Miami-Dade Legislative Item
File Number: 062008
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File Number: 062008 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1025-06 Control: County Commission
File Name: DELINQUENT TANGIBLE PERSONAL PROPERTY TAXES Introduced: 6/28/2006
Requester: NONE Cost: Final Action: 9/12/2006
Agenda Date: 9/12/2006 Agenda Item Number: 11A8
Notes: Title: RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION PROVIDING TAX COLLECTORS WITH ADDITIONAL TOOLS TO COLLECT ON DELINQUENT TANGIBLE PERSONAL PROPERTY TAXES
Indexes: LEGISLATURE
Sponsors: Sally A. Heyman, Prime Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 9/12/2006 11A8 Adopted P

Intergov., Recreation & Cultural Affairs Cmte. 7/12/2006 2B Forwarded to BCC with a favorable recommendation P
REPORT: Assistant County Attorney Monica Maldonado read the foregoing proposed resolution into the record. Chairwoman Heyman provided a brief report on the intent of the foregoing proposed resolution. Finance Department Tax Collector Ian Yordi noted at the end of every tax year, April 1st, the County had to submit petitions to the courts to issue warrants to recoup about 19 million dollars in tax money. He noted currently, approximately 18 to 19 million dollars in 2005 tangible personal property taxes were outstanding. He noted the outstanding taxes would be collected throughout the year. He spoke in support of this resolution. Mr. Yordi responded to questions from Commissioner Gimenez regarding the tools that this resolution would provide. Mr. Yordi also responded to questions from Commissioner Edmonson regarding collection of personal property taxes and the tools that this resolution would provide. Following further comments from Chairwoman Heyman regarding the intent of this resolution, Vice Chairman Moss asked the Tax Collector to provide clarification regarding the intent of Subsection (a) "making the owner of the property liable for the taxes due," as appears on handwritten page 4 within this proposed resolution. In response to Commissioner Moss’s question regarding whether uncollectible taxes had been written off in the past, Mr. Yordi noted an internal process was being structured to allow staff to submit recommendations to the Board to allow removal of uncollectible taxes from the tax roll. Discussion ensued regarding the success of tools to collect taxes in the Clerk of the Board. Mr. Yordi noted this resolution would allow the County to realize more tax revenues and provide taxing authorities with more general fund revenues. Following discussion regarding the County’s current tax collection ratio and "making the owner of the property liable for the taxes due" in the case of a publicly traded company, the Committee proceeded to vote on the foregoing proposed resolution. Chairwoman Heyman asked the Intergovernmental Affairs Director to place this proposed resolution on the list of legislative priorities for next year.

County Attorney 6/28/2006 Referred Intergov., Recreation & Cultural Affairs Cmte. 7/12/2006

County Attorney 6/28/2006 Assigned Jess M. McCarty 6/28/2006

Legislative Text


TITLE
RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS LEGISLATION PROVIDING TAX COLLECTORS WITH ADDITIONAL TOOLS TO COLLECT ON DELINQUENT TANGIBLE PERSONAL PROPERTY TAXES

BODY
WHEREAS, Tax Collectors in the State of Florida currently have the ability to seek a tax warrant and seize a delinquent taxpayer's tangible personal property; and
WHEREAS, unfortunately taxpayers sell or remove from the jurisdiction tangible personal property by the time the Tax Collector can obtain a court order to seize it in satisfaction of delinquent tangible personal property taxes; and
WHEREAS, millions of dollars of taxes on tangible personal property taxes go unpaid each year throughout the State of Florida; and
WHEREAS, an estimated $19 million in taxes on tangible personal property becomes delinquent and subject to the warrant and seizure collection process each year in Miami-Dade County alone; and
WHEREAS, these significant amounts of unpaid taxes on tangible personal property could be reduced if additional tools were made available by statute to Tax Collectors to collect them; and
WHEREAS, legislation was filed during the 2006 regular session, SB 1272 and HB 1609, that would have provided Tax Collectors additional tools to collect delinquent personal property taxes; and
WHEREAS, these bills were heard in committees, but did not pass; and
WHEREAS, such legislation would have improved the collection of delinquent tangible personal property taxes by making the owner of the property liable for the taxes due; authorizing the Tax Collector to contract with a private attorney to collect delinquent personal property taxes; and requiring delinquent taxpayers to pay the cost of collection rather than other taxpayers; and
WHEREAS, such legislation would help ensure that there is accountability and fairness in the collection process, and provide Tax Collectors access to the additional resources to efficiently and effectively pursue the collection of delinquent personal property taxes; and
WHEREAS, similar statutory collection authority has already been provided to cities, counties and most recently the Clerks of Courts as part of the Article V implementation,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the Florida Legislature to pass legislation during the 2007 regular session that would improve the collection of delinquent tangible personal property taxes owed to the County by:
(a) Making the owner of the property liable for the taxes due;
(b) Authorizing the Tax Collector to contract with a private attorney to collect delinquent personal property taxes; and
(c) Requiring delinquent taxpayers to pay the cost of collection rather than other taxpayers.
Section 2. Directs the Clerk of the Board to transmit a certified copy of this resolution to the Governor, Senate President, House Speaker, and the Chair and Members of the Miami-Dade County State Legislative Delegation.
Section 3. Directs the County's state lobbyists to advocate for the passage of legislation as set forth in Section 1 above, and directs the Office of Intergovernmental Affairs to include this item in the 2007 State Legislative Package.



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