Agenda

Back to Calendar Return

County Administrator's Report 13. 19.

BCC Regular Meeting

Budget & Finance Consent

Meeting Date:	04/04/2019
Issue: Tax Deed Application for Property Having County-Held Tax Certificates Set to Expire June 1, 2019
From:	STEPHAN HALL
Department:	Asst County Administrator
CAO Approval:

RECOMMENDATION:

Recommendation Concerning Tax Deed Application for Property Having County-Held Tax Certificates Set to Expire June 1, 2019 - Stephan Hall, Budget Manager, Management and Budget Services

That the Board approve the Application for Tax Deed List for 96 properties having County-held Tax Certificates set to expire on June 1, 2019. (See provided list.) The Tax Deed Application fee is $742 per parcel. The County must deposit fees with the Tax Collector, in the amount of $275 per parcel, and with the Clerk of the Circuit Court, in the amount of $467 per parcel. The total cost for these Tax Deed Applications is $71,232. The parcels that are the subject of this Recommendation are provided as backup.

Tax Certificates are sold annually, through an online Tax Certificate sale, for delinquent real estate taxes. If taxes remain unpaid, the Certificate holder may file a Tax Deed Application with the Tax Collector's Office two years after the date of delinquency. If not redeemed, the property may be sold at a public auction conducted by the Clerk of the Circuit Court. Florida Statute 197.502(3) provides that the County in which the property described in the Certificate is located shall apply for a tax deed on all County-held Certificates on property valued at $5,000 or more on the Property Appraiser's most recent assessment roll, and may apply for tax deeds on Certificates on property valued at less than $5,000 on the Property Appraiser's most recent assessment roll. There are seven of the subject properties valued at $5,000 or above, and the remainder are valued below $5,000. The County has held a Tax Certificate on each of these parcels for almost seven years, and the Certificates are set to expire on June 1, 2019. This is the County's last chance to attempt to collect on these delinquent taxes.

[Funding Source: Fund 001, General Fund, Cost Center 110201]

BACKGROUND:

The County currently holds tax certificates on each property referenced in the attached list. Florida Statute 197.502(3) provides that the County in which the property described in the certificate is located shall apply for a tax deed on all County-held certificates on property valued at $5,000 or more on the Property Appraiser's most recent assessment roll, and may apply for tax deeds on certificates on property valued at less than $5,000 on the Property Appraiser's most recent assessment roll. The Tax Deed Application fees total $742 per parcel. (Tax Collector: title search $200 and application fee $75; Clerk of the Circuit Court: Clerk/Real Auction fee $130, sheriff $120, legal advertisement $200, and Recording of Notice of Application / prep fee $17).

In addition to all other required notices, the property owners were mailed a first class notice by Management and Budget Services notifying them that the property could be subject to public auction if taxes/assessments are not paid. None of the subject properties listed are homesteaded.

BUDGETARY IMPACT:

The total cost for these tax deed applications is $71,232. Funds are available in the General Fund (001), 110201.

LEGAL CONSIDERATIONS/SIGN-OFF:

This process is in compliance with Florida Statute 197.502(3).

PERSONNEL:

N/A

POLICY/REQUIREMENT FOR BOARD ACTION:

N/A

IMPLEMENTATION/COORDINATION:

Notification and payment will be made to the Tax Collector's Office and the Clerk of the Circuit Court.

Attachments
Tax Deed Application List