2009 Legislature                   CS for SB 1580, 1st Engrossed
    2         An act relating to ad valorem taxation; defining the
    3         term “partial payment”; authorizing tax collectors to
    4         accept partial payment of taxes under certain
    5         circumstances; imposing a processing fee on a partial
    6         tax payment; requiring a tax collector to mail a
    7         notice of the remaining amount due after the payment
    8         of a partial payment; providing a deadline for payment
    9         of the remaining balance; authorizing a tax collector
   10         to treat certain underpayment as full payment;
   11         providing for the distribution of partial tax
   12         payments; amending s. 197.343, F.S.; revising a tax
   13         notice to warn taxpayers that a tax certificate will
   14         be sold if their property taxes are not paid in full;
   15         providing for a provision exempting property owned by
   16         an educational institution from ad valorem taxation to
   17         apply retroactively to January 1, 2005; providing an
   18         effective date.
   20  Be It Enacted by the Legislature of the State of Florida:
   22         Section 1. Partial payment of current year taxes.—
   23         (1)As used in this section, the term “partial payment”
   24  means a payment that is less than the full amount of taxes due.
   25  The term does not include payments made pursuant to s. 194.171,
   26  s. 196.295, s. 197.222, s. 197.252, or s. 197.303, Florida
   27  Statutes.
   28         (2)At the discretion of the tax collector, the tax
   29  collector may accept one or more partial payments of any amount
   30  per parcel for payment of current taxes and assessments on real
   31  property or tangible personal property as long as such payment
   32  is made prior to the date of delinquency. The remaining amount
   33  of tax due, when paid, must be paid in full.
   34         (3)Each partial payment, less a $10 processing fee payable
   35  to the tax collector, shall be credited to the tax account. A
   36  partial payment is not eligible for any applicable discount set
   37  forth in s. 197.162, Florida Statutes. The taxpayer has the
   38  responsibility to ensure that the remaining amount due is paid.
   39         (4)Pursuant to s. 197.343, Florida Statutes, the tax
   40  collector shall prepare and mail at least one notice with the
   41  balance due. The tax collector shall mail the notice in the form
   42  as he or she considers proper and necessary or as may be
   43  required by rule of the department.
   44         (5)Any remaining balance that is not paid before April 1
   45  or the date of delinquency, becomes delinquent and shall be
   46  handled in the same manner as any other unpaid taxes.
   47         (6)At the tax collector’s discretion, an underpayment of
   48  $10 or less may be deemed a payment in full, rather than a
   49  partial payment.
   50         (7)A partial payment shall be distributed in equal
   51  proportion to all taxing districts and levying authorities
   52  applicable to that account.
   53         Section 2. Subsection (1) of section 197.343, Florida
   54  Statutes, is amended to read:
   55         197.343 Tax notices; additional notice required.—
   56         (1) An additional tax notice shall be mailed by April 30 to
   57  each taxpayer whose payment has not been received. The notice
   58  shall include a description of the property and the following
   59  statement: If the taxes for ......(year)...... on your property
   60  are not paid in full, a tax certificate will be sold for the
   61  delinquent these taxes, and your property may be sold at a
   62  future date. Contact the tax collector’s office at once.
   63         Section 3. The amendment to s. 196.192, Florida Statutes,
   64  made by section 2 of chapter 2008-193, Laws of Florida, shall
   65  operate retroactively to January 1, 2005.
   66         Section 4. This act shall take effect July 1, 2009.

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