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County Administrator's Report 11. 18.
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| BCC Regular Meeting |
Budget & Finance Consent |
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| 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 any of the 96 properties having County-held Tax Certificates set expire on June 1, 2019, that remain unpaid at the time of application. (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 96 Tax Deed Applications is $71,232.
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 the 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: |
This recommendation was dropped at the April 4, 2019 Board of County Commissioners Meeting pending departmental review of the Tax Deed Application List to determine County need.
The County currently holds tax certificates on each property referenced in the provided 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 96 tax deed applications is $71,232. Funds are available in the General Fund (001), Cost Center 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. |
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