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3 | 3 | | HB 1369 2023 |
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7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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8 | 8 | | hb1369-00 |
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9 | 9 | | Page 1 of 2 |
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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 |
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15 | 15 | | An act relating to tax certificate sales; amending s. 2 |
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16 | 16 | | 197.102, F.S.; defining the term "person" for purposes 3 |
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17 | 17 | | of ch. 197, F.S.; amending s. 197.432, F.S.; providing 4 |
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18 | 18 | | that any person may register to bid and participate in 5 |
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19 | 19 | | tax certificate sales; prohibiting tax collectors from 6 |
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20 | 20 | | prohibiting a person's registration or bidding because 7 |
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21 | 21 | | of a specified reason; providing an effective date. 8 |
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22 | 22 | | 9 |
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23 | 23 | | Be It Enacted by the Legislature of the State of Florida: 10 |
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24 | 24 | | 11 |
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25 | 25 | | Section 1. Present paragraphs (d) through (i) of 12 |
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26 | 26 | | subsection (1) of section 197.102, Florida Statutes, are 13 |
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27 | 27 | | redesignated as paragraphs (e) through (j), respectively, and a 14 |
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28 | 28 | | new paragraph (d) is added to that subsection, to read: 15 |
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29 | 29 | | 197.102 Definitions. — 16 |
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30 | 30 | | (1) As used in this chapter, the following definitions 17 |
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31 | 31 | | apply, unless the context clearly requires otherwise: 18 |
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32 | 32 | | (d) "Person" includes any firm, association, joint 19 |
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33 | 33 | | adventure, partnership, estate, trust, business trust, 20 |
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34 | 34 | | syndicate, fiduciary, corporation, or other group or 21 |
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35 | 35 | | combination, or any other entity that has been assigned a unique 22 |
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36 | 36 | | federal identification number. 23 |
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37 | 37 | | Section 2. Subsection (7) of section 197.432, Florida 24 |
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38 | 38 | | Statutes, is amended to read: 25 |
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39 | 39 | | |
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40 | 40 | | HB 1369 2023 |
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42 | 42 | | |
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43 | 43 | | |
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44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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45 | 45 | | hb1369-00 |
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46 | 46 | | Page 2 of 2 |
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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 |
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51 | 51 | | 197.432 Sale of tax certificates for unpaid taxes. — 26 |
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52 | 52 | | (7) Any person may register to bid and participate in 27 |
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53 | 53 | | sales of tax certificates. The tax collector may require payment 28 |
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54 | 54 | | of a reasonable deposit from any person who wishes to bid f or a 29 |
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55 | 55 | | tax certificate. A person who fails or refuses to pay any bid 30 |
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56 | 56 | | made by, or on behalf of, such person is not entitled to bid or 31 |
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57 | 57 | | have any other bid accepted or enforced except as authorized by 32 |
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58 | 58 | | the tax collector. The tax collector shall provide written or 33 |
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59 | 59 | | electronic notice when certificates are ready for issuance. 34 |
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60 | 60 | | Payment must be made within 48 hours after the transmission of 35 |
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61 | 61 | | the electronic notice by the tax collector or mailing of such 36 |
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62 | 62 | | notice or, at the tax collector's discretion, all or a portion 37 |
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63 | 63 | | of the deposit placed by the bidder may be forfeited. Payment 38 |
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64 | 64 | | must be made before the issuance of the certificate by the tax 39 |
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65 | 65 | | collector. If the tax collector determines that payment has been 40 |
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66 | 66 | | requested in error, the tax collector shall issue a refund 41 |
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67 | 67 | | within 15 business days after such payment. The tax collector 42 |
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68 | 68 | | may not prohibit registration or bidding by any person because 43 |
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69 | 69 | | that prospective bidder shares an ownership interest with any 44 |
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70 | 70 | | other person that has registered or seeks to bid at the tax 45 |
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71 | 71 | | certificate sale. 46 |
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72 | 72 | | Section 3. This act shall take effect July 1, 2023. 47 |
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