Bill Text: FL H0281 | 2011 | Regular Session | Comm Sub

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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-Comm_Sub.html

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CS/CS/HB 281

1	A bill to be entitled
2	An act relating to value adjustment boards; requiring a
3	petitioner challenging ad valorem taxes before the value
4	adjustment board to pay a specified percentage of the
5	taxes by a certain date; requiring the board to deny the
6	petition if the required amount of taxes is not timely
7	paid; requiring the payment of interest on certain unpaid
8	taxes; amending s. 197.162, F.S.; deleting a provision
9	providing for a discount for ad valorem taxes paid within
10	30 days after the mailing of a tax notice resulting from
11	the action of a value adjustment board; providing an
12	effective date.
13
14	Be It Enacted by the Legislature of the State of Florida:
15
16	Section 1.  Partial payment of ad valorem taxes;
17	proceedings before value adjustment board.-
18	(1)  A petitioner before the value adjustment board who
19	challenges an assessment of property or the denial of a
20	classification or an exemption must pay all of the non-ad
21	valorem assessments and make a partial payment of at least 50
22	percent of the ad valorem taxes before April 1 of the year in
23	which the payment is due, less the applicable discount under s.
24	197.162, Florida Statutes. The value adjustment board must deny
25	the petition if the required payment is not made by that date.
26	(2)  If the value adjustment board determines that the
27	petitioner owes ad valorem taxes in excess of the amounts paid,
28	the unpaid amount accrues interest at the rate of 12 percent per
29	year from April 1 of the year in which the payment was due.
30	Section 2.  Section 197.162, Florida Statutes, is amended
31	to read:
32	197.162  Discounts; amount and time.-On all taxes assessed
33	on the county tax rolls and collected by the county tax
34	collector, discounts for early payment thereof shall be at the
35	rate of 4 percent in the month of November or at any time within
36	30 days after the mailing of the original tax notice; 3 percent
37	in the month of December; 2 percent in the following month of
38	January; 1 percent in the following month of February; and zero
39	percent in the following month of March or within 30 days prior
40	to the date of delinquency if the date of delinquency is after
41	April 1. When a taxpayer makes a request to have the original
42	tax notice corrected, the discount rate for early payment
43	applicable at the time the request for correction is made shall
44	apply for 30 days after the mailing of the corrected tax notice.
45	A discount shall apply at the rate of 4 percent for 30 days
46	after the mailing of a tax notice resulting from the action of a
47	value adjustment board. Thereafter, the regular discount periods
48	shall apply. For the purposes of this section, when a discount
49	period ends on a Saturday, Sunday, or legal holiday, the
50	discount period shall be extended to the next working day, if
51	payment is delivered to a designated collection office of the
52	tax collector.
53	Section 3.  This act shall take effect July 1, 2011.

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