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