January 22, 2019
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       Florida Senate - 2010                                     SB 590
       
       
       
       By Senator Crist
       
       
       
       
       12-00382A-10                                           2010590__
    1                        A bill to be entitled                      
    2         An act relating to the collection of taxes; creating
    3         s. 215.125, F.S.; authorizing a local government to
    4         enter into a contract with a private attorney or
    5         collection agent to collect non-ad valorem taxes,
    6         fees, service charges, fines, and costs that remain
    7         unpaid for 90 days after the due date; authorizing a
    8         tax collector to enter into a contract with a private
    9         attorney or collection agent to collect any taxes,
   10         fees, service charges, fines, costs, and other
   11         financial obligations collected by the office of the
   12         tax collector which remain unpaid for 90 days after
   13         the due date; providing that the collection fee,
   14         including reasonable attorney’s fees or other costs,
   15         may be added to an account referred for collection;
   16         prohibiting such fees and costs from exceeding 40
   17         percent of the amount owed; providing that the
   18         collection fee added to an account for delinquent
   19         tangible personal property taxes becomes a part of the
   20         underlying tax lien; requiring that a tax collector
   21         notify the owner of a delinquent account that such
   22         account will be referred to a private attorney or
   23         collection agent at least 30 days before such
   24         referral; providing for the liability of delinquent
   25         taxpayers; providing an effective date.
   26  
   27  Be It Enacted by the Legislature of the State of Florida:
   28  
   29         Section 1. Section 215.125, Florida Statutes, is created to
   30  read:
   31         215.125 Collection of delinquent financial obligations owed
   32  to units of local government.—
   33         (1) In addition to other provisions of law relating to the
   34  collection of financial obligations owed to units of local
   35  government, a local government may enter into a contract with a
   36  private attorney or collection agent for the collection of non
   37  ad valorem taxes and any fees, service charges, fines, costs,
   38  and other amounts owed to the local government which remain
   39  unpaid for 90 days after the due date. With the exception of
   40  taxes on real property, a tax collector may also enter into a
   41  contract with a private attorney or collection agent for the
   42  collection of any taxes, fees, service charges, fines, costs,
   43  and other financial obligations collected by the office of the
   44  tax collector which remain unpaid for 90 days after the due
   45  date.
   46         (2) The collection fee, including any reasonable attorney’s
   47  fees or other costs, paid to a private attorney or collection
   48  agent may be added to an account that is referred for collection
   49  pursuant to this section. The collection fee, including any
   50  reasonable attorney’s fees or other costs, may not exceed 40
   51  percent of the amount owed. The collection fee, including any
   52  reasonable attorney’s fees or other costs, which is added to an
   53  account for delinquent tangible personal property taxes shall
   54  become part of the underlying tax lien arising under s.
   55  197.122(1).
   56         (3) If a tax collector adds the collection fee to a
   57  delinquent account, the tax collector shall notify the owner of
   58  the account, at least 30 days before referring such account for
   59  collection, that the delinquent account may be referred to a
   60  private attorney or collection agent for collection and that
   61  attorney’s fees or other fees and costs relating to collection,
   62  including court costs, shall be added to the total amount owed
   63  on the account.
   64         (4) Upon delinquency, the taxpayer is liable for all unpaid
   65  delinquent taxes, penalties, costs, fees, and interest due.
   66         Section 2. This act shall take effect July 1, 2010.

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