| 15 | 15 | | An act relating to tax collections and sales; amending 2 |
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| 16 | 16 | | s. 197.374, F.S.; removing a specified processing fee; 3 |
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| 17 | 17 | | amending s. 197.492, F.S.; revising information to be 4 |
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| 18 | 18 | | included in a certain report; amending s. 197.502, 5 |
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| 19 | 19 | | F.S.; revising the calculation of interest for 6 |
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| 20 | 20 | | canceled tax deed applications; providing an effective 7 |
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| 21 | 21 | | 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. Subsection (3) of section 197.374, Florida 12 |
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| 26 | 26 | | Statutes, is amended to read: 13 |
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| 27 | 27 | | 197.374 Partial payment of current year taxes. — 14 |
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| 28 | 28 | | (3) Each partial payment , less a $10 processing fee 15 |
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| 29 | 29 | | payable to the tax collector, shall be credited to the tax 16 |
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| 30 | 30 | | account. A partial payment is not e ligible for any applicable 17 |
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| 31 | 31 | | discount set forth in s. 197.162. The taxpayer has the 18 |
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| 32 | 32 | | responsibility to ensure that the remaining amount due is paid. 19 |
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| 33 | 33 | | Section 2. Section 197.492, Florida Statutes, is amended 20 |
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| 34 | 34 | | to read: 21 |
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| 35 | 35 | | 197.492 Errors and insolvencies report .— 22 |
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| 36 | 36 | | (1) On or before the 60th day after the tax certificate 23 |
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| 37 | 37 | | sale is adjourned, the tax collector shall certify to the board 24 |
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| 38 | 38 | | of county commissioners a report showing the following 25 |
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| 46 | 46 | | Page 2 of 3 |
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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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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | situations for which credit is to be given: 26 |
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| 52 | 52 | | (a) Discounts., 27 |
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| 53 | 53 | | (b) Errors., 28 |
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| 54 | 54 | | (c) Double assessments., and 29 |
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| 55 | 55 | | (d) Insolvencies. 30 |
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| 56 | 56 | | (e) Federal bankruptcies. 31 |
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| 57 | 57 | | (f) Properties in which the taxes are below the minimum 32 |
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| 58 | 58 | | tax bill under s. 197.212. 33 |
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| 59 | 59 | | (g) Properties assigned to the list of lands available for 34 |
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| 60 | 60 | | taxes. relating to tax collections for which credit is to be 35 |
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| 61 | 61 | | given, including in every case except discounts, 36 |
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| 62 | 62 | | (2) The report must include the names of the parties on 37 |
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| 63 | 63 | | whose account the credit is to be allowed , excluding credits 38 |
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| 64 | 64 | | given for discounts. 39 |
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| 65 | 65 | | (3) The report may be subm itted in an electronic format. 40 |
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| 66 | 66 | | Section 3. Subsection (2) of section 197.502, Florida 41 |
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| 67 | 67 | | Statutes, is amended to read: 42 |
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| 68 | 68 | | 197.502 Application for obtaining tax deed by holder of 43 |
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| 69 | 69 | | tax sale certificate; fees. — 44 |
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| 70 | 70 | | (2) A certificateholder, other than the county, who 45 |
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| 71 | 71 | | applies for a tax deed shall pay the tax collector at the time 46 |
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| 72 | 72 | | of application all amounts required for redemption or purchase 47 |
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| 73 | 73 | | of all other outstanding tax certificates, plus interest, any 48 |
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| 74 | 74 | | omitted taxes, plus interest, any delinquent taxes, plus 49 |
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| 75 | 75 | | interest, and current taxes, if due, covering the property. In 50 |
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| 83 | 83 | | Page 3 of 3 |
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| 84 | 84 | | 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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| 85 | 85 | | |
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| 86 | 86 | | |
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| 87 | 87 | | |
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| 88 | 88 | | addition, the certificateholder shall pay the costs required to 51 |
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| 89 | 89 | | bring the property to sale as provided in ss. 197.532 and 52 |
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| 90 | 90 | | 197.542, including property information searches, and mailing 53 |
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| 91 | 91 | | costs, as well as the costs of resale, if applicable. If the 54 |
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| 92 | 92 | | certificateholder fails to pay the costs to bring the property 55 |
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| 93 | 93 | | to sale within 30 days after notice from the clerk, the tax 56 |
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| 94 | 94 | | collector shall cancel the tax deed application. The tax 57 |
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| 95 | 95 | | certificate on which the all taxes and costs associated with a 58 |
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| 96 | 96 | | canceled tax deed application was based shall earn interest at 59 |
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| 97 | 97 | | the original bid rate of the tax certificate and remain 60 |
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| 98 | 98 | | inclusive of all tax years paid and costs associated with on 61 |
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| 99 | 99 | | which the tax deed application was based. Failure to pay the 62 |
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| 100 | 100 | | costs of resale, if applicable, within 30 days after notice from 63 |
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| 101 | 101 | | the clerk shall result in the clerk's entering the land on a 64 |
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| 102 | 102 | | list entitled "lands available for taxes." 65 |
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| 103 | 103 | | Section 4. This act shall take effect July 1, 2024. 66 |
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