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HOW CAN I AVOID PAYING DELINQUENT TAXES ASSESSED ON EQUIPMENT WHILE IT WAS OWNED BY THE PERSON WHO S

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




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