Miami-Dade Legislative Item
File Number: 082224
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File Number: 082224 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1070-08 Control: Board of County Commissioners
File Name: COLLECT ON DELINQUENT TANGIBLE PERSONAL PROPERTY TAXES Introduced: 7/14/2008
Requester: NONE Cost: Final Action: 10/7/2008
Agenda Date: 10/7/2008 Agenda Item Number: 11A17
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
  PROPERTY TAX
  TAX COLLECTOR
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 10/7/2008 11A17 Adopted P
REPORT: Commissioner Sosa questioned whether this proposed resolution would provide businesses with a forum to clarify any problems with delinquent property taxes. Ms. Rachel Baum, Director, Finance Department, noted this proposed resolution would provide a way to collect delinquent personal property taxes and to refer those taxes to an outside collection agency. Responding to Commissioner Sosa’s inquiry regarding who would pay for the tax collector to contract with a private attorney, Ms. Baum explained the attorney fee would be added to the delinquent taxes. Commissioner Sosa expressed concern that this proposed resolution would have a negative impact on small businesses. She questioned whether the County could assist small businesses. Mr. Geraldo Gomez, Special Administrative Officer 2, Tax Collector’s Office, noted the Tax Collector would make efforts to collect delinquent taxes before the case was turned over to the private attorney. He noted Florida State Statutes authorized tax payers to make partial payments of delinquent taxes. Commissioner Heyman pointed out the Tax Collector would contract with a private attorney to collect delinquent personal property taxes as a last resort. Hearing no other questions or comments, the Commission proceeded to vote.

Budget and Finance Committee 9/9/2008 2I Forwarded to BCC with a favorable recommendation P
REPORT: Assistant County Attorney Jess McCarty read the foregoing proposed resolution into the record. Commissioner Sosa expressed concern that this proposed resolution could have a negative impact on the business community. Commissioner Sosa asked Assistant County Attorney Jess McCarty to provide her with a report on this proposed resolution, which specifically explained why the Tax Collector needed to contract with a private attorney as well as the cost involved, and the impact the fee in this proposed resolution would have on businesses. Hearing no other questions or comments, the Committee proceeded to vote.

County Attorney 7/14/2008 Referred Budget and Finance Committee 9/9/2008

County Attorney 7/14/2008 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, Florida's imposes a tangible personal property tax on machinery, equipment, furniture, and the like owned or used by a business; and
WHEREAS, Tax Collectors in the State of Florida currently have the ability to seek a tax warrant and seize a delinquent business taxpayer's tangible personal property; and
WHEREAS, unfortunately business taxpayers sometimes sell or remove tangible personal property from the jurisdiction 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 by businesses 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 taxes on tangible personal property unpaid by businesses could be reduced if additional tools were made available by statute to Tax Collectors to collect them; and
WHEREAS, legislation has been filed the last few state legislative 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 from businesses 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 that businesses owe 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 2009 State Legislative Package.



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