Bill Text: FL S2450 | 2010 | Regular Session | Comm Sub

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Bill Title: Property Tax [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-23 - Placed on Special Order Calendar; Read 2nd time -SJ 00781; Substituted HB 1279 -SJ 00781; Laid on Table, companion bill(s) passed, see HB 1279 (Ch. 2010-66) -SJ 00781 [S2450 Detail]

Download: Florida-2010-S2450-Comm_Sub.html

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       Florida Senate - 2010                      CS for CS for SB 2450 
        
       By the Policy and Steering Committee on Ways and Means; the 
       Committee on Community Affairs; and Senator Bennett 
       576-05319-10                                          20102450c2 
    1                        A bill to be entitled                       
    2         An act relating to property tax; amending s. 193.092, 
    3         F.S.; creating an exception from the assessment of 
    4         back taxes on property that was not assessed by a 
    5         property appraiser; providing an effective date. 
    6   
    7  Be It Enacted by the Legislature of the State of Florida: 
    8   
    9         Section 1. Section 193.092, Florida Statutes, is amended to 
   10  read: 
   11         193.092 Assessment of property for back taxes.— 
   12         (1) When it shall appear that any ad valorem tax might have 
   13  been lawfully assessed or collected upon any property in the 
   14  state, but that such tax was not lawfully assessed or levied, 
   15  and has not been collected for any year within a period of 3 
   16  years next preceding the year in which it is ascertained that 
   17  such tax has not been assessed, or levied, or collected, then 
   18  the officers authorized shall make the assessment of taxes upon 
   19  such property in addition to the assessment of such property for 
   20  the current year, and shall assess the same separately for such 
   21  property as may have escaped taxation at and upon the basis of 
   22  valuation applied to such property for the year or years in 
   23  which it escaped taxation, noting distinctly the year when such 
   24  property escaped taxation and such assessment shall have the 
   25  same force and effect as it would have had if it had been made 
   26  in the year in which the property shall have escaped taxation, 
   27  and taxes shall be levied and collected thereon in like manner 
   28  and together with taxes for the current year in which the 
   29  assessment is made. But no property shall be assessed for more 
   30  than 3 years’ arrears of taxation, and all property so escaping 
   31  taxation shall be subject to such taxation to be assessed in 
   32  whomsoever’s hands or possession the same may be found, except 
   33  that property acquired by a bona fide purchaser who was without 
   34  knowledge of the escaped taxation shall not be subject to 
   35  assessment for taxes for any time prior to the time of such 
   36  purchase, but it is the duty of the property appraiser making 
   37  such assessment to serve upon the previous owner a notice of 
   38  intent to record in the public records of the county a notice of 
   39  tax lien against any property owned by that person in the 
   40  county. Any property owned by such previous owner which is 
   41  situated in this state is subject to the lien of such assessment 
   42  in the same manner as a recorded judgment. Before any such lien 
   43  may be recorded, the owner so notified must be given 30 days to 
   44  pay the taxes, penalties, and interest. Once recorded, such lien 
   45  may be recorded in any county in this state and shall constitute 
   46  a lien on any property of such person in such county in the same 
   47  manner as a recorded judgment, and may be enforced by the tax 
   48  collector using all remedies pertaining to same; provided, that 
   49  the county property appraiser shall not assess any lot or parcel 
   50  of land certified or sold to the state for any previous years 
   51  unless such lot or parcel of lands so certified or sold shall be 
   52  included in the list furnished by the Chief Financial Officer to 
   53  the county property appraiser as provided by law; provided, if 
   54  real or personal property be assessed for taxes, and because of 
   55  litigation delay ensues and the assessment be held invalid the 
   56  taxing authorities, may reassess such property within the time 
   57  herein provided after the termination of such litigation; 
   58  provided further, that personal property acquired in good faith 
   59  by purchase shall not be subject to assessment for taxes for any 
   60  time prior to the time of such purchase, but the individual or 
   61  corporation liable for any such assessment shall continue 
   62  personally liable for same. As used in this subsection, the term 
   63  “bona fide purchaser” means a purchaser for value, in good 
   64  faith, before certification of such assessment of back taxes to 
   65  the tax collector for collection. 
   66         (2) This section applies to property of every class and 
   67  kind upon which ad valorem tax is assessable by any state or 
   68  county authority under the laws of the state. 
   69         (3) The provisions of this section which require the 
   70  retroactive assessment and collection of taxes do not apply if: 
   71         (a) With respect to a building, structure, or other 
   72  improvement to land that was not assessed previously, the owner 
   73  complied with all permitting requirements when the improvement 
   74  was built; or 
   75         (b) With respect to real property that was not assessed, 
   76  the owner voluntarily disclosed to the property appraiser the 
   77  existence of the property before January 1 of the year in which 
   78  the property is first assessed. The disclosure must be made on a 
   79  form provided by the property appraiser. 
   80         Section 2. This act shall take effect July 1, 2010.