(1) Any person may purchase a county-held tax certificate at any time after the tax certificate is issued and before a tax deed application is made. The person purchasing a county-held tax certificate shall pay to the tax collector the face amount plus all interest, costs, and charges or, subject to s. 197.472(4), the part described in the tax certificate.
(2) If a county-held tax certificate is purchased, the interest earned shall be calculated at 1.5 percent per month, or a fraction thereof, to the date of purchase.
(3) The tax collector shall receive a fee of $6.25 for each county-held tax certificate purchased.
(4) This section does not apply to collections relating to fee timeshare real property made pursuant to s. 192.037.
(5) The tax collector may use electronic means to make known county-held tax certificates that are available for purchase and to complete the purchase. The tax collector may charge a reasonable fee for costs incurred in providing such electronic services.
(6) The purchaser of a county-held tax certificate shall be issued a tax certificate with a face value that includes all sums paid to acquire the certificate from the county, including accrued interest and charges paid under this section. The date the county-held certificate was issued is the date for use in determining the date on which an application for tax deed may be made. The date that the new certificate is purchased is the date for use in calculating the interest or minimum interest due if the certificate is redeemed.
History.—s. 45, 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.