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