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Ordinance 2003-02ORDINANCE NO. 03- 0 2 AN ORDINANCE AMENDING ORDINANCE NO. 99- 85, SECTION 126-2, CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY, FLORIDA, PROVIDING FOR THE RETURN OR DESTRUCTION OF TAXPAYER DOCUMENTS, SWORN STATEMENTS BY TAXPAYERS AND RANDOM AUDITS BY THE PROPERTY APPRAISER; PROVIDING FOR IMPOSITION OF PENALTIES AND LIENS; PROVIDING FOR INCLUSION IN CODE OF LAWS AND ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, in 1999 the Florida Legislature created Section 196.075, Florida Statutes, providing that in accordance with Section 6(f), Art. IV of the State Constitution, the Board of County Commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an additional homestead exemption of up to $25,000 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000; and WHEREAS, the Collier County Board of County Commissioners desires to provide this benefit to the residents of Collier County who meet the qualifying criteria and has adopted Ordinance 99-85 to allow this additional homestead exemption; and WHEREAS, in 2002 the Florida Legislature amended Section 196.075 to provide for the return and destruction of documents submitted by the taxpayer and the submittal of a sworn statement by the taxpayer, to authorize random audits and release of tax information from the Internal Revenue Service to the property appraiser, and to impose penalties, interest and liens; and WHEREAS, the Collier County Board of County Commissioners desires to amend its ordinance so as to incorporate these new legislative changes. NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: SECTION ONE: AMENDMENT TO SECTION FIVE OF COLLIER COUNTY ORDINANCE NO. 99-85, SECTION 126-2 OF THE CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY, FLORIDA. 1 Words underlined are added; words girt:ok tkrc. ug~ are deleted. Section Five of Collier County Ordinance No. 99~85, Section 126-2 of the Code of Laws and Ordinances of Collier County, Florida, is amended to read as follows: SECTION FIVE: ELIGIBILITY AND APPLICATION The exemption applies only to taxes levied by the Board of County Commissioners of Collier County, Florida, including dependent special districts and municipal service taxing units. Those persons entitled to the homestead exemption in Section 196.031, Florida Statutes, may apply for and receive an additional homestead exemption as provided herein. The taxpayer claiming the exemption is required to annually submit to the property appraiser, not later than March 1, a sworn statement of household income on a form prescribed by the Department of Revenue. Copies of any federal income tax returns' for the prior year, any wage and earnings statements (W-2 forms), any request for an extension of time to file returns, and any other documents required by the Department, for each member of the household, must be submitted ~ for inspection by the property appraiser. The taxpayer's sworn statement shall attest to the accuracy of the ~ documents and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for renewal of an exemption unless requested by the property appraiser. Upon inspection of the documents by the property appraiser, .they shall be returned to the taxpayer or destroyed. The property appraiser is authorized to generate random audits of taxpayer's sworn statements to ensure the accuracy of the household income reported. If selected for an audit, a taxpayer shall complete Internal Revenue Service Form 8821 or 4506, authorizing the Internal Revenue Service to release tax information to the property appraiser. All reviews in accordance with this section shall be completed before June I suc-h-c-opi~. The property appraiser may not grant or renew the exemption if wRSc,'..'t the required documentation requested is not provided. 2 Words underlined are added; words struc?, t~rm:g~ are deleted. SECTION TWO: AMENDMENT TO COLLIER:COUNTY ORDINANCE NO. 99-85, SECTION 126-2 OF THE CODE OF LAWS AND ORDINANCES OF COLLIER COUNTY, FLORIDA, TO ADD SECTION SIX ENTITLED "IMPOSITION OF PENALTIES AND LIENS." Collier County Ordinance No. 99-85, Section 126-2 of the Code of Laws and Ordinances of Collier County, Florida, is amended to read as follows: SECTION SIX: IMPOSITION OF PENALTIES AND LIENS If the property appraiser determines that for any year within the immediate prior ten years a person who was not entitled to the additional homestead exemption was granted such an exemption, the property appraiser will serve upon the property owner a notice of intent to record in the public records of Collier County a notice of tax lien against any property owned by that person in this County. The property must be identified on the notice of tax lien. Any property that is owned by the taxpa~/er and is located in the State of Florida is subject to the taxes exempted by the improper grant of the homestead exemption. In addition to the taxes, a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum will be assessed. If such an exemption was improperly granted as a result of a clerical mistake or an omission by the property appraiser, the person who improperly received the exemption may not be subject to the assessment of the penalty or interest. Before such a lien may be filed, the owner must be given a thirty (30) day period within which to pay the taxes, penalties and interest. Such a lien is subject to the procedures and provisions set forth in s. 196.161(3), Fla. Stat. SECTION THREE: INCLUSION IN THE CODE OF LAWS AND ORDINANCE. The provisions of this Ordinance shall become and be made a part of the Code of Laws and Ordinances of Collier County, Florida. The sections of the Ordinance may be renumbered or re-lettered to accomplish such, and the word "ordinance" may be changed to "section," "article," or any other appropriate word. SECTION FOUR: CONFLICT AND SEVERABILITY In the event this Ordinance conflicts with any other Ordinance of Collier County or other applicable law, the more restrictive shall apply. If any phrase or portion of the 3 Words underlined are added; words :truck t~reug~ are deleted. Ordinance is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion. SECTION FIVE: EFFECTIVE DATE This Ordinance shall become effective upon filing with the Department of State. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County, Florida, this Itd,/~ day of ::J"O. clOOCW ,2003. I BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, BY: ~ ,Chairman Approved as to form and legal sufficiency: Ellen T. Chadweli Assistant County Attorney This ordinance i~iled with thc Secretory of State's Office the J(-'/:~- day of _~ , ~'~*J and acknowledgement of that filing received this~"'~"~, day Deputy Clerk STATE OF FLORIDA) COUNTY OF COLLIER) I, DWIGHT E. BROCK, Clerk of Courts in and for the Twentieth Judicial Circuit Collier County, Florida, do heret:ty certify that the foregoing is a true copy of: ORDINANCE NO 2003-02 ~-'~ ~' ~hioh was adopted by ghe Board o~ Coungy Commissioners on the 14th day of January, 2003, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 15th day of January, 2003. DWIGHT E. BROCK Clerk of Courts and Clerk Ex-officio to '~B~ard b~ County Commig'sio-r~rs . By: Patr~c~a~ L.. Mor~n~ . Deputy ~¢2. ~'~,'?