Bill Text: FL H0281 | 2011 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Value Adjustment Boards

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2011-05-03 - Ordered enrolled -HJ 1101 [H0281 Detail]

Download: Florida-2011-H0281-Introduced.html

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HB 281

1	A bill to be entitled
2	An act relating to property taxation; amending s.
3	192.0105, F.S.; conforming the Taxpayer's Bill of Rights
4	to revisions made by this act; amending s. 194.171, F.S.;
5	requiring payment of a specified percentage of a tax bill
6	before an action contesting a tax assessment may be
7	brought in circuit court; conditioning suspension of
8	collection procedures upon payment of the specified
9	percentage; requiring a taxpayer refund or credit if final
10	disposition results in an amount owed that is less than
11	the amount paid; amending s. 197.162, F.S.; deleting
12	provisions relating to early payment discounts applicable
13	to a request for correction of a tax notice or a tax
14	notice resulting from a value adjustment board action;
15	amending s. 197.323, F.S.; requiring payment of a
16	specified percentage of a tax bill on or before a time
17	certain before issuance of a tax certificate or warrant
18	may be stayed pending final action of a value adjustment
19	board; requiring a taxpayer refund or credit if final
20	action results in an amount owed that is less than the
21	amount paid; providing an effective date.
22
23	Be It Enacted by the Legislature of the State of Florida:
24
25	Section 1.  Paragraph (b) of subsection (3) of section
26	192.0105, Florida Statutes, is amended to read:
27	192.0105  Taxpayer rights.-There is created a Florida
28	Taxpayer's Bill of Rights for property taxes and assessments to
29	guarantee that the rights, privacy, and property of the
30	taxpayers of this state are adequately safeguarded and protected
31	during tax levy, assessment, collection, and enforcement
32	processes administered under the revenue laws of this state. The
33	Taxpayer's Bill of Rights compiles, in one document, brief but
34	comprehensive statements that summarize the rights and
35	obligations of the property appraisers, tax collectors, clerks
36	of the court, local governing boards, the Department of Revenue,
37	and taxpayers. Additional rights afforded to payors of taxes and
38	assessments imposed under the revenue laws of this state are
39	provided in s. 213.015. The rights afforded taxpayers to assure
40	that their privacy and property are safeguarded and protected
41	during tax levy, assessment, and collection are available only
42	insofar as they are implemented in other parts of the Florida
43	Statutes or rules of the Department of Revenue. The rights so
44	guaranteed to state taxpayers in the Florida Statutes and the
45	departmental rules include:
46	(3)  THE RIGHT TO REDRESS.-
47	(b)  The right, upon filing a challenge in circuit court
48	and paying at least 75 percent of the current tax bill which the
49	taxpayer admits taxes admitted in good faith to be owing, to be
50	issued a receipt and have suspended all procedures for the
51	collection of taxes until the final disposition of the action
52	(see s. 194.171(3)).
53	Section 2.  Subsection (3) of section 194.171, Florida
54	Statutes, is amended to read:
55	194.171  Circuit court to have original jurisdiction in tax
56	cases.-
57	(3)  Before an action to contest a tax assessment may be
58	brought, the taxpayer must shall pay to the collector at least
59	75 percent of the current tax bill that not less than the amount
60	of the tax which the taxpayer admits in good faith to be owing.
61	The collector shall issue a receipt for the payment, and the
62	receipt shall be filed with the complaint. Notwithstanding the
63	provisions of chapter 197, payment of at least 75 percent of the
64	current tax bill the taxes the taxpayer admits to be due and
65	owing and the timely filing of an action pursuant to this
66	section shall suspend all procedures for the collection of taxes
67	prior to final disposition of the action. If, as a result of
68	final disposition, it is determined that the taxpayer owes less
69	than 75 percent of the current tax bill, then the difference
70	between the amount paid and the amount owed, including any
71	applicable discount under s. 197.162, shall be refunded or
72	credited to the taxpayer.
73	Section 3.  Section 197.162, Florida Statutes, is amended
74	to read:
75	197.162  Discounts; amount and time.-On all taxes assessed
76	on the county tax rolls and collected by the county tax
77	collector, discounts for early payment thereof shall be at the
78	rate of 4 percent in the month of November or at any time within
79	30 days after the mailing of the original tax notice; 3 percent
80	in the month of December; 2 percent in the following month of
81	January; 1 percent in the following month of February; and zero
82	percent in the following month of March or within 30 days prior
83	to the date of delinquency if the date of delinquency is after
84	April 1. When a taxpayer makes a request to have the original
85	tax notice corrected, the discount rate for early payment
86	applicable at the time the request for correction is made shall
87	apply for 30 days after the mailing of the corrected tax notice.
88	A discount shall apply at the rate of 4 percent for 30 days
89	after the mailing of a tax notice resulting from the action of a
90	value adjustment board. Thereafter, the regular discount periods
91	shall apply. For the purposes of this section, when a discount
92	period ends on a Saturday, Sunday, or legal holiday, the
93	discount period shall be extended to the next working day, if
94	payment is delivered to a designated collection office of the
95	tax collector.
96	Section 4.  Subsection (2) of section 197.323, Florida
97	Statutes, is amended to read:
98	197.323  Extension of roll during adjustment board
99	hearings.-
100	(2)  A tax certificate or warrant may shall not be issued
101	under s. 197.413 or s. 197.432 with respect to delinquent taxes
102	on real or personal property for the current year if a petition
103	currently filed with respect to such property has not received
104	final action by the value adjustment board and at least 75
105	percent of the current tax bill has been paid to the tax
106	collector on or before March 31. If, as a result of final
107	action, it is determined that the taxpayer owes less than 75
108	percent of the current tax bill, then the difference between the
109	amount paid and the amount owed, including any applicable
110	discount under s. 197.162, shall be refunded or credited to the
111	taxpayer.
112	Section 5.  This act shall take effect July 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.