(1) All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed.
(2) The tax collector shall record the transfer on the record of tax certificates sold.
(3) The tax collector shall receive $2.25 as a service charge for each transfer.
History.—s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353; s. 43, ch. 2011-151.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens
197.103 - Deputy Tax Collectors; Appointment.
197.122 - Lien of Taxes; Application.
197.123 - Erroneous Returns; Notification of Property Appraiser.
197.131 - Correction of Erroneous Assessments.
197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.
197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.
197.162 - Tax Discount Payment Periods.
197.172 - Interest Rate; Calculation and Minimum.
197.182 - Department of Revenue to Pass Upon and Order Refunds.
197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.
197.217 - Judicial Sale; Payment of Taxes.
197.222 - Prepayment of Estimated Tax by Installment Method.
197.2301 - Payment of Taxes Prior to Certified Roll Procedure.
197.2421 - Property Tax Deferral.
197.2425 - Appeal of Denied Tax Deferral.
197.243 - Definitions Relating to Homestead Property Tax Deferral.
197.252 - Homestead Tax Deferral.
197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.
197.254 - Annual Notification to Taxpayer.
197.262 - Deferred Payment Tax Certificates.
197.263 - Change in Ownership or Use of Property.
197.272 - Prepayment of Deferred Taxes.
197.282 - Distribution of Payments.
197.312 - Payment by Mortgagee.
197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.
197.323 - Extension of Roll During Adjustment Board Hearings.
197.332 - Duties of Tax Collectors; Branch Offices.
197.333 - When Taxes Due; Delinquent.
197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds.
197.343 - Tax Notices; Additional Notice Required.
197.344 - Lienholders; Receipt of Notices and Delinquent Taxes.
197.363 - Special Assessments and Service Charges; Optional Method of Collection.
197.3631 - Non-Ad Valorem Assessments; General Provisions.
197.3632 - Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments.
197.3635 - Combined Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Requirements.
197.373 - Payment of Portion of Taxes.
197.374 - Partial Payment of Current Year Taxes.
197.383 - Distribution of Taxes.
197.402 - Advertisement of Real or Personal Property With Delinquent Taxes.
197.403 - Proof of Publication.
197.412 - Attachment of Tangible Personal Property in Case of Removal.
197.414 - Record of Warrants and Levies on Tangible Personal Property.
197.4155 - Delinquent Personal Property Taxes; Payment Program.
197.417 - Sale of Personal Property After Seizure.
197.432 - Sale of Tax Certificates for Unpaid Taxes.
197.4325 - Procedure When Payment of Taxes or Tax Certificates Is Dishonored.
197.433 - Duplicate Certificates.
197.442 - Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty.
197.443 - Cancellation of Tax Certificates; Correction of Tax Certificates.
197.444 - Cancellation of Tax Certificates; Suit by Holder.
197.462 - Transfer of Tax Certificates Held by Individuals.
197.472 - Redemption of Tax Certificates.
197.4725 - Purchase of County-Held Tax Certificates.
197.473 - Disposition of Unclaimed Redemption Moneys.
197.482 - Expiration of Tax Certificate.
197.492 - Errors and Insolvencies Report.
197.502 - Application for Obtaining Tax Deed by Holder of Tax Sale Certificate; Fees.
197.512 - Notice, Form of Publication for Obtaining Tax Deed by Holder.
197.522 - Notice to Owner When Application for Tax Deed Is Made.
197.532 - Fees for Mailing Additional Notices, When Application Is Made by Holder.
197.542 - Sale at Public Auction.
197.562 - Grantee of Tax Deed Entitled to Immediate Possession.
197.572 - Certain Easements Survive Tax Sales and Deeds.
197.573 - Survival of Restrictions and Covenants After Tax Sale.
197.582 - Disbursement of Proceeds of Sale.
197.593 - Corrective County Deeds Without Consideration or Further Notice.
197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed.