March 3, 1976
Re: Refund of Paid Taxes Pursuant to Order of the
Department of Revenue; F.S. 195.106
195.106 requires the Department of Revenue to order
refunds of taxes, previously assessed and collected, because
of over-payment, payment where no tax was due, or a bona fide
controversy between the Tax Collector and the taxpayer as to
the latter's liability which has been finally adjudicated in
the taxpayer's favor. The statute also requires the Depart-
ment to inform the Tax Collector of its decision. The Tax
Collector's sole duty under the statute is to determine and
certify to the various taxing authorities their respective pro
rata shares of the refund. The statute does not specify
whether the Tax Collector or the individual taxing authority
is to make the actual refund.
The letter from Mr. Feaster, dated December 15, refers
to SWF's attempt to comply with this refund statute by re-
questing the Tax Collector to refund the District's pro rata
share out of the taxes to be collected and refunded directly
to the taxpayer. The Pinellas County Tax Collector has re-
fused to follow the District's suggestion, relying on A.G.
Opinion 75-239 as his authority. The Opinion's conclusion is
that the refunds are to be made to the taxpayer by each in-
dividual taxing authority. Alternatively, the Tax Collector
may make the required refund himself if the funds for the pay-
ment of the refund have been appropriated and budgeted for
in existing budgets by the affected taxing authorities.
There is no binding authority to mandate the conclusion
of Opinion 75-239. The Opinion is based upon statutory con-
struction and comparison with the predecessor statutes
S193.40, F.S. 1967, and 195.081, F.S. 1969.
The most appropriate remedy for clarifying the method of
refunding taxes under 195.106 would seem to be addition of
a third section to the statute, specifying the payment may be
made either by the taxing authority itself, or the Tax Collector
at the direction of the taxing authority. In the latter situ-
ation, we would have to be careful to specify that the Tax
Collector could refund any individual authority's pro rata
share independent of the shares of other authorities. This
distinction is not clearly made by Opinion 75-239, but would
March 3, 1976
To: LMB, From: DBM
Re: Refund of Paid Taxes
be necessary to govern the situation where the District wanted
the Tax Collector to handle the refund directly, while another
taxing authority wanted to handle the refund itself.
End of Memo
s. 195.097 1974 SUPPLEMENT TO FLORIDA STATUTES 1973 s. 196.011
(3) Upon the issuance of the administrative Htory.--. 1, ch. 10282, 1925; CGL 948; s. 47, ch. 20722, 1941; ss.
x- 1i 2, ch. 69-55; ss. 21, 35, ch 69-106; ss. 1, 2, ch. 69-290, s. 46, ch.
order, the department shall commence continu- 70-243; ss. 12, 23, ch. 74-234.
of ing supervision of the preparation of the current Note.-Former s. 193.40; s. 195.081.
rolls to insure that every reasonable effort is be-
in ing taken by the assessor to comply with the or- 195.201 Assessment of municipal taxes;
ect der. Supervision may include, but shall not be county tax assessor.-[Repealed by s. 23, ch. 74-
to limited to, the conduct of ratio or other mass 234.]
tor data studies on the roll being prepared. During
-he its supervision, the department may seek any ju- 195.202 Collection of municipal taxes; county
ire dicial remedy available to it under law to force tax collector.-[Repealed by s. 23, ch. 74-234.]
iall compliance with its order, and may request re-
ad- moval of the assessor by the governor when it 195.203 Assessment and collection subject to
deems such action necessary. No later than May general law.-[Repealed by s. 23, ch. 74-234.]
ent 1, the executive director shall notify the assessor,
u- in writing, as to whether he is in substantial 195.204 Special assessments; assessment and
the compliance with the order. In the event that the collection.-[Repealed by s. 23, ch. 74-234.]
93 executive director determines that the assessor is
of not in substantial compliance at that time, he 195.205 Local budgetary authority.-[Repealed
nts shall send to the assessor and the governing by s. 23, ch. 74-234.]
)lls body of each tax-levying agency in the county a
)lls notice of intent to disapprove the tax roll in 195.206 Construction as to municipal charters,
ust whole or in part. and other laws.-[Repealed by s. 23, ch. 74-234.]
History.-s. 7, ch. 73-172; s. 14, ch. 74-234.
*Note.---Section 21, ch. 74-234, provides that ch. 120, the Adminis-
trative Procedure Act, does not apply to this section.
S *195.098 Assessment administration review
vi- commission; hearings; judicial review.-
*Note.-Section 21, ch. 74-234, provides that ch. 120, the Adminis- CHAPTER 196
I's trative Procedure Act, does not apply to this section.
his 195.106 Department of Revenue to pass upon
xnt i and order refunds.- 196.011 Annual application required for exemp-
ies (1) The Department of Revenue shall pass tion.
he upon and order refunds where payment has been 196.012 Definitions.
ier made voluntarily or involuntarily of taxes as- 196.031 Exemption of homesteads.
)lls sessed on the county tax rolls by reason of either 196.032 Replacement funds; trust fund; annual
nts of the following circumstances: payments. (New)
or- (a) Any over-payment: 196.111 Tax assessors to notify persons entitled
all (b) Payment where no tax was due; or to homestead exemption; publication
hP- (c) Where a bona fide controversy exists be- of notice; costs.
he tween the tax collector and the taxpayer as to 196.131 Homestead exemptions; claims.
le- the liability of the taxpayer for the payment of 196.161 Homestead exemptions; lien imposed
to the tax claimed to be due, the taxpayer may pay on property of person claiming ex-
rt the amount claimed by the tax collector to be emption although not a bona fide res-
es- due, and if it is finally adiudged by a court of ident.
competent jurisdiction that the taxpayer was not 196.197 Additional provisions for exempting
ce, liable for the aymnt of the tax r any property used by hospitals, nursing
all tereof. homes, homes for special services,
of -(2) When the Department of Revenue orders and homes for the aged.
Ite a refund, it shall forward a copy of its order to 196.295 Property transferred to exempt govern-
he the tax collector who shall then determine and mental unit; tax payment into es-
>e- certify to the county, school district, and each crow. (New)
ch other taxing district their pro rata share ofsuch
y efund. The board of county commissioners, the 196.011 Annual application required for ex-
"no "district school board, and the governing author- emption.-
all ity of each taxing district shall comply with the (1) Every person or organization who has the
all order of the department bv providing in their legal title to real or personal property which is
be budget for the ensuing year for the payment of entitled by law to exemption from taxation as a
-ty their pro rata share of such refund, and each result of its ownership and use shall, before
is- shall have authority to authorize such tax levy as March 1 of each year, file an application for ex-
of may be necessary to provide the funds with emption with the county tax assessor, listing and
m- which to make the refund so ordered. However, describing the property for which exemption is
he nothing contained in this subsection shall be con- claimed and certifying its ownership and use.
its strued to authorize any taxing authority to make The Department of Revenue shall prescribe the
hn- any tax levy in excess of the maximum autho- forms upon which the application is made. Fail-
he rized by the constitution or the laws of Florida. ure to make application, when required, by