Bill Text: FL S1616 | 2017 | Regular Session | Introduced


Bill Title: Taxation

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2017-05-05 - Died in Community Affairs [S1616 Detail]

Download: Florida-2017-S1616-Introduced.html
       Florida Senate - 2017                                    SB 1616
       
       
        
       By Senator Rodriguez
       
       
       
       
       
       37-00887C-17                                          20171616__
    1                        A bill to be entitled                      
    2         An act relating to taxation; creating s. 193.0237,
    3         F.S.; defining terms; prohibiting separate ad valorem
    4         taxes or non-ad valorem assessments against the land
    5         upon which a multiple parcel building is located;
    6         specifying requirements for property appraisers in
    7         allocating the value of land containing a multiple
    8         parcel building among the parcels; providing that a
    9         condominium, timeshare, or cooperative may be created
   10         within a parcel in a multiple parcel building;
   11         specifying the allocation of land value to the
   12         assessed value of parcels containing condominiums and
   13         cooperatives; requiring each parcel in a multiple
   14         parcel building to be assigned a tax folio number;
   15         providing an exception; providing construction
   16         relating to the survivability of specified recorded
   17         instrument provisions under certain circumstances;
   18         providing applicability; amending s. 197.572, F.S.;
   19         providing for the survivability of easements for the
   20         support of certain improvements after tax sales and
   21         deeds; amending s. 197.573, F.S.; providing for the
   22         survivability of restrictions and covenants in
   23         recorded instruments other than deeds after tax sales;
   24         revising applicability; providing an effective date.
   25          
   26  Be It Enacted by the Legislature of the State of Florida:
   27  
   28         Section 1. Section 193.0237, Florida Statutes, is created
   29  to read:
   30         193.0237 Assessment of multiple parcel buildings.—
   31         (1)As used in this section, the term:
   32         (a) “Multiple parcel building” means a building, other than
   33  a condominium, timeshare, or cooperative, which contains
   34  separate parcels that are vertically located, in whole or in
   35  part, on or over the same land.
   36         (b) “Parcel” means a portion of a multiple parcel building
   37  which is identified in a recorded instrument by a legal
   38  description that is sufficient for record ownership and
   39  conveyance by deed separately from any other portion of the
   40  building.
   41         (c) “Recorded instrument” means a declaration, covenant,
   42  easement, deed, plat, agreement, or other legal instrument,
   43  other than a lease, mortgage, or lien, which describes one or
   44  more parcels in a multiple parcel building and which is recorded
   45  in the public records of the county where the multiple parcel
   46  building is located.
   47         (2) An ad valorem tax or non-ad valorem assessment,
   48  including a tax or assessment imposed by a county, municipality,
   49  special district, or water management district, may not be
   50  separately assessed against the land upon which a multiple
   51  parcel building is located. The value of the land containing a
   52  multiple parcel building, regardless of ownership, may not be
   53  separately assessed by the property appraiser, but must be
   54  allocated among and included in the assessment of all the
   55  parcels in the multiple parcel building.
   56         (3) If a recorded instrument for a multiple parcel building
   57  provides a method for allocating all of the land value to the
   58  assessed values of the parcels in the building, the property
   59  appraiser, for assessment purposes, must allocate the land value
   60  among the parcels as provided in the recorded instrument. If a
   61  land value allocation method is not provided in a recorded
   62  instrument, the property appraiser, for assessment purposes,
   63  must allocate all of the land value among the parcels in a
   64  multiple parcel building in the same proportion that the
   65  assessed value of the improvements in each parcel bears to the
   66  total assessed value of all the improvements in the entire
   67  multiple parcel building.
   68         (4) A condominium, timeshare, or cooperative may be created
   69  within a parcel in a multiple parcel building. Any land value
   70  allocated to the assessed value of a parcel containing a
   71  condominium must be further allocated among the condominium
   72  units in that parcel in the manner required in s. 193.023(5).
   73  Any land value allocated to the assessed value of a parcel
   74  containing a cooperative must be further allocated among the
   75  cooperative units in that parcel in the manner required in s.
   76  719.114.
   77         (5) Each parcel in a multiple parcel building must be
   78  assigned a separate tax folio number. However, if a condominium
   79  or cooperative is created within any such parcel, a separate tax
   80  folio number must be assigned to each condominium unit or
   81  cooperative unit, rather than to the parcel in which they were
   82  created.
   83         (6)All provisions of a recorded instrument affecting a
   84  parcel in a multiple parcel building, which parcel has been sold
   85  for taxes or special assessments, survive and are enforceable
   86  after the issuance of a tax deed or master’s deed, or upon
   87  foreclosure of an assessment, a certificate or lien, a tax deed,
   88  a tax certificate, or a tax lien, to the same extent that they
   89  would be enforceable against a voluntary grantee of the title
   90  immediately before the delivery of the tax deed, master’s deed,
   91  or clerk’s certificate of title as provided in s. 197.573.
   92         (7) This section applies to any land on which a multiple
   93  parcel building is substantially completed as of January 1 of
   94  the respective assessment year. This section applies to
   95  assessments beginning in the 2018 calendar year.
   96         Section 2. Section 197.572, Florida Statutes, is amended to
   97  read:
   98         197.572 Easements for conservation purposes, or for public
   99  service purposes, support of certain improvements, or for
  100  drainage or ingress and egress survive tax sales and deeds.—When
  101  any lands are sold for the nonpayment of taxes, or any tax
  102  certificate is issued thereon by a governmental unit or agency
  103  or pursuant to any tax lien foreclosure proceeding, the title to
  104  the lands shall continue to be subject to any easement for
  105  conservation purposes as provided in s. 704.06 or for telephone,
  106  telegraph, pipeline, power transmission, or other public service
  107  purpose; and shall continue to be subject to any easement for
  108  support of improvements that may be constructed above the lands,
  109  and for the purposes of drainage or of ingress and egress to and
  110  from other land. The easement and the rights of the owner of it
  111  shall survive and be enforceable after the execution, delivery,
  112  and recording of a tax deed, a master’s deed, or a clerk’s
  113  certificate of title pursuant to foreclosure of a tax deed, tax
  114  certificate, or tax lien, to the same extent as though the land
  115  had been conveyed by voluntary deed. The easement must be
  116  evidenced by written instrument recorded in the office of the
  117  clerk of the circuit court in the county where such land is
  118  located before the recording of such tax deed or master’s deed,
  119  or, if not recorded, an easement for a public service purpose
  120  must be evidenced by wires, poles, or other visible occupation,
  121  an easement for drainage must be evidenced by a waterway, water
  122  bed, or other visible occupation, and an easement for the
  123  purpose of ingress and egress must be evidenced by a road or
  124  other visible occupation to be entitled to the benefit of this
  125  section; however, this shall apply only to tax deeds issued
  126  after the effective date of this act.
  127         Section 3. Subsections (1) and (2) of section 197.573,
  128  Florida Statutes, are amended to read:
  129         197.573 Survival of restrictions and covenants after tax
  130  sale.—
  131         (1) When a deed or other recorded instrument in the chain
  132  of title contains restrictions and covenants running with the
  133  land, as hereinafter defined and limited, the restrictions and
  134  covenants shall survive and be enforceable after the issuance of
  135  a tax deed or master’s deed, or a clerk’s certificate of title
  136  upon foreclosure of a tax deed, tax certificate, or tax lien, to
  137  the same extent that it would be enforceable against a voluntary
  138  grantee of the owner of the title immediately before the
  139  delivery of the tax deed, master’s deed, or clerk’s certificate
  140  of title.
  141         (2) This section applies shall apply to the usual
  142  restrictions and covenants limiting the use of property; the
  143  type, character and location of building; covenants against
  144  nuisances and what the former parties deemed to be undesirable
  145  conditions, in, upon, and about the property; and other similar
  146  restrictions and covenants; but this section does shall not
  147  protect covenants that:
  148         (a)Create Creating any debt or lien against or upon the
  149  property, except one providing for satisfaction or survival of a
  150  lien of record held by a municipal or county governmental unit,
  151  or one providing a lien for assessments accruing after such tax
  152  deed, master’s deed, or clerk’s certificate of title to a
  153  condominium association, homeowners’ association, property
  154  owners’ association, or other person having assessment powers
  155  under such covenants; or
  156         (b)Require Requiring the grantee to expend money for any
  157  purpose, except one that may require that the premises be kept
  158  in a sanitary or sightly condition or one to abate nuisances or
  159  undesirable conditions.
  160         Section 4. This act shall take effect upon becoming a law.

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