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| GENERAL INFO / RESPONSIBILITIES |
FOR THE PEOPLE OF POLK COUNTY & FLORIDA
Florida County Constitutional Officer
Florida's Constitution authorizes
the position of Tax Collector as an independent unit of its
political subdivisions, which are otherwise known as
counties. Joe G. Tedder serves as Tax
Collector for the state political subdivision of Polk
County.
The Tax Collector's
responsibilities involve the collection of revenue and public
funding for a variety of state, regional, and local governmental
agencies and taxing authorities; the enforcement against delinquency
in payment of such revenues and funds; the distribution of such
revenues and funds in a timely manner to various state and local
agencies and taxing authorities involved; the investment of public
funds pending distribution; the vigilant adherence to procedures
designed to promote fairness to the taxpayer and governmental
efficiency and accountability in the collection, enforcement,
distribution, and investment of funds; and, serve as the most likely
contact on a daily basis with and between citizens and taxpayers and
the various state, regional, and local governmental agencies and
taxing authorities.
As a position established by
Florida's Constitution to complete a system of checks and balances,
the Tax Collector for Polk County serves the people of Polk County and the State of Florida.
The Tax Collector is elected by the voters in Polk County to serve a four
year term, with no limit on the number of terms
served.
The Tax Collector's Office is responsible for providing a wide range of services to the citizens
and taxpayers of Polk County on behalf of other governmental units.
These services consist primarily of the collection and
administration of ad Valorem taxes, non-ad Valorem assessments,
motor vehicle and vessel registration and title fees, county local
business taxes, tourist development taxes and hunting and fishing
license fees. These services are performed on behalf of 32
various local governments and agencies of the State of Florida.
Each of these services
provided are discussed in more detail as
follows:
Ad Valorem Taxes and Non-Ad
Valorem Assessments
The Tax Collector's Office is responsible for
collecting and remitting the taxes and assessments provided on the
annual tax roll provided by the Property
Appraiser's Office and independent taxing authorities.
The Tax Collector's Office is not responsible for determining
assessed values, exemptions, taxable values or the tax rates. The
tax roll includes real estate taxes, tangible taxes and non-ad
Valorem assessments. Non-ad Valorem assessments consists primarily
of assessments for fire services, solid waste and yard trash
collection, disposal services and lighting
districts.
The collections of these taxes
and assessments are administered in accordance with Florida Statutes
and the rules and regulations of the Florida
Department of Revenue. These services are provided on
behalf of taxpayers, the Polk County Board of County Commissioners, the Polk County School Board, Polk's municipalities and special taxing
districts
(such as water management districts).
The Tax Collector's Office is required by the state to report to the Board of
County Commissioners the status of the current tax roll within sixty
days of the tax certificate sale.
Tax Certificate Redemptions
On
or before June 1 each year, the Tax Collector's Office offers for
sale tax certificates on properties with unpaid real estate taxes. A
tax certificate represents a lien on the property. The purpose of
the sale is to collect unpaid real estate taxes on behalf of the
numerous taxing authorities.
After the sale of tax
certificates the Tax Collector's Office is responsible for handling the subsequent
collections from the property owner and remitting the funds to the
certificate holder.
When County held certificates are
redeemed by the property owner the funds are remitted to the various
taxing authorities.
Motor Vehicle Transactions
The Tax
Collector's Branch Offices process motor vehicle title and
registration transactions, boat title and registration transactions
and various other transactions on behalf of the Florida Department of Highway Safety and Motor
Vehicles. The Tax Collector's Office also collect sales
taxes on sales of motor vehicles and boats not involving licensed
dealers on behalf of the Department of Revenue.
County Local Business Taxes
The
Tax Collector's Office collects the local business tax imposed
by the Board of
County Commissioners. This tax is required of various
individuals and enterprises doing business in Polk
County.
Tourist Development Taxes
The
Tax Collector's Office collects the tourist development tax imposed
by the Board of
County Commissioners. This is a 5% tax on the
transient or short-term rentals of
accommodations.
Hunting and Fishing Licenses
The Tax Collector's Office issues and is responsible for issuing
hunting and fishing licenses in the county on behalf of the Florida
Fish & Wildlife Conservation Commission (for
hunting and fishing licenses).
Operating Revenues and Expenditures
The Tax Collector's Office for Polk County operates
as a "fee office." This means the Tax Collector's Office earns fees
and commissions for the services rendered. The fees and commissions
are established primarily by the Florida
Legislature and are contained in
the Florida Statutes.
The annual budget of the
office is approved by the Department of Revenue. Any subsequent
increases in the budget must also be approved by the Department of
Revenue.
The excess of revenues over
expenditures are remitted to each governmental unit that paid fees
to our office in the same proportion as the fees paid bear to the
total revenues of the office.
Accountability
The Tax
Collector and his office are first and foremost accountable to the
citizens and taxpayers of Polk County.
To insure that the Tax Collector
remains primarily accountable to the people, the Tax Collector's
Office has undertaken a mission, whereby it is "working to earn the
public's trust and confidence by providing the best in customer
services through assured quality and the efficient use of public
funds."
To succeed in its mission, the
Tax Collector's Office has adopted an "Outline For Success" that
seeks to measure operational performance, including meaningful
public evaluations, so that administrative measures can be taken to
initiate and maintain positive activities and/or appropriately
address shortcomings in customer services.
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