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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
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An act relating to tax collections and sales; amending 2
s. 197.374, F.S.; removing a specified processing fee; 3
amending s. 197.492, F.S.; revising information to be 4
included in a certain report; amending s. 197.502, 5
F.S.; revising the calculation of interest for 6
canceled tax deed applications; providing an effective 7
date. 8
9
Be It Enacted by the Legislature of the State of Florida: 10
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Section 1. Subsection (3) of section 197.374, Florida 12
Statutes, is amended to read: 13
197.374 Partial payment of current year taxes. — 14
(3) Each partial payment , less a $10 processing fee 15
payable to the tax collector, shall be credited to the tax 16
account. A partial payment is not elig ible for any applicable 17
discount set forth in s. 197.162. The taxpayer has the 18
responsibility to ensure that the remaining amount due is paid. 19
Section 2. Section 197.492, Florida Statutes, is amended 20
to read: 21
197.492 Errors and insolvencies report. — 22
(1) On or before the 60th day after the tax certificate 23
sale is adjourned, the tax collector shall certify to the board 24
of county commissioners a report showing the following 25
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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
situations for which credit is to be given: 26
(a) Discounts., 27
(b) Errors., 28
(c) Double assessments., and 29
(d) Insolvencies. 30
(e) Federal bankruptcies. 31
(f) Properties in which the taxes are below the minimum 32
tax bill under s. 197.212. 33
(g) Properties assigned to the list of lands available for 34
taxes. relating to tax collections for which credit is to be 35
given, including in every case except discounts, 36
(2) The report must include the names of the parties on 37
whose account the credit is to be allowed , excluding credits 38
given for discounts. 39
(3) The report may be submitted in an electronic format. 40
Section 3. Subsection (2) of section 197.502, Florida 41
Statutes, is amended to read: 42
197.502 Application for obtaining tax deed by holder of 43
tax sale certificate; fees. — 44
(2) A certificateholder, other t han the county, who 45
applies for a tax deed shall pay the tax collector at the time 46
of application all amounts required for redemption or purchase 47
of all other outstanding tax certificates, plus interest, any 48
omitted taxes, plus interest, any delinquent tax es, plus 49
interest, and current taxes, if due, covering the property. In 50
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HB 113 2024 Legislature
CODING: Words stricken are deletions; words underlined are additions.
hb0113-01-er
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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
addition, the certificateholder shall pay the costs required to 51
bring the property to sale as provided in ss. 197.532 and 52
197.542, including property information searches, and mailing 53
costs, as well as the costs of resale, if applicable. If the 54
certificateholder fails to pay the costs to bring the property 55
to sale within 30 days after notice from the clerk, the tax 56
collector shall cancel the tax deed application. The tax 57
certificate on which the all taxes and costs associated with a 58
canceled tax deed application was based shall earn interest at 59
the original bid rate of the tax certificate and remain 60
inclusive of all tax years paid and costs associated with on 61
which the tax deed applicati on was based. Failure to pay the 62
costs of resale, if applicable, within 30 days after notice from 63
the clerk shall result in the clerk's entering the land on a 64
list entitled "lands available for taxes." 65
Section 4. This act shall take effect July 1, 2024. 66