Bill Text: FL S1444 | 2011 | Regular Session | Introduced
Bill Title: Ad Valorem Tax Refunds
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1444 Detail]
Download: Florida-2011-S1444-Introduced.html
Florida Senate - 2011 SB 1444 By Senator Storms 10-01363-11 20111444__ 1 A bill to be entitled 2 An act relating to ad valorem tax refunds; amending s. 3 197.182, F.S.; requiring a tax collector to 4 automatically make a refund of an overpayment of taxes 5 due to taxpayer error regardless of when the 6 overpayment occurred; deleting a requirement that a 7 claim for a refund for an overpayment of ad valorem 8 taxes by a taxpayer be made within a certain time; 9 limiting the period during which a taxpayer may file 10 an action to contest the denial of a refund of ad 11 valorem taxes; providing an effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15 Section 1. Subsection (1) of section 197.182, Florida 16 Statutes, is amended to read: 17 197.182 Department of Revenue to pass upon and order 18 refunds.— 19 (1)(a) Except as provided in paragraph (b), the department 20 shall pass upon and order refunds when payment of taxes assessed 21 on the county tax rolls has been made voluntarily or 22 involuntarily under any of the following circumstances: 23 1. When an overpayment has been made. 24 2. When a payment has been made when no tax was due. 25 3. When a bona fide controversy exists between the tax 26 collector and the taxpayer as to the liability of the taxpayer 27 for the payment of the tax claimed to be due, the taxpayer pays 28 the amount claimed by the tax collector to be due, and it is 29 finally adjudged by a court of competent jurisdiction that the 30 taxpayer was not liable for the payment of the tax or any part 31 thereof. 32 4. When a payment has been made in error by a taxpayer to 33 the tax collector, if, within 24 months of the date of the 34 erroneous payment and prior to any transfer of the assessed 35 property to a third party for consideration, the party seeking a 36 refund makes demand for reimbursement of the erroneous payment 37 upon the owner of the property on which the taxes were 38 erroneously paid and reimbursement of the erroneous payment is 39 not received within 45 days after such demand. The demand for 40 reimbursement shall be sent by certified mail, return receipt 41 requested, and a copy thereof shall be sent to the tax 42 collector. If the payment was made in error by the taxpayer 43 because of an error in the tax notice sent to the taxpayer, 44 refund must be made as provided in subparagraph (b)2. 45 5. When any payment has been made for tax certificates that 46 are subsequently corrected or are subsequently determined to be 47 void under s. 197.443. 48 (b)1. Those refunds that have been ordered by a court and 49 those refunds that do not result from changes made in the 50 assessed value on a tax roll certified to the tax collector 51 shall be made directly by the tax collector without order from 52 the department and shall be made from undistributed funds 53 without approval of the various taxing authorities. Overpayments 54 in the amount of $5 or less may be retained by the tax collector 55 unless a written claim for a refund is received from the 56 taxpayer. Overpayments greater thanover$5 which are paid as 57 the result ofresulting fromtaxpayer error must, if determined58within the 4-year period of limitation, are tobe automatically 59 refunded to the taxpayer. Such refunds do not require approval 60 from the department. 61 2. When a payment has been made in error by a taxpayer to 62 the tax collector because of an error in the tax notice sent to 63 the taxpayer, refund must be made directly by the tax collector 64 and does not require approval from the department. At the 65 request of the taxpayer, the amount paid in error may be applied 66 by the tax collector to the taxes for which the taxpayer is 67 actually liable. 68 (c) Claims for refunds mustshallbe made in accordance 69 with the rules of the department.No refund shall be granted70unless claim is made therefor within 4 years of January 1 of the71tax year for which the taxes were paid.72 (d) Upon receipt of the department’s written denial of the 73 refund, the tax collector shall issue the denial in writing to 74 the taxpayer. 75 (e) If funds are available from current receipts and, 76 subject to subsection (3), if a refund is approved, the taxpayer 77 is entitled to receive a refund within 100 days after a claim 78 for refund is made, unless the tax collector, property 79 appraiser, or department states good cause for remitting the 80 refund after that date. The times stated in this paragraph and 81 paragraphs (f) through (j) are directory and may be extended by 82 a maximum of an additional 60 days if good cause is stated. 83 (f) If the taxpayer contacts the property appraiser first, 84 the property appraiser shall refer the taxpayer to the tax 85 collector. 86 (g) If a correction to the roll by the property appraiser 87 is required as a condition for the refund, the tax collector 88 shall, within 30 days, advise the property appraiser of the 89 taxpayer’s application for a refund and forward the application 90 to the property appraiser. 91 (h) The property appraiser has 30 days after receipt of the 92 form from the tax collector to correct the roll if a correction 93 is permissible by law. After the 30 days, the property appraiser 94 shall immediately advise the tax collector in writing whether or 95 not the roll has been corrected, stating the reasons why the 96 roll was corrected or not corrected. 97 (i) If the refund is not one that can be directly acted 98 upon by the tax collector, for which an order from the 99 department is required, the tax collector shall forward the 100 claim for refund to the department upon receipt of the 101 correction from the property appraiser or 30 days after the 102 claim for refund, whichever occurs first. This provision does 103 not apply to corrections resulting in refunds of less than $400, 104 which the tax collector shall make directly, without order from 105 the department, and from undistributed funds, and may make 106 without approval of the various taxing authorities. 107 (j) The department shall approve or deny all refunds within 108 30 days after receiving from the tax collector the claim for 109 refund, unless good cause is stated for delaying the approval or 110 denial beyond that date. 111 (k) Subject to and after meeting the requirements of s. 112 194.171 and this section, an action to contest a denial of 113 refund may not be brought later than 60 days after the date the 114 tax collector issues the denial to the taxpayer. The notice of 115 denial, which noticemust be sent to the taxpayer by certified 116 mail, or 4 years after January 1 of the year for which the taxes117were paid, whichever is later. 118 (l) In computing any time period under this section, when 119 the last day of the period is a Saturday, Sunday, or legal 120 holiday, the period is to be extended to the next working day. 121 Section 2. This act shall take effect July 1, 2011.