THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE RECORDS, TAXES AND TREASURY DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTION.
In balancing and closing the annual Tax Roll each year, there are a certain number of tax bills that have not been collected. These tax bills cannot be collected because of business closure where no assets remain to be attached, assets were auctioned but the revenue from the auction did not cover the outstanding delinquency (Section 197.492 Florida Statutes) or after five year following the date the tax became delinquent (Section 95.091 Florida Statutes). Some accounts were also deemed exempt from taxation and need removal from the roll, while others cannot be collected due to reasons such as a declaration of bankruptcy, outstanding litigation, or receivership. Neither the Tax Collector nor the Property Appraiser may remove these items from the Tax Roll without notification to the Board of County Commissioners to ensure the entry of those reductions in the Tax Roll in the public records.
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