Agenda 08/08/2023 Item #16K2 (To authorize application for tax deeds for 5 County held tax certificates)16. K.2
08/08/2023
EXECUTIVE SUMMARY
Recommendation to authorize application for tax deeds for five (5) County -held tax certificates and the
forwarding of a written notice to proceed with tax deed applications to the Tax Collector.
OBJECTIVE: That the Board of County Commissioners (Board) authorizes the County's application for tax
deeds for a total of five (5) County -held tax certificates, pursuant to § 197.502(3), Fla. Stat., and authorizes the
forwarding of a written notice to proceed with tax deed applications to the Tax Collector.
CONSIDERATIONS: As fully outlined in the attached memorandum, the Board is statutorily required to provide
the Tax Collector with a written notice to proceed in order to initiate applications for tax deeds for all tax
certificates held by the County, except deferred payment tax certificates. Pursuant to § 197.502(3), Fla. Stat., the
County must make application for tax deeds on all properties with an assessed value of more than $5,000.00.
Section 197.502(3), Fla. Stat., however, gives the County the discretion to apply for tax deeds on those properties
assessed at less than $5,000.00.
The County currently holds one (1) 2018 tax -year certificate and (4) 2020 tax -year certificates which are eligible
for tax deed application. The 2018 tax certificate and one (1) of the 2020 tax -year certificates are for the same
property; thus, only a total of four (4) properties are involved. Of the above -referenced four (4) properties, all four
(4) assessed at less than $5,000.00 and all four (4) are limited to oil, gas and mineral rights. As such, tax deed
applications on these four (4) properties are discretionary with the County. The assessed values of the four (4)
properties assessing range from $613.00 to $875.00 while the unpaid real estate taxes per property range from
$61.21 to $96.49.
Amendments to Chapter 197, Fla. Stat., during the 2018 Legislative Session (HB 1383), require the costs associated
with the tax deed application process, which includes application through issuance of a tax deed, to be paid at time
of application. The Tax Collector's Office has advised that costs remain $1,125.00 per property. A memorandum
itemizing the fees and costs is attached.
Should the County make application on all four (4) properties, the funds due at time of application would be
$4,500.00. All unused fees paid in advance will be refunded, and some of the tax certificates may be redeemed
before the County completes the tax deed application process.
The Board has been and will continue to be reimbursed for all costs and delinquent taxes and interest on all County
tax certificates when the property is sold at public sale. It is important to note that the County recovers not only the
specific year of taxes when a tax deed is sold, but also all subsequent years of taxes for those properties (since it is a
requirement of the sale) plus interest at the rate of 18% on the delinquent taxes. For example, if taxes are
delinquent for 2018 and 2019, the minimum bid at the tax deed sale will include the taxes for both years, even
though the County had only initiated the notice to proceed for the 2019 tax certificate and therefore, as indicted
above, even though there are five (5) total certificates only four (4) properties are involved. However, there exists
the possibility of no bidders at the tax sale in which event no sale is made, and the property is placed on a list
entitled "Lands Available for Taxes." The County recovers none of its costs until the property is purchased. The
County may, during the ninety (90) days after the public sale, purchase the property. If the property is not
purchased within three (3) years after the date the property was offered for public sale, title to the property will
escheat to the County and all tax certificates and liens will be canceled.
FISCAL IMPACT: Sufficient funding for tax deed applications is provided in the General Fund (0001), cost
center 1030100. If the Board decides to take all four (4) County tax certificates to tax deed sale, the total
application costs will be $4,500.00. All unused fees paid in advance will be refunded once the tax deed is sold or
redeemed.
LEGAL CONSIDERATIONS: This item was prepared by the County Attorney's Office and approved as to form
and legality. Majority support is required for Board approval. -RTT
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16. K.2
08/08/2023
GROWTH MANAGEMENT IMPACT: None.
RECOMMENDATION: That the Board of County Commissioners authorizes a notice to proceed to the Tax
Collector for four (4) tax deed applications for all five (5) County -held 2018 and 2020 tax -year certificates.
PREPARED BY: Ronald T. Tomasko, Assistant County Attorney
ATTACHMENT(S)
1. Memorandum 2018_2020 tax certificates (DOCX)
2. Letter from County Tax Collector (PDF)
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16. K.2
08/08/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.K.2
Doc ID: 26205
Item Summary: Recommendation to authorize application for tax deeds for five (5) County -held tax certificates
and the forwarding of a written notice to proceed with tax deed applications to the Tax Collector.
Meeting Date: 08/08/2023
Prepared by:
Title: — County Attorney's Office
Name: Madison Bird
07/25/2023 2:05 PM
Submitted by:
Title: County Attorney — County Attorney's Office
Name: Jeffrey A. Klatzkow
07/25/2023 2:05 PM
Approved By:
Review:
Community & Human Services
County Attorney's Office
County Attorney's Office
Office of Management and Budget
Office of Management and Budget
County Manager's Office
Board of County Commissioners
Maggie Lopez Additional Reviewer Completed 08/01/2023 8:38 AM
Ronald Tomasko Level 2 Attorney of Record Review Completed 08/01/2023 8:55 AM
Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/01/2023 9:13 AM
Blanca Aquino Luque Level 3 OMB Gatekeeper Review Completed 08/01/2023 11:19 AM
Agnieszka Chudy Additional Reviewer
Amy Patterson Level 4 County Manager Review
Geoffrey Willig Meeting Pending
Completed 08/01/2023 1:51 PM
Completed 08/02/2023 11:52 AM
08/08/2023 9:00 AM
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16. K.2.a
MEMORANDUM
DATE: July 24, 2023
TO: Board of County Commissioners
FROM: Ronald T. Tomasko, Assistant County Attorney
RE: County -Held Tax Certificates; August 8, 2023 BCC Agenda
Real estate taxes are payable on November 1 of each year and, if not paid by April 1 of the next
year, the taxes become delinquent. The Tax Collector, after publication of the Delinquent Tax
List, conducts a sale of tax certificates on the delinquent tax parcels. Section 197.432, Fla. Stat.,
provides that if there is no buyer of a tax certificate, the tax certificate is issued (struck) to the
County at the maximum rate of interest (18%).
Section 197.502, Fla. Stat., states that the County shall make application for a tax deed on all
certificates on properties with an assessed value of $5,000.00 or more two (2) years after April 1
of the year of issuance of the certificates, or as soon thereafter as is reasonable. Florida Statutes
also sets forth a limitation on liens of tax celificates and provides that after the expiration of
seven (7) years from the date of issuance of a tax certificate, if a tax deed has not been applied for
and there is no other administrative or legal proceeding, including a bankruptcy, of record, the tax
certificate shall be null and void and the Tax Collector shall cancel the tax certificate.
The Collier County Tax Collector has notified the Board of County Commissioners, pursuant to
Section 197.502, Florida Statutes, of all tax certificates held in the name of the County that were
eligible for the County's application for tax deed (a copy of the printout is attached). The County
currently holds three (1) 2018 tax -year certificates and four (4) 2020 tax -year certificates which
are eligible for tax deed application. The 20 18 tax -year certificate and one of
t h e Four (4) 2020 tax -year certificates are for the same property; thus, four (4) properties are
involved. Of the above -referenced four (4) properties, all four (4) are for properties assessed at
less than $5,000.00 and are limited to oil, gas and mineral rights. As such, tax deed application
on these properties is discretionary with the County.
It is recommended that the Board of County Commissioners authorize tax deed applications for
the four (4) properties that have 2018 and/or 2020 tax -year certificates presently held by the
County.
The statutory procedure for the County to apply for a tax deed is as follows:
a) The Tax Collector gives notice to the Board of all tax certificates held by the County, which
are now subject to tax deed application.
b) The Board of County Commissioners gives a written notice to proceed to the Tax Collector to
initiate an "Application for Tax Deed" (Form DR-512) for the tax certificates held by the
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16. K.2.a
July 24, 2023
Board of County Commissioners
County -Held Tax Certificates
Page 2
County, accompanied by a check in the amount $4,500.00 ($1,125.00 per property) to fund
the costs and fees described below:
!) Tax Collector - $250.00 per parcel for title search.
2) Tax Collector's application fee - $75.00 per parcel.
3) Clerk - fees for processing the application after the Tax Collector completes the title
search. This includes costs for processing, advertising, certified letters, Sheriff's service,
and recording. These fees are estimated at $800.00 and are paid at time of application.
Any unused portion of the $800.00 will be refunded once the sale or redemption of the
Tax Deed is complete.
Total fees per parcel are approximately $1,125.00.
c) The Tax Collector files the application for tax deed with the Clerk on behalf of the County.
d.) The Tax Collector prepares and furnishes to the Clerk for each parcel a certificate showing a
list of all tax ce I ificates held by individuals, all County -held tax certificates, all omitted years'
taxes and the interest earned by each tax certificate or omitted years' taxes as of the date of the
tax deed application.
e.) Upon receipt of a completed tax deed application, the Tax Collector shall have an abstract for
title search made which provides the ownership and encumbrance reports for a minimum of
twenty (20) years for each parcel, a list of all tax certificates and omitted years' taxes on each
parcel, and the names and addresses of all persons or firms that the Clerk is required to notify
prior to the tax deed sale.
f.) Delivery and posting of notices of the tax deed sale.
g.) A public tax deed sale is then held:
I) A tax deed is issued immediately upon receipt of full payment of all applicable fees, costs,
the amount of taxes owed, interest on the taxes, and all Tax Collector's fees.
2) If no bids are received at the tax deed sale, the property is entered on a list entitled "Lands
Available for Taxes."
3) After ninety (90) days, the County can purchase those properties on the list of Lands
Available for Taxes for the opening bid amount.
4) If the property on the list of Lands Available for Taxes is not purchased after 3 years, the
land then escheats to the County and becomes County property.
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16. K.2.a
July 24,2023
Board of County Commissioners
County -Held Tax Celtificates
Page 3
h.) The Clerk immediately disburses the monies collected from the tax deed sale to the Tax
Collector. The Tax Collector then issues a check to the Board of County Commissioners for
reimbursement of the costs and the taxes recovered less the Tax Collector's fee, plus the 18%
interest on the tax certificates.
The Board of County Commissioners should take appropriate action to provide the Tax Collector
with a written notice to proceed by making applications for tax deeds for all eligible 2018 and
2020 tax -year County -held tax certificates.
RTT
Attachment
cc: Rob Stoneburner, Tax Collector
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16. K.2.b
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Collier County Tax Collector
JULY 5, 2023
BOARD OF COUNTY COMMISSIONERS
HONORABLE RICK LOCASTRO
COLLIER COUNTY GOVERNMENT CENTER
HARMON TURNER BUILDING
NAPLES, FLORIDA 34112
DEAR CHAIRMAN LOCASTRO:
CFC
FLORIDA STATUTE 197.502 STATES THAT THE COUNTY 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, EXCEPT DEFERRED PAYMENT TAX CERTIFICATES, AND MAY APPLY FOR TAX
DEEDS ON THOSE CERTIFICATES ON PROPERTY VALUED AT LESS THAN $5,000 ON THE PROPERTY
APPRAISER'S MOST RECENT ASSESSMENT ROLL TWO YEARS AFTER APRIL 1ST OF THE YEAR OF ISSUANCE
OF THE CERTIFICATES OR AS SOON THEREAFTER AS IS REASONABLE. A SUMMARY OF TAX
CERTIFICATES SO INVOLVED AS OF JULY 5, 2023 FOLLOWS:
2019 CERTIFICATES - TAX YEAR 2018
INITIALLY ISSUED - JUNE, 2019
OUT OF BANKRUPTCY - ISSUED JUNE,2019
REDEMPTIONS, CANCELLATIONS & T.D.A'S
2020 CERTIFICATES - TAX YEAR 2019
376 $ 29,772.08
(374) $ (29,745.76)
2 26.32
INITIALLY ISSUED - JUNE 2020 222 $ 14,562.74
OUT OF BANKRUPTCY - ISSUED JUNE,2020
REDEMPTIONS, CANCELLATIONS & T.D.A'S (221) $ (14,522.30)
1 $ 40.44
3291 E. Tamiami Trail, Naples, FL. 34112-5758
Phone 239-252-8171 colliertaxcollector.com
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2021 CERTIFICATES - TAX YEAR 2020
INITIALLY ISSUED - JUNE 2021
OUT OF BANKRUPTCY - ISSUED JUNE, 2021
REDEMPTIONS, CANCELLATIONS & T.D.A'S
SINCERELY,
ROB STONEBURNER, TAX COLLECTOR
COLLIER COUNTY, FLORIDA
RS/KAB
CC: JEFF KLATZKOW - COUNTY ATTORNEY
107 $ 10,511.29
(103) $ (10,348.37)
4
162.92
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