Florida 2022 Regular Session

Florida House Bill H0977 Compare Versions

Only one version of the bill is available at this time.

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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
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14	14	A bill to be entitled 1
15	15	An act relating to sales of tax certificates; amending 2
16	16	s. 197.102, F.S.; defining the terms "beneficial 3
17	17	owner" and "legal entity"; creating s. 197.4315, F.S.; 4
18	18	providing legislative intent; amending s. 197.432, 5
19	19	F.S.; removing specified authorities of a tax 6
20	20	collector related to deposits and bidding for tax 7
21	21	certificates; providing that a person may register and 8
22	22	participate in tax certificate sales; removing 9
23	23	authorization for tax collectors to receive a 10
24	24	specified commission upon the sale of a tax 11
25	25	certificate under certain conditions; amending s. 12
26	26	192.0105, F.S.; correcting a cross -reference; 13
27	27	providing an effective date. 14
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29	29	Be It Enacted by the Legislature of the Sta te of Florida: 16
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31	31	Section 1. Paragraph (b) of subsection (1) of section 18
32	32	197.102, Florida Statutes, is redesignated as paragraph (c), 19
33	33	present paragraphs (c) through (i) are redesignated as 20
34	34	paragraphs (e) through (k), respectively, and new paragraphs (b) 21
35	35	and (d) are added to that subsection, to read: 22
36	36	197.102 Definitions. — 23
37	37	(1) As used in this chapter, the following definitions 24
38	38	apply, unless the context clearly requires otherwise: 25
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51	51	(b) "Beneficial owner" means an individual or a legal 26
52	52	entity that owns or controls more than one legal entity. 27
53	53	(d) "Legal entity" means any firm, association, joint 28
54	54	adventure, partnership, estate, trust, business trust, 29
55	55	syndicate, fiduciary, corporation, other group or combination, 30
56	56	or any other entity that has been assigned a unique federal 31
57	57	identification number. 32
58	58	Section 2. Section 197.4315, Florida Statutes, is created 33
59	59	to read: 34
60	60	197.4315 Public Policy. —It is the public policy of the 35
61	61	state that the process for securing revenue for local 36
62	62	governments through the sale of tax certificates for unpaid ad 37
63	63	valorem taxes be designed and implemented to provide the 38
64	64	delinquent property owner the best opportunity to redeem 39
65	65	delinquent taxes by ensuring that a tax certificate is sold to 40
66	66	the person who will demand the lowest rate of inter est less than 41
67	67	the maximum interest rate authorized by general law. Limitations 42
68	68	upon bidders which are structured to discourage volume or 43
69	69	institutional buyers inappropriately focus on the investors' 44
70	70	economic interests rather than ensuring that interest rate s 45
71	71	charged to delinquent taxpayers remain as low as possible. Such 46
72	72	limitations are against public policy. 47
73	73	Section 3. Subsections (13) and (14) of section 197.432, 48
74	74	Florida Statutes, are renumbered as subsections (12) and (13), 49
75	75	respectively, and subsectio n (7) and present subsection (12) of 50
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88	88	that section are amended, to read: 51
89	89	197.432 Sale of tax certificates for unpaid taxes. — 52
90	90	(7) A person may register to bid and participate in the 53
91	91	sale of tax certificates; however, The tax collector may require 54
92	92	payment of a reasonable deposit from any person who wishes to 55
93	93	bid for a tax certificate. a person who fails or refuses to pay 56
94	94	any bid made by, or on behalf of, such person is not entitled to 57
95	95	bid or have any other bid accepted or enforced except as 58
96	96	authorized by the tax collector. The tax collector shall provide 59
97	97	written or electronic notice when certificates are ready for 60
98	98	issuance. Payment must be made within 48 hours after the 61
99	99	transmission of the electronic notice by the tax collector or 62
100	100	mailing of such notice or, at the tax collector's discretion, 63
101	101	all or a portion of the deposit placed by the bidder may be 64
102	102	forfeited. Payment must be made before the issuance of the 65
103	103	certificate by the tax collector. If the tax collector 66
104	104	determines that payment has been requested in error, the tax 67
105	105	collector shall issue a refund within 15 business days after 68
106	106	such payment. 69
107	107	(12) The tax collector is entitled to a commission of 5 70
108	108	percent on the amount of the delinquent taxes and interest when 71
109	109	a tax certificate is sold. The commission mu st be included in 72
110	110	the face value of the certificate. However, the tax collector is 73
111	111	not entitled to a commission for a certificate that is struck to 74
112	112	the county until the certificate is redeemed or purchased. If a 75
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121	121	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
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125	125	tax deed is issued to the county, the tax co llector may not 76
126	126	receive his or her commission until the property is sold and 77
127	127	conveyed by the county. 78
128	128	Section 4. Paragraph (f) of subsection (3) of section 79
129	129	192.0105, Florida Statutes, is amended to read: 80
130	130	192.0105 Taxpayer rights. —There is created a Florida 81
131	131	Taxpayer's Bill of Rights for property taxes and assessments to 82
132	132	guarantee that the rights, privacy, and property of the 83
133	133	taxpayers of this state are adequately safeguarded and protected 84
134	134	during tax levy, assessment, collection, and enforcement 85
135	135	processes administered under the revenue laws of this state. The 86
136	136	Taxpayer's Bill of Rights compiles, in one document, brief but 87
137	137	comprehensive statements that summarize the rights and 88
138	138	obligations of the property appra isers, tax collectors, clerks 89
139	139	of the court, local governing boards, the Department of Revenue, 90
140	140	and taxpayers. Additional rights afforded to payors of taxes and 91
141	141	assessments imposed under the revenue laws of this state are 92
142	142	provided in s. 213.015. The rights afforded taxpayers to assure 93
143	143	that their privacy and property are safeguarded and protected 94
144	144	during tax levy, assessment, and collection are available only 95
145	145	insofar as they are implemented in other parts of the Florida 96
146	146	Statutes or rules of the Department of R evenue. The rights so 97
147	147	guaranteed to state taxpayers in the Florida Statutes and the 98
148	148	departmental rules include: 99
149	149	(3) THE RIGHT TO REDRESS. — 100
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162	162	(f) The right to redeem real property and redeem tax 101
163	163	certificates at any time before full payment for a tax deed is 102
164	164	made to the clerk of the court, including documentary stamps and 103
165	165	recording fees, and the right to have tax certificates canceled 104
166	166	if sold where taxes had been paid or if other error makes it 105
167	167	void or correctable. Property owners have the right to be free 106
168	168	from contact by a certificateholder for 2 years after April 1 of 107
169	169	the year the tax certificate is issued (see ss. 197.432(12) and 108
170	170	(13) ss. 197.432(13) and (14) , 197.442(1), 197.443, and 109
171	171	197.472(1) and (6)). 110
172	172	Section 5. This act shall take effect July 1, 2022. 111