Miami-Dade
Legislative Item File Number: 080227 |
Printable PDF Format Clerk's Official Copy |
File Number: 080227 | File Type: Resolution | Status: Adopted | ||||||
Version: 0 | Reference: R-365-08 | Control: Board of County Commissioners | ||||||
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Requester: NONE | Cost: | Final Action: 4/8/2008 | ||||||
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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 | 4/8/2008 | 11A12 | Adopted | P | |||
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Budget and Finance Committee | 3/11/2008 | 2D | Forwarded to BCC with a favorable recommendation | P | |||
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County Attorney | 2/13/2008 | Referred | Budget and Finance Committee | 3/11/2008 | |||
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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. | ||||||
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County Attorney | 1/23/2008 | Assigned | Jess M. McCarty | ||||
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County Attorney | 1/23/2008 | Referred | Budget and Finance Committee | 2/12/2008 | |||
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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, 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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