February 21, 2019
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       Florida Senate - 2009                                    SB 1580
       
       
       
       By Senator Ring
       
       
       
       
       32-00831C-09                                          20091580__
    1                        A bill to be entitled                      
    2         An act relating to property tax payments; amending s.
    3         197.172, F.S.; authorizing the governing bodies of
    4         charter counties to limit the amount of interest
    5         charged for unpaid property taxes; eliminating a
    6         minimum charge for late property tax payment;
    7         providing that interest on the unpaid portion of
    8         property taxes accrues daily; amending s. 197.373,
    9         F.S.; authorizing the governing bodies of charter
   10         counties to require tax collectors to accept partial
   11         payments of property taxes; providing an effective
   12         date.
   13         
   14  Be It Enacted by the Legislature of the State of Florida:
   15         
   16         Section 1. Section 197.172, Florida Statutes, is amended to
   17  read:
   18         197.172 Interest rate; calculation and minimum.—
   19         (1) Upon approval by the governing body of a charter
   20  county, the portion of real property taxes which is unpaid by
   21  the deadline specified in the tax notice bears shall bear
   22  interest at the rate of 18 percent per year from the date of
   23  delinquency until a certificate is sold, except that the minimum
   24  charge for delinquent taxes paid prior to the sale of a tax
   25  certificate shall be 3 percent. Interest accrued pursuant to
   26  this section accrues daily.
   27         (2)In counties other than charter counties, real property
   28  taxes shall bear interest at the rate of 18 percent per year
   29  from the date of delinquency until a certificate is sold, except
   30  that the minimum charge for delinquent taxes paid prior to the
   31  sale of a tax certificate shall be 3 percent.
   32         (3)(2) The maximum rate of interest on a tax certificate
   33  shall be 18 percent per year; however, a tax certificate shall
   34  not bear interest nor shall the mandatory charge as provided by
   35  s. 197.472(2) be levied during the 60-day period of time from
   36  the date of delinquency, except the 3 percent mandatory charge
   37  under subsection (1). No tax certificate sold before March 23,
   38  1992, shall bear interest nor shall the mandatory charge as
   39  provided by s. 197.472(2) be levied in excess of the interest or
   40  charge provided herein, except as to those tax certificates upon
   41  which the mandatory charge as provided by s. 197.472(2) shall
   42  have been collected and paid.
   43         (4)(3) Personal property taxes shall bear interest at the
   44  rate of 18 percent per year from the date of delinquency until
   45  paid or barred under chapter 95.
   46         (5)(4) Except as provided in subsection (1) and s. 197.262
   47  with regard to deferred payment tax certificates, interest to be
   48  accrued pursuant to this chapter shall be calculated monthly
   49  from the first day of each month.
   50         Section 2. Section 197.373, Florida Statutes, is amended to
   51  read:
   52         197.373 Payment of portion of taxes.—
   53         (1)(a) The tax collector of the county is authorized to
   54  allow the payment of a part of a tax notice when the part to be
   55  paid can be ascertained by legal description, such part is under
   56  a contract for sale or has been transferred to a new owner, and
   57  the request is made by the person purchasing the property or the
   58  new owner or someone acting on behalf of the purchaser or owner.
   59         (b)(2) The request must be made at least 15 days prior to
   60  the tax certificate sale.
   61         (c)(3) The property appraiser shall within 10 days after
   62  request from the tax collector apportion the property into the
   63  parts sought to be paid or redeemed.
   64         (d)(4) This subsection section does not apply to
   65  assessments and collections made pursuant to the provisions of
   66  s. 192.037.
   67         (2)Upon approval of the governing body of a charter
   68  county, the tax collector of a charter county shall accept any
   69  payment consisting of any portion of the total amount of taxes
   70  specified in the tax notice by the deadline specified in the tax
   71  notice.
   72         Section 3. This act shall take effect July 1, 2009.

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