Florida Senate - 2024 SB 216 By Senator Hooper 21-00409-24 2024216__ 1 A bill to be entitled 2 An act relating to tax collections; amending s. 3 197.374, F.S.; deleting a specified processing fee; 4 amending s. 197.492, F.S.; revising information to be 5 included in a certain report; amending s. 197.502, 6 F.S.; revising the calculation of interest for 7 canceled tax deed applications; providing an effective 8 date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1.Subsection (3) of section 197.374, Florida 13 Statutes, is amended to read: 14 197.374Partial payment of current year taxes. 15 (3)Each partial payment, less a $10 processing fee payable 16 to the tax collector, shall be credited to the tax account. A 17 partial payment is not eligible for any applicable discount set 18 forth in s. 197.162. The taxpayer has the responsibility to 19 ensure that the remaining amount due is paid. 20 Section 2.Section 197.492, Florida Statutes, is amended to 21 read: 22 197.492Errors and insolvencies report. 23 (1)On or before the 60th day after the tax certificate 24 sale is adjourned, the tax collector shall certify to the board 25 of county commissioners a report showing the following 26 situations for which credit is to be given: 27 (a)Discounts., 28 (b)Errors., 29 (c)Double assessments., and 30 (d)Insolvencies. 31 (e)Federal bankruptcies. 32 (f)Properties in which the taxes are below the minimum tax 33 bill under s. 197.212. 34 (g)Properties assigned to the list of lands available for 35 taxes. relating to tax collections for which credit is to be 36 given, including in every case except discounts, 37 (2)The report must include the names of the parties on 38 whose account the credit is to be allowed, excluding credits 39 given for discounts. 40 (3)The report may be submitted in an electronic format. 41 Section 3.Subsection (2) of section 197.502, Florida 42 Statutes, is amended to read: 43 197.502Application for obtaining tax deed by holder of tax 44 sale certificate; fees. 45 (2)A certificateholder, other than the county, who applies 46 for a tax deed shall pay the tax collector at the time of 47 application all amounts required for redemption or purchase of 48 all other outstanding tax certificates, plus interest, any 49 omitted taxes, plus interest, any delinquent taxes, plus 50 interest, and current taxes, if due, covering the property. In 51 addition, the certificateholder shall pay the costs required to 52 bring the property to sale as provided in ss. 197.532 and 53 197.542, including property information searches, and mailing 54 costs, as well as the costs of resale, if applicable. If the 55 certificateholder fails to pay the costs to bring the property 56 to sale within 30 days after notice from the clerk, the tax 57 collector shall cancel the tax deed application. The tax 58 certificate on which the all taxes and costs associated with a 59 canceled tax deed application was based shall earn interest at 60 the original bid rate of the tax certificate and remain 61 inclusive of all tax years paid and costs associated with on 62 which the tax deed application was based. Failure to pay the 63 costs of resale, if applicable, within 30 days after notice from 64 the clerk shall result in the clerks entering the land on a 65 list entitled lands available for taxes. 66 Section 4.This act shall take effect July 1, 2024.