Title: Sales of Tax Certificates for Unpaid Taxes

Summary: Prohibiting a bidder from placing multiple bids during the sale of certain tax certificates by a tax collector, etc.

Full Text:
An act relating to sales of tax certificates for unpaid taxes; amending s. 197.432, F.S.; prohibiting a bidder from placing multiple bids during the sale of certain tax certificates by a tax collector; providing penalties; reenacting ss. 190.024 and 197.263(5), F.S., relating to tax liens and a change in ownership or use of property, respectively, to incorporate the amendment made to s. 197.432, F.S., in references thereto; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (6) of section 197.432, Florida Statutes, is amended to read: 197.432 Sale of tax certificates for unpaid taxes.  (6) Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter. The tax collector shall accept bids in even increments and in fractional interest rate bids of one-quarter of percent only. An individual bidder or corporate bidder shall submit only one bid for each certificate and may not use multiple federal employer identification numbers to submit multiple bids. A bidder who violates this protocol shall be barred from bidding in any county tax certificate sales for consecutive years following identification and verification of the bidding violation. If multiple bidders offer the same lowest rate of interest, the tax collector shall determine the method of selecting the bidder to whom the certificate will be awarded. Acceptable methods include the bid received first or use of a random-number generator. If a certificate is not purchased, the certificate shall be struck to the county at the maximum rate of interest allowed by this chapter. Section 2. For the purpose of incorporating the amendment made by this act to section 197.432, Florida Statutes, in a reference thereto, section 190.024, Florida Statutes, is reenacted to read: 190.024 Tax liens. All taxes of the district provided for in this act, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney s fee fixed by the court and taxed as a cost in the action brought to enforce payment, shall, from January for each year the property is liable to assessment and until paid, constitute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the district for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent district taxes or installments of district taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of ss. 194.171, 197.122, 197.333, and 197.432 shall be applicable to district taxes with the same force and effect as if such provisions were expressly set forth in this act. Section 3. For the purpose of incorporating the amendment made by this act to section 197.432, Florida Statutes, in a reference thereto, subsection (5) of section 197.263, Florida Statutes, is reenacted to read: 197.263 Change in ownership or use of property.  (5) If deferred taxes, interest, and assessments become delinquent, the tax collector shall sell a tax certificate for the delinquent taxes, interest, and assessments in the manner provided by s. 197.432. Section 4. This act shall take effect July 1, 2015.