in s. 
346  197.262 with regard to deferred payment tax certificates, 
347  interest to be accrued pursuant to this chapter shall be 
348  calculated monthly from the first day of each month. 
349         Section 9. Subsections (1), (2), and (3) of section 
350  197.182, Florida Statutes, are amended to read: 
351         197.182 Department of Revenue to pass upon and order 
352  refunds.— 
353         (1)(a) Except as provided in paragraphs paragraph (b), (c), 
354  and (d), the department shall pass upon and order refunds if 
355  when payment of taxes assessed on the county tax rolls has been 
356  made voluntarily or involuntarily under any of the following 
357  circumstances: 
358         1. When An overpayment has been made. 
359         2. When A payment has been made when no tax was due. 
360         3. When A bona fide controversy exists between the tax 
361  collector and the taxpayer as to the liability of the taxpayer 
362  for the payment of the tax claimed to be due, the taxpayer pays 
363  the amount claimed by the tax collector to be due, and it is 
364  finally adjudged by a court of competent jurisdiction that the 
365  taxpayer was not liable for the payment of the tax or any part 
366  thereof. 
367         4. When A payment for a delinquent tax has been made in 
368  error by a taxpayer to the tax collector due to application of 
369  payment to an erroneous parcel or misinformation provided by the 
370  property appraiser or tax collector and, if, within 12 24 months 
371  after of the date of the erroneous payment and before prior to 
372  any transfer of the assessed property to a third party for 
373  consideration, the party seeking a refund makes demand for 
374  reimbursement of the erroneous payment upon the owner of the 
375  property on which the taxes were erroneously paid and 
376  reimbursement of the erroneous payment is not received within 45 
377  days after such demand. The demand for reimbursement must shall 
378  be sent by certified mail, return receipt requested, and a copy 
379  of the demand must thereof shall be sent to the tax collector. 
380  If the payment was made in error by the taxpayer because of an 
381  error in the tax notice sent to the taxpayer, refund must be 
382  made as provided in paragraph (d) subparagraph (b)2. 
383         5. A payment for a tax that has not become delinquent, has 
384  been made in error by a taxpayer to the tax collector due to the 
385  application of the payment to an erroneous parcel or 
386  misinformation provided by the property appraiser or tax 
387  collector, and within 18 months after the date of the erroneous 
388  payment and before any transfer of the assessed property to a 
389  third party for consideration, the party seeking a refund makes 
390  a demand for reimbursement of the erroneous payment upon the 
391  owner of the property on which the taxes were erroneously paid 
392  and reimbursement of the erroneous payment is not received 
393  within 45 days after such demand. The demand for reimbursement 
394  must be sent by certified mail, return receipt requested, and a 
395  copy of the demand must be sent to the tax collector. If the 
396  payment was made in error by the taxpayer because of an error in 
397  the tax notice sent to the taxpayer, refund must be made as 
398  provided in paragraph (d). 
399         6.5. A When any payment is has been made for a tax 
400  certificate certificates that is are subsequently corrected or 
401  amended or is are subsequently determined to be void under s. 
402  197.443. 
403         (b)1. Those Refunds that have been ordered by a court and 
404  those refunds that do not result from changes made in the 
405  assessed value on a tax roll certified to the tax collector 
406  shall be made directly by the tax collector without order from 
407  the department and shall be made from undistributed funds 
408  without approval of the various taxing authorities. 
409         (c) Overpayments in the amount of $10 $5 or less may be 
410  retained by the tax collector unless a written claim for a 
411  refund is received from the taxpayer. Overpayments of more than 
412  $10 over $5 resulting from taxpayer error, if identified 
413  determined within 12 months the 4-year period of limitation, 
414  shall are to be automatically refunded to the taxpayer. Such 
415  refunds do not require approval from the department. 
416         (d)2. If When a payment has been made in error by a 
417  taxpayer to the tax collector because of an error in the tax 
418  notice sent to the taxpayer, refund must be made directly by the 
419  tax collector and does not require approval from the department. 
420  At the request of the taxpayer, the amount paid in error may be 
421  applied by the tax collector to the taxes for which the taxpayer 
422  is actually liable. 
423         (e)(c) Claims for refunds shall be made in accordance with 
424  the rules of the department. A No refund may not shall be 
425  granted unless a claim for the refund is made therefor within 4 
426  years after of January 1 of the tax year for which the taxes 
427  were paid. 
428         (f)(d) Upon receipt of the department’s written denial of a 
429  the refund, the tax collector shall issue the denial in writing 
430  to the taxpayer. 
431         (g)(e) If funds are available from current receipts and, 
432  subject to subsection (3) and, if a refund is approved, the 
433  taxpayer shall is entitled to receive a refund within 100 days 
434  after a claim for refund is made, unless the tax collector, 
435  property appraiser, or department states good cause for 
436  remitting the refund after that date. The time periods times 
437  stated in this paragraph and paragraphs (i) (f) through (l) (j) 
438  are directory and may be extended by a maximum of an additional 
439  60 days if good cause is stated. 
440         (h)(f) If the taxpayer contacts the property appraiser 
441  first, the property appraiser shall refer the taxpayer to the 
442  tax collector. 
443         (i)(g) If a correction to the roll by the property 
444  appraiser is required as a condition for the refund, the tax 
445  collector shall, within 30 days, advise the property appraiser 
446  of the taxpayer’s application for a refund and forward the 
447  application to the property appraiser. 
448         (j)(h) The property appraiser has 30 days after receipt of 
449  the form from the tax collector to correct the roll if a 
450  correction is permissible by law. Within After the 30-day period 
451  30 days, the property appraiser shall immediately advise the tax 
452  collector in writing of whether or not the roll has been 
453  corrected and state, stating the reasons why the roll was 
454  corrected or not corrected. 
455         (k)(i) If the refund requires is not one that can be 
456  directly acted upon by the tax collector, for which an order 
457  from the department is required, the tax collector shall forward 
458  the claim for refund to the department upon receipt of the 
459  correction from the property appraiser or 30 days after the 
460  claim for refund, whichever occurs first. This provision does 
461  not apply to corrections resulting in refunds of less than 
462  $2,500 $400, which the tax collector shall make directly, 
463  without order from the department, and from undistributed funds, 
464  and may make without approval of the various taxing authorities. 
465         (l)(j) The department shall approve or deny a claim for a 
466  refund all refunds within 30 days after receiving the from the 
467  tax collector the claim from the tax collector for refund, 
468  unless good cause is stated for delaying the approval or denial 
469  beyond that date. 
470         (m)(k) Subject to and after meeting the requirements of s. 
471  194.171 and this section, an action to contest a denial of 
472  refund must may not be brought within later than 60 days after 
473  the date the tax collector sends issues the denial to the 
474  taxpayer, which notice must be sent by certified mail, or 4 
475  years after January 1 of the year for which the taxes were paid, 
476  whichever is later. The tax collector may send notice of the 
477  denial electronically or by postal mail. Electronic transmission 
478  may be used only with the express consent of the property owner. 
479  If the notice of denial is sent electronically and is returned 
480  as undeliverable, a second notice must be sent by postal mail. 
481  However, the original electronic transmission is the official 
482  mailing for purpose of this section. 
483         (n)(l) In computing any time period under this section, if 
484  when the last day of the period is a Saturday, Sunday, or legal 
485  holiday, the period is to be extended to the next working day. 
486         (2)(a) If When the department orders a refund, the 
487  department it shall forward a copy of its order to the tax 
488  collector who shall then determine the pro rata share due by 
489  each taxing authority. The tax collector shall make the refund 
490  from undistributed funds held for that taxing authority and 
491  shall identify such refund as a reduction in the next 
492  distribution. If the undistributed funds are not sufficient for 
493  the refund, the tax collector shall notify the taxing authority 
494  of the shortfall. The taxing authority shall: and certify to the 
495  county, the district school board, each municipality, and the 
496  governing body of each taxing district, their pro rata shares of 
497  such refund, the reason for the refund, and the date the refund 
498  was ordered by the department. 
499         (b) The board of county commissioners, the district school 
500  board, each municipality, and the governing body of each taxing 
501  district shall comply with the order of the department in the 
502  following manner: 
503         1. Authorize the tax collector to make refund from 
504  undistributed funds held for that taxing authority by the tax 
505  collector; 
506         (a)2. Authorize the tax collector to make refund and 
507  forward to the tax collector its pro rata share of the refund 
508  from currently budgeted funds, if available; or 
509         (b)3. Notify the tax collector that the taxing authority 
510  does not have funds currently available and provide for the 
511  payment of the refund in its budget for the next ensuing year 
512  funds for the payment of the refund. 
513         (3) A refund ordered by the department pursuant to this 
514  section shall be made by the tax collector in one aggregate 
515  amount composed of all the pro rata shares of the several taxing 
516  authorities concerned, except that a partial refund is allowed 
517  if when one or more of the taxing authorities concerned do not 
518  have funds currently available to pay their pro rata shares of 
519  the refund and this would cause an unreasonable delay in the 
520  total refund. A statement by the tax collector explaining the 
521  refund shall accompany the refund payment. If When taxes become 
522  delinquent as a result of a refund pursuant to subparagraph 
523  (1)(a)5. subparagraph (1)(a)4. or paragraph (1)(d) subparagraph 
524  (1)(b)2., the tax collector shall notify the property owner that 
525  the taxes have become delinquent and that a tax certificate will 
526  be sold if the taxes are not paid within 30 days after the date 
527  of delinquency. 
528         Section 10. Subsections (1), (3), and (5) of section 
529  197.222, Florida Statutes, are amended to read: 
530         197.222 Prepayment of estimated tax by installment method.— 
531         (1) Taxes collected pursuant to this chapter may be prepaid 
532  in installments as provided in this section. A taxpayer may 
533  elect to prepay by installments for each tax notice for with 
534  taxes estimated to be more than $100. A taxpayer who elects to 
535  prepay taxes shall make payments based upon an estimated tax 
536  equal to the actual taxes levied upon the subject property in 
537  the prior year. To prepay by installments, the Such taxpayer 
538  must shall complete and file an application for each tax notice 
539  to prepay such taxes by installment with the tax collector on or 
540  before April 30 prior to May 1 of the year in which the taxpayer 
541  elects to prepay the taxes in installments pursuant to this 
542  section. The application shall be made on forms supplied by the 
543  department and provided to the taxpayer by the tax collector. 
544  After submission of an initial application, a taxpayer is shall 
545  not be required to submit additional annual applications as long 
546  as he or she continues to elect to prepay taxes in installments 
547  pursuant to this section. However, if in any year the taxpayer 
548  does not so elect, reapplication is shall be required for a 
549  subsequent election to do so. Installment payments shall be made 
550  according to the following schedule: 
551         (a) The first payment of one-quarter of the total amount of 
552  estimated taxes due must shall be made by not later than June 30 
553  of the year in which the taxes are assessed. A 6-percent 
554  discount applied against the amount of the installment shall be 
555  granted for such payment. The tax collector may accept a late 
556  payment of the first installment through July 31, and the under 
557  this paragraph within 30 days after June 30; such late payment 
558  must be accompanied by a penalty of 5 percent of the amount of 
559  the installment due. 
560         (b) The second payment of one-quarter of the total amount 
561  of estimated taxes must due shall be made by not later than 
562  September 30 of the year in which the taxes are assessed. A 4.5 
563  percent discount applied against the amount of the installment 
564  shall be granted for such payment. 
565         (c) The third payment of one-quarter of the total amount of 
566  estimated taxes due, plus one-half of any adjustment made 
567  pursuant to a determination of actual tax liability, must shall 
568  be made by not later than December 31 of the year in which taxes 
569  are assessed. A 3 percent 3-percent discount applied against the 
570  amount of the installment shall be granted for such payment. 
571         (d) The fourth payment of one-quarter of the total amount 
572  of estimated taxes due, plus one-half of any adjustment made 
573  pursuant to a determination of actual tax liability, must shall 
574  be made by not later than March 31 following the year in which 
575  taxes are assessed. A No discount may not shall be granted for 
576  such payment. 
577         (e) If For purposes of this section, when an installment 
578  due date falls on a Saturday, Sunday, or legal holiday, the due 
579  date for the installment is shall be the next working day, if 
580  the installment payment is delivered to a designated collection 
581  office of the tax collector. Taxpayers making such payment shall 
582  be entitled to the applicable discount rate authorized in this 
583  section. 
584         (3) Upon receiving a taxpayer’s application for 
585  participation in the prepayment installment plan, and the tax 
586  collector shall mail to the taxpayer a statement of the 
587  taxpayer’s estimated tax liability which shall be equal to the 
588  actual taxes levied on the subject property in the preceding 
589  year; such statement shall indicate the amount of each quarterly 
590  installment after application of the discount rates provided in 
591  this section, and a payment schedule, based upon the schedule 
592  provided in this section and furnished by the department. for 
593  those taxpayers who participated in the prepayment installment 
594  plan for the previous year and who are not required to reapply, 
595  the tax collector shall send a quarterly tax notice with the 
596  discount rates provided in this section according to the payment 
597  schedule provided by the department the statement shall be 
598  mailed by June 1. During the first month that the tax roll is 
599  open for payment of taxes, the tax collector shall mail to the 
600  taxpayer a statement which shows the amount of the remaining 
601  installment payments to be made after application of the 
602  discount rates provided in this section. The postage or cost of 
603  electronic mailing shall be paid out of the general fund of the 
604  county, upon statement of the costs thereof by the tax 
605  collector. 
606         (5) Notice of the right to prepay taxes pursuant to this 
607  section shall be provided with the notice of taxes. The Such 
608  notice shall inform the taxpayer of the right to prepay taxes in 
609  installments, and that application forms can be obtained from 
610  the tax collector, and shall state that reapplication is not 
611  necessary if the taxpayer participated in the prepayment 
612  installment plan for the previous year. The application forms 
613  shall be provided by the department and shall be mailed by the 
614  tax collector to those taxpayers requesting an application. 
615         Section 11. Subsections (3) and (9) of section 197.2301, 
616  Florida Statutes, are amended to read: 
617         197.2301 Payment of taxes prior to certified roll 
618  procedure.— 
619         (3) Immediately upon receipt of the property appraiser’s 
620  certification under subsection (2), the tax collector shall 
621  publish a notice cause to be published in a newspaper of general 
622  circulation in the county and shall prominently post at the 
623  courthouse door a notice that the tax roll will not be certified 
624  for collection before prior to January 1 and that payments of 
625  estimated taxes may be made will be allowed by those taxpayers 
626  who submit tender payment to the collector on or before December 
627  31. 
628         (9) After the discount has been applied to the estimated 
629  taxes paid and it is determined that an underpayment or 
630  overpayment has occurred, the following shall apply: 
631         (a) If the amount of underpayment or overpayment is $10 $5 
632  or less, then no additional billing or refund is required except 
633  as determined by the tax collector. 
634         (b) If the amount of overpayment is more than $10 $5, the 
635  tax collector shall immediately refund to the person who paid 
636  the estimated tax the amount of overpayment. Department of 
637  Revenue approval is shall not be required for such the refund of 
638  overpayment made pursuant to this subsection. 
639         Section 12. Section 197.2421, Florida Statutes, is created 
640  to read: 
641         197.2421 Property tax deferral.— 
642         (1) If a property owner applies for a property tax deferral 
643  and meets the criteria established in this chapter, the tax 
644  collector shall approve the deferral of such ad valorem taxes 
645  and non-ad valorem assessments. 
646         (2) Authorized property tax deferral programs are: 
647         (a) Homestead tax deferral. 
648         (b) Recreational and commercial working waterfront 
649  deferral. 
650         (c) Affordable rental housing deferral. 
651         (3) Ad valorem taxes, non-ad valorem assessments, and 
652  interest deferred pursuant to this chapter shall constitute a 
653  priority lien and shall attach to the property in the same 
654  manner as other tax liens. Deferred taxes, assessments, and 
655  interest, however, shall be due, payable, and delinquent as 
656  provided in this chapter. 
657         Section 13. Section 197.2423, Florida Statutes, is created 
658  to read: 
659         197.2423 Application for property tax deferral; 
660  determination of approval or denial by tax collector.— 
661         (1) A property owner is responsible for submitting an 
662  annual application for tax deferral with the county tax 
663  collector on or before March 31 following the year in which the 
664  taxes and non-ad valorem assessments are assessed. 
665         (2) Each applicant shall demonstrate compliance with the 
666  requirements for tax deferral. 
667         (3) The application for deferral shall be made upon a form 
668  provided by the tax collector. The tax collector may require the 
669  applicant to submit other evidence and documentation deemed 
670  necessary in considering the application. The application form 
671  shall advise the applicant: 
672         (a) Of the manner in which interest is computed. 
673         (b) Of the conditions which must be met to qualify for 
674  approval. 
675         (c) Of the conditions under which deferred taxes, 
676  assessments, and interest become due, payable, and delinquent. 
677         (d) That all tax deferrals pursuant to this section 
678  constitute a lien on the applicant’s property. 
679         (4) Each application shall include a list of all 
680  outstanding liens on the property and the current value of each 
681  lien. 
682         (5) Each applicant shall furnish proof of fire and extended 
683  coverage insurance in an amount at least equal to the total of 
684  all outstanding liens, including a lien for deferred taxes, non 
685  ad valorem assessments, and interest with a loss payable clause 
686  to the tax collector. 
687         (6) The tax collector shall consider each annual 
688  application for a tax deferral within 45 days after the 
689  application is filed or as soon as practicable thereafter. The 
690  tax collector shall exercise reasonable discretion based upon 
691  applicable information available under this section. A tax 
692  collector who finds that the applicant is entitled to the tax 
693  deferral shall approve the application and maintain the deferral 
694  records until the tax lien is satisfied. 
695         (7) For approved deferrals, the date of receipt by the tax 
696  collector of the application for tax deferral shall be used in 
697  calculating taxes due and payable net of discounts for early 
698  payment as provided in s. 197.162. 
699         (8) The tax collector shall notify the property appraiser 
700  in writing of those parcels for which taxes have been deferred. 
701         (9) A tax deferral may not be granted if: 
702         (a) The total amount of deferred taxes, non-ad valorem 
703  assessments, and interest, plus the total amount of all other 
704  unsatisfied liens on the property, exceeds 85 percent of the 
705  just value of the property; or 
706         (b) The primary mortgage financing on the property is for 
707  an amount that exceeds 70 percent of the just value of the 
708  property. 
709         (10) A tax collector who finds that the applicant is not 
710  entitled to the deferral shall send a notice of disapproval 
711  within 45 days after the date the application is filed, citing 
712  the reason for disapproval. The original notice of disapproval 
713  shall be sent to the applicant and shall advise the applicant of 
714  the right to appeal the decision to the value adjustment board 
715  and shall inform the applicant of the procedure for filing such 
716  an appeal. 
717         Section 14. Section 197.253, Florida Statutes, is 
718  transferred, renumbered as section 197.2425, Florida Statutes, 
719  and amended to read: 
720         197.2425 197.253 Appeal of denied Homestead tax deferral; 
721  application.—An appeal of a denied tax deferral must be made by 
722  the property owner 
723         (1) The application for deferral shall be made upon a form 
724  prescribed by the department and furnished by the county tax 
725  collector. The application form shall be signed upon oath by the 
726  applicant before an officer authorized by the state to 
727  administer oaths. The tax collector may, in his or her 
728  discretion, require the applicant to submit such other evidence 
729  and documentation as deemed necessary by the tax collector in 
730  considering the application. The application form shall advise 
731  the applicant of the manner in which interest is computed. Each 
732  application form shall contain an explanation of the conditions 
733  to be met for approval and the conditions under which deferred 
734  taxes and interest become due, payable, and delinquent. Each 
735  application shall clearly state that all deferrals pursuant to 
736  this act shall constitute a lien on the applicant’s homestead. 
737         (2)(a) The tax collector shall consider each annual 
738  application for homestead tax deferral within 30 days of the day 
739  the application is filed or as soon as practicable thereafter. A 
740  tax collector who finds that the applicant is entitled to the 
741  tax deferral shall approve the application and file the 
742  application in the permanent records. A tax collector who finds 
743  the applicant is not entitled to the deferral shall send a 
744  notice of disapproval within 30 days of the filing of the 
745  application, giving reasons therefor to the applicant, either by 
746  personal delivery or by registered mail to the mailing address 
747  given by the applicant and shall make return in the manner in 
748  which such notice was served upon the applicant upon the 
749  original notice thereof and file among the permanent records of 
750  the tax collector’s office. The original notice of disapproval 
751  sent to the applicant shall advise the applicant of the right to 
752  appeal the decision of the tax collector to the value adjustment 
753  board and shall inform the applicant of the procedure for filing 
754  such an appeal. 
755         (b) Appeals of the decision of the tax collector to the 
756  value adjustment board shall be in writing on a form prescribed 
757  by the department and furnished by the tax collector. The Such 
758  appeal must shall be filed with the value adjustment board 
759  within 30 20 days after the applicant’s receipt of the notice of 
760  disapproval. The value adjustment board shall review the 
761  application and the evidence presented to the tax collector upon 
762  which the applicant based his or her claim for tax deferral and, 
763  at the election of the applicant, shall hear the applicant in 
764  person, or by agent on the applicant’s behalf, on his or her 
765  right to homestead tax deferral. The value adjustment board 
766  shall reverse the decision of the tax collector and grant a 
767  homestead tax deferral to the applicant, if in its judgment the 
768  applicant is entitled to the tax deferral thereto, or shall 
769  affirm the decision of the tax collector. An Such action by of 
770  the value adjustment board is shall be final unless the 
771  applicant or tax collector files a de novo proceeding for a 
772  declaratory judgment or other appropriate proceeding in the 
773  circuit court of the county in which the property is located or 
774  other lienholder, within 15 days after from the date of the 
775  decision disapproval of the application by the board, files in 
776  the circuit court of the county in which the property is 
777  located, a proceeding for a declaratory judgment or other 
778  appropriate proceeding. 
779         (3) Each application shall contain a list of, and the 
780  current value of, all outstanding liens on the applicant’s 
781  homestead. 
782         (4) For approved applications, the date of receipt by the 
783  tax collector of the application for tax deferral shall be used 
784  in calculating taxes due and payable net of discounts for early 
785  payment as provided for by s. 197.162. 
786         (5) If such proof has not been furnished with a prior 
787  application, each applicant shall furnish proof of fire and 
788  extended coverage insurance in an amount which is in excess of 
789  the sum of all outstanding liens and deferred taxes and interest 
790  with a loss payable clause to the county tax collector. 
791         (6) The tax collector shall notify the property appraiser 
792  in writing of those parcels for which taxes have been deferred. 
793         (7) The property appraiser shall promptly notify the tax 
794  collector of denials of homestead application and changes in 
795  ownership of properties that have been granted a tax deferral. 
796         Section 15. Section 197.243, Florida Statutes, is amended 
797  to read: 
798         197.243 Definitions relating to homestead property tax 
799  deferral Act.— 
800         (1) “Household” means a person or group of persons living 
801  together in a room or group of rooms as a housing unit, but the 
802  term does not include persons boarding in or renting a portion 
803  of the dwelling. 
804         (2) “Income” means the “adjusted gross income,” as defined 
805  in s. 62 of the United States Internal Revenue Code, of all 
806  members of a household. 
807         Section 16. Section 197.252, Florida Statutes, is amended 
808  to read: 
809         197.252 Homestead tax deferral.— 
810         (1) Any person who is entitled to claim homestead tax 
811  exemption under the provisions of s. 196.031(1) may apply elect 
812  to defer payment of a portion of the combined total of the ad 
813  valorem taxes, and any non-ad valorem assessments, and interest 
814  which would be covered by a tax certificate sold under this 
815  chapter levied on that person’s homestead by filing an annual 
816  application for tax deferral with the county tax collector on or 
817  before January 31 following the year in which the taxes and non 
818  ad valorem assessments are assessed. Any applicant who is 
819  entitled to receive the homestead tax exemption but has waived 
820  it for any reason shall furnish, with the application for tax 
821  deferral, a certificate of eligibility to receive the exemption. 
822  Such certificate shall be prepared by the county property 
823  appraiser upon request of the taxpayer. It shall be the burden 
824  of each applicant to affirmatively demonstrate compliance with 
825  the requirements of this section. 
826         (2)(a) Approval of an application for homestead tax 
827  deferral shall defer that portion of the combined total of ad 
828  valorem taxes and any non-ad valorem assessments: 
829         1. That which would be covered by a tax certificate sold 
830  under this chapter otherwise due and payable on the applicant’s 
831  homestead pursuant to s. 197.333 which exceeds 5 percent of the 
832  applicant’s household household’s income for the prior calendar 
833  year if the applicant is younger than 65 years old; 
834         2. That exceeds 3 percent of the applicant’s household 
835  income for the prior calendar year if the applicant is 65 years 
836  old or older; or 
837         3. In its entirety if the applicant’s household income: 
838         a. For the previous calendar year is less than $10,000; or 
839         b. Is less than the designated amount for the additional 
840  homestead exemption under s. 196.075 and the applicant is 65 
841  years old or older. If any such applicant’s household income for 
842  the prior calendar year is less than $10,000, approval of such 
843  application shall defer such ad valorem taxes plus non-ad 
844  valorem assessments in their entirety. 
845         (b) If the applicant is 65 years of age or older, approval 
846  of the application shall defer that portion of the ad valorem 
847  taxes plus non-ad valorem assessments which exceeds 3 percent of 
848  the applicant’s household income for the prior calendar year. If 
849  any applicant’s household income for the prior calendar year is 
850  less than $10,000, or is less than the amount of the household 
851  income designated for the additional homestead exemption 
852  pursuant to s. 196.075, and the applicant is 65 years of age or 
853  older, approval of the application shall defer the ad valorem 
854  taxes plus non-ad valorem assessments in their entirety. 
855         (b)(c) The household income of an applicant who applies for 
856  a tax deferral before the end of the calendar year in which the 
857  taxes and non-ad valorem assessments are assessed shall be for 
858  the current year, adjusted to reflect estimated income for the 
859  full calendar year period. The estimate of a full year’s 
860  household income shall be made by multiplying the household 
861  income received to the date of application by a fraction, the 
862  numerator being 365 and the denominator being the number of days 
863  expired in the calendar year to the date of application. 
864         (3) The property appraiser shall promptly notify the tax 
865  collector if there is a change in ownership or the homestead 
866  exemption has been denied on property that has been granted a 
867  tax deferral. No tax deferral shall be granted: 
868         (a) If the total amount of deferred taxes, non-ad valorem 
869  assessments, and interest plus the total amount of all other 
870  unsatisfied liens on the homestead exceeds 85 percent of the 
871  assessed value of the homestead, or 
872         (b) If the primary mortgage financing on the homestead is 
873  for an amount which exceeds 70 percent of the assessed value of 
874  the homestead. 
875         (4) The amount of taxes, non-ad valorem assessments, and 
876  interest deferred under this act shall accrue interest at a rate 
877  equal to the semiannually compounded rate of one-half of 1 
878  percent plus the average yield to maturity of the long-term 
879  fixed-income portion of the Florida Retirement System 
880  investments as of the end of the quarter preceding the date of 
881  the sale of the deferred payment tax certificates; however, the 
882  interest rate may not exceed 7 percent. 
883         (5) The taxes, non-ad valorem assessments, and interest 
884  deferred pursuant to this act shall constitute a prior lien and 
885  shall attach as of the date and in the same manner and be 
886  collected as other liens for taxes, as provided for under this 
887  chapter, but such deferred taxes, non-ad valorem assessments, 
888  and interest shall only be due, payable, and delinquent as 
889  provided in this act. 
890         Section 17. Section 197.303, Florida Statutes, is 
891  transferred, renumbered as section 197.2524, Florida Statutes, 
892  and amended to read: 
893         197.2524 197.303 Ad valorem Tax deferral for recreational 
894  and commercial working waterfront properties and affordable 
895  rental housing property.— 
896         (1) This section applies to: The board of county 
897  commissioners of any county or the governing authority of any 
898  municipality may adopt an ordinance to allow for ad valorem tax 
899  deferrals for 
900         (a) Recreational and commercial working waterfront 
901  properties if the owners are engaging in the operation, 
902  rehabilitation, or renovation of such properties in accordance 
903  with guidelines established in this section. 
904         (b) Affordable rental housing, if the owners are engaging 
905  in the operation, rehabilitation, or renovation of such 
906  properties in accordance with the guidelines provided in part VI 
907  of chapter 420. 
908         (2) The board of county commissioners of any county or the 
909  governing authority of a the municipality may adopt an by 
910  ordinance to may authorize the deferral of ad valorem taxes 
911  taxation and non-ad valorem assessments for recreational and 
912  commercial working waterfront properties described in subsection 
913  (1). 
914         (3) The ordinance shall designate the percentage or amount 
915  of the deferral and the type and location of the working 
916  waterfront property and, including the type of public lodging 
917  establishments, for which deferrals may be granted, which may 
918  include any property meeting the provisions of s. 342.07(2), 
919  which property may require the property be further required to 
920  be located within a particular geographic area or areas of the 
921  county or municipality. For property defined in s. 342.07(2) as 
922  “recreational and commercial working waterfront,” the ordinance 
923  may specify the type of public lodging establishments that 
924  qualify. 
925         (4) The ordinance must specify that such deferrals apply 
926  only to taxes or assessments levied by the unit of government 
927  granting the deferral. However, a deferral may not be granted 
928  for the deferrals do not apply, however, to taxes or non-ad 
929  valorem assessments defined in s. 197.3632(1)(d) levied for the 
930  payment of bonds or for to taxes authorized by a vote of the 
931  electors pursuant to s. 9(b) or s. 12, Art. VII of the State 
932  Constitution. 
933         (5) The ordinance must specify that any deferral granted 
934  remains in effect regardless of any change in the authority of 
935  the county or municipality to grant the deferral. In order to 
936  retain the deferral, however, the use and ownership of the 
937  property as a working waterfront must remain as it was when the 
938  deferral was granted for be maintained over the period in for 
939  which the deferral remains is granted. 
940         (6)(a) If an application for deferral is granted on 
941  property that is located in a community redevelopment area, the 
942  amount of taxes eligible for deferral shall be limited reduced, 
943  as provided for in paragraph (b), if: 
944         1. The community redevelopment agency has previously issued 
945  instruments of indebtedness that are secured by increment 
946  revenues on deposit in the community redevelopment trust fund; 
947  and 
948         2. Those instruments of indebtedness are associated with 
949  the real property applying for the deferral. 
950         (b) If the provisions of paragraph (a) applies apply, the 
951  tax deferral may shall not apply only to the an amount of taxes 
952  in excess of equal to the amount that must be deposited into the 
953  community redevelopment trust fund by the entity granting the 
954  deferral based upon the taxable value of the property upon which 
955  the deferral is being granted. Once all instruments of 
956  indebtedness that existed at the time the deferral was 
957  originally granted are no longer outstanding or have otherwise 
958  been defeased, the provisions of this paragraph shall no longer 
959  apply. 
960         (c) If a portion of the taxes on a property were not 
961  eligible for deferral under because of the provisions of 
962  paragraph (b), the community redevelopment agency shall notify 
963  the property owner and the tax collector 1 year before the debt 
964  instruments that prevented said taxes from being deferred are no 
965  longer outstanding or otherwise defeased. 
966         (d) The tax collector shall notify a community 
967  redevelopment agency of any tax deferral that has been granted 
968  on property located within the community redevelopment area of 
969  that agency. 
970         (e) Issuance of debt obligation after the date a deferral 
971  has been granted shall not reduce the amount of taxes eligible 
972  for deferral. 
973         Section 18. Section 197.3071, Florida Statutes, is 
974  transferred, renumbered as section 197.2526, Florida Statutes, 
975  and amended to read: 
976         197.2526 197.3071 Eligibility for tax deferral for 
977  affordable rental housing property.—The tax deferral authorized 
978  by s. 197.2524 this section is applicable only on a pro rata 
979  basis to the ad valorem taxes levied on residential units within 
980  a property which meet the following conditions: 
981         (1) Units for which the monthly rent along with taxes, 
982  insurance, and utilities does not exceed 30 percent of the 
983  median adjusted gross annual income as defined in s. 420.0004 
984  for the households described in subsection (2). 
985         (2) Units that are occupied by extremely-low-income 
986  persons, very-low-income persons, low-income persons, or 
987  moderate-income persons as these terms are defined in s. 
988  420.0004. 
989         Section 19. Section 197.254, Florida Statutes, is amended 
990  to read: 
991         197.254 Annual notification to taxpayer.— 
992         (1) The tax collector shall notify the taxpayer of each 
993  parcel appearing on the real property assessment roll of the 
994  right to defer payment of taxes and non-ad valorem assessments 
995  and interest on homestead property pursuant to s. 197.252. 
996  pursuant to ss. 197.242-197.312. Such notice shall be printed on 
997  the back of envelopes used for mailing the notice of taxes 
998  provided for by s. 197.322(3). Such notice of the right to defer 
999  payment of taxes and non-ad valorem assessments shall read: 
1000 
1001                    NOTICE TO TAXPAYERS ENTITLED 
1002                       TO HOMESTEAD EXEMPTION 
1003 
1004         “If your income is low enough to meet certain conditions, 
1005  you may qualify for a deferred tax payment plan on homestead 
1006  property. An application to determine eligibility is available 
1007  in the county tax collector’s office.” 
1008         (2) On or before November 1 of each year, the tax collector 
1009  shall notify each taxpayer to whom a tax deferral has been 
1010  previously granted of the accumulated sum of deferred taxes, 
1011  non-ad valorem assessments, and interest outstanding. 
1012         Section 20. Section 197.262, Florida Statutes, is amended 
1013  to read: 
1014         197.262 Deferred payment tax certificates.— 
1015         (1) The tax collector shall notify each local governing 
1016  body of the amount of taxes and non-ad valorem assessments 
1017  deferred which would otherwise have been collected for such 
1018  governing body. The county shall then, At a the time of the tax 
1019  certificate sale held pursuant to s. 197.432, the tax collector 
1020  shall strike to the county each certificate on property for 
1021  which taxes have been deferred off to the county. Certificates 
1022  issued pursuant to this section are exempt from the public sale 
1023  of tax certificates held pursuant to s. 197.432 or s. 197.4725. 
1024         (2) The certificates so held by the county shall bear 
1025  interest at a rate equal to the semiannually compounded rate of 
1026  0.5 percent plus the average yield to maturity of the long-term 
1027  fixed-income portion of the Florida Retirement System 
1028  investments as of the end of the quarter preceding the date of 
1029  the sale of the deferred payment tax certificates.; However, the 
1030  interest rate may not exceed 7 9.5 percent. 
1031         Section 21. Section 197.263, Florida Statutes, is amended 
1032  to read: 
1033         197.263 Change in ownership or use of property.— 
1034         (1) If In the event that there is a change in use or 
1035  ownership of tax-deferred property such that the owner is no 
1036  longer eligible for the tax deferral granted entitled to claim 
1037  homestead exemption for such property pursuant to s. 196.031(1), 
1038  or the owner such person fails to maintain the required fire and 
1039  extended insurance coverage, the total amount of deferred taxes 
1040  and interest for all previous years shall be due and payable 
1041  November 1 of the year in which the change in use occurs or on 
1042  the date failure to maintain insurance occurs. Payment and shall 
1043  be delinquent on April 1 of the year following the year in which 
1044  the change in use or failure to maintain insurance occurs. 
1045  However, if the change in ownership is to a surviving spouse and 
1046  the spouse is eligible to maintain the tax deferral on such 
1047  property, the surviving spouse may continue the deferment of 
1048  previously deferred taxes and interest pursuant to this chapter. 
1049         (2) In the event that there is a change in ownership of 
1050  tax-deferred property, the total amount of deferred taxes and 
1051  interest for all previous years shall be due and payable on the 
1052  date the change in ownership takes place and shall be delinquent 
1053  on April 1 following said date. When, however, the change in 
1054  ownership is to a surviving spouse and such spouse is eligible 
1055  to claim homestead exemption on such property pursuant to s. 
1056  196.031(1), such surviving spouse may continue the deferment of 
1057  previously deferred taxes and interest pursuant to the 
1058  provisions of this act. 
1059         (2)(3) Whenever the property appraiser discovers that there 
1060  has been a change in the ownership or use of property which has 
1061  been granted a tax deferral, the property appraiser shall notify 
1062  the tax collector in writing of the date such change occurs, and 
1063  the tax collector shall collect any taxes, assessments, and 
1064  interest due or delinquent. 
1065         (3)(4) During any year in which the total amount of 
1066  deferred taxes, interest, assessments, and all other unsatisfied 
1067  liens on the homestead exceeds 85 percent of the just assessed 
1068  value of the homestead, the tax collector shall immediately 
1069  notify the owner of the property on which taxes and interest 
1070  have been deferred that the portion of taxes, and interest, and 
1071  assessments which exceeds 85 percent of the just assessed value 
1072  of the homestead is shall be due and payable within 30 days 
1073  after of receipt of the notice is sent. Failure to pay the 
1074  amount due causes shall cause the total amount of deferred 
1075  taxes, and interest, and assessments to become delinquent. 
1076         (4)(5) Each year, upon notification, each owner of property 
1077  on which taxes, and interest, and assessments have been deferred 
1078  shall submit to the tax collector a list of, and the current 
1079  value of, all outstanding liens on the owner’s homestead. 
1080  Failure to respond to this notification within 30 days shall 
1081  cause the total amount of deferred taxes, and interest, and 
1082  assessments to become payable within 30 days. 
1083         (5)(6) If In the event deferred taxes, interest, and 
1084  assessments become delinquent under this chapter, then on or 
1085  before June 1 following the date the taxes become delinquent, 
1086  the tax collector shall sell a tax certificate for the 
1087  delinquent taxes, and interest, and assessments in the manner 
1088  provided by s. 197.432. 
1089         Section 22. Section 197.272, Florida Statutes, is amended 
1090  to read: 
1091         197.272 Prepayment of deferred taxes.— 
1092         (1) All or part of the deferred taxes and accrued interest 
1093  may at any time be paid to the tax collector. by: 
1094         (a) The owner of the property or the spouse of the owner. 
1095         (b) The next of kin of the owner, heir of the owner, child 
1096  of the owner, or any person having or claiming a legal or 
1097  equitable interest in the property, provided no objection is 
1098  made by the owner within 30 days after the tax collector 
1099  notifies the owner of the fact that such payment has been 
1100  tendered. 
1101         (2) Any partial payment that is less than the total amount 
1102  due must be equal to the amount of the deferred taxes, interest, 
1103  assessments, and for 1 or more full years made pursuant to this 
1104  section shall be applied first to accrued interest. 
1105         Section 23. Section 197.282, Florida Statutes, is amended 
1106  to read: 
1107         197.282 Distribution of payments.—When any deferred taxes, 
1108  assessments, or interest is collected, the tax collector shall 
1109  maintain a record of the payment, setting forth a description of 
1110  the property and the amount of taxes or interest collected for 
1111  such property. The tax collector shall distribute payments 
1112  received in accordance with the procedures for distribution of 
1113  ad valorem taxes, non-ad valorem assessments, or redemption 
1114  moneys as prescribed in this chapter. 
1115         Section 24. Section 197.292, Florida Statutes, is amended 
1116  to read: 
1117         197.292 Construction.—Nothing in This chapter does not 
1118  prohibit: act shall be construed to prevent 
1119         (1) The collection of personal property taxes that which 
1120  become a lien against tax-deferred property;, 
1121         (2) Defer payment of special assessments to benefited 
1122  property other than those specifically allowed to be deferred;, 
1123  or 
1124         (3) Affect any provision of any mortgage or other 
1125  instrument relating to property requiring a person to pay ad 
1126  valorem taxes or non-ad valorem assessments. 
1127         Section 25. Section 197.301, Florida Statutes, is amended 
1128  to read: 
1129         197.301 Penalties.— 
1130         (1) The following penalties shall be imposed on any person 
1131  who willfully files incorrect information for a tax deferral 
1132  required under s. 197.252 or s. 197.263 which is incorrect: 
1133         (a) The Such person shall pay the total amount of deferred 
1134  taxes, non-ad valorem assessments subject to collection pursuant 
1135  to the uniform method of collection set forth in s. 197.3632, 
1136  and interest deferred, which amount shall immediately become 
1137  due.; 
1138         (b) The Such person shall be disqualified from filing a 
1139  homestead tax deferral application for the next 3 years.; and 
1140         (c) The Such person shall pay a penalty of 25 percent of 
1141  the total amount of deferred taxes, non-ad valorem assessments 
1142  subject to collection pursuant to the uniform method of 
1143  collection set forth in s. 197.3632, and interest deferred. 
1144         (2) Any person against whom the penalties prescribed in 
1145  this section have been imposed may appeal the penalties imposed 
1146  to the value adjustment board within 30 days after said 
1147  penalties are imposed. 
1148         Section 26. Section 197.312, Florida Statutes, is amended 
1149  to read: 
1150         197.312 Payment by mortgagee.—If any mortgagee elects shall 
1151  elect to pay the taxes when an applicant qualifies for tax 
1152  deferral, then such election does shall not give the mortgagee 
1153  the right to foreclose. 
1154         Section 27. Section 197.322, Florida Statutes, is amended 
1155  to read: 
1156         197.322 Delivery of ad valorem tax and non-ad valorem 
1157  assessment rolls; notice of taxes; publication and mail.— 
1158         (1) The property appraiser shall deliver to the tax 
1159  collector the certified assessment roll along with his or her 
1160  warrant and recapitulation sheet. 
1161         (2) The tax collector shall on November 1, or as soon as 
1162  the assessment roll is open for collection, publish a notice in 
1163  a local newspaper that the tax roll is open for collection. 
1164         (3) Within 20 working days after receipt of the certified 
1165  ad valorem tax roll and the non-ad valorem assessment rolls, the 
1166  tax collector shall send mail to each taxpayer appearing on such 
1167  said rolls, whose post office address is known to him or her, a 
1168  tax notice stating the amount of current taxes due, from the 
1169  taxpayer and, if applicable, the fact that back taxes remain 
1170  unpaid and advising the taxpayer of the discounts allowed for 
1171  early payment, and that delinquent taxes are outstanding, if 
1172  applicable. Pursuant to s. 197.3632, the form of the notice of 
1173  non-ad valorem assessments and notice of ad valorem taxes shall 
1174  be in the form specified as provided in s. 197.3635 and no other 
1175  form shall be used, notwithstanding the provisions of s. 
1176  195.022. The tax collector may send such notice electronically 
1177  or by postal mail. Electronic transmission may be used only with 
1178  the express consent of the property owner. Electronic 
1179  transmission of tax notices may be sent earlier but may not be 
1180  sent later than the postal mailing of the notices. If the notice 
1181  of taxes is sent electronically and is returned as 
1182  undeliverable, a second notice shall be sent by postal mail. 
1183  However, the original electronic transmission is the official 
1184  mailing for purpose of this section. A discount period may not 
1185  be extended due to a tax bill being returned as undeliverable 
1186  electronically or by postal mail. The postage for mailing or the 
1187  cost of electronic transmission shall be paid out of the general 
1188  fund of each local governing board, upon statement of the amount 
1189  thereof by the tax collector. 
1190         Section 28. Section 197.332, Florida Statutes, is amended 
1191  to read: 
1192         197.332 Duties of tax collectors; branch offices.— 
1193         (1) The tax collector has the authority and obligation to 
1194  collect all taxes as shown on the tax roll by the date of 
1195  delinquency or to collect delinquent taxes, interest, and costs, 
1196  by sale of tax certificates on real property and by seizure and 
1197  sale of personal property. The tax collector may perform such 
1198  duties by use of contracted services or products or by 
1199  electronic means. The use of contracted services, products, or 
1200  vendors does not diminish the responsibility or liability of the 
1201  tax collector to perform such duties pursuant to law. The tax 
1202  collector may shall be allowed to collect the cost of contracted 
1203  services and reasonable attorney’s fees and court costs in 
1204  actions on proceedings to recover delinquent taxes, interest, 
1205  and costs. 
1206         (2) A county tax collector may establish one or more branch 
1207  offices by acquiring title to real property or by lease 
1208  agreement. The tax collector may staff and equip such branch 
1209  offices to conduct state business, or if authorized to do so by 
1210  resolution of the county governing body conduct county business 
1211  pursuant to s. (1)(k), Art. VIII the State Constitution. The 
1212  department shall rely on the tax collector’s determination that 
1213  a branch office is necessary and shall base its approval of the 
1214  tax collector’s budget in accordance with the procedures of s. 
1215  195.087(2). 
1216         Section 29. Section 197.343, Florida Statutes, is amended 
1217  to read: 
1218         197.343 Tax notices; additional notice required.— 
1219         (1) An additional tax notice shall be sent, electronically 
1220  or by postal mail, mailed by April 30 to each taxpayer whose 
1221  payment has not been received. Electronic transmission of the 
1222  additional tax notice may be used only with the express consent 
1223  of the property owner. If the electronic transmission is 
1224  returned as undeliverable, a second notice must be sent by 
1225  postal mail. However, the original electronic transmission is 
1226  the official notice for the purposes of this subsection. The 
1227  notice shall include a description of the property and a 
1228  statement that if the taxes are not paid: 
1229         (a) For real property, a tax certificate may be sold; and 
1230         (b) For tangible personal property, the property may be 
1231  sold the following statement: If the taxes for ...(year)... on 
1232  your property are not paid in full, a tax certificate will be 
1233  sold for the delinquent taxes, and your property may be sold at 
1234  a future date. Contact the tax collector’s office at once. 
1235         (2) A duplicate of the additional tax notice required by 
1236  subsection (1) shall be mailed to a condominium unit owner’s 
1237  condominium association or to a mobile home owner’s homeowners’ 
1238  association as defined in s. 723.075 if the association has 
1239  filed with the tax collector a written request and included a 
1240  description of the land. The tax collector is authorized to 
1241  charge a reasonable fee for the cost of this service. 
1242         (2)(3) When the taxes under s. 193.481 on subsurface rights 
1243  have become delinquent and a tax certificate is to be sold under 
1244  this chapter, a notice of the delinquency shall be sent given by 
1245  first-class mail to the owner of the fee to which these 
1246  subsurface rights are attached. The additional notice may be 
1247  transmitted electronically only with the express consent of the 
1248  fee owner. If the electronic transmission is returned as 
1249  undeliverable, a second notice must be sent by postal mail. 
1250  However, the original electronic transmission is the official 
1251  notice for the purposes of this subsection. On the day of the 
1252  tax sale, the fee owner shall have the right to purchase the tax 
1253  certificate at the maximum rate of interest provided by law 
1254  before bids are accepted for the sale of such certificate. 
1255         (3)(4) The tax collector shall send mail such additional 
1256  notices as he or she considers proper and necessary or as may be 
1257  required by reasonable rules of the department. An additional 
1258  notice may be transmitted electronically only with the express 
1259  consent of the property owner. If the notice of taxes is sent 
1260  electronically and is returned as undeliverable, a second notice 
1261  shall be sent by postal mail. However, the original electronic 
1262  transmission is the official mailing for purpose of this 
1263  section. 
1264         Section 30. Subsections (1) and (2) of section 197.344, 
1265  Florida Statutes, are amended to read: 
1266         197.344 Lienholders; receipt of notices and delinquent 
1267  taxes.— 
1268         (1) When requested in writing, a tax notice shall be sent 
1269  mailed according to the following procedures: 
1270         (a) Upon request by any taxpayer who is aged 60 years old 
1271  or older over, the tax collector shall send mail the tax notice 
1272  to a third party designated by the taxpayer. A duplicate copy of 
1273  the notice shall be sent mailed to the taxpayer. 
1274         (b) Upon request by a mortgagee stating that the mortgagee 
1275  is the trustee of an escrow account for ad valorem taxes due on 
1276  the property, the tax notice shall be sent mailed to such 
1277  trustee. When the original tax notice is sent mailed to such 
1278  trustee, the tax collector shall send mail a duplicate notice to 
1279  the owner of the property with the additional statement that the 
1280  original has been sent to the trustee. 
1281         (c) Upon request by a vendee of an unrecorded or recorded 
1282  contract for deed, the tax collector shall send mail a duplicate 
1283  notice to such vendee. 
1284 
1285  The tax collector may establish cutoff dates, periods for 
1286  updating the list, and any other reasonable requirements to 
1287  ensure that the tax notices are sent mailed to the proper party 
1288  on time. Notices shall be sent electronically or by postal mail. 
1289  However, electronic transmission may be used only with the 
1290  express consent of the person making the request. If the 
1291  electronic transmission is returned as undeliverable, a second 
1292  notice shall be sent by postal mail. However, the original 
1293  electronic transmission is the official notice for the purpose 
1294  of this subsection. 
1295         (2) On or before May 1 of each year, the holder or 
1296  mortgagee of an unsatisfied mortgage, lienholder, or vendee 
1297  under a contract for deed, upon filing with the tax collector a 
1298  description of property land so encumbered and paying a service 
1299  charge of $2, may request and receive information concerning any 
1300  delinquent taxes appearing on the current tax roll and 
1301  certificates issued on the described property land. Upon receipt 
1302  of such request, the tax collector shall furnish the following 
1303  information within 60 days following the tax certificate sale: 
1304         (a) The description of property on which certificates were 
1305  sold. 
1306         (b) The number of each certificate issued and to whom. 
1307         (c) The face amount of each certificate. 
1308         (d) The cost for redemption of each certificate. 
1309         Section 31. Section 197.3635, Florida Statutes, is amended 
1310  to read: 
1311         197.3635 Combined notice of ad valorem taxes and non-ad 
1312  valorem assessments; requirements.—A form for the combined 
1313  notice of ad valorem taxes and non-ad valorem assessments shall 
1314  be produced and paid for by the tax collector. The form shall 
1315  meet the requirements of this section and department rules and 
1316  shall be subject to approval by the department. By rule, the 
1317  department shall provide a format for the form of such combined 
1318  notice. The form shall meet the following requirements: 
1319         (1) It shall Contain the title “Notice of Ad Valorem Taxes 
1320  and Non-ad Valorem Assessments.” The form It shall also contain 
1321  a receipt part that can be returned along with the payment to 
1322  the tax collector. 
1323         (2) It shall provide a clear partition between ad valorem 
1324  taxes and non-ad valorem assessments. Such partition shall be a 
1325  bold horizontal line approximately 1/8 inch thick. 
1326         (2)(3) Within the ad valorem part, it shall Contain the 
1327  heading “Ad Valorem Taxes.” within the ad valorem part and 
1328  Within the non-ad valorem assessment part, it shall contain the 
1329  heading “Non-ad Valorem Assessments.” within the non-ad valorem 
1330  assessment part. 
1331         (3)(4) It shall Contain the county name, the assessment 
1332  year, the mailing address of the tax collector, the mailing 
1333  address of one property owner, the legal description of the 
1334  property to at least 25 characters, and the unique parcel or tax 
1335  identification number of the property. 
1336         (4)(5) It shall Provide for the labeled disclosure of the 
1337  total amount of combined levies and the total discounted amount 
1338  due each month when paid in advance. 
1339         (5)(6) It shall Provide a field or portion on the front of 
1340  the notice for official use for data to reflect codes useful to 
1341  the tax collector. 
1342         (6)(7) Provide for the combined notice to shall be set in 
1343  type that which is 8 points or larger. 
1344         (7)(8) The ad valorem part shall Contain within the ad 
1345  valorem part the following: 
1346         (a) A schedule of the assessed value, exempted value, and 
1347  taxable value of the property. 
1348         (b) Subheadings for columns listing taxing authorities, 
1349  corresponding millage rates expressed in dollars and cents per 
1350  $1,000 of taxable value, and the associated tax. 
1351         (c) A listing of taxing authorities listed in the same 
1352  sequence and manner as listed on the notice required by s. 
1353  200.069(4)(a), with the exception that independent special 
1354  districts, municipal service taxing districts, and voted debt 
1355  service millages for each taxing authority shall be listed 
1356  separately. If a county has too many municipal service taxing 
1357  units to list separately, it shall combine them to disclose the 
1358  total number of such units and the amount of taxes levied. 
1359         (8)(9) Contain within the non-ad valorem assessment part, 
1360  it shall contain the following: 
1361         (a) Subheadings for columns listing the levying 
1362  authorities, corresponding assessment rates expressed in dollars 
1363  and cents per unit of assessment, and the associated assessment 
1364  amount. 
1365         (b) The purpose of the assessment, if the purpose is not 
1366  clearly indicated by the name of the levying authority. 
1367         (c) A listing of the levying authorities in the same order 
1368  as in the ad valorem part to the extent practicable. If a county 
1369  has too many municipal service benefit units to list separately, 
1370  it shall combine them by function. 
1371         (9)(10) It shall Provide instructions and useful 
1372  information to the taxpayer. Such information and instructions 
1373  shall be nontechnical to minimize confusion. The information and 
1374  instructions required by this section shall be provided by 
1375  department rule and shall include: 
1376         (a) Procedures to be followed when the property has been 
1377  sold or conveyed. 
1378         (b) Instruction as to mailing the remittance and receipt 
1379  along with a brief disclosure of the availability of discounts. 
1380         (c) Notification about delinquency and interest for 
1381  delinquent payment. 
1382         (d) Notification that failure to pay the amounts due will 
1383  result in a tax certificate being issued against the property. 
1384         (e) A brief statement outlining the responsibility of the 
1385  tax collector, the property appraiser, and the taxing 
1386  authorities. This statement shall be accompanied by directions 
1387  as to which office to contact for particular questions or 
1388  problems. 
1389         Section 32. Subsections (2) and (4) of section 197.373, 
1390  Florida Statutes, are amended to read: 
1391         197.373 Payment of portion of taxes.— 
1392         (2) The request must be made at least 45 15 days before 
1393  prior to the tax certificate sale. 
1394         (4) This section does not apply to assessments and 
1395  collections relating to fee timeshare real property made 
1396  pursuant to the provisions of s. 192.037. 
1397         Section 33. Subsections (1) and (3) of section 197.402, 
1398  Florida Statutes, are amended to read: 
1399         197.402 Advertisement of real or personal property with 
1400  delinquent taxes.— 
1401         (1) If Whenever legal advertisements are required, the 
1402  board of county commissioners shall select the newspaper as 
1403  provided in chapter 50. The office of the tax collector shall 
1404  pay all newspaper charges, and the proportionate cost of the 
1405  advertisements shall be added to the delinquent taxes when they 
1406  are collected. 
1407         (3) Except as provided in s. 197.432(4), on or before June 
1408  1 or the 60th day after the date of delinquency, whichever is 
1409  later, the tax collector shall advertise once each week for 3 
1410  weeks and shall sell tax certificates on all real property 
1411  having with delinquent taxes. If the deadline falls on a 
1412  Saturday, Sunday, or legal holiday, it is extended to the next 
1413  working day. The tax collector shall make a list of such 
1414  properties in the same order in which the property was lands 
1415  were assessed, specifying the amount due on each parcel, 
1416  including interest at the rate of 18 percent per year from the 
1417  date of delinquency to the date of sale; the cost of 
1418  advertising; and the expense of sale. For sales that commence on 
1419  or before June 1, all certificates shall be issued effective as 
1420  of the date of the first day of the sale and the interest to be 
1421  paid to the certificateholder shall include the month of June. 
1422         Section 34. Section 197.403, Florida Statutes, is amended 
1423  to read: 
1424         197.403 Publisher to furnish copy of advertisement to tax 
1425  collector; Proof of publication; fees.—The newspaper publishing 
1426  the notice of a tax sale shall furnish transmit by mail a copy 
1427  of the paper containing each notice to the tax collector within 
1428  10 days after the last required publication. When the 
1429  publication of the tax sale notice is completed as provided by 
1430  law, the publisher shall make an affidavit, in the form 
1431  prescribed by the department, which shall be delivered to the 
1432  tax collector and annexed to the report of certificates sold for 
1433  taxes as provided by s. 197.432(9) s. 197.432(8). 
1434         Section 35. Subsections (5) and (10) of section 197.413, 
1435  Florida Statutes, are amended to read: 
1436         197.413 Delinquent personal property taxes; warrants; court 
1437  order for levy and seizure of personal property; seizure; fees 
1438  of tax collectors.— 
1439         (5) Upon the filing of the such petition, the clerk of the 
1440  court shall notify each delinquent taxpayer listed in the 
1441  petition that a petition has been filed and that, upon 
1442  ratification and confirmation of the petition, the tax collector 
1443  is will be authorized to issue warrants and levy upon, seize, 
1444  and sell so much of the personal property as to satisfy the 
1445  delinquent taxes, plus costs, interest, attorney’s fees, and 
1446  other charges. The Such notice shall be given by certified mail, 
1447  return receipt requested. If the clerk of court and the tax 
1448  collector agree, the tax collector may provide the notice. 
1449         (10) The tax collector is entitled to a fee of $10 $2 from 
1450  each delinquent taxpayer at the time delinquent taxes are 
1451  collected. The tax collector is entitled to receive an 
1452  additional $8 for each warrant issued. 
1453         Section 36. Section 197.414, Florida Statutes, is amended 
1454  to read: 
1455         197.414 Tax collector to keep Record of warrants and levies 
1456  on tangible personal property.—The tax collector shall keep a 
1457  record of all warrants and levies made under this chapter and 
1458  shall note on such record the date of payment, the amount of 
1459  money, if any, received, and the disposition thereof made by him 
1460  or her. Such record shall be known as “the tangible personal 
1461  property tax warrant register.” and the form thereof shall be 
1462  prescribed by the Department of Revenue. The warrant register 
1463  may be maintained in paper or electronic form. 
1464         Section 37. Subsections (1) and (2) of section 197.4155, 
1465  Florida Statutes, are amended to read: 
1466         197.4155 Delinquent personal property taxes; installment 
1467  payment program.— 
1468         (1) A county tax collector may implement a an installment 
1469  payment program for the payment of delinquent personal property 
1470  taxes. If implemented, the program must be available, upon 
1471  application to the tax collector, to each delinquent personal 
1472  property taxpayer whose delinquent personal property taxes 
1473  exceed $1,000. The tax collector shall require each taxpayer who 
1474  requests to participate in the program to submit an application 
1475  on a form prescribed by the tax collector which, at a minimum, 
1476  must include the name, address, a description of the property 
1477  subject to personal property taxes, and the amount of the 
1478  personal property taxes owed by the taxpayer. 
1479         (2) Within 10 days after a taxpayer who owes delinquent 
1480  personal property taxes submits the required application, the 
1481  tax collector may shall prescribe a an installment payment plan 
1482  for the full payment of the taxpayer’s delinquent personal 
1483  property taxes, including any delinquency charges, interest, and 
1484  costs allowed by this chapter. The plan must be in writing and 
1485  must be delivered to the taxpayer after it is prescribed. When 
1486  At the time the plan is developed, the tax collector may 
1487  consider a taxpayer’s current and anticipated future ability to 
1488  pay over the time period of a potential installment payment 
1489  plan. The plan must provide that if the taxpayer does not follow 
1490  the payment terms or fails to timely file returns or pay current 
1491  obligations after the date of the payment plan, the taxpayer is 
1492  will be considered delinquent under the terms of the plan, and 
1493  any unpaid balance of tax, penalty, or interest scheduled in the 
1494  payment plan will be due and payable immediately. The plan must 
1495  also provide that unpaid tax amounts bear interest as provided 
1496  by law. In prescribing a such an installment payment plan, the 
1497  tax collector may exercise flexibility as to the dates, amounts, 
1498  and number of payments required to collect all delinquent 
1499  personal property taxes owed by the taxpayer, except that the 
1500  plan must provide for the full satisfaction of all amounts owed 
1501  by the taxpayer within by no later than 3 years after the due 
1502  date of the first payment under the plan. 
1503         Section 38. Section 197.416, Florida Statutes, is amended 
1504  to read: 
1505         197.416 Continuing duty of the tax collector to collect 
1506  delinquent tax warrants; limitation of actions.—It is shall be 
1507  the duty of the tax collector issuing a tax warrant for the 
1508  collection of delinquent tangible personal property taxes to 
1509  continue from time to time his or her efforts to collect such 
1510  taxes for a period of 7 years after from the date of the 
1511  ratification issuance of the warrant. After the expiration of 7 
1512  years, the warrant is will be barred by this statute of 
1513  limitation, and no action may be maintained in any court. A tax 
1514  collector or his or her successor is shall not be relieved of 
1515  accountability for collection of any taxes assessed on tangible 
1516  personal property until he or she has completely performed every 
1517  duty devolving upon the tax collector as required by law. 
1518         Section 39. Subsection (1) of section 197.417, Florida 
1519  Statutes, is amended to read: 
1520         197.417 Sale of personal property after seizure.— 
1521         (1) When personal property is levied upon for delinquent 
1522  taxes as provided for in s. 197.413, at least 7 15 days before 
1523  the sale the tax collector shall give public notice by 
1524  advertisement of the time and place of sale of the property to 
1525  be sold. The notice shall be posted in at least two three public 
1526  places in the county, one of which shall be at the courthouse, 
1527  and the property shall be sold at public auction at the location 
1528  noted in the advertisement. Notice posted on the Internet 
1529  qualifies as one location. The property sold shall be present if 
1530  practical. If the sale is conducted electronically, a 
1531  description of the property and a photograph, when practical, 
1532  shall be available. At any time before the sale the owner or 
1533  claimant of the property may release the property by the payment 
1534  of the taxes, plus delinquent charges, interest, and costs, for 
1535  which the property was liable to be sold. In all cases, 
1536  immediate payment for the property shall be required. In case 
1537  such a sale is made, the tax collector shall be entitled to the 
1538  same fees and charges as are allowed sheriffs upon execution 
1539  sales. 
1540         Section 40. Section 197.432, Florida Statutes, is amended 
1541  to read: 
1542         197.432 Sale of tax certificates for unpaid taxes.— 
1543         (1) On the day and approximately at the time designated in 
1544  the notice of the sale, the tax collector shall commence the 
1545  sale of tax certificates on the real property those lands on 
1546  which taxes have not been paid. The tax collector, and he or she 
1547  shall continue the sale from day to day until each certificate 
1548  is sold to pay the taxes, interest, costs, and charges on the 
1549  parcel described in the certificate. In case there are no 
1550  bidders, the certificate shall be issued to the county. The tax 
1551  collector shall offer all certificates on the property lands as 
1552  they are listed on the tax roll assessed. The tax collector may 
1553  conduct the sale of tax certificates for unpaid taxes pursuant 
1554  to this section by electronic means, which may allow for proxy 
1555  bidding. Such electronic means must comply with the procedures 
1556  provided in this chapter. A tax collector who chooses to conduct 
1557  such electronic sales may receive electronic deposits and 
1558  payments related to the tax certificate sale. 
1559         (2) A lien created through the sale of a tax certificate 
1560  may not be enforced in any manner except as prescribed in this 
1561  chapter. 
1562         (3) If the Delinquent real property taxes on a real 
1563  property and all interest, costs, and charges are paid before a 
1564  tax certificate is awarded to a buyer or struck to the county 
1565  the tax collector may not issue the tax certificate of all 
1566  governmental units due on a parcel of land in any one year shall 
1567  be combined into one certificate. After a tax certificate is 
1568  awarded to a buyer or struck to the county, the delinquent 
1569  taxes, interest, costs, and charges are paid by the redemption 
1570  of the tax certificate. 
1571         (4) A tax certificate representing less than $250 $100 in 
1572  delinquent taxes on property that has been granted a homestead 
1573  exemption for the year in which the delinquent taxes were 
1574  assessed may not be sold at public auction or by electronic sale 
1575  as provided in subsection (1) (16) but must shall be issued by 
1576  the tax collector to the county at the maximum rate of interest 
1577  allowed by this chapter. The provisions of s. 197.4725 or s. 
1578  197.502(3) may shall not be invoked if as long as the homestead 
1579  exemption is granted to the person who received the homestead 
1580  exemption for the year in which the tax certificate was issued. 
1581  However, if when all such tax certificates and accrued interest 
1582  thereon represent an amount of $250 $100 or more, the provisions 
1583  of s. 197.502(3) shall be invoked. 
1584         (5) A tax certificate that has not been sold on property 
1585  for which a tax deed application is pending shall be struck to 
1586  the county. 
1587         (6)(5) Each certificate shall be awarded struck off to the 
1588  person who will pay the taxes, interest, costs, and charges and 
1589  will demand the lowest rate of interest, not in excess of the 
1590  maximum rate of interest allowed by this chapter. The tax 
1591  collector shall accept bids in even increments and in fractional 
1592  interest rate bids of one-quarter of 1 percent only. Proxy 
1593  bidding is valid if authorized or accepted by the potential 
1594  buyer of the certificate. If multiple bidders offer the same 
1595  lowest rate of interest, the tax collector shall determine the 
1596  method of selecting the bidder to whom the certificate will be 
1597  awarded. Acceptable methods include the bid received first or 
1598  use of a random number generator. If a certificate is not 
1599  purchased there is no buyer, the certificate shall be struck 
1600  issued to the county at the maximum rate of interest allowed by 
1601  this chapter. 
1602         (7)(6) The tax collector may shall require immediate 
1603  payment of a reasonable deposit from any person who wishes to 
1604  bid for a tax certificate. A person who fails or refuses to pay 
1605  any bid made by, or on behalf of, such person him or her is not 
1606  entitled to bid or have any other bid accepted or enforced 
1607  except as authorized by the tax collector until a new deposit of 
1608  100 percent of the amount of estimated purchases has been paid 
1609  to the tax collector. When tax certificates are ready for 
1610  issuance, The tax collector shall provide written or electronic 
1611  notice when certificates are notify each person to whom a 
1612  certificate was struck off that the certificate is ready for 
1613  issuance. and Payment must be made within 48 hours after from 
1614  the transmission of the electronic notice by the tax collector 
1615  or receipt of the written notice by the certificate buyer 
1616  mailing of such notice or, at the tax collector’s discretion, 
1617  all or any portion of the deposit placed by the bidder may be 
1618  the deposit shall be forfeited and the bid canceled. In any 
1619  event, Payment must shall be made before the issuance delivery 
1620  of the certificate by the tax collector. If the tax collector 
1621  determines that payment has been requested in error, the tax 
1622  collector shall issue a refund within 15 business days after 
1623  such payment. Any refund issued after 15 business days shall be 
1624  issued with interest at the rate of 5 percent per annum. 
1625         (8)(7) The form of the certificate shall be as prescribed 
1626  by the department. Upon the cancellation of a any bid:, the tax 
1627  collector shall resell that certificate the following day or as 
1628  soon thereafter as possible, provided the certificate is sold 
1629  within 10 days after cancellation of such bid. 
1630         (a) If the sale has not been adjourned, the tax collector 
1631  shall reoffer the certificate for sale. 
1632         (b) If the sale has been adjourned, the tax collector shall 
1633  reoffer the certificate at a subsequent sale. Before the 
1634  subsequent sale, the parcels must be readvertised pursuant to s. 
1635  197.402(3). 
1636         (9)(8) The tax collector shall maintain records make a list 
1637  of all the certificates sold for taxes, showing the date of the 
1638  sale, the number of each certificate, the name of the owner as 
1639  returned, a description of the property land within the 
1640  certificate, the name of the purchaser, the interest rate bid, 
1641  and the amount for which sale was made. Such records may be 
1642  maintained electronically and shall This list shall be cited 
1643  known as the “list of tax certificates sold.” The tax collector 
1644  shall append to the list a certificate setting forth the fact 
1645  that the sale was made in accordance with this chapter. 
1646         (10)(9) A certificate may not be sold on, and a nor is any 
1647  lien is not created in, property owned by any governmental unit 
1648  the property of which has become subject to taxation due to 
1649  lease of the property to a nongovernmental lessee. The 
1650  delinquent taxes shall be enforced and collected in the manner 
1651  provided in s. 196.199(8). However, the ad valorem real property 
1652  taxes levied on a leasehold that is taxed as real property under 
1653  s. 196.199(2)(b), and for which no rental payments are due under 
1654  the agreement that created the leasehold or for which payments 
1655  required under the original leasehold agreement have been waived 
1656  or prohibited by law before January 1, 1993, must be paid by the 
1657  lessee. If the taxes are unpaid, the delinquent taxes become a 
1658  lien on the leasehold and may be collected and enforced under 
1659  this chapter. 
1660         (11)(10) Any tax certificates that issued pursuant to this 
1661  section after January 1, 1977, which are void due to an error of 
1662  the property appraiser, the tax collector, or the taxing or 
1663  levying authority any other county official, or any municipal 
1664  official and which are subsequently canceled, or which are 
1665  corrected or amended, pursuant to this chapter or chapter 196, 
1666  shall earn interest at the rate of 8 percent per year, simple 
1667  interest, or the rate of interest bid at the tax certificate 
1668  sale, whichever is less, calculated monthly from the date the 
1669  certificate was purchased until the date the tax collector 
1670  issues the refund is ordered. Refunds made on tax certificates 
1671  that are corrected or void shall be processed in accordance with 
1672  the procedure set forth in s. 197.182, except that the 4-year 
1673  time period provided for in s. 197.182(1)(e) s. 197.182(1)(c) 
1674  does not apply to or bar refunds resulting from correction or 
1675  cancellation of certificates and release of tax deeds as 
1676  authorized herein. 
1677         (12)(11) When tax certificates are advertised for sale, The 
1678  tax collector is shall be entitled to a commission of 5 percent 
1679  on the amount of the delinquent taxes and interest when a tax 
1680  certificate is sold actual sale is made. The commission must be 
1681  included on the face value of the certificate. However, the tax 
1682  collector is shall not be entitled to a any commission for a 
1683  certificate that is struck the sale of certificates made to the 
1684  county until the certificate is redeemed or purchased commission 
1685  is paid upon the redemption or sale of the tax certificates. If 
1686  When a tax deed is issued to the county, the tax collector may 
1687  shall not receive his or her commission for the certificates 
1688  until after the property is sold and conveyed by the county. 
1689         (12) All tax certificates issued to the county shall be 
1690  held by the tax collector of the county where the lands covered 
1691  by the certificates are located. 
1692         (13) Delinquent taxes on real property may be paid after 
1693  the date of delinquency but prior to the sale of a tax 
1694  certificate by paying all costs, advertising charges, and 
1695  interest. 
1696         (13)(14) The holder of a tax certificate may not directly, 
1697  through an agent, or otherwise initiate contact with the owner 
1698  of property upon which he or she holds a tax certificate to 
1699  encourage or demand payment until 2 years after have elapsed 
1700  since April 1 of the year of issuance of the tax certificate. 
1701         (14)(15) Any holder of a tax certificate who, prior to the 
1702  date 2 years after April 1 of the year of issuance of the tax 
1703  certificate, initiates, or whose agent initiates, contact with 
1704  the property owner upon which he or she holds a certificate 
1705  encouraging or demanding payment may be barred by the tax 
1706  collector from bidding at a tax certificate sale. Unfair or 
1707  deceptive contact by the holder of a tax certificate to a 
1708  property owner to obtain payment is an unfair and deceptive 
1709  trade practice, as referenced in s. 501.204(1), regardless of 
1710  whether the tax certificate is redeemed. Such unfair or 
1711  deceptive contact is actionable under ss. 501.2075-501.211. If 
1712  the property owner later redeems the certificate in reliance on 
1713  the deceptive or unfair practice, the unfair or deceptive 
1714  contact is actionable under applicable laws prohibiting fraud. 
1715         (16) The county tax collector may conduct the sale of tax 
1716  certificates for unpaid taxes pursuant to this section by 
1717  electronic means. Such electronic sales shall comply with the 
1718  procedures provided in this chapter. The tax collector shall 
1719  provide access to such electronic sale by computer terminals 
1720  open to the public at a designated location. A tax collector who 
1721  chooses to conduct such electronic sales may receive electronic 
1722  deposits and payments related to the tax certificate sale. 
1723         Section 41. Section 197.4325, Florida Statutes, is amended 
1724  to read: 
1725         197.4325 Procedure when checks received for payment of 
1726  taxes or tax certificates is are dishonored.— 
1727         (1)(a) Within 10 days after a payment for taxes check 
1728  received by the tax collector for payment of taxes is 
1729  dishonored, the tax collector shall notify the payor maker of 
1730  the check that the payment check has been dishonored. If the 
1731  official receipt is canceled for nonpayment, the tax collector 
1732  shall cancel the official receipt issued for the dishonored 
1733  check and shall make an entry on the tax roll that the receipt 
1734  was canceled because of a dishonored payment check. Where 
1735  practicable, The tax collector may shall make a reasonable 
1736  effort to collect the moneys due before canceling the receipt. 
1737         (b) The tax collector shall retain a copy of the canceled 
1738  tax receipt and the dishonored check for the period of time 
1739  required by law. 
1740         (2)(a) If When a payment check received by the tax 
1741  collector for the purchase of a tax certificate is dishonored 
1742  and: the certificate has not been delivered to the bidder, the 
1743  tax collector shall retain the deposit and resell the tax 
1744  certificate. If the certificate has been delivered to the 
1745  bidder, the tax collector shall notify the department, and, upon 
1746  approval by the department, the certificate shall be canceled 
1747  and resold. 
1748         (b) When a bidder’s deposit is forfeited, the tax collector 
1749  shall retain the deposit and resell the tax certificate. 
1750         (a)1. If The tax certificate sale has been adjourned, the 
1751  tax collector shall readvertise the tax certificate to be 
1752  resold. If When the bidder’s deposit is forfeited and the 
1753  certificate is readvertised, the deposit shall be used to pay 
1754  the advertising fees before other costs or charges are imposed. 
1755  Any portion of the bidder’s forfeit deposit that remains after 
1756  advertising and other costs or charges have been paid shall be 
1757  deposited by the tax collector into his or her official office 
1758  account. If the tax collector fails to require a deposit and tax 
1759  certificates are resold, the advertising charges required for 
1760  the second sale may shall not be added to the face value of the 
1761  tax certificate. 
1762         (b)2. If The tax certificate sale has not been adjourned, 
1763  the tax collector shall cancel the previous bid pursuant to s. 
1764  197.432(8)(a) and reoffer the certificate for sale add the 
1765  certificates to be resold to the sale list and continue the sale 
1766  until all tax certificates are sold. 
1767         Section 42. Subsection (2) of section 197.442, Florida 
1768  Statutes, is amended to read: 
1769         197.442 Tax collector not to sell certificates on land on 
1770  which taxes have been paid; penalty.— 
1771         (2) The office of the tax collector shall be responsible to 
1772  the publisher for costs of advertising property lands on which 
1773  the taxes have been paid, and the office of the property 
1774  appraiser shall be responsible to the publisher for the costs of 
1775  advertising property lands doubly assessed or assessed in error. 
1776         Section 43. Section 197.443, Florida Statutes, is amended 
1777  to read: 
1778         197.443 Cancellation of void tax certificates; correction 
1779  of tax certificates; procedure.— 
1780         (1) The tax collector shall forward a certificate of error 
1781  to the department and enter a memorandum of error upon the list 
1782  of certificates sold for taxes if When a tax certificate on 
1783  lands has been sold for unpaid taxes and: 
1784         (a) The tax certificate evidencing the sale is void because 
1785  the taxes on the property lands have been paid; 
1786         (b) The property was lands were not subject to taxation at 
1787  the time of the assessment on which they were sold; 
1788         (c) The description of the property in the tax certificate 
1789  is void or has been corrected or amended; 
1790         (d) An error of commission or omission has occurred which 
1791  invalidates the sale; 
1792         (e) The circuit court has voided the tax certificate by a 
1793  suit to cancel the tax certificate by the holder; 
1794         (f) The tax certificate is void for any other reason; or 
1795         (g) An error in assessed value has occurred for which the 
1796  tax certificate may be corrected., 
1797 
1798  the tax collector shall forward a certificate of such error to 
1799  the department and enter upon the list of certificates sold for 
1800  taxes a memorandum of such error. 
1801         (2) The department, upon receipt of the such certificate of 
1802  error, if satisfied of the correctness of the certificate of 
1803  error or upon receipt of a court order, shall notify the tax 
1804  collector, who shall cancel or correct the certificate. A tax 
1805  certificate correction or cancellation that has been ordered by 
1806  a court or requested by the tax certificateholder and that does 
1807  not result from a change made in the assessed value on a tax 
1808  roll certified to the tax collector shall be made by the tax 
1809  collector without order from the department. 
1810         (3)(2) The holder of a tax certificate who pays, redeems, 
1811  or causes to be corrected or to be canceled and surrendered by 
1812  any other tax certificates, or who pays any subsequent and 
1813  omitted taxes or costs, in connection with the foreclosure of a 
1814  tax certificate or tax deed that is, and when such other 
1815  certificates or such subsequent and omitted taxes are void or 
1816  corrected for any reason, the person paying, redeeming, or 
1817  causing to be corrected or to be canceled and surrendered the 
1818  other tax certificates or paying the other subsequent and 
1819  omitted taxes is entitled to a refund obtain the return of the 
1820  amount paid together with interest calculated monthly from the 
1821  date of payment through the day of issuance of the refund at the 
1822  rate specified in s. 197.432(11) therefor. 
1823         (a) The county officer or taxing or levying authority that, 
1824  as the case may be, which causes an error that results in the 
1825  voiding issuance of a void tax certificate shall be charged for 
1826  the costs of advertising incurred in the sale of a new the tax 
1827  certificate. 
1828         (b) If When the owner of a tax certificate requests that 
1829  the certificate be canceled for any reason, or that the amount 
1830  of the certificate be amended as a result of payments received 
1831  due to an intervening bankruptcy or receivership, but does not 
1832  seek a refund, the tax collector shall cancel or amend the tax 
1833  certificate and a refund shall not be processed. The tax 
1834  collector shall require the owner of the tax certificate to 
1835  execute a written statement that he or she is the holder of the 
1836  tax certificate, that he or she wishes the certificate to be 
1837  canceled or amended, and that a refund is not expected and is 
1838  not to be made. 
1839         (4)(3) If When the tax certificate or a tax deed based upon 
1840  the certificate is held by an individual, the collector shall at 
1841  once notify the original purchaser of the certificate or tax 
1842  deed or the subsequent holder thereof, if known, that upon the 
1843  voluntary surrender of the certificate or deed of release of any 
1844  his or her rights under the tax deed, a refund will be made of 
1845  the amount received by the governmental units for the 
1846  certificate or deed, plus $1 for the deed of release. 
1847         (5)(4) The refund shall be made in accordance with the 
1848  procedure set forth in s. 197.182, except that the 4-year time 
1849  period provided for in s. 197.182(1)(e) s. 197.182(1)(c) does 
1850  not apply to or bar refunds resulting from correction or 
1851  cancellation of certificates and release of tax deeds as 
1852  authorized in this section herein. 
1853         Section 44. Section 197.462, Florida Statutes, is amended 
1854  to read: 
1855         197.462 Transfer of tax certificates held by individuals.— 
1856         (1) All tax certificates issued to an individual may be 
1857  transferred by endorsement at any time before they are redeemed 
1858  or a tax deed is executed thereunder. 
1859         (2) The official endorsement of a tax certificate by the 
1860  tax collector with the date and the amount received and its 
1861  entry on the record of tax certificates sold shall be sufficient 
1862  evidence of the assignment of it. 
1863         (2)(3) The tax collector shall record the transfer on the 
1864  record of tax certificates sold. 
1865         (3)(4) The tax collector shall receive $2.25 as a service 
1866  charge for each transfer endorsement. 
1867         Section 45. Section 197.472, Florida Statutes, is amended 
1868  to read: 
1869         197.472 Redemption of tax certificates.— 
1870         (1) Any person may redeem a tax certificate or purchase a 
1871  county-held certificate at any time after the certificate is 
1872  issued and before a tax deed is issued or the property is placed 
1873  on the list of lands available for sale. The person redeeming or 
1874  purchasing a tax certificate shall pay to the tax collector in 
1875  the county where the land is situated the face amount plus all 
1876  interest, costs, and charges. of the certificate or the part 
1877  thereof that the part or interest purchased or redeemed bears to 
1878  the whole. Upon purchase or redemption being made, the person 
1879  shall pay all taxes, interest, costs, charges, and omitted 
1880  taxes, if any, as provided by law upon the part or parts of the 
1881  certificate so purchased or redeemed. 
1882         (2) When a tax certificate is redeemed and the interest 
1883  earned on the tax certificate is less than 5 percent of the face 
1884  amount of the certificate, a mandatory minimum interest charge 
1885  of an absolute 5 percent shall be levied upon the face value of 
1886  the tax certificate. The person redeeming the tax certificate 
1887  shall pay the interest rate due on the certificate or the 5 
1888  percent 5-percent mandatory minimum interest charge, whichever 
1889  is greater. This subsection applies to all county-held tax 
1890  certificates and all individual tax certificates except those 
1891  with an interest rate bid of zero percent. 
1892         (3) After an application for a tax deed is filed but before 
1893  a tax deed is issued, a person who wishes to redeem the tax 
1894  certificates issued against a property must pay all principle, 
1895  fees, and interest that would constitute the minimum bid under 
1896  s. 197.542 were the tax deed sale held the date of redemption. 
1897         (4)(3) The tax collector shall receive a fee of $6.25 for 
1898  each tax certificate purchased or redeemed. 
1899         (5)(4) When only A portion of a certificate may be is being 
1900  redeemed only if or purchased and such portion can be 
1901  ascertained by legal description and the portion to be redeemed 
1902  is evidenced by a contract for sale or recorded deed., The tax 
1903  collector shall make a written request for apportionment to the 
1904  property appraiser and. within 15 days after such request, the 
1905  property appraiser shall furnish the tax collector a certificate 
1906  apportioning the value to that portion sought to be redeemed and 
1907  to the remaining land covered by the certificate. 
1908         (5) When a tax certificate is purchased or redeemed, the 
1909  tax collector shall give to the person a receipt and certificate 
1910  showing the amount paid for the purchase or redemption, a 
1911  description of the land, and the date, number, and amount of the 
1912  certificate, certificates, or part of certificate which is 
1913  purchased or redeemed, which shall be in the form prescribed by 
1914  the department. If a tax certificate is redeemed in full, the 
1915  certificate shall be surrendered to the tax collector by the 
1916  original purchaser and canceled by the tax collector. If only a 
1917  part is purchased or redeemed, the portion and description of 
1918  land, with date of purchase or redemption, shall be endorsed on 
1919  the certificate by the tax collector. The certificate shall be 
1920  retained by the owner, or the tax collector if the certificate 
1921  is a county-held certificate, subject to the endorsement. The 
1922  purchase or redemption shall be entered by the tax collector on 
1923  the record of tax certificates sold. 
1924         (6) After When a tax certificate is has been purchased or 
1925  redeemed, the tax collector shall pay to the owner of the tax 
1926  certificate the amount received by the tax collector less the 
1927  redemption fee within 15 business days after the date of receipt 
1928  of the redemption. If the payment to the tax certificate owner 
1929  is not issued within 15 business days, the tax collector shall 
1930  pay interest at the rate of 5 percent per annum to the 
1931  certificate owner service charges. Along with the payment, the 
1932  tax collector shall identify the certificates redeemed and the 
1933  amount paid for each certificate. However, if the tax collector 
1934  pays the certificateholder electronically, the certificates 
1935  redeemed and the amounts paid for each certificate shall be 
1936  provided electronically by facsimile or electronic mail within 
1937  24 hours after payment. 
1938         (7) Nothing in this section shall be deemed to deny any 
1939  person the right to purchase or redeem any outstanding tax 
1940  certificate in accordance with the law in force when it was 
1941  issued. However, the provisions of s. 197.573 relating to 
1942  survival of restrictions and covenants after the issuance of a 
1943  tax deed are not repealed by this chapter and apply regardless 
1944  of the manner in which the tax deed was issued. 
1945         (8) The provisions of subsection (5) (4) do not apply to 
1946  collections relating to fee timeshare real property made 
1947  pursuant to the provisions of s. 192.037. 
1948         Section 46. Section 197.4725, Florida Statutes, is created 
1949  to read: 
1950         197.4725 Purchase of county-held tax certificates.— 
1951         (1) Any person may purchase a county-held tax certificate 
1952  at any time after the tax certificate is issued and before a tax 
1953  deed application is made. The person purchasing a county-held 
1954  tax certificate shall pay to the tax collector the face amount 
1955  plus all interest, costs, and charges or, subject to s. 
1956  197.472(4), the part described in the tax certificate. 
1957         (2) If a county-held tax certificate is purchased, the 
1958  interest earned shall be calculated at 1.5 percent per month, or 
1959  a fraction thereof, to the date of purchase. 
1960         (3) The tax collector shall receive a fee of $6.25 for each 
1961  county-held tax certificate purchased. 
1962         (4) This section does not apply to collections relating to 
1963  fee timeshare real property made pursuant to s. 192.037. 
1964         (5) The tax collector may use electronic means to make 
1965  known county-held tax certificates that are available for 
1966  purchase and to complete the purchase. The tax collector may 
1967  charge a reasonable fee for costs incurred in providing such 
1968  electronic services. 
1969         (6) The purchaser of a county-held tax certificate shall be 
1970  issued a new tax certificate with a face value that includes all 
1971  sums paid to acquire the certificate from the county, including 
1972  accrued interest and charges paid under to this section. The 
1973  date the county-held certificate was issued shall be the date 
1974  used to determine the date on which an application for tax deed 
1975  may be made. The date that the new certificate is purchased is 
1976  the date that must be used to calculate the interest or minimum 
1977  charge due if the certificate is redeemed. 
1978         Section 47. Section 197.473, Florida Statutes, is amended 
1979  to read: 
1980         197.473 Disposition of unclaimed redemption moneys.— 
1981         (1) After Money paid to the tax collector for the 
1982  redemption of a tax certificate or a tax deed application that 
1983  certificates has been held for 90 days, which money is payable 
1984  to the holder of a redeemed tax certificate but for which no 
1985  claim has been made, or which fails to be presented for payment, 
1986  is considered unclaimed as defined in s. 717.113 and shall be 
1987  remitted to the state pursuant to s. 717.117, on the first day 
1988  of the following quarter the tax collector shall remit such 
1989  unclaimed moneys to the board of county commissioners, less the 
1990  sum of $5 on each $100 or fraction thereof which shall be 
1991  retained by the tax collector as service charges. 
1992         (2) Two years after the date the unclaimed redemption 
1993  moneys were remitted to the board of county commissioners, all 
1994  claims to such moneys are forever barred, and such moneys become 
1995  the property of the county. 
1996         Section 48. Section 197.482, Florida Statutes, is amended 
1997  to read: 
1998         197.482 Expiration Limitation upon lien of tax 
1999  certificate.— 
2000         (1) Seven After the expiration of 7 years after from the 
2001  date of issuance of a tax certificate, which is the date of the 
2002  first day of the tax certificate sale as advertised under s. 
2003  197.432, of a tax certificate, if a tax deed has not been 
2004  applied for on the property covered by the certificate, and no 
2005  other administrative or legal proceeding, including a 
2006  bankruptcy, has existed of record, the tax certificate is null 
2007  and void, and the tax collector shall be canceled. The tax 
2008  collector shall note cancel the tax certificate, noting the date 
2009  of the cancellation of the tax certificate upon all appropriate 
2010  records in his or her office. The tax collector shall complete 
2011  the cancellation by entering opposite the record of the 7-year 
2012  old tax certificate a notation in substantially the following 
2013  form: “Canceled by Act of 1973 Florida Legislature.” All 
2014  certificates outstanding July 1, 1973, shall have a life of 20 
2015  years from the date of issue. This subsection does not apply to 
2016  deferred payment tax certificates. 
2017         (2) The provisions and limitations herein prescribed for 
2018  tax certificates do not apply to tax certificates which were 
2019  sold under the provisions of chapter 18296, Laws of Florida, 
2020  1937, commonly known as the “Murphy Act.” 
2021         Section 49. Section 197.492, Florida Statutes, is amended 
2022  to read: 
2023         197.492 Errors and insolvencies report list.—On or before 
2024  the 60th day after the tax certificate sale is adjourned, the 
2025  tax collector shall certify make out a report to the board of 
2026  county commissioners a report separately showing the discounts, 
2027  errors, double assessments, and insolvencies relating to tax 
2028  collections for which credit is to be given, including in every 
2029  case except discounts, the names of the parties on whose account 
2030  the credit is to be allowed. The report may be submitted in an 
2031  electronic format. The board of county commissioners, upon 
2032  receiving the report, shall examine it; make such investigations 
2033  as may be necessary; and, if the board discovers that the tax 
2034  collector has taken credit as an insolvent item any personal 
2035  property tax due by a solvent taxpayer, charge the amount of 
2036  taxes represented by such item to the tax collector and not 
2037  approve the report until the tax collector strikes such item 
2038  from the record. 
2039         Section 50. Section 197.502, Florida Statutes, is amended 
2040  to read: 
2041         197.502 Application for obtaining tax deed by holder of tax 
2042  sale certificate; fees.— 
2043         (1) The holder of a any tax certificate, other than the 
2044  county, at any time after 2 years have elapsed since April 1 of 
2045  the year of issuance of the tax certificate and before the 
2046  cancellation expiration of the certificate 7 years from the date 
2047  of issuance, may file the certificate and an application for a 
2048  tax deed with the tax collector of the county where the property 
2049  lands described in the certificate is are located. The 
2050  application may be made on the entire parcel of property or any 
2051  part thereof which is capable of being readily separated from 
2052  the whole. The tax collector may charge shall be allowed a tax 
2053  deed application fee of $75, plus reimbursement for any fee 
2054  charged to the tax collector by a vendor for providing an 
2055  electronic tax deed application program or service. 
2056         (2) A certificateholder, other than the county, may notify 
2057  the tax collector at any time of the certificateholder’s intent 
2058  to make application for tax deed. However, if the tax deed 
2059  application will be filed within the month of the earliest date 
2060  allowed pursuant to subsection (1), the certificateholder must 
2061  provide the tax collector with a notice of intent to make 
2062  application no later than 30 days before the date of 
2063  application. The tax collector shall notify the 
2064  certificateholder of the total amount due or the estimated 
2065  amount due, which must include the amount due for redemption or 
2066  purchase of all other outstanding tax certificates, plus 
2067  interest; any omitted taxes, plus interest; any delinquent 
2068  taxes, plus interest; any costs of an electronic tax deed sale; 
2069  and current taxes, if due, which cover the land. The tax 
2070  collector shall provide this notice at the earliest possible 
2071  date but no later than 30 days following the tax collector’s 
2072  receipt of the certficateholder’s notice of intent to make 
2073  application. The certificateholder shall pay the total amount 
2074  due or the estimated amount due at the time of application. If 
2075  the tax collector estimates the costs to redeem the outstanding 
2076  certificates, the tax collector must provide a final statement 
2077  of the costs within 60 days after receipt of the application. 
2078  The applicant shall pay any additional amounts due within 10 
2079  days after receipt of a final statement. The tax collector shall 
2080  refund any overpayments with interest at the rate of 5 percent 
2081  per annum compounded annually within 10 days after providing the 
2082  final statement. Any certificateholder, other than the county, 
2083  who makes application for a tax deed shall pay the tax collector 
2084  at the time of application all amounts required for redemption 
2085  or purchase of all other outstanding tax certificates, plus 
2086  interest, any omitted taxes, plus interest, any delinquent 
2087  taxes, plus interest, and current taxes, if due, covering the 
2088  land. 
2089         (3) The county in which where the property lands described 
2090  in the certificate is are located shall apply make application 
2091  for a tax deed on all county-held certificates on property 
2092  valued at $5,000 or more on the property appraiser’s most recent 
2093  assessment roll, except deferred payment tax certificates, and 
2094  may apply for tax deeds make application on those certificates 
2095  on property valued at less than $5,000 on the property 
2096  appraiser’s most recent assessment roll. The Such application 
2097  shall be made 2 years after April 1 of the year of issuance of 
2098  the certificates or as soon thereafter as is reasonable. Upon 
2099  application for a tax deed, the county shall deposit with the 
2100  tax collector all applicable costs and fees, but may shall not 
2101  deposit any money to cover the redemption of other outstanding 
2102  certificates covering the property land. The tax collector may 
2103  charge a tax deed application fee of $75, plus reimbursement for 
2104  any fee charged to the tax collector by a vendor for providing 
2105  an electronic tax deed application program or service. 
2106         (4) The tax collector shall deliver to the clerk of the 
2107  circuit court a statement that payment has been made for all 
2108  outstanding certificates or, if the certificate is held by the 
2109  county, that all appropriate fees have been deposited, and 
2110  stating that the following persons are to be notified prior to 
2111  the sale of the property: 
2112         (a) Any legal titleholder of record if the address of the 
2113  owner appears on the record of conveyance of the property lands 
2114  to the owner. However, if the legal titleholder of record is the 
2115  same as the person to whom the property was assessed on the tax 
2116  roll for the year in which the property was last assessed, then 
2117  the notice may only be mailed to the address of the legal 
2118  titleholder as it appears on the latest assessment roll. 
2119         (b) Any lienholder of record who has recorded a lien 
2120  against the property described in the tax certificate if an 
2121  address appears on the recorded lien. 
2122         (c) Any mortgagee of record if an address appears on the 
2123  recorded mortgage. 
2124         (d) Any vendee of a recorded contract for deed if an 
2125  address appears on the recorded contract or, if the contract is 
2126  not recorded, any vendee who has applied to receive notice 
2127  pursuant to s. 197.344(1)(c). 
2128         (e) Any other lienholder who has applied to the tax 
2129  collector to receive notice if an address is supplied to the 
2130  collector by such lienholder. 
2131         (f) Any person to whom the property was assessed on the tax 
2132  roll for the year in which the property was last assessed. 
2133         (g) Any lienholder of record who has recorded a lien 
2134  against a mobile home located on the property described in the 
2135  tax certificate if an address appears on the recorded lien and 
2136  if the lien is recorded with the clerk of the circuit court in 
2137  the county where the mobile home is located. 
2138         (h) Any legal titleholder of record of property that is 
2139  contiguous to the property described in the tax certificate, if 
2140  when the property described is either submerged land or common 
2141  elements of a subdivision, if the address of the titleholder of 
2142  contiguous property appears on the record of conveyance of the 
2143  property land to the that legal titleholder. However, if the 
2144  legal titleholder of property contiguous to the property 
2145  described in the tax certificate is the same as the person to 
2146  whom the property described in the tax certificate was assessed 
2147  on the tax roll for the year in which the property was last 
2148  assessed, the notice may be mailed only to the address of the 
2149  legal titleholder as it appears on the latest assessment roll. 
2150  As used in this chapter, the term “contiguous” means touching, 
2151  meeting, or joining at the surface or border, other than at a 
2152  corner or a single point, and not separated by submerged lands. 
2153  Submerged lands lying below the ordinary high-water mark which 
2154  are sovereignty lands are not part of the upland contiguous 
2155  property for purposes of notification. 
2156 
2157  The statement must be signed by the tax collector or the tax 
2158  collector’s designee, with the tax collector’s seal affixed. The 
2159  tax collector may purchase a reasonable bond for errors and 
2160  omissions of his or her office in making such statement. The 
2161  search of the official records must be made by a direct and 
2162  inverse search. “Direct” means the index in straight and 
2163  continuous alphabetic order by grantor, and “inverse” means the 
2164  index in straight and continuous alphabetic order by grantee. 
2165         (5)(a) The tax collector may contract with a title company 
2166  or an abstract company at a reasonable fee to provide the 
2167  minimum information required in subsection (4), consistent with 
2168  rules adopted by the department. If additional information is 
2169  required, the tax collector must make a written request to the 
2170  title or abstract company stating the additional requirements. 
2171  The tax collector may select any title or abstract company, 
2172  regardless of its location, as long as the fee is reasonable, 
2173  the minimum information is submitted, and the title or abstract 
2174  company is authorized to do business in this state. The tax 
2175  collector may advertise and accept bids for the title or 
2176  abstract company if he or she considers it appropriate to do so. 
2177         1. The ownership and encumbrance report must include the be 
2178  printed or typed on stationery or other paper showing a 
2179  letterhead of the person, firm, or company that makes the 
2180  search, and the signature of the individual person who makes the 
2181  search or of an officer of the firm must be attached. The tax 
2182  collector is not liable for payment to the firm unless these 
2183  requirements are met. The report may be submitted to the tax 
2184  collector in an electronic format. 
2185         2. The tax collector may not accept or pay for any title 
2186  search or abstract if no financial responsibility is not assumed 
2187  for the search. However, reasonable restrictions as to the 
2188  liability or responsibility of the title or abstract company are 
2189  acceptable. Notwithstanding s. 627.7843(3), the tax collector 
2190  may contract for higher maximum liability limits. 
2191         3. In order to establish uniform prices for ownership and 
2192  encumbrance reports within the county, the tax collector must 
2193  shall ensure that the contract for ownership and encumbrance 
2194  reports include all requests for title searches or abstracts for 
2195  a given period of time. 
2196         (b) Any fee paid for a any title search or abstract must be 
2197  collected at the time of application under subsection (1), and 
2198  the amount of the fee must be added to the opening bid. 
2199         (c) The clerk shall advertise and administer the sale and 
2200  receive such fees for the issuance of the deed and sale of the 
2201  property as are provided in s. 28.24. 
2202         (6)(a) The opening bid: 
2203         (a) On county-held certificates on nonhomestead property 
2204  shall be the sum of the value of all outstanding certificates 
2205  against the property land, plus omitted years’ taxes, delinquent 
2206  taxes, interest, and all costs and fees paid by the county. 
2207         (b) The opening bid On an individual certificate on 
2208  nonhomestead property shall include, in addition to the amount 
2209  of money paid to the tax collector by the certificateholder at 
2210  the time of application, must include the amount required to 
2211  redeem the applicant’s tax certificate and all other costs and 
2212  fees paid by the applicant, plus all tax certificates that were 
2213  sold subsequent to the filing of the tax deed application and 
2214  omitted taxes, if any. 
2215         (c) The opening bid on property assessed on the latest tax 
2216  roll as homestead property shall include, in addition to the 
2217  amount of money required for an opening bid on nonhomestead 
2218  property, an amount equal to one-half of the latest assessed 
2219  value of the homestead. Payment of one-half of the assessed 
2220  value of the homestead property shall not be required if the tax 
2221  certificate to which the application relates was sold prior to 
2222  January 1, 1982. 
2223         (7) On county-held certificates for which there are no 
2224  bidders at the public sale, the clerk shall enter the land on a 
2225  list entitled “lands available for taxes” and shall immediately 
2226  notify the county commission and all other persons holding 
2227  certificates against the property land that the property land is 
2228  available. During the first 90 days after the property land is 
2229  placed on the list of lands available for taxes, the county may 
2230  purchase the land for the opening bid or may waive its rights to 
2231  purchase the property. Thereafter, any person, the county, or 
2232  any other governmental unit may purchase the property land from 
2233  the clerk, without further notice or advertising, for the 
2234  opening bid, except that if when the county or other 
2235  governmental unit is the purchaser for its own use, the board of 
2236  county commissioners may cancel omitted years’ taxes, as 
2237  provided under s. 197.447. If the county does not elect to 
2238  purchase the property land, the county must notify each legal 
2239  titleholder of property contiguous to the property land 
2240  available for taxes, as provided in paragraph (4)(h), before 
2241  expiration of the 90-day period. Interest on the opening bid 
2242  continues to accrue through the month of sale as prescribed by 
2243  s. 197.542. 
2244         (8) Taxes may shall not be extended against parcels listed 
2245  as lands available for taxes, but in each year the taxes that 
2246  would have been due shall be treated as omitted years and added 
2247  to the required minimum bid. If any tax certificates exist or if 
2248  an application for a tax deed by a person other than the county 
2249  is not filed within 7 Three years after the day the land was 
2250  offered for public sale, the land shall escheat to the county in 
2251  which it is located, free and clear. If the property was placed 
2252  on the list of lands available for taxes as a result of a tax 
2253  deed application filed by the county and a tax certificate, 
2254  owned by a person other than the county, does not exist on the 
2255  property, the property shall escheat 3 years after the day the 
2256  property was offered for private sale, free and clear. All tax 
2257  certificates, accrued taxes, and liens of any nature against the 
2258  property shall be deemed canceled as a matter of law and of no 
2259  further legal force and effect, and the clerk shall execute an 
2260  escheatment tax deed vesting title in the board of county 
2261  commissioners of the county in which the land is located. 
2262         (a) When a property escheats to the county under this 
2263  subsection, the county is not subject to any liability imposed 
2264  by chapter 376 or chapter 403 for preexisting soil or 
2265  groundwater contamination due solely to its ownership. However, 
2266  this subsection does not affect the rights or liabilities of any 
2267  past or future owners of the escheated property and does not 
2268  affect the liability of any governmental entity for the results 
2269  of its actions that create or exacerbate a pollution source. 
2270         (b) The county and the Department of Environmental 
2271  Protection may enter into a written agreement for the 
2272  performance, funding, and reimbursement of the investigative and 
2273  remedial acts necessary for a property that escheats to the 
2274  county. 
2275         (9) Consolidated applications on more than one tax 
2276  certificate are allowed, but a separate statement shall be 
2277  issued pursuant to subsection (4), and a separate tax deed shall 
2278  be issued pursuant to s. 197.552, for each parcel of property 
2279  shown on the tax certificate. 
2280         (10) Any fees collected pursuant to this section shall be 
2281  refunded to the certificateholder in the event that the tax deed 
2282  sale is canceled for any reason. 
2283         (11) For any property acquired under this section by the 
2284  county for the express purpose of providing infill housing, the 
2285  board of county commissioners may, in accordance with s. 
2286  197.447, cancel county-held tax certificates and omitted years’ 
2287  taxes on such properties. Furthermore, the county may not 
2288  transfer a property acquired under this section specifically for 
2289  infill housing back to a taxpayer who failed to pay the 
2290  delinquent taxes or charges that led to the issuance of the tax 
2291  certificate or lien. For purposes of this subsection only, the 
2292  term “taxpayer” includes the taxpayer’s family or any entity in 
2293  which the taxpayer or taxpayer’s family has any interest. 
2294         Section 51. Section 197.542, Florida Statutes, is amended 
2295  to read: 
2296         197.542 Sale at public auction.— 
2297         (1) Real property The lands advertised for sale to the 
2298  highest bidder as a result of an application filed under s. 
2299  197.502 shall be sold at public auction by the clerk of the 
2300  circuit court, or his or her deputy, of the county where the 
2301  property is lands are located on the date, at the time, and at 
2302  the location as set forth in the published notice, which must 
2303  shall be during the regular hours the clerk’s office is open. At 
2304  the time and place, the clerk shall read the notice of sale and 
2305  shall offer the lands described in the notice for sale to the 
2306  highest bidder for cash at public outcry. The amount required to 
2307  redeem the tax certificate, plus the amounts paid by the holder 
2308  to the clerk of the circuit court in charges for costs of sale, 
2309  redemption of other tax certificates on the same property lands, 
2310  and all other costs to the applicant for tax deed, plus interest 
2311  thereon at the rate of 1.5 percent per month for the period 
2312  running from the month after the date of application for the 
2313  deed through the month of sale and costs incurred for the 
2314  service of notice provided for in s. 197.522(2), shall be 
2315  considered the bid of the certificateholder for the property. If 
2316  tax certificates exist or if delinquent taxes accrued subsequent 
2317  to the filing of the tax deed application, the amount required 
2318  to redeem such tax certificates or pay such delinquent taxes 
2319  shall be included in the minimum bid. However, if the land to be 
2320  sold is assessed on the latest tax roll as homestead property, 
2321  the bid of the certificateholder shall be increased to include 
2322  an amount equal to one-half of the assessed value of the 
2323  homestead property as required by s. 197.502. If there are no 
2324  higher bids, the property land shall be struck off and sold to 
2325  the certificateholder, who shall forthwith pay to the clerk any 
2326  amounts included in the minimum bid, the documentary stamp tax, 
2327  and recording fees due. Upon payment, and a tax deed shall 
2328  thereupon be issued and recorded by the clerk. The tax deed 
2329  applicant shall have the option of placing the property on the 
2330  list of lands available for taxes in lieu of paying any 
2331  additional sums due as a result of the increased minimum bid, 
2332  documentary stamps, or recording fees. 
2333         (2) If there are other bids, The certificateholder has 
2334  shall have the right to bid as others present may bid, and the 
2335  property shall be struck off and sold to the highest bidder. The 
2336  high bidder shall post with the clerk a nonrefundable cash 
2337  deposit of 5 percent of the bid $200 at the time of the sale, to 
2338  be applied to the sale price at the time of full payment. Notice 
2339  of the this deposit requirement must shall be posted at the 
2340  auction site, and the clerk may require that bidders to show 
2341  their willingness and ability to post the cost deposit. If full 
2342  payment of the final bid and of documentary stamp tax and 
2343  recording fees is not made within 24 hours, excluding weekends 
2344  and legal holidays, the clerk shall cancel all bids, readvertise 
2345  the sale as provided in this section, and pay all costs of the 
2346  sale from the deposit. Any remaining funds must be applied 
2347  toward the opening bid. The clerk may refuse to recognize the 
2348  bid of any person who has previously bid and refused, for any 
2349  reason, to honor such bid. 
2350         (3) If the sale is canceled for any reason, or the buyer 
2351  fails to make full payment within the time required, the clerk 
2352  shall immediately readvertise the sale to be held within no 
2353  later than 30 days after the date the sale was canceled. Only 
2354  one advertisement is necessary. No further notice is required. 
2355  The amount of the opening statutory (opening) bid shall be 
2356  increased by the cost of advertising, additional clerk’s fees as 
2357  provided for in s. 28.24(21), and interest as provided for in 
2358  subsection (1). This process must be repeated until the property 
2359  is sold and the clerk receives full payment or the clerk does 
2360  not receive any bids other than the bid of the 
2361  certificateholder. The clerk must shall receive full payment 
2362  before prior to the issuance of the tax deed. 
2363         (4) A tax deed sale may not be canceled without the consent 
2364  of the tax deed applicant for any reason in law or equity other 
2365  than that the tax deed application has been redeemed, collection 
2366  has been stayed by the filing of a bankruptcy petition, an error 
2367  has been discovered in the assessment record, or an error has 
2368  been demonstrated in the procedure or process used in processing 
2369  the tax deed application or setting the sale. 
2370         (5)(4)(a) A clerk may conduct electronic tax deed sales in 
2371  lieu of public outcry. The clerk must comply with the procedures 
2372  provided in this chapter, except that electronic proxy bidding 
2373  shall be allowed and the clerk may require bidders to advance 
2374  sufficient funds to pay the deposit required by subsection (2). 
2375  The clerk shall provide access to the electronic sale by 
2376  computer terminals open to the public at a designated location. 
2377  A clerk who conducts such electronic sales may receive 
2378  electronic deposits and payments related to the sale. The 
2379  portion of an advance deposit from a winning bidder required by 
2380  subsection (2) shall, upon acceptance of the winning bid, be 
2381  subject to the fee under s. 28.24(10). 
2382         (b) Nothing in This subsection does not shall be construed 
2383  to restrict or limit the authority of a charter county to 
2384  conduct from conducting electronic tax deed sales. In a charter 
2385  county where the clerk of the circuit court does not conduct all 
2386  electronic sales, the charter county shall be permitted to 
2387  receive electronic deposits and payments related to sales it 
2388  conducts, as well as to subject the winning bidder to a fee, 
2389  consistent with the schedule in s. 28.24(10). 
2390         (c) The costs of electronic tax deed sales shall be added 
2391  to the charges for the costs of sale under subsection (1) and 
2392  paid by the certificateholder when filing an application for a 
2393  tax deed. 
2394         Section 52. Section 197.522, Florida Statutes, is amended 
2395  to read: 
2396         197.522 Notice to owner when application for tax deed is 
2397  made.— 
2398         (1)(a) Except as provided in this section, the clerk of the 
2399  circuit court shall notify, by certified mail with return 
2400  receipt requested or by registered mail if the notice is to be 
2401  sent outside the continental United States, the persons listed 
2402  in the tax collector’s statement pursuant to s. 197.502(4) that 
2403  an application for a tax deed has been made. Such notice shall 
2404  be mailed at least 20 days before prior to the date of sale. If 
2405  an no address is not listed in the tax collector’s statement, 
2406  then a no notice is not shall be required. 
2407         (b) The clerk shall enclose with every copy mailed a 
2408  statement as follows: 
2409         WARNING: There are unpaid taxes on property which you own 
2410  or in which you have a legal interest. Such property will be 
2411  sold at public auction notwithstanding its classification as 
2412  homestead property, if applicable. The property will be sold at 
2413  public auction on ...(date)... unless the back taxes are paid. 
2414  To make payment, or to receive further information, contact the 
2415  clerk of court immediately at ...(address)..., ...(telephone 
2416  number).... 
2417         (c) The clerk shall complete and attach to the affidavit of 
2418  the publisher a certificate containing the names and addresses 
2419  of those persons notified and the date the notice was mailed. 
2420  The certificate shall be signed by the clerk and the clerk’s 
2421  official seal affixed. The certificate shall be prima facie 
2422  evidence of the fact that the notice was mailed. If an no 
2423  address is not listed on the tax collector’s certification, the 
2424  clerk shall execute a certificate to that effect. 
2425         (d) The failure of anyone to receive notice as provided 
2426  herein shall not affect the validity of the tax deed issued 
2427  pursuant to the notice. 
2428         (e) A printed copy of the notice as published in the 
2429  newspaper, accompanied by the warning statement described in 
2430  paragraph (b), shall be deemed sufficient notice. 
2431         (2)(a) In addition to the notice provided in subsection 
2432  (1), for property that was not classified as homestead property 
2433  on the most recent assessment roll prior to the tax deed 
2434  application, the sheriff of the county in which the legal 
2435  titleholder resides shall, at least 20 days prior to the date of 
2436  sale, notify the legal titleholder of record of the property on 
2437  which the tax certificate is outstanding. The original notice 
2438  and sufficient copies shall be prepared by the clerk and 
2439  provided to the sheriff. Such notice shall be served as 
2440  specified in chapter 48; if the sheriff is unable to make 
2441  service, he or she shall post a copy of the notice in a 
2442  conspicuous place at the legal titleholder’s last known address. 
2443  The inability of the sheriff to serve notice on the legal 
2444  titleholder shall not affect the validity of the tax deed issued 
2445  pursuant to the notice. A legal titleholder of record who 
2446  resides outside the state may be notified by the clerk as 
2447  provided in subsection (1). The notice shall be in substantially 
2448  the following form: 
2449                               WARNING 
2450 
2451         There are unpaid taxes on the property which you own. 
2452         Such property will be sold at public auction 
2453         notwithstanding its classification as homestead 
2454         property, if applicable. The property will be sold at 
2455         public auction on ...(date)... unless the back taxes 
2456         are paid. To make arrangements for payment, or to 
2457         receive further information, contact the clerk of 
2458         court at ...(address)..., ...(telephone number).... 
2459 
2460  In addition, if the legal titleholder does not reside in the 
2461  county in which the property to be sold is located, a copy of 
2462  such notice shall be posted in a conspicuous place on the 
2463  property by the sheriff of the county in which the property is 
2464  located. However, no posting of notice shall be required if the 
2465  property to be sold is classified for assessment purposes, 
2466  according to use classifications established by the department, 
2467  as nonagricultural acreage or vacant land. 
2468         (b) In addition to the notice provided in subsection (1), 
2469  for property classified as homestead property on the most recent 
2470  assessment roll, the sheriff of the county in which the legal 
2471  titleholder resides shall, at least 45 days prior to the date of 
2472  sale, provide notice that a tax certificate is outstanding on 
2473  such homestead property to the legal titleholder of record. The 
2474  original notice and sufficient copies shall be prepared by the 
2475  clerk of the circuit court and provided to the sheriff. Such 
2476  notice shall be served as provided in chapter 48. If unable to 
2477  make service, the sheriff shall post a copy of the notice in a 
2478  conspicuous place at the homestead property address. The return 
2479  of service shall indicate, in addition to the details of 
2480  service, whether the residence exists and whether the residence 
2481  appears to be occupied. The inability of the sheriff to serve 
2482  notice on the legal titleholder of homestead property subject to 
2483  an outstanding tax certificate does not affect the validity of a 
2484  tax deed issued on such property pursuant to the notice. The 
2485  notice shall be in substantially the following form: 
2486                               WARNING 
2487 
2488         There are unpaid taxes on the homestead property you 
2489         own. Such property will be sold at public auction on 
2490         (date), unless the back taxes are paid, 
2491         notwithstanding its classification as homestead 
2492         property. To make arrangements for payment or to 
2493         receive further information, contact the clerk of the 
2494         court immediately at ...(address)..., ...(telephone 
2495         number).... 
2496         (c)(b) In addition to the notice provided in subsection 
2497  (1), the clerk shall notify by certified mail with return 
2498  receipt requested, or by registered mail if the notice is to be 
2499  sent outside the continental United States, the persons listed 
2500  in the tax collector’s statement pursuant to s. 197.502(4)(h) 
2501  and to the tax deed applicant that application for a tax deed 
2502  has been made. Such notice shall be mailed at least 20 days 
2503  prior to the date of sale. If an no address is not listed in the 
2504  tax collector’s statement, a then no notice is not shall be 
2505  required. Enclosed with the copy of the notice shall be a 
2506  statement in substantially the following form: 
2507                               WARNING 
2508 
2509         There are unpaid taxes on property contiguous to your 
2510         property. The property with the unpaid taxes will be 
2511         sold at auction on ...(date)... unless the back taxes 
2512         are paid. To make payment, or to receive further 
2513         information about the purchase of the property, 
2514         contact the clerk of court immediately at 
2515         ...(address)..., ...(telephone number).... 
2516 
2517  Neither the failure of the tax collector to include the list of 
2518  contiguous property owners pursuant to s. 197.502(4)(h) in his 
2519  or her statement to the clerk nor the failure of the clerk to 
2520  mail this notice to any or all of the persons listed in the tax 
2521  collector’s statement pursuant to s. 197.502(4)(h) shall be a 
2522  basis to challenge the validity of the tax deed issued pursuant 
2523  to any notice under this section. 
2524         (3) Nothing in This chapter does not prohibit a shall be 
2525  construed to prevent the tax collector, or any other public 
2526  official, in his or her discretion from giving additional notice 
2527  in any form concerning tax certificates and tax sales beyond the 
2528  minimum requirements of this chapter. 
2529         Section 53. Section 197.552, Florida Statutes, is amended 
2530  to read: 
2531         197.552 Tax deeds.— 
2532         (1) All tax deeds shall be issued in the name of a county 
2533  and must shall be signed by the clerk of the county. The deed 
2534  shall be witnessed by two witnesses, the official seal shall be 
2535  attached thereto, and the deed shall be acknowledged or proven 
2536  as other deeds. The charges by the clerk shall be as provided in 
2537  s. 28.24. Tax deeds issued to a purchaser of property for 
2538  delinquent taxes must be in the form prescribed by the 
2539  department. All deeds issued pursuant to this section are prima 
2540  facie evidence of the regularity of all proceedings from the 
2541  valuation of the property to the issuance of the deed, 
2542  inclusive. 
2543         (2)(a) Except as specifically provided in this chapter, a 
2544  no right, interest, restriction, or other covenant does not 
2545  shall survive the issuance of a tax deed., 
2546         (b)1. Liens that survive the issuance of a tax deed include 
2547  except that a lien of record held by a municipal or county 
2548  governmental unit or, special district, or community development 
2549  district. These surviving liens include tax certificates that 
2550  were not incorporated in the tax deed application, if, when such 
2551  liens were lien is not satisfied from as of the disbursement of 
2552  proceeds of sale under the provisions of s. 197.582, shall 
2553  survive the issuance of a tax deed. 
2554         2. A code enforcement lien survives only as to the amount 
2555  expended by the governmental entity to correct the code 
2556  deficiency and the amount of the surviving lien may not include 
2557  interest, penalties, fines, or attorney’s fees. 
2558         (3) A lien surviving the issuance of a tax deed may not 
2559  provide a basis to foreclose against the interest of the tax 
2560  deed owner unless the owner is reimbursed for the price of 
2561  acquiring the tax deed, including recording fees and documentary 
2562  stamps, by the holder of the surviving lien or at the time of a 
2563  foreclosure sale. If a foreclosure sale results in insufficient 
2564  funds to satisfy a surviving lien and reimburse the tax deed 
2565  owner, the proceeds of the foreclosure sale shall be distributed 
2566  pro rata in recognition of the equal dignity of lien and the tax 
2567  deed. The charges by the clerk shall be as provided in s. 28.24. 
2568  Tax deeds issued to a purchaser of land for delinquent taxes 
2569  shall be in the form prescribed by the department. All deeds 
2570  issued pursuant to this section shall be prima facie evidence of 
2571  the regularity of all proceedings from the valuation of the 
2572  lands to the issuance of the deed, inclusive. 
2573         Section 54. Subsection (2) of section 197.582, Florida 
2574  Statutes, is amended to read: 
2575         197.582 Disbursement of proceeds of sale.— 
2576         (2) If the property is purchased for an amount in excess of 
2577  the statutory bid of the certificateholder, the excess shall be 
2578  paid over and disbursed by the clerk. If the property purchased 
2579  is homestead property and the statutory bid includes an amount 
2580  equal to at least one-half of the assessed value of the 
2581  homestead, that amount shall be treated as excess and 
2582  distributed in the same manner. The clerk shall distribute the 
2583  excess to the governmental units for the payment of any lien of 
2584  record held by a governmental unit against the property, 
2585  including any tax certificates not incorporated in the tax deed 
2586  application and omitted taxes, if any. If In the event the 
2587  excess is not sufficient to pay all of such liens in full, the 
2588  excess shall then be paid to each governmental unit pro rata. 
2589  If, after all liens of record of the governmental units upon the 
2590  property are paid in full, there remains a balance of 
2591  undistributed funds, the balance of the purchase price shall be 
2592  retained by the clerk for the benefit of the persons described 
2593  in s. 197.522(1)(a), except those persons described in s. 
2594  197.502(4)(h), as their interests may appear. The clerk shall 
2595  mail notices to such persons notifying them of the funds held 
2596  for their benefit. Any service charges, at the same rate as 
2597  prescribed in s. 28.24(10), and costs of mailing notices shall 
2598  be paid out of the excess balance held by the clerk. Excess 
2599  proceeds shall be held and disbursed in the same manner as 
2600  unclaimed redemption moneys in s. 197.473. If In the event 
2601  excess proceeds are not sufficient to cover the service charges 
2602  and mailing costs, the clerk shall receive the total amount of 
2603  excess proceeds as a service charge. 
2604         Section 55. Section 197.602, Florida Statutes, is amended 
2605  to read: 
2606         197.602 Reimbursement required in challenges to the 
2607  validity of a tax deed Party recovering land must refund taxes 
2608  paid and interest.— 
2609         (1) If a party successfully challenges the validity of a 
2610  tax deed in an action at law or equity, but the taxes for which 
2611  the tax deed was sold were not paid before the tax deed was 
2612  issued, the party shall pay to the party against whom the 
2613  judgment or decree is entered: 
2614         (a) The amount paid for the tax deed and all taxes paid 
2615  upon the land, together with 12 percent interest thereon per 
2616  year from the date of the issuance of the tax deed; 
2617         (b) All legal expenses in obtaining the tax deed, including 
2618  publication of notice and clerk’s fees for issuing and recording 
2619  the tax deed; and 
2620         (c) The fair cash value of all maintenance and permanent 
2621  improvements made upon the land by the holders under the tax 
2622  deed. If, in an action at law or in equity involving the 
2623  validity of any tax deed, the court holds that the tax deed was 
2624  invalid at the time of its issuance and that title to the land 
2625  therein described did not vest in the tax deed holder , then, if 
2626  the taxes for which the land was sold and upon which the tax 
2627  deed was issued had not been paid prior to issuance of the deed, 
2628  the party in whose favor the judgment or decree in the suit is 
2629  entered shall pay to the party against whom the judgment or 
2630  decree is entered the amount paid for the tax deed and all taxes 
2631  paid upon the land, together with 12-percent interest thereon 
2632  per year from the date of the issuance of the tax deed and all 
2633  legal expenses in obtaining the tax deed, including publication 
2634  of notice and clerk’s fees for issuing and recording the tax 
2635  deed, and also the fair cash value of all permanent improvements 
2636  made upon the land by the holders under the tax deed. 
2637         (2) In an action to challenge the validity of a tax deed, 
2638  the prevailing party is entitled to all reasonable litigation 
2639  expenses including attorney’s fees. 
2640         (3) The court shall determine the amount of the expenses 
2641  for which a party shall be reimbursed. and the fair cash value 
2642  of improvements shall be ascertained and found upon the trial of 
2643  the action, and The tax deed holder or anyone holding under the 
2644  tax deed has thereunder shall have a prior lien on upon the land 
2645  for the payment of the expenses that must be reimbursed to such 
2646  persons sums. 
2647         Section 56. Section 192.0105, Florida Statutes, is amended 
2648  to read 
2649         192.0105 Taxpayer rights.—There is created a Florida 
2650  Taxpayer’s Bill of Rights for property taxes and assessments to 
2651  guarantee that the rights, privacy, and property of the 
2652  taxpayers of this state are adequately safeguarded and protected 
2653  during tax levy, assessment, collection, and enforcement 
2654  processes administered under the revenue laws of this state. The 
2655  Taxpayer’s Bill of Rights compiles, in one document, brief but 
2656  comprehensive statements that summarize the rights and 
2657  obligations of the property appraisers, tax collectors, clerks 
2658  of the court, local governing boards, the Department of Revenue, 
2659  and taxpayers. Additional rights afforded to payors of taxes and 
2660  assessments imposed under the revenue laws of this state are 
2661  provided in s. 213.015. The rights afforded taxpayers to assure 
2662  that their privacy and property are safeguarded and protected 
2663  during tax levy, assessment, and collection are available only 
2664  insofar as they are implemented in other parts of the Florida 
2665  Statutes or rules of the Department of Revenue. The rights so 
2666  guaranteed to state taxpayers in the Florida Statutes and the 
2667  departmental rules include: 
2668         (1) THE RIGHT TO KNOW.— 
2669         (a) The right to be sent a mailed notice of proposed 
2670  property taxes and proposed or adopted non-ad valorem 
2671  assessments (see ss. 194.011(1), 200.065(2)(b) and (d) and 
2672  (13)(a), and 200.069). The notice must also inform the taxpayer 
2673  that the final tax bill may contain additional non-ad valorem 
2674  assessments (see s. 200.069(10)). 
2675         (b) The right to notification of a public hearing on each 
2676  taxing authority’s tentative budget and proposed millage rate 
2677  and advertisement of a public hearing to finalize the budget and 
2678  adopt a millage rate (see s. 200.065(2)(c) and (d)). 
2679         (c) The right to advertised notice of the amount by which 
2680  the tentatively adopted millage rate results in taxes that 
2681  exceed the previous year’s taxes (see s. 200.065(2)(d) and (3)). 
2682  The right to notification by first-class mail of a comparison of 
2683  the amount of the taxes to be levied from the proposed millage 
2684  rate under the tentative budget change, compared to the previous 
2685  year’s taxes, and also compared to the taxes that would be 
2686  levied if no budget change is made (see ss. 200.065(2)(b) and 
2687  200.069(2), (3), (4), and (8)). 
2688         (d) The right that the adopted millage rate will not exceed 
2689  the tentatively adopted millage rate. If the tentative rate 
2690  exceeds the proposed rate, each taxpayer shall be mailed notice 
2691  comparing his or her taxes under the tentatively adopted millage 
2692  rate to the taxes under the previously proposed rate, before a 
2693  hearing to finalize the budget and adopt millage (see s. 
2694  200.065(2)(d)). 
2695         (e) The right to be sent notice by first-class mail of a 
2696  non-ad valorem assessment hearing at least 20 days before the 
2697  hearing with pertinent information, including the total amount 
2698  to be levied against each parcel. All affected property owners 
2699  have the right to appear at the hearing and to file written 
2700  objections with the local governing board (see s. 197.3632(4)(b) 
2701  and (c) and (10)(b)2.b.). 
2702         (f) The right of an exemption recipient to be sent a 
2703  renewal application for that exemption, the right to a receipt 
2704  for homestead exemption claim when filed, and the right to 
2705  notice of denial of the exemption (see ss. 196.011(6), 
2706  196.131(1), 196.151, and 196.193(1)(c) and (5)). 
2707         (g) The right, on property determined not to have been 
2708  entitled to homestead exemption in a prior year, to notice of 
2709  intent from the property appraiser to record notice of tax lien 
2710  and the right to pay tax, penalty, and interest before a tax 
2711  lien is recorded for any prior year (see s. 196.161(1)(b)). 
2712         (h) The right to be informed during the tax collection 
2713  process, including: notice of tax due; notice of back taxes; 
2714  notice of late taxes and assessments and consequences of 
2715  nonpayment; opportunity to pay estimated taxes and non-ad 
2716  valorem assessments when the tax roll will not be certified in 
2717  time; notice when interest begins to accrue on delinquent 
2718  provisional taxes; notice of the right to prepay estimated taxes 
2719  by installment; a statement of the taxpayer’s estimated tax 
2720  liability for use in making installment payments; and notice of 
2721  right to defer taxes and non-ad valorem assessments on homestead 
2722  property (see ss. 197.322(3), 197.3635, 197.343, 197.363(2)(c), 
2723  197.222(3) and (5), 197.2301(3), 197.3632(8)(a), 
2724  193.1145(10)(a), and 197.254(1)). However, a taxpayer is deemed 
2725  to have waived the right to know if the taxpayer fails to 
2726  provide current contact information to the county property 
2727  appraiser and tax collector. 
2728         (i) The right to an advertisement in a newspaper listing 
2729  names of taxpayers who are delinquent in paying tangible 
2730  personal property taxes, with amounts due, and giving notice 
2731  that interest is accruing at 18 percent and that, unless taxes 
2732  are paid, warrants will be issued, prior to petition made with 
2733  the circuit court for an order to seize and sell property (see 
2734  s. 197.402(2)). 
2735         (j) The right to be sent a mailed notice when a petition 
2736  has been filed with the court for an order to seize and sell 
2737  property and the right to be mailed notice, and to be served 
2738  notice by the sheriff, before the date of sale, that application 
2739  for tax deed has been made and property will be sold unless back 
2740  taxes are paid (see ss. 197.413(5), 197.502(4)(a), and 
2741  197.522(1)(a) and (2)). 
2742         (k) The right to have certain taxes and special assessments 
2743  levied by special districts individually stated on the “Notice 
2744  of Proposed Property Taxes and Proposed or Adopted Non-Ad 
2745  Valorem Assessments” (see s. 200.069). 
2746 
2747  Notwithstanding the right to information contained in this 
2748  subsection, under s. 197.122 property owners are held to know 
2749  that property taxes are due and payable annually and charges 
2750  property owners with a duty to ascertain the amount of current 
2751  and delinquent taxes to obtain the necessary information from 
2752  the applicable governmental officials. 
2753         (2) THE RIGHT TO DUE PROCESS.— 
2754         (a) The right to an informal conference with the property 
2755  appraiser to present facts the taxpayer considers to support 
2756  changing the assessment and to have the property appraiser 
2757  present facts supportive of the assessment upon proper request 
2758  of any taxpayer who objects to the assessment placed on his or 
2759  her property (see s. 194.011(2)). 
2760         (b) The right to petition the value adjustment board over 
2761  objections to assessments, denial of exemption, denial of 
2762  agricultural classification, denial of historic classification, 
2763  denial of high-water recharge classification, disapproval of tax 
2764  deferral, and any penalties on deferred taxes imposed for 
2765  incorrect information willfully filed. Payment of estimated 
2766  taxes does not preclude the right of the taxpayer to challenge 
2767  his or her assessment (see ss. 194.011(3), 196.011(6) and 
2768  (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7), 
2769  193.625(2), 197.2425 197.253(2), 197.301(2), and 197.2301(11)). 
2770         (c) The right to file a petition for exemption or 
2771  agricultural classification with the value adjustment board when 
2772  an application deadline is missed, upon demonstration of 
2773  particular extenuating circumstances for filing late (see ss. 
2774  193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)). 
2775         (d) The right to prior notice of the value adjustment 
2776  board’s hearing date and the right to the hearing within 4 hours 
2777  of scheduled time (see s. 194.032(2)). 
2778         (e) The right to notice of date of certification of tax 
2779  rolls and receipt of property record card if requested (see ss. 
2780  193.122(2) and (3) and 194.032(2)). 
2781         (f) The right, in value adjustment board proceedings, to 
2782  have all evidence presented and considered at a public hearing 
2783  at the scheduled time, to be represented by an attorney or 
2784  agent, to have witnesses sworn and cross-examined, and to 
2785  examine property appraisers or evaluators employed by the board 
2786  who present testimony (see ss. 194.034(1)(a) and (c) and (4), 
2787  and 194.035(2)). 
2788         (g) The right to be sent mailed a timely written decision 
2789  by the value adjustment board containing findings of fact and 
2790  conclusions of law and reasons for upholding or overturning the 
2791  determination of the property appraiser, and the right to 
2792  advertised notice of all board actions, including appropriate 
2793  narrative and column descriptions, in brief and nontechnical 
2794  language (see ss. 194.034(2) and 194.037(3)). 
2795         (h) The right at a public hearing on non-ad valorem 
2796  assessments or municipal special assessments to provide written 
2797  objections and to provide testimony to the local governing board 
2798  (see ss. 197.3632(4)(c) and 170.08). 
2799         (i) The right to bring action in circuit court to contest a 
2800  tax assessment or appeal value adjustment board decisions to 
2801  disapprove exemption or deny tax deferral (see ss. 194.036(1)(c) 
2802  and (2), 194.171, 196.151, and 197.2425 197.253(2)). 
2803         (3) THE RIGHT TO REDRESS.— 
2804         (a) The right to discounts for early payment on all taxes 
2805  and non-ad valorem assessments collected by the tax collector, 
2806  except for partial payments as defined in 197.374, the right to 
2807  pay installment payments with discounts, and the right to pay 
2808  delinquent personal property taxes under a an installment 
2809  payment program when implemented by the county tax collector 
2810  (see ss. 197.162, 197.3632(8) and (10)(b)3., 197.222(1), and 
2811  197.4155). 
2812         (b) The right, upon filing a challenge in circuit court and 
2813  paying taxes admitted in good faith to be owing, to be issued a 
2814  receipt and have suspended all procedures for the collection of 
2815  taxes until the final disposition of the action (see s. 
2816  194.171(3)). 
2817         (c) The right to have penalties reduced or waived upon a 
2818  showing of good cause when a return is not intentionally filed 
2819  late, and the right to pay interest at a reduced rate if the 
2820  court finds that the amount of tax owed by the taxpayer is 
2821  greater than the amount the taxpayer has in good faith admitted 
2822  and paid (see ss. 193.072(4) and 194.192(2)). 
2823         (d) The right to a refund when overpayment of taxes has 
2824  been made under specified circumstances (see ss. 193.1145(8)(e) 
2825  and 197.182(1)). 
2826         (e) The right to an extension to file a tangible personal 
2827  property tax return upon making proper and timely request (see 
2828  s. 193.063). 
2829         (f) The right to redeem real property and redeem tax 
2830  certificates at any time before full payment for a tax deed is 
2831  made to the clerk of the court, including documentary stamps and 
2832  recording fees issued, and the right to have tax certificates 
2833  canceled if sold where taxes had been paid or if other error 
2834  makes it void or correctable. Property owners have the right to 
2835  be free from contact by a certificateholder for 2 years after 
2836  April 1 of the year the tax certificate is issued (see ss. 
2837  197.432(13) and (14)(14) and (15), 197.442(1), 197.443, and 
2838  197.472(1) and (7)). 
2839         (g) The right of the taxpayer, property appraiser, tax 
2840  collector, or the department, as the prevailing party in a 
2841  judicial or administrative action brought or maintained without 
2842  the support of justiciable issues of fact or law, to recover all 
2843  costs of the administrative or judicial action, including 
2844  reasonable attorney’s fees, and of the department and the 
2845  taxpayer to settle such claims through negotiations (see ss. 
2846  57.105 and 57.111). 
2847         (4) THE RIGHT TO CONFIDENTIALITY.— 
2848         (a) The right to have information kept confidential, 
2849  including federal tax information, ad valorem tax returns, 
2850  social security numbers, all financial records produced by the 
2851  taxpayer, Form DR-219 returns for documentary stamp tax 
2852  information, and sworn statements of gross income, copies of 
2853  federal income tax returns for the prior year, wage and earnings 
2854  statements (W-2 forms), and other documents (see ss. 192.105, 
2855  193.074, 193.114(5), 195.027(3) and (6), and 196.101(4)(c)). 
2856  (b) The right to limiting access to a taxpayer’s records by a 
2857  property appraiser, the Department of Revenue, and the Auditor 
2858  General only to those instances in which it is determined that 
2859  such records are necessary to determine either the 
2860  classification or the value of taxable nonhomestead property 
2861  (see s. 195.027(3)). 
2862         Section 57. Paragraph (d) of subsection (3) of section 
2863  194.011, Florida Statutes, is amended to read: 
2864         194.011 Assessment notice; objections to assessments.— 
2865         (3) A petition to the value adjustment board must be in 
2866  substantially the form prescribed by the department. 
2867  Notwithstanding s. 195.022, a county officer may not refuse to 
2868  accept a form provided by the department for this purpose if the 
2869  taxpayer chooses to use it. A petition to the value adjustment 
2870  board shall describe the property by parcel number and shall be 
2871  filed as follows: 
2872         (d) The petition may be filed, as to valuation issues, at 
2873  any time during the taxable year on or before the 25th day 
2874  following the mailing of notice by the property appraiser as 
2875  provided in subsection (1). With respect to an issue involving 
2876  the denial of an exemption, an agricultural or high-water 
2877  recharge classification application, an application for 
2878  classification as historic property used for commercial or 
2879  certain nonprofit purposes, or a deferral, the petition must be 
2880  filed at any time during the taxable year on or before the 30th 
2881  day following the mailing of the notice by the property 
2882  appraiser under s. 193.461, s. 193.503, s. 193.625, or s. 
2883  196.193 or notice by the tax collector under s. 197.2425 
2884  197.253. 
2885         Section 58. Subsection (1) of section 194.013, Florida 
2886  Statutes, is amended to read: 
2887         194.013 Filing fees for petitions; disposition; waiver.— 
2888         (1) If so required by resolution of the value adjustment 
2889  board, a petition filed pursuant to s. 194.011 shall be 
2890  accompanied by a filing fee to be paid to the clerk of the value 
2891  adjustment board in an amount determined by the board not to 
2892  exceed $15 for each separate parcel of property, real or 
2893  personal, covered by the petition and subject to appeal. 
2894  However, no such filing fee may be required with respect to an 
2895  appeal from the disapproval of homestead exemption under s. 
2896  196.151 or from the denial of tax deferral under s. 197.2425 
2897  197.253. Only a single filing fee shall be charged under this 
2898  section as to any particular parcel of property despite the 
2899  existence of multiple issues and hearings pertaining to such 
2900  parcel. For joint petitions filed pursuant to s. 194.011(3)(e) 
2901  or (f), a single filing fee shall be charged. Such fee shall be 
2902  calculated as the cost of the special magistrate for the time 
2903  involved in hearing the joint petition and shall not exceed $5 
2904  per parcel. Said fee is to be proportionately paid by affected 
2905  parcel owners. 
2906         Section 59. Subsection (12) of section 196.011, Florida 
2907  Statutes, is amended to read: 
2908         196.011 Annual application required for exemption.— 
2909         (12) Notwithstanding subsection (1), if when the owner of 
2910  property otherwise entitled to a religious exemption from ad 
2911  valorem taxation fails to timely file an application for 
2912  exemption, and because of a misidentification of property 
2913  ownership on the property tax roll the owner is not properly 
2914  notified of the tax obligation by the property appraiser and the 
2915  tax collector, the owner of the property may file an application 
2916  for exemption with the property appraiser. The property 
2917  appraiser must consider the application, and if he or she 
2918  determines the owner of the property would have been entitled to 
2919  the exemption had the property owner timely applied, the 
2920  property appraiser must grant the exemption. Any taxes assessed 
2921  on such property shall be canceled, and if paid, refunded. Any 
2922  tax certificates outstanding on such property shall be canceled 
2923  and refund made pursuant to s. 197.432(11) s. 197.432(10). 
2924         Section 60. Section 197.603, Florida Statutes, is created 
2925  to read: 
2926         197.603 Declaration of legislative findings and intent.—The 
2927  Legislature finds that the state has a strong interest in 
2928  ensuring due process and public confidence in a uniform, fair, 
2929  efficient, and accountable collection of property taxes by 
2930  county tax collectors. Therefore, tax collectors shall be 
2931  supervised by the Department of Revenue pursuant to s. 
2932  195.002(1). Moreover, the Legislature intends that the property 
2933  tax collection authorized by this chapter under s. 9(a), Art. 
2934  VII of the State Constitution be free from the influence or the 
2935  appearance of influence of the local governments who levy 
2936  property taxes and receive property tax revenues. 
2937         Section 61. Sections 197.202, 197.242, 197.304, 197.3041, 
2938  197.3042, 197.3043, 197.3044, 197.3045, 197.3046, 197.3047, 
2939  197.307, 197.3072, 197.3073, 197.3074, 197.3075, 197.3076, 
2940  197.3077, 197.3078, and 197.3079, Florida Statutes, are 
2941  repealed. 
2942         Section 62. This act shall take effect July 1, 2010.