Title: Letter to L. M. Blain suggesting legislative change
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Permanent Link: http://ufdc.ufl.edu/UF00051573/00001
 Material Information
Title: Letter to L. M. Blain suggesting legislative change
Alternate Title: Letter to L. M. Blain suggesting legislative change necessary to correct ambiguities in method of refunding taxes.
Physical Description: 5p.
Language: English
Publication Date: Dec. 15, 1975
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
General Note: Box 3, Folder 4 ( TAXATION - AD VALOREM TAX REFERENDUM LEGISLATION ), Item 3
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: UF00051573
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text


Southwest Florida
SWater Managementt District
1S T I P. 0. BOX 457 BROOKSVILLE, FLORIDA 33512

.'gE DERRILL McATEER, Chairman, Brooksville THOMAS VAN DER VEER, Secretary, Yankeetown RONALD B. LAMBERT, Wauchula
J. R. GRAW, Vice Chairman, Ocala S. C. BEXLEY, JR., Land O'Lakes ROBERT MARTINEZ, Tampa
JOE E. HILL, Treasurer, Leesburg N. BROOKS JOHNS, Lakeland LEWIS H. HOMER, Clearwater
Donald R. Feaster, Executive Director
December 15, 1975 IECEIVE


DEC 18 1975

L. M. Blain, Esquire
Post Office Box 1363 Byi ... .,_.--.
Tampa, Florida 33601

Re: Method of Refunding of Taxes under Section 195.106, F.S.

Dear Buddy:

The District has experienced difficulty with 0. Sanford Jasper, Tax
Collector in Pinellas County on the method of refunding taxes ordered
by the Florida Department of Revenue.

Certain tax refunds have been certified by Mr. Jasper to the District as
its pro rata share. The District has requested the tax collector to take
the District's share out of the taxes to be collected and refund it to
the taxpayer. However, the tax collector has refused to do it based upon
an Attorney General's Opinion, No. 075-239, a copy of which is enclosed.
The opinion of the Attorney General does not cite any authority for the
District's suggested procedure, but implies on page three of the opinion
this method could be followed under certain conditions. In fact, other
counties are following this procedure.

It would appear that legislative change is necessary to correct any
ambiguities. You will also notice that Chapter 195, Florida Statutes, is
directed to the counties and its agents and governs their actions. The
legislative intent is the counties set the rolls, assess the taxes and
collect them, and would clearly imply that the county would make the refund.

Your thoughts, comments and suggestions concerning the law would be
appreciated.

Very truly urs,


DONALD R. FEASTER, P.E.
Executive Director

DRF/JTA:1d

cc: Jay T. Ahern, Esquire
Tom T. Mullin
Myron G. Gibbons, Esquire
Enclosure










STATE OP FLORIDA
"V-r Di^; DEPARTMENT OF LEGAL AFFAIRS
"3 "OFFICE OF THI ATTORNEY GENERAL
THE CAPi'rOL
ROBERT L SHEVIN TALLAMASSEE. FLORIDA 32304 O
Attorney General "



August 28, 1975 075-239




Honorable W. Gray Dunlap
County Attorney
Pinellas County, Florida
315 Haven Street
Clearwater, Florida 33516

Attn: David W. Rynders, Esquire
Assistant County Attorney

Re: TAXATION--Refunds of ad valorem taxes to be
separately provided for and paid by each
affected taxing agency on a pro rata basis--
tax collector may be authorized to pay refund
ordered from undistributed funds if so
authorized and directed by taxing authorities
and if funds therefore duly appropriated and
budgeted for in existing budgets. 5193.40, F.S.,
1967, 195.081, F.S., 1969, 195.106(1), 195.106(2),
F.S., 1974 Supp.

Dear Mr. Dunlap:

This is in response to your request for an opinion on
substantially the following question:

Must the tax collector make refunds of
ad valorem taxes in one payment or should
the particular taxing authorities separately
refund their proportionate parts of the
refunded amount to the claimant?

The Department of Revenue is authorized ,to consider and
pass upon applications for refunds of ad valorem taxes pursuant
t S1095(.1961) Y c 3-74S w the Department of Reve iT'or--ers
a refund, a copy of the order is forwarded to the tax collector
pursuant to 195.106(2), F.S., 1974. The tax collector as the
duty t de m n the pro rata share of the refu d
so or d t c taxing district soEat such axing districts/









Honorable W. Gray Dunlap
Page Two
075-239

may provide for the payment of their pro rata share of such
refund, At this point, the duty of the tax collector appears
to cease. You have a legitimate concern that 195.106(2),
supra, would imply that any tax refunds made to the taxpayer
would be in a piecemeal fashion, i.e., paid separately by
each taxing district on a prorated basis which would be a
cumbersome and time-consuming procedure.

The pertinent provision of 195.106, F.S., 1974, is as
follows:

(2) When the Department of Revenue
orders a refund, it shall forward a copy
of its order to the tax collector who shall
then determine and certify to the county,
school district, and each other taxing
district their p a_ rata share of such refund.
The board of county commissioners, the district
school board, and the governing authorities
of each taxing district shall comply with
the order of the department by providing in
their budget for the ensuing year for the
payment of their pro rata share of such
refund, and each shall have authority to
authorize such tax levy as may be necessary
to provide the funds with which to make the
refund so ordered. However, nothing con-
tained in this subsection shall be construed
to authorize any taxing authority to make
any tax levy in excess of the maximum
authorized by the constitution or laws of
Florida. (e.s.)

This provision imposes upon each taxing authority the
duty to provide for the payment of its share -of the ordered
refund in i next year' budget and it also gives each the
power to provide the funds with which to make the refund from
taxes levied for that purpose. Although 195.106(2), supra,
authorizes the payment of refunds and authorizes such refunds
to be paid from the properly budgeted funds of each taxing
authority, it does not expressly provide for the manner in which
the refunds as ordered by the Department of Revenue are to be
paid. The statute is silent as to whether the c ta collector will
paay the refTniE he next year out of undistributed tax revenues
orwh^p- hr .ach t^vxing authority or distr1 after duly budqettng
for the funds with which to nmake th refu d would issue and deli r
ssraPte w-arrants in payment of its pro rata share of the refun










Honorable W. Gray Dunlap
Page Three
"075-239

It is my opinion that a reasonable construction of the
statute dictates a piea retug 'ith et;;rTU- Eaxing
authority or district sep arately providing its own oro rata
shire of the refund ordered to the taxpa eYBl herfT-to.
Support for tis construction is tne act that former 193.40,
F.S., 1967, and 195.081, F.S., 1969, provided that only the
board of county commissioners was to provide for such refunds
in its budget and gave that board authority to levy taxes for
the purpose of making the refunds with the exception, pursuant
to S195.081, F.S., 1969, of the District School Board of Okaloosa
County.

Before the enactment of 195.106, F.S., 1974, refunds were
classified as a county purpose and the fact that taxes had been
distributed to other taxing authorities did not relieve the
county from the responsibility of paying the total amount of
any refund ordered by the Department of Revenue (except as to
District School Board of Okaloosa County). AGO 069-60.

The repeal of SS193.40, F.S., 1967, and 195.081, F.S.,
1969, and the subsequent enactment of 195.106, F.S., 1974, to
provide for a pro rata system of refunds from the various taxing
authorities would seem to contemplate that each taxing agency
separately and severally provide for the payment of, and pay,
its proportionate share of the refund ordered by the Department
of Revenue. However, I am of the view. pending legislative or
judicial clarification or direction, that reur s may, upon
direction and approval by the governing boards ofthe various
taxing ae e tax collector in an aggregate
Om made U rata shares from U zstr ern r --] d
and held for distribu- i e respective consenting tax
thor if the funds tor the payment thereof have been duly
appropriated and budgeted for in existing budgets by the respec-
tive tax authorities or by each and all of them. See A&C nfl2-119
which opinion in reference to former 193.40, supra, noted that
a-_resonable construction of that statute would permit payment
of refunds from existing budgets or budgeted funds, sjch as
serves -Qor contingencies, when clear y .avai labLe ^r_ surplus
e xits sufficient to pay the same, and with the joint consen or
authority of both the coun ty commissioners and the school board.
Also see AGO 069-60, AGO 064-22, cf., Rule 12B-1.337, F.A.C.,
relative to cancellation of void tax certificates and procedure
for return of payments.

Your question is answered accordingly.

)








Honorable W. Gray Dunlap
Page Four
075-239

SUMMARY


Pursuant to 195.106, F.S., 1974 Supp.,
refunds of ad valorem taxes ordered to be made by
the Department of Revenue are to be separately
and severally provided for and paid by each of the
affected taxing authorities, with each taxing agency
budgeting for its pro rata share of such refund and
issuing and delivering its separate warrant in pay-
ment of its pro rata share of the total refund
ordered by the Department of Revenue. However,
pending legislative or judicial clarification or
direction, such refunds may be made by the tax
collector in an aggregate sum made up of the
pro rata shares of the respective taxing agencies
from undistributed funds collected and held for
distribution to the respective taxing authorities
upon the direction and approval of the governing
boards of such taxing authorities, if funds for
the payment thereof have been duly appropriated
and budgeted for in existing budgets by the
affected tax authorities.

sincerely,



dBERT L. SHEVIN
ATTORNEY GENERAL

Prepared by:




r. kendrick Tucker
assistant Attorney General




M1aya Davis
Legal Intern

/dm






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