| 1 | 1 | | |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | HB 839 2022 |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
|---|
| 8 | 8 | | hb0839-00 |
|---|
| 9 | 9 | | Page 1 of 2 |
|---|
| 10 | 10 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
|---|
| 11 | 11 | | |
|---|
| 12 | 12 | | |
|---|
| 13 | 13 | | |
|---|
| 14 | 14 | | A bill to be entitled 1 |
|---|
| 15 | 15 | | An act relating to tax discount percentage rates; 2 |
|---|
| 16 | 16 | | amending s. 197.162, F.S.; revising the tax discount 3 |
|---|
| 17 | 17 | | percentage rates for all taxes assessed on the county 4 |
|---|
| 18 | 18 | | tax rolls; providing an effective date. 5 |
|---|
| 19 | 19 | | 6 |
|---|
| 20 | 20 | | Be It Enacted by the Legislature of the State of Florida: 7 |
|---|
| 21 | 21 | | 8 |
|---|
| 22 | 22 | | Section 1. Subsections (1) and (3) of section 197.162, 9 |
|---|
| 23 | 23 | | Florida Statutes, are amended to read: 10 |
|---|
| 24 | 24 | | 197.162 Tax discount payment periods. — 11 |
|---|
| 25 | 25 | | (1) For all taxes assessed on the county tax rolls and 12 |
|---|
| 26 | 26 | | collected by the county tax collector, discounts for payments 13 |
|---|
| 27 | 27 | | made before delinquency shall be at the rate of 6 4 percent in 14 |
|---|
| 28 | 28 | | the month of November or at any time within 30 days after the 15 |
|---|
| 29 | 29 | | sending of the original tax n otice; 5 3 percent in the following 16 |
|---|
| 30 | 30 | | month of December; 4 2 percent in the following month of 17 |
|---|
| 31 | 31 | | January; 3 1 percent in the following month of February; 1 and 18 |
|---|
| 32 | 32 | | zero percent within the first 10 days in the following month of 19 |
|---|
| 33 | 33 | | March; and zero percent after the fi rst 10 days in the following 20 |
|---|
| 34 | 34 | | in the month of March or within 30 days before the date of 21 |
|---|
| 35 | 35 | | delinquency if the date of delinquency is after April 1. 22 |
|---|
| 36 | 36 | | (3) A discount rate of 6 4 percent applies for 30 days 23 |
|---|
| 37 | 37 | | after the sending of a tax notice resulting from the a ction of a 24 |
|---|
| 38 | 38 | | value adjustment board when a corrected tax notice is issued 25 |
|---|
| 39 | 39 | | |
|---|
| 40 | 40 | | HB 839 2022 |
|---|
| 41 | 41 | | |
|---|
| 42 | 42 | | |
|---|
| 43 | 43 | | |
|---|
| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
|---|
| 45 | 45 | | hb0839-00 |
|---|
| 46 | 46 | | Page 2 of 2 |
|---|
| 47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
|---|
| 48 | 48 | | |
|---|
| 49 | 49 | | |
|---|
| 50 | 50 | | |
|---|
| 51 | 51 | | before the taxes become delinquent pursuant to s. 197.333. 26 |
|---|
| 52 | 52 | | Thereafter, the regular discount periods apply. 27 |
|---|
| 53 | 53 | | Section 2. This act shall take effect July 1, 2022. 28 |
|---|