Okaloosa County BOCC — August 4, 2015 — Re 2014 Tax Roll - DR505 Errors and Insolvencies Report

From: Nathan Boyles To: Greg Stewart Cc: Justin Gordon; Benjamin F. Anderson; Rick Owen; John Hofstad Subject: Re: 2014 Tax Roll - DR505 Errors and Insolvencies Report Date: Friday, July 24, 2015 11:26:46 PM Thanks Greg. I concur with your recommended approach. Nathan. Sent from my iPad > On Jul 24, 2015, at 12:00 PM, Greg Stewart <gstewart@co.okaloosa.fl.us> wrote: > > The Errors and Insolvencies report is required to be certified by the Tax Collector to the Board of County Commissioners under the provisions of section 197.492, Florida Statutes. Prior to 2011, the Board of County Commissioners was to examine it, make such investigations as it found necessary and ultimately approve the report. However, in 2011, the Legislature amended that statute to eliminated the requirement of the Board to accept, investigate and actually approve the report. The statute currently requires that the Tax Collector certify the report to the Board and no action need be taken by the Board. The form of the Report that has been provided is a DR-505 Form propounded by the Department of Revenue. It was last revised in 1992 and has not been updated to address the change in the statute in 2011. That is why it still has signature blanks for the Chairman and Commissioners. > > Therefore, the report need not be signed by the Chairman or any member of the Board. I would suggest that we include it as a consent item that we acknowledged that we received it, though even this is not technically required by the statute.   I have included the current version of the statute for your information and the language that was eliminated in 2011. If you have any question, please contact me. > > 197.492 Errors and insolvencies report.—On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the discounts, errors, double assessments, and insolvencies relating to tax collections for which credit is to be given, including in every case except discounts, the names of the parties on whose account the credit is to be allowed. The report may be submitted in an electronic format. > History.—s. 186, ch. 85-342; s. 48, ch. 2011-151. > > > The language deleted in 2011 was as follows: "The board of county commissioners, upon receiving the report, shall examine it; make such investigations as may be necessary; and, if the board discovers that the tax collector has taken credit as an insolvent item any personal property tax due by a solvent taxpayer, charge the amount of taxes represented by such item to the tax collector and not approve the report until the tax collector strikes such item from the record." > > > Gregory T. Stewart > County Attorney > Okaloosa County, Florida > > Please note: Due to Florida's very broad public records laws, most written communications to or from County employees regarding County business are public records, available to the public and media upon request. Therefore, this written e-mail communication, including your e-mail address, may be subject to public disclosure. > > > > ________________________________________ > From: Nathan Boyles > Sent: Tuesday, July 21, 2015 10:25 PM > To: Justin Gordon; Greg Stewart > Cc: Rick Owen; John Hofstad > Subject: Re: 2014 Tax Roll - DR505 Errors and Insolvencies Report > > Thanks Justin. > > Receipt confirmed. Though I am not signing the recapitulation statement just yet. 48 pages of errors is a lot to certify that I have carefully reviewed. I believe this to be the first time I have ever seen this report or document. > > I will coordinate with my staff and we'll develop a plan for resolution. > > Greg, any wisdom? > > Nathan. > > Sent from my iPad > > On Jul 15, 2015, at 2:05 PM, Justin Gordon <JGordon@okaloosatax.com<mailto:JGordon@okaloosatax.com>> wrote: > > Dear Commissioner Boyles, > > Please find the attached 2014 Tax Roll Recapitula