Miami-Dade Legislative Item
File Number: 080227
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File Number: 080227 File Type: Resolution Status: Adopted
Version: 0 Reference: R-365-08 Control: Board of County Commissioners
File Name: DELINQUENT TANGIBLE PERSONAL PROPERTY TAXES Introduced: 1/23/2008
Requester: NONE Cost: Final Action: 4/8/2008
Agenda Date: 4/8/2008 Agenda Item Number: 11A12
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 4/8/2008 11A12 Adopted P

Budget and Finance Committee 3/11/2008 2D Forwarded to BCC with a favorable recommendation P

County Attorney 2/13/2008 Referred Budget and Finance Committee 3/11/2008

Budget and Finance Committee 2/12/2008 2E No Action Taken
REPORT: Assistant County Attorney Jess McCarty read the foregoing proposed resolution into the record. Commissioner Sosa questioned whether the County had previously contracted with a private attorney to collect delinquent taxes. Mr. Fernando Casamayor, Tax Collector, responded that the County had not previously used private counsel to collect delinquent taxes; Florida State Statute did not allow that method of tax collection. Responding to Commissioner Sosa’s question concerning the delinquent taxes coming back to the County, Mr. Casamayor noted similar legislation that had been proposed at the Florida Legislature would allow the collection agent to add a premium of up to 18 percent of the delinquent taxes to fund collection activities, and this method of tax collection would have no fiscal impact to the County. He pointed out, presently, the County’s only method to collect taxes was to seize and sell the property. Following further questions from Chairman Martinez regarding the value of delinquent taxes in the County, Chairman Martinez called for a motion. Assistant County Attorney Jess McCarty apprised the Committee that no action was equivalent to deferring this proposed resolution to the next Committee meeting.

County Attorney 1/23/2008 Referred Budget and Finance Committee 2/12/2008

County Attorney 1/23/2008 Assigned Jess M. McCarty

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 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.



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