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Annual Tangible Personal Property Lawsuit

The Palm Beach County Tax Collector filed a lawsuit against business owners that are delinquent in paying tangible personal property tax for 2008.  Over 3,700 businesses were listed with the amount of unpaid taxes totaling $3,668,074. Since the delinquency was advertised in May 2009 and the lawsuit filed in June 2009, over 1,200 clients have paid and been dropped from the suit.

Tangible personal property includes furniture, fixtures, machinery, equipment, appliances, tools, signs, supplies and leased equipment.  Tangible personal property taxes become delinquent on April 1, at which time a 1.5% interest per month is added.  The cost to advertise is also added to the delinquent taxes.  Florida Statute 197.413 gives the Tax Collector the ability to petition the Clerk and Comptroller for an order directing the levy and seizure of the tangible personal property for the amount of unpaid taxes and costs.

Delinquent tax owners have up to October 9 to pay the delinquent taxes and be dropped from the lawsuit.  They can appear at the hearing and meet with the Property Appraiser’s Office to clear up any discrepancy with the property. The Court will allow testimony, as time permits.  Once the order from the Court is signed it will be recorded as a final judgment and remain as a public record for 7 years, or until a Satisfaction of Judgment is recorded after payment is received.  Payments can be mailed or made at one of our service center locations.

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