Miami-Dade Legislative Item
File Number: 092355
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File Number: 092355 File Type: Resolution Status: Adopted
Version: 0 Reference: R-1083-09 Control: Board of County Commissioners
File Name: URGING FOR PROVIDING TAX COLLECTORS WITH TOOLS TO COLLECT Introduced: 8/18/2009
Requester: NONE Cost: Final Action: 9/1/2009
Agenda Date: 9/1/2009 Agenda Item Number: 11A14
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
  TAX COLLECTOR
  URGING
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 9/1/2009 11A14 Adopted P

County Attorney 8/18/2009 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 collection firm 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 authorizing the tax collector to contract with a private collection firm to collect delinquent personal property taxes and 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 authorizes and directs that the 2010 State Legislative Package be amended to include this item.



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