Miami-Dade
Legislative Item File Number: 092355 |
Printable PDF Format Clerk's Official Copy |
File Number: 092355 | File Type: Resolution | Status: Adopted | ||||||||||
Version: 0 | Reference: R-1083-09 | Control: Board of County Commissioners | ||||||||||
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Requester: NONE | Cost: | Final Action: 9/1/2009 | ||||||||||
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Sunset Provision: No | Effective Date: | Expiration Date: |
Registered Lobbyist: | None Listed |
Legislative History |
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Acting Body | Date | Agenda Item | Action | Sent To | Due Date | Returned | Pass/Fail |
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Board of County Commissioners | 9/1/2009 | 11A14 | Adopted | P | |||
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County Attorney | 8/18/2009 | Assigned | Jess M. McCarty | ||||
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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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