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In 1973 the State of Florida enacted legislation in order to encourage public awareness of spending and taxing decisions of local elected officials. This legislation was amended in 1980 by the "TRIM BILL" (Truth in Millage). Under the TRIM BILL, a "roll -back tax rate" is defined as the millage rate that would produce the same ad valorem taxes in each current year as were levied in the previous year, exclusive of any increase in assessments resulting from new construction. Concurrent with the enactment of a locally shared half -cent sales tax, a millage rollback was mandated by State law and increases were limited for a period of 3 years ending with fiscal year 1985. These limits excluded voted millages and, in any event, are no longer in effect. Regardless of the tax rates established by the various taxing authorities, each taxpayer is notified by first class mail of his proposed property tax prior to the public hearings required to be held for the adoption of the final budget and millage rate. Levy and Collection of Ad Valorem Taxes All real and tangible personal property taxes are due and payable annually. A notice is mailed to each property owner on the tax roll on November 1 of each year, or as soon thereafter as the tax roll is certified and delivered to the Tax Collector, for taxes levied by the county, school district and other taxing authorities. Taxes may be paid upon receipt of such notice, with discounts at the rate of 4% if paid in the month of November; 3% if paid in the month of December; 2% if paid in the month of January; and 1 % if paid in the month of February. Taxes paid during the month of March are without discount. All unpaid real and tangible personal property taxes become delinquent on April 1 of the year following the year in which the taxes are levied. Delinquent real property taxes bear interest at the rate of 18% per year from April 1 until a certificate is sold at auction, from which time the interest rate is in accordance with the bid by the buyer of the certificate. Delinquent tangible personal property taxes also bear interest at a rate of 18% per year from April 1 until paid. Tax certificates for delinquent personal property taxes must be advertised for sale within 45 days after delinquency, and after May 1 the property is subject to levy, seizure and sale. Florida law provides that all taxes are first liens, superior to all other liens, except United States Internal Revenue Service liens, on any property against which the taxes have been assessed, and continue in full force and effect from January 1 of the year the taxes are levied until discharged by payment or until barred pursuant to Florida law. The Tax Collector advertises tax certificates for sale once each week for 4 consecutive weeks, and sells tax certificates on or before June 1 for unpaid tax bills. Tax certificates not sold at auction become the property of the County. If the owner of real property subject to a tax certificate does not redeem the certificate within 2 years, the holder of the certificate is entitled to apply for a tax deed of sale, the highest bidder at such sale receiving a tax deed for the property. To redeem a tax certificate, the owner of the property must pay all delinquent taxes, the interest that accrued prior to the date of the sale of the tax certificate, charges incurred in connection with the sale of the tax certificate, omitted taxes, if any, and interest at the rate shown on the tax certificate (subject to certain statutory limitations) from the date of the sale of the tax certificate to the date of redemption. 3247AND38W2-9/POS-BODY-1 I I