Broward County Commission Regular Meeting


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AI-28518 18.       
Meeting Date: 03/05/2019  
Director's Name: George Tablack
Department: Finance & Administrative Services Division: Records, Taxes, and Treasury

Information
Requested Action
MOTION TO APPROVE escheating of three properties classified as Lands Available for Taxes to the Broward County Board of County Commissioners pursuant to Chapter 197.502, Florida Statutes.

ACTION:  (T-10:33 AM)  Approved.

VOTE:  8-0.  Commissioner Geller was not present.
Why Action is Necessary
This action is necessary pursuant to Chapter 197.502, Florida Statutes.
What Action Accomplishes
This action is a statutory remedy to the continued failure to pay ad valorem and non-ad valorem real estate taxes.
Is this Action Goal Related
Previous Action Taken

All three properties in the attached list had their respective tax certificate holders file a tax deed application, which caused the properties to be brought to auction. On all auctions attempted on or before April 15, 2015,  no buying bids were received.

Pursuant to Chapter 197.502, Florida Statutes, all three properties were struck to the respective tax deed applicants who had thirty days after the attempted sale to pay all additional taxes, costs, and fees. Each tax deed applicant refused to pay any additional taxes, costs, and fees due, and chose to let the properties turn into Lands Available for Taxes on July 23, 2015.

All three listed properties were made available for sale to the public under Lands Available for Taxes for three years following the date of auction.

Summary Explanation/Background
THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE RECORDS, TAXES, AND TREASURY DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTION.
 
Pursuant to Chapter 197.502, Florida Statutes, each of the three properties listed in Exhibit 1 had a tax deed application filed after at least two years from the date taxes became delinquent. The properties were then offered for sale at public tax deed auctions conducted on or before April 15, 2015, and  did not receive buying bids. Since there were no bids at auction, the properties were struck to the respective tax deed applicants. In each of these three cases, the tax deed applicants did not pay the additional taxes, costs, and fees due within 30 days of the attempted auction.

As a result of the applicants' actions the properties were then categorized as Lands Available for Taxes on July 23, 2015. While on the list of Lands Available for Taxes each of the three properties was made available for purchase to any person, the County, or any governmental unit for three years subsequent to the date of the last auction.
 
Since there were no purchases of the properties from the list of Lands Available for Taxes, three years after the day the properties were offered for public auction, in accordance with Florida Statutes, the properties escheat to the County in which the properties are located, free and clear.
Source of Additional Information
Thomas W. Kennedy, Director, Records, Taxes and Treasury Division, (954) 357-5777, tkennedy@broward.org

Fiscal Impact
Fiscal Impact/Cost Summary:
The three properties listed as Lands Available for Taxes have a total outstanding balance of $79,570.28 in unpaid delinquent real estate taxes. However, Broward County's portion of this outstanding balance is $19,892.57. Escheating these properties to the County is the statutory remedy to recover this loss.
Attachments
Exhibit 1 - List of LAFT Items


    

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