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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 tangibledenominates personal property, as
personal property to the tax collector. Indistinguished  from  real  property.
Florida?as in many other jurisdictions--this
will put an end to your liability as aSubsection (8) of section 197.413 provides as
subsequent purchaser for value. So if thefollows:
taxes, interest and penalty owed are greater
than the value of the equipment?and the tax8) A tax warrant issued by the tax collector
collector won't negotiate with you?considerfor the collection of tangible personal
telling the tax collector to go ahead andproperty taxes shall, after the court has
seize the property. If the tax collectorissued 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 pickgarnishment upon any person who has any
up the property, provided he has appropriategoods, moneys, chattels, or effects of the
court orders and warrants authorizing him todelinquent 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 isThe legislature in Florida, as elsewhere,
given notice by the tax collector to paygenerally provides a strong arsenal of
tangible personal property taxes from theweapons to favor the taxing authorities in
year 2000 on the washing machines hethe  assessment  and  collection  of  taxes.
purchased along with the laundromat. Is the
new owner liable for these taxes even thoughThe best you can do is to go and reason with
he didn't buy the equipment until years afterthe 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 forgood faith with no actual notice of the
paying the taxes, which constitute a lien ondelinquent  taxes.
the taxed equipment. As an alternative to
paying the taxes, the new owner can surrenderThe 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-statedthe 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 taxreal  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 towith you at your request--is that once you
the property itself, in whomsoever's hands itdeliver the property of the delinquent
may be found. This is virtually the universaltaxpayer to the tax collector levying the
approach to collection of delinquent tangiblewarrant, 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 inThe tax collector is authorized to pursue the
collecting delinquent tangible personalformer 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 thatinterest.
after filing suit and obtaining from the
court issuance of a court order for levy andSeizure and sale of personal property are
seizure of personal property, and warrants tovirtually universal enforcement mechanisms
be served on individual taxpayers, the taxfor the collection of unpaid and delinquent
collector may seize property on which taxestangible 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. "Goodsyour own state.
and chattels" is a phrase which generally



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