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