| Short answer: offer the taxed tangible personal | | | | which generally denominates personal property, as |
| property to the tax collector. In Florida?as in many | | | | distinguished from real property. |
| other jurisdictions--this will put an end to your liability as | | | | Subsection (8) of section 197.413 provides as follows: |
| a subsequent purchaser for value. So if the taxes, | | | | 8) A tax warrant issued by the tax collector for the |
| interest and penalty owed are greater than the value | | | | collection of tangible personal property taxes shall, |
| of the equipment?and the tax collector won't negotiate | | | | after the court has issued its order as set forth in |
| with you?consider telling the tax collector to go ahead | | | | subsection (6), have the same force as a writ of |
| and seize the property. If the tax collector doesn't | | | | garnishment upon any person who has any goods, |
| negotiate with you after you make this offer, arrange | | | | moneys, chattels, or effects of the delinquent taxpayer |
| for him to come and pick up the property, provided he | | | | in his or her hands, possession, or control or who is |
| has appropriate court orders and warrants authorizing | | | | indebted to such delinquent taxpayer. |
| him to do this. | | | | The legislature in Florida, as elsewhere, generally |
| Discussion and analysis: Assume a laundromat is | | | | provides a strong arsenal of weapons to favor the |
| purchased in 2005. In 2006, the owner is given notice | | | | taxing authorities in the assessment and collection of |
| by the tax collector to pay tangible personal property | | | | taxes. |
| taxes from the year 2000 on the washing machines | | | | The best you can do is to go and reason with the tax |
| he purchased along with the laundromat. Is the new | | | | collector, and show him that you were not the |
| owner liable for these taxes even though he didn't buy | | | | taxpayer at the time the taxes were levied and that |
| the equipment until years after the January 1, 2000 tax | | | | you purchased the property in good faith with no |
| assessment date? | | | | actual notice of the delinquent taxes. |
| The subsequent owner is responsible for paying the | | | | The response of the tax collector may well be that |
| taxes, which constitute a lien on the taxed equipment. | | | | you should have inquired and made sure the taxes |
| As an alternative to paying the taxes, the new owner | | | | were paid at the time you purchased the |
| can surrender to the tax collector the taxed property, | | | | equipment--just as you would have inquired concerning |
| based on the following briefly-stated analysis. | | | | the tax status of any real property. |
| Initially, a tangible personal property tax is "in rem", i.e., | | | | The only good news here--i.e., if the tax collector does |
| against "the thing", or taxed tangible personalty, itself. | | | | not negotiate some settlement with you at your |
| By statute, the tax collector first goes to the property | | | | request--is that once you deliver the property of the |
| itself, in whomsoever's hands it may be found. This is | | | | delinquent taxpayer to the tax collector levying the |
| virtually the universal approach to collection of | | | | warrant, the receipt of the tax collector shall be |
| delinquent tangible personal property taxes in the U.S. | | | | complete discharge of any obligation you have to the |
| For example, in Florida, section 197.413, Florida Statutes, | | | | tax collector for those delinquent taxes on the seized |
| provides the procedure to be followed by the county | | | | property. |
| tax collector in collecting delinquent tangible personal | | | | The tax collector is authorized to pursue the former |
| property taxes. | | | | owners?but not the present owners--of the taxed |
| In pertinent part, that statute provides that after filing | | | | property for the difference in unpaid delinquent taxes, |
| suit and obtaining from the court issuance of a court | | | | penalties and interest. |
| order for levy and seizure of personal property, and | | | | Seizure and sale of personal property are virtually |
| warrants to be served on individual taxpayers, the tax | | | | universal enforcement mechanisms for the collection |
| collector may seize property on which taxes are due, | | | | of unpaid and delinquent tangible personal property |
| even when such "goods" or "chattels" are in the hands | | | | taxes. This is not unique to Florida. Review the |
| of another person. "Goods and chattels" is a phrase | | | | regulations in your own state. |