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

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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 and 2007 regular sessions 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 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 2008 State Legislative Package.