(1) In the judgment or decree the court may, in its discretion, direct the payment of all unpaid state and county taxes and also all unpaid city or town taxes and special assessments or installments thereof, imposed or falling due since the institution of the suit, with the penalties and costs, out of the proceeds of such foreclosure sale, or it may order and direct such sale or sales to be made subject to such state, county, and city or town taxes and special assessments.
(2) Any and all conveyances by the special magistrate shall vest in the purchaser the fee simple title to the property so sold, subject only to such liens for state and county taxes or taxing districts whose liens are of equal dignity, and liens for municipal taxes and special assessments, or installments thereof, as are not directed by the decree of sale to be paid out of the proceeds of said sale.
History.—s. 5, ch. 15038, 1931; CGL 1936 Supp. 3004(6); s. 67, ch. 2004-11.
Structure Florida Statutes
Chapter 173 - Foreclosure of Municipal Tax and Special Assessment Liens
173.01 - Foreclosure of Municipal Tax Certificates Authorized.
173.02 - Proceedings in Rem Against the Lands.
173.03 - Conditions Determining When Suit May Be Brought; Lands and Claims Included.
173.05 - Parties; Time for Appearance.
173.06 - Affidavits and Certificates as Prima Facie Evidence; Proof of Validity or Invalidity.
173.07 - Tender of Correct Amount as Condition Precedent.
173.08 - Judgment for Complainant; Amounts Included; Attorney’s Fee.
173.11 - Distribution of Proceeds of Sale.
173.12 - Lands May Be Redeemed Prior to Sale.
173.13 - Procedure Under This Chapter Optional.
173.14 - Chapter Supplemental to Other Law.
173.15 - Parties and Subject Matter; Tax Liens of Equal Dignity.