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