FLORIDA... 2 Tax Lien Certificate and Tax Deed State ) The Foundation:... 2 Florida has 67 counties:... 2

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1 state. No guarantees of any form are being made by Get In Line Stay In Line, LLC, Jack Bosch or any other DBA that these documents are valid in the state intended "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 1

2 Table of Contents FLORIDA... 2 Tax Lien Certificate and Tax Deed State ) The Foundation:... 2 Florida has 67 counties: ) The Data: ) The Auction:... 8 County Links Doing Online Research: Record of Tax Sales by County Treasurer ASSIGNABLE TAX CERTIFICATES ) TECHNIQUES - IDEAS - CONCEPTS FORMULAS TAX LIEN CERTIFICATE SALES MONEY MAKING TECHNIQUE # MONEY MAKING TECHNIQUE # LETTER 2: TO THE COUNTY TAX COLLECTOR MONEY MAKING TECHNIQUE # MONEY MAKING TECHNIQUE # So here is how it works: What if officials don t cooperate with me? Letter 1: To Tax Delinquent Land Owner MONEY MAKING TECHNIQUE # MONEY MAKING TECHNIQUE # Here is how it works: CAPITAL GAINS & LOSSES DEDUCTIBLE CREATING A CAPITAL LOSS THOUSANDS DELIBERATELY NOT PAYING TAXES CONSULT YOUR TAX ACCOUNTANT OR ATTORNEY Letter 2: Tax Delinquent Token Payment Letter MONEY MAKING TECHNIQUE # MONEY MAKING TECHNIQUE # How to research the county tax office s sale properties: You now have a list of properties, maps, and assessment information Ready to Visit Property List MONEY MAKING TECHNIQUE # ) SAMPLE LETTERS FOR YOUR USE Letter 3 to County Tax Collector Letter 4: Alternate letter to tax delinquent property owner Letter 5: Informal letter ) STATUES RELATING TO PUBLIC RECORDS ACCESS PUBLIC OFFICIALS DO NOT ALWAYS ABIDE BY PUBLIC RECORD LAWS ) FLORIDA PUBLIC RECORDS STATUTES ) COMPLETE FLORIDA TAX DELINQUENT PROPERTIES STATUTES... 55

3 FLORIDA Tax Lien Certificate and Tax Deed State Welcome to the FLORIDA Tax Sale Investment Guide Florida has 67 counties and is considered a Tax Lien Certificate and Tax Deed State. Please note that in the beginning of this guide, I will be explaining the overall framework and traditional rules for Tax Lien Certificate and Tax Deed Investing in Florida. In the second part of this document, I will show you some really profitable ways on how you can approach investing in tax delinquent property in Florida. These methods are totally different than any others that you may have seen before. In fact, you will potentially be able to make thousands of dollars per deal. Nevertheless, it is important to first understand the framework and rules that surround Tax Lien Certificate and Tax Deed Sales in this state so that you can have a solid foundation for some of the more advanced techniques that I will be laying out further on. For your easy reference, you will find a listing of all of the applicable laws from the 2011 Florida Statutes at the end of this report. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 2

4 1) The Foundation: Florida has 67 counties: Alachua County Franklin County Lee County Pinellas County Baker County Gadsden County Leon County Polk County Bay County Gilchrist County Levy County Putnam County Bradford County Glades County Liberty County Santa Rosa County Brevard County Gulf County Madison County Sarasota County Broward County Hamilton County Manatee County Seminole County Calhoun County Hardee County Marion County St. Johns County Charlotte County Hendry County Martin County St. Lucie County Citrus County Hernando County Miami-Dade County Sumter County Clay County Highlands County Monroe County Suwannee County Collier County Hilsborough County Nassau County Taylor County Columbia County Holmes County Okaloosa County Union County DeSoto County Indian River County Okeechobee County Volusia County Dixie County Jackson County Orange County Wakulla County Duval County Jefferson County Osceola County Walton County Escambia County Lafayette County Palm Beach County Washington County Flagler County Lake County Pasco County Each of these counties has been given authority by the state to take some rather severe measures in order to collect the property taxes that are owed them. The county tax collector will note as delinquent all properties that have not paid their taxes as of April 1 st of each year When taxes due; delinquent. All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 2

5 later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days. The state government has approved two main ways of getting money, and both are used regularly to collect said back taxes. The first method that the state may use is selling Tax Lien Certificates. A tax lien certificate puts the investor in the position of the county as tax collector, and they will thus receive the property taxes with interest from the owner. In the 2011 Florida Statutes, section details how this works: Sale of tax certificates for unpaid taxes. (1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. The tax collector shall continue the sale from day to day until each certificate is sold to pay the taxes, interest, costs, and charges on the parcel described in the certificate. The tax collector shall offer all certificates on the property as they are listed on the tax roll. The tax collector may conduct the sale of tax certificates for unpaid taxes pursuant to this section by electronic means, which may allow for proxy bidding. Such electronic means must comply with the procedures provided in this chapter. A tax collector who chooses to conduct such electronic sales may receive electronic deposits and payments related to the tax certificate sale. This is the primary method used by county governments in Florida to recover the taxes that they are owed. There are several ways that investors are able to take advantage of these Tax Lien Certificate Sales at public auction. The most significant is the right to earn interest on the money the investor paid. Basically, the investor pays off the taxes, and then he has several options of what he can do with the property. The standard interest rate on a Tax Lien Certificate in Florida has been set at 18%, although each individual case may vary (we will discuss this in the Auction section). This means that for every year the owner does not pay his property taxes, you can make a profit with the interest of up to 18%! In Florida this can go on for up to two (2) years, and then the holder of the Tax Lien Certificate can take steps to foreclose on the property, at which point the county will hold a second public auction, this time offering the deed to the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 3

6 property. On their website, one county (Martin County) in Florida explains how this process works: How often are Tax Deed Sales held? Tax Deed Auctions are performed by the Clerk of Circuit Court as the final step to the tax deed application proceedings initiated in the Tax Collector s Office by the certificate holder. Certificates are eligible for tax deed application on April 1st, two (2) years following the year the certificate was issued. At that time the certificate holder can initiate Tax Deed proceedings, which will eventually bring the property up for final Tax Deed sale. Certificates are only valid for seven (7) years from date of issue. After seven (7) years all unpaid certificates are cancelled, therefore, eliminating the certificate holder s lien against the property. Prior to initiating tax deed application it is preferred that the certificate holder contact the Tax Collector s Office requesting that a warning letter, stating their intentions, be sent to the property owner. If payment is not received from the property owner the Tax Collector s Office will, upon request, inform the certificate holder of the funds required to officially expedite the tax deed proceedings. The original holder of the Tax Lien Certificate (the investor) doesn t necessarily have any sort of an advantage during this second auction. He may bid along with the others if he really wants this piece of land. However, even if another investor should win the auction, he will receive his investment back with interest as the holder of the certificate. Either way, the investor wins. What happens if no one is interested in purchasing the Tax Lien Certificate on the property during the initial auction? If that is the case, a representative of the county will make a bid on the property, and the county will remain in possession of the Tax Lien Certificate, collecting the same 18% as would any investor. This is governed by section of the 2011 Florida Statutes: "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 4

7 Application for obtaining tax deed by holder of tax sale certificate; fees. (7) On county-held certificates for which there are no bidders at the public sale, the clerk shall enter the land on a list entitled lands available for taxes and shall immediately notify the county commission and all other persons holding certificates against the property that the property is available. During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property. Thereafter, any person, the county, or any other governmental unit may purchase the property from the clerk, without further notice or advertising, for the opening bid, except that if the county or other governmental unit is the purchaser for its own use, the board of county commissioners may cancel omitted years taxes, as provided under s As we will see later, these properties that have not sold at auction are offered for private sale later, and can be real goldmines. Before we continue, please note that there is one statue unique to Florida: Sale of tax certificates for unpaid taxes. (13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate. (14) Any holder of a tax certificate who, prior to the date 2 years after April 1 of the year of issuance of the tax certificate, initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate encouraging or demanding payment may be barred by the tax collector from bidding at a tax certificate sale. This is a very important limitation that the state has put into place. There can be NO CONTACT INITIATED BY THE HOLDER OF A TAX LIEN CERTIFICATE with the property owner. To do so would put any current and future investments in jeopardy. So, now that you know the basics about tax delinquent property rules in Florida, let s jump into some more details. Although Florida laws are somewhat different than those found in every other state s constitution and taxation guidelines, there are some very notable similarities. There are also some interesting similarities when we look at the people who staff "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 5

8 the governmental offices. The truth is that the counties (and the public officials running them) don t always follow the law even though their oaths oblige them to do so. Thankfully, this is not that much of a problem in Florida. Some other states, however, really still operate in the every man for himself mentality (where favors are given to friends and properties are miraculously removed off of the auction block days before the auctioneven though nobody paid the property taxes, and so on...). For the above reasons, it s a good idea to know what the specific state governmental and taxation statutes and laws are when dealing with county employees. Even though it is not the most exciting of reading, going through the applicable articles and laws at the end of this report will arm you with the information that you need to be a successful real estate investor in Florida. For example, although the county officials are supposed to hold an auction for tax foreclosures every year in Florida (and most actually do) it is not necessarily a given that they take all of the required steps when advertising the Tax Lien Certificate and Tax Deed Auctions. For example, the county is required to advertise the auction according to sections and of the 2011 Florida Statutes: Advertisement of real or personal property with delinquent taxes. (3) Except as provided in s (4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 6

9 Notice, form of publication for obtaining tax deed by holder. (1) Upon the receipt of the application as provided by s , and after the proper charges have been paid, the clerk shall publish a notice once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s The form of notice of the application for a tax deed shall be as prescribed by the department. No tax deed sale shall be held until 30 days after the first publication of the notice. With that in mind, it s a good idea to write to the Tax Collector of each county, quoting the above statutes, and requesting that you be notified of the exact time, date, and place of such Tax Lien Certificate and Tax Deed sales. Please also find a sample Letter to the county tax collector in the addendum to this tax sale investment guide. 2) The Data: Nowadays, most states and counties are publishing Tax Lien Certificate and Tax Deed data online on their own individual websites. To help you in your search, the MyFLorida.com website has contact information for each individual county at the following address: Here, you can search county by county to find out what the current tax delinquent properties are. Then, you can get in contact with each individual county to find out when the next public auction will be held, what the specific properties are that will be offered, and what the requirements you need to meet are in order to be eligible to bid. Thanks to advances in Information Technology, you don t just get to see a list of properties, but you often also get access to the links for the associated plat maps, the detailed back tax records, and detailed ownership and property information (like zoning, address, assessed value, etc...). This information is commonly linked from where the delinquent properties are listed. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 7

10 And as a side note: Whether you are a resident of Florida or not, you do have a right to demand that the county employees abide by the law and dispose of tax forfeited property in accordance within that law. So, don t be afraid of asking for that kind of information, even if the county doesn t automatically provide it. It is your RIGHT to have access to that data. 3) The Auction: Most counties in Florida (except those that have chosen to conduct their auction online) require that you be present in person at the Tax Lien Certificate auction. There are several steps involved in registration, and the majority of these can currently only be done in person. However, there are some exceptions to the rule. For example, some counties have begun to conduct their auctions online. You can see lists by county of any properties for sale by looking at websites like Such counties, by using a third party to conduct the auction, make the task easier for the investor. Be sure to check out the county s website, or simply write for more detailed information. Also, note that each county has different rules on: The security deposit. Often, the county will require a refundable deposit to be made when arriving at the public auction (they don t want a bunch of tire kickers bidding and then not following through). For that reason, investigate to find out how much to bring. Deadline. By when that deposit needs to be received How that deposit needs to be sent. Some only accept wire transfers, some only accept cash, some only accept mailed money orders and checks, and some require that you show up personally to bring the payment in one of the above forms. The same Martin County website previously mentioned also explains how most auctions are carried out in Florida: "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 8

11 8. What is the bidding process at the certificate sale? Bidding for tax certificates begins at 18%, the certificate will be awarded to the lowest bidder. Certificates are guaranteed a flat non-accruing 5% yield of the face value (purchase amount) or until, when calculated, the APR percentage bid on the certificate, whichever is greater (See back page of this packet for explanation of the guaranteed 5% interest rate). At registration you will be assigned a bidder number and given a paddle with that number. After the sequence number and amount due is read by the announcer, bidders raise their paddles and call out their bids, starting at 18% and lower. When the bidding ends, the certificate is awarded to the lowest bidder. Make sure you know these and follow these. You don t want to have a nasty surprise like I did once. I had done all of my research on the properties and identified the ones I wanted to bid on. But then I missed the deadline to send in my deposit. As a result, I was not allowed to bid. I not only missed out on some great opportunities but I had also wasted all that time doing the necessary research. Some other counties in Florida are now conducting their private sales (sales of Tax Certificates that no one bid on during an auction) by correspondence, so you can invest in great pieces of land without ever setting foot on the property! At this point you might be wondering how much money the county will ask for each property. A basic rule of thumb for calculating the opening bid is: a) all delinquent taxes and costs for most properties, or b) one-half the assessed value of a homesteaded property Sale at public auction If tax certificates exist or if delinquent taxes accrued subsequent to the filing of the tax deed application, the amount required to redeem such tax certificates or pay such delinquent taxes must be included in the minimum bid. However, if the land to be sold is assessed on the latest tax roll as homestead property, the bid of the certificateholder must be increased to include an amount equal to one-half of the assessed value of the homestead property as required by s "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 9

12 County Links The simplest way in Florida to find all of the dates and procedures for an auction is to go to the respective County Tax Collector/Assessor s website, which can be found at the previously mentioned county websites. Doing Online Research: For those same counties (most of them) you can do the vast majority of property research online, right from the comfort of your home. You can check for warning signs like third-party liens (you don t want any to be on the property) and easements on the property. Some of the nastier surprises, like IRS liens and assessments, don t go away after the property is foreclosed on. You can also check for mortgages (which change how you invest in the property) and any other research you want to do. As an added bonus of technology, you can often get high resolution aerial pictures of the property. This is particularly useful when you are looking at purchasing tax deeds on land only vs. tax deeds on land with houses. However, even when focusing on houses, you can still also get access to features like Google Street View and see the actual property right from the curb. The bottom line is, wherever you might be (even if it s thousands of miles away) you can still investigate the land you are thinking about bidding on. With all of these tools, you can drastically limit your in-person research trips, and can get most of the information you need home, work, or anywhere where you have access to a computer and the internet. Record of Tax Sales by County Treasurer After the sale, the winning investor will immediately receive his signed and dated Tax Lien Certificate, and it will be noted by the county Tax Collector: Sale of tax certificates for unpaid taxes. (9) The tax collector shall maintain records of all the certificates sold for taxes, showing the date of the sale, the number of each certificate, the name of the owner as returned, a description of the property within the certificate, the name of the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 10

13 purchaser, the interest rate bid, and the amount for which sale was made. Such records may be maintained electronically and shall be cited as the list of tax certificates sold. Make sure that the certificate you receive includes the following information: (1) The date of sale. (2) A description of each parcel on which a tax lien was sold. (3) The year of assessment to which the tax lien relates. (4) The name of property owner, if known. (5) The name and address of original purchaser of the tax lien. (6) The total amount of taxes, interest, penalties, and costs due on the tax lien, which relate to the year of assessment and to the date of the sale of the tax lien to the original purchaser. (7) The amount of any subsequent taxes, penalties, interest, and costs paid by the original purchaser, or assignee, of the tax lien certificate and the year of assessment to which the payment relates. (8) The name and address of the assignee, if any, and the date of assignment of the tax lien certificate. (9) The name of the person redeeming and the date of redemption. (10) The total amount paid for redemption. The holder of the certificate receives the interest payable plus their investment back when the owner or a party of interest redeems. If there is no redemption during the time provided for redemption the certificate holder can initiate foreclosure proceeding and send the deed to a second public auction. Then, they can sell the property for as much as they like with a huge profit to be made. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 11

14 ASSIGNABLE TAX CERTIFICATES Tax Lien Certificates issued by the county treasurer are assignable to anyone requesting that it be assigned, no matter their nationality, place of residence, or anything else. That means that you can live on a Caribbean island, or you can live next to the Treasurer s office, and still be able to invest in Tax Lien Certificates in Florida. You can also be of any nationality; all the county cares about is that they receive their money! So, no matter where you are from, where you live, or what you do for a living, you can attend the Tax Lien Certificate auctions and bid. This is a great way to make up to 18% per year in Florida, although it can end up being MUCH MORE (1000s of percent) if you end up getting the property after paying only 2 years worth of back taxes plus the cost of foreclosure! You will make a great Return on Investment (ROI) with little to virtually NO risk! "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 12

15 4) TECHNIQUES - IDEAS - CONCEPTS FORMULAS Now let s cut to the chase and let s start talking about some methods, techniques, ideas and concepts which allow you to make money in Florida. As we do, keep in mind the following concepts and terminology: TAX LIEN CERTIFICATE SALES What are known as Tax Lien Certificates, Tax Sale Certificate, Tax Purchaser Certificate, TLCs, and a couple of other names, are sold by many taxing jurisdictions throughout the United States. Each state is different and has their own laws governing each aspect of a sale and the methods of obtaining records. The main reason for the types of sales mentioned above (from the perspective of the taxing jurisdiction) is to collect taxes instantaneously that would otherwise go uncollected for months and (at times) years. Without the methods and techniques spoken of in this manual, the counties within Florida would be unable to conduct normal business. The already low state finances would be even lower. The local school and roads would be left uncared for unless the taxes are paid by someone. So, these methods are made for investors to make a lot of money, but they also help the tax collector to maintain a certain level of cash flow within the stipulated budget. The successful bidder at any of the states auctions for Tax Lien Certificates receives a Tax Lien Certificate. This TLC places them in the same position as the county tax collector. The investor simply has a lien on the property. Most jurisdictions, such as Florida, have increased the interest rate of a Tax Lien Certificate in order to persuade potential investors to purchase these certificates. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 13

16 MONEY MAKING TECHNIQUE #1 Goal: Get a high interest rate This is the simplest of all of the techniques. I say that because you are really just doing what the state wants you to do. Basically, you go and purchase Tax Lien Certificates at the live auction and start to accrue interest (which will be paid when the owner redeems the property). Florida uses a bid-down system, where the bid starts at 18% and goes down in increments of ¼ of a percent. Even though the bid may get very low, it is always guaranteed at least 5% by the state Redemption of tax certificates. (2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent. Keep in mind that this technique assumes you do NOT want to own the underlying real estate. Therefore, what you want to do here is just focus on the kind of properties that are LEAST likely to go all the way to tax foreclosure, and most likely to be redeemed by the owner. For example, on what property is the owner more likely to end up paying the property taxes at some point? On a pretty house in the suburbs surrounded by a white picket fence and a nicely manicured lawn Or an ugly house that is boarded up and where the weeds are 5 feet tall? Or perhaps a vacant piece of land with nobody living on it and where the owner perhaps even lives out of state? "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 14

17 You guessed it. The second and third options are much more likely to go to foreclosure, while the first one is NOT as likely. Nobody in their right mind would let a nice house with a manicured lawn go all the way to a tax lien foreclosure. They will FIND a way to pay of that money, whatever it takes. And even if they don t have the money, the bank that most likely has a mortgage on it will pay off that lien at some point, because once the tax lien foreclosure is complete even the bank mortgage is wiped out, gone, and the bank gets no more money out of it. So nice properties with mortgages are what you want to focus on when looking to invest your money in a nice, safe return of up to 18% in Florida. I actually have created a short but very detailed program on exactly how to proceed if this is your goal and it is available at a discounted price (with lots of additional cool bonuses) here: "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 15

18 MONEY MAKING TECHNIQUE #2 Goal: Get a tax forfeited property without going to auction In Florida, there is a secret way of getting tax forfeited land that many people don t know about. As we mentioned in the introduction, it is possible to obtaining Tax Lien Certificates at a private sale without ever going to an auction. According to section of the 2011 Florida Statutes: Application for obtaining tax deed by holder of tax sale certificate; fees. (7) On county-held certificates for which there are no bidders at the public sale, the clerk shall enter the land on a list entitled lands available for taxes and shall immediately notify the county commission and all other persons holding certificates against the property that the property is available. During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property. Thereafter, any person, the county, or any other governmental unit may purchase the property from the clerk, without further notice or advertising, for the opening bid, except that if the county or other governmental unit is the purchaser for its own use, the board of county commissioners may cancel omitted years taxes, as provided under s In layman s terms, what does this law tell us? When counties in Florida hold Tax Lien Certificate auctions, there may be some Tax Lien Certificates left over that have not been sold, meaning that there were no bidders for those particular properties. In such a situation, the county maintains ownership of the certificates on the properties. These are held in trust by the County Clerk. At his discretion, he can arrange for private sales to interested persons. He may use purpose-designed software, a third-party seller, or some other method. With that in mind, it is very important for you to contact each of the tax collectors from the 67 county offices! When you speak to them, you should request a list of state-owned properties available for sale right now! Be sure that the list details the amount owed for taxes, any penalties, and any costs up to the date of your request. Using these amounts, pay the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 16

19 office the total immediately. They MUST give you a deed to the property right away per the statute mentioned above! Since there are 67 county offices in Florida, it may take time to contact them all. To get that information, however, try using a form letter addressed to the County Tax Collector for each county, wherein you will be asking for a copy of the list they maintain of all tax delinquent properties, especially those without TLCs on them. A form letter will save valuable time and should bring results. The following page contains a sample letter addressed to the County Tax Collector. This letter not only asks that your name be placed on the list to receive future notices of tax sales, but also asks for a list of property held by the various counties that is for immediate sale. Again, you can find more details on how to find and buy tax liens with every little step explained in detail here: "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 17

20 LETTER 2: TO THE COUNTY TAX COLLECTOR Your Name Your Address Your City, State, Zip YOUR ADDRESS DATE COUNTY TAX COLLECTOR Re: Delinquent Taxes Dear Sir/Madam: Please place my name and mail on your mailing list and list to receive all notices of sale of real estate held under tax lien or tax deed by the county per provisions of Florida Code sections and : Advertisement of real or personal property with delinquent taxes. (3) Except as provided in s (4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June Notice, form of publication for obtaining tax deed by holder. (1) Upon the receipt of the application as provided by s , and after the proper charges have been paid, the clerk shall publish a notice once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s The form of notice of the application for a tax deed shall be as prescribed by the department. No tax deed sale shall be held until 30 days after the first publication of the notice. Please send me a copy of the list as soon as it is prepared, ideally via , to YOUR ADDRESS. In addition, please furnish me with the name and address of the newspaper in which you plan to publish this required notice, along with the dates of publication in order that I might obtain a copy on the first day of publication. I would also like a list of all property which you have advertised over the last five years and on which you have not received a bid. Please furnish me the minimum acceptable bid as determined by the above statute. Sincerely, Xxxxxx Xxxxx "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 18

21 MONEY MAKING TECHNIQUE #3 Objective: Acquire the property via tax lien foreclosure This requires a little more involvement, but the results are well worth it! Here is what you do: First, you obtain the list of properties coming up for sale as soon as possible. In Florida, this list begins to be made once the county recognizes the property to be in a delinquent tax status (1 year past due). If you are relying on a list which was mailed to you, or found in the newspaper, than always double check the county website prior to planning your next move. Also, be aware that the list is, in effect, always shrinking. This is the case because some homeowners may redeem the property and pay off their back taxes after their property has been placed on a public list. This is a good reason to always check on your properties weekly. Again, I would do this mainly at the county website. If there is no information available there, then just work with the original list you received. It won t be perfect, but it will fulfill its function. Next, you filter the list down to include only the pieces of property you are interested in. The size of this personalized list can vary. As stated above, you will want now focus on properties which are most likely to go all the way to tax foreclosure. These properties are generally in a state of disarray (meaning fixer-upper houses), are lots that appear vacant, or are in fact pieces of vacant land. These tend to be properties which are in the bottom third of property values in the market you are operating. For example, in Florida, real estate prices (which can vary, of course) tend to start in the $25,000 range for vacant residential lots, go into the $150,000 range for houses, and go all the way up to million dollar properties (land or homes). So in this case, you would focus on properties worth anywhere between $25,000 and perhaps up to $150,000 (of course, you can make your own rules, but this has been my experience of what works). In addition, you want to focus on properties which do not have a "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 19

22 bank mortgage on them. Remember that banks would pay such pending mortgages off, meaning the property won t be likely to foreclose. Also, you should keep in mind that lower priced properties are less likely to have mortgages than million dollar properties are. Once you have determined which properties fit these criteria, you can go ahead and purchase Tax Lien Certificates on those properties. After the two years have passed, you will receive the deed to the property and foreclose on it. Congratulations, you are the owner of a great new investment! Again, in this state overview manual, we can only go into so much detail. If you have decided that this is the way you want to go, then I would encourage you to check out the very detailed and super affordable program which explain exactly how to do the research on each property, how to find the real gems, and then how to buy them through tax foreclosure. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 20

23 MONEY MAKING TECHNIQUE #4 Objective: Buying the tax delinquent property directly from the owners. In this technique, you will start like the previous technique, focusing on the properties that are most likely to go into tax foreclosure. Why? Because those are, by definition, the properties that the owners simply don t want anymore. In fact, their lack of desire to be the owners of this particular piece of property is so strong that they have stopped paying their property taxes and now are willing to let their ownership revert to the state. Personally, this is the technique that I like most, and, since 2002, is the one which I have used to do about 90% of my roughly 3,100 Real Estate deals. So here is how it works: After you have selected all of the properties which fall in your desired value range (of about $25,000 to $100,000 or $150,000) you will make a list of all of the delinquent property that you are interested in. Next, gather their current ownership information. Many times, tax lists only come with the NAME of the property owner. Even if that s the case, it is best to check the property records online. Why? Nowadays, the records on the county often link right to the individual ownership listings, located on another page of the county s website. This will give you more contact info for the owner. What if officials don t cooperate with me? Although all records (including records on property ownership) are, by law, a matter of public record, that doesn t automatically mean that the county makes them easily accessible to you. Now, the counties in Florida are quite advanced in terms of giving information online, but there are still some that are kind of stuck in the early 20th century and have very little to nothing posted to their websites. In those rare cases, you will have to actually take a trip down "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 21

24 to the county offices (or hire someone to do it for you through or perhaps to get the property ownership information for all the properties you are interested in, property by property. Even if you have to invest a little money, it will be a small price to pay to make a fortune in tax delinquent property investing. County officials often have a unique interpretation of the law, wherein they will happily give you access (online or in person) to all the records, but they do not feel obliged to collect or extract the data in an aggregate for you. In other words, they basically say: It is all available, go check it out. However, we won t create a custom data extract for you or send it to you. If that is the case, then you really have two choices: You can contact the county s Information Technology department and ask them for help. They often understand how easy it is to get that data of property ID, back tax amount, owner name, owner mailing address, assessed value, etc. In addition, they can help you to relay this message to the county officials who might just be blocking your request because they think it is a lot of extra work. Or, you can just give in and gather the information you need piece by piece. While more effort, it is WORTH IT! But, continuing in the steps... With the contact information of the tax delinquent property owner in hand, we will now compose and mail a letter to them (see the sample letter below) stating that their property is delinquent for non-payment of taxes (which they already know) and to inquire as to whether they have any intention of redeeming (paying the taxes they owe before the cutoff date). In your letter, include a sentence stating that if there is no intention of redeeming, you will purchase their property for some cash. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 22

25 Letter 1: To Tax Delinquent Land Owner Your Name Your Address Your City, State, Zip DATE Property Owner Name Property Owner Address Property Owner City, State, Zip Re: Your Property in (PROPERTY COUNTY, STATE) Dear : When I checked the public records in (name of County) County, FL, the above property appeared to be delinquent for non-payment of taxes, and ownership of it will be sold through public auction. In the event you do not intend to redeem it, and are interested in selling your property (below market value) in exchange for some cash, please call me at (YOUR PHONE NUMBER) or me at (YOUR ADDRESS) to discuss the property and a possible sale. If you have no interest in selling your property and relieving yourself of the burden of property ownership in exchange for some cash, or if you have already redeemed your property and have no interest in a sale, please disregard this letter. Sincerely, Xxxxxx Xxxxxxx "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 23

26 As you see in this letter, you are not really telling the seller what you are offering. You do that once they have contacted you back and have given you more information about the property. Even then, I like to make that offer in writing. Once you have all of the information that the seller can give you, either: Send them an offer in the mail Make an offer on the phone. In either case, it will be an offer for only a token payment of a few dollars, a few hundred dollars, or (in the case of a really valuable property) for a few thousand dollars. Offer them a price equal to the tax amount plus a little extra. Make it a price that will be worth their effort, but that is still very low. For example, offer back taxes plus $100 or $500 or (in case of a more valuable property) it could go as high as a few thousand dollars. This will make sense to them because not only do they get rid of a lingering overdue tax amount, but they will also walk away with a few dollars in their pocket. They can use this money to move, to go shopping, or to put down on another home or piece of real estate. Now, when you send out these letters, you want to make sure that you keep three (3) very important files, and label them as you see below: List of all responses stating they will redeem by paying their taxes to the county; (there are usually just a few who will even bother to answer if they are planning to redeem). List of all who respond positively to you (obviously these are your main target now). List of all un-deliverable mail (you will want to keep these nearby). The second list (which is obviously the ones who you might do a deal with right away) is for this technique the most important one. However, once you read on, you will see that the pile of undeliverable mail is also a HUGE gold mine for you. It can make you money in a way that you probably have not thought about. But let s continue with the letters in the second file list right now. Once you have some people who have responded to you, you can either call them back and ask them some questions about the property like what is the terrain, does it have utilities, is it buildable, what do they want for the property... or, if you already checked out the property online on the county "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 24

27 websites and ran comps, (comparable sales so you have an idea of the exact value) you can just send them an offer. And once they accept you either: Immediately find someone else to sell the property to and do a double escrow closing (where you buy and sell the property in a single day) You immediately find someone else who wants to purchase the property and you just ASSIGN the sale agreement (your offer) to that buyer for a fee! You close on the transaction and then you flip it to someone else You let the government sell it for you (METHOD #9) Or, if the property is a true gem, you close on the transaction and keep it for yourself. However, in this case, don t forget to pay off the property taxes. Otherwise, someone else will purchase the tax deed at auction and foreclose on YOU! Now, I think that by now, you are getting as excited about this process as I am. That s why it s so important for you to have this super detailed step-by-step system walk-through and hand-holding guidance on how to carry out every tiny little aspect of this investment technique, from how to talk to the seller on the phone to how to make sure your offers get accepted. Remember, you can go to anytime and learn more about it there. Of course, this is only half the game here. Another even more powerful idea is to GO FURTHER THAN OTHERS WILL. I once heard somebody say something along the lines of: If you are willing to do NOW what others are unwilling to do, then you will for a LIFETIME be able to do (and afford) what others can t. I remembered that, and you should too. That thought leads us to "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 25

28 MONEY MAKING TECHNIQUE #5 Objective: Find the people that even the government doesn t bother to try to find. So what can you do that goes further than others? Think back to that file full of envelopes that we mentioned, remember, the ones that were returned undeliverable? You can find the NEW address of these property owners that nobody else can get a hold of. The way you do that is called "skip tracing! Skip tracing is easy in the US because of the very lax privacy rules. All you need to do is create an account with a service like or These are readily accessible and for-profit companies which, for a fee (between $1 and $5 per search, but most simple person searches are at about $1/search) allow you to put in the name and OLD address of the person you are looking for. With a click of a mouse, the new address appears. Sometimes, it requires a little digging (like in the case where an owner of the property has perhaps passed away). In that case, you will want to see who else has lived at that address (it s all right there on the first search result when you initially searched for the person) and then you just follow the links to the children and soon enough, you can find their address. Once you have found a new, updated address of the property owner (or of their children), you just send them the same letter as mentioned in Method #4 (because they haven t received it yet) and apply the steps of Method #4 with them too. You will have an untouched market, and will probably be the first person to give them a way out of their stressful situation. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 26

29 MONEY MAKING TECHNIQUE #6 Objective: Inform the owner about a possible tax deduction for their property if they sell cheaply to you Here is a "special technique" to use if you see a lot of properties with a lot of back taxes accrued in your county of choice. This technique works for all kinds of properties, but I have found it works best when the owner of the property either: Can t afford to pay the property taxes anymore, and several years of property taxes have already accrued Really doesn t want the property anymore but still wants to make some decent money from the sale Applying this technique requires a little more financial knowledge from both the seller as well as from you (not too much, though). Here is how it works: Again the steps are fairly similar to the previous letter-writing techniques in that you get a list of people whose properties are delinquent for non-payment of property taxes and write them a letter. Your first step will again be to obtain a list of all of the records of property owners where the county is planning to auction off their land. These are obtainable in the Tax Collector or County Treasurer offices, and are ALL public records. You can usually obtain very recent and accurate information via their websites too. However, in this case, what you want to do is offer the seller a true token payment of only $50 to $100 in exchange for the property, while at the same time explaining to him that he can also get MUCH more money by claiming a tax deductible loss to the IRS in his annual tax returns. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 27

30 Your next move is to write each of the delinquent property owners a letter similar to the one at the end of this technique. But how can the seller make extra money in addition to what you offer them? Well, as always, knowledge is power. CAPITAL GAINS & LOSSES DEDUCTIBLE Naturally, everyone knows that capital gains are taxable. But have you ever considered taking a capital loss, long or short term, in order to obtain a tax deduction? And, have you ever considered the fact that you may have it in your power to "create" that capital loss? The bottom line is that there are tax rules in the US which allow you to write off losses from investments against gains in other areas of your financial life. Let me explain. CREATING A CAPITAL LOSS To many it might sound strange that you "create" a capital loss and pay less in taxes because you exercised your power to create that loss? But it is just another example showing that the tax code was built by the rich for the rich, to help them pay less taxes when they made money (via low capital gains taxes) and buffer their losses by allowing them to write of losses against their income tax returns. Consider an example: if someone purchased a residential lot, some small acreage, or even a house as an investment a number of years ago, and if the real estate they purchased no longer holds the same promise for the owner as when he originally purchased it, if it has decreased in value, if the taxes or maintenance fees are unbearable, or if, for any other reason he is no longer interested in the property, the owner of the property can "create" a capital loss by selling it for a token payment. All he needs to do is capture and remember what you paid for it (and ideally have some proof) when he bought it and then capture what he sold it for (to you). And if he sold it for less than he bought it for, and effectively lost money, that loss can be, in simplified terms, written off against gains from other investments or just against regular income (to a lesser degree). So, if someone purchased a lot in some highly promoted subdivision for $20,000 a few years ago and if he then sells that lot now for a token payment of $ to you (as an example) that loss the seller absorbs would amount to $19, "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 28

31 Disclaimer: I am not a CPA and I am not giving legal or tax advice. I do have 2 MBAs, though, and I do understand financial items quite well. That said, make sure that you check with your personal CPA on the accuracy of what I am telling you. Now, here are the rules, as I understand them (again this is not legal or tax advice). According to the IRS, anyone can write off up to $3,000 of capital losses per year (meaning losses from investments) against their ordinary income (meaning your salary from your place of employment), and you can even write off ALL your capital losses against capital gains in one year. So for example, as illustrated above, if someone just happened to have this above mentioned lot that he bought for $20,000 and sold to YOU for $250, he has realized a loss of $19,750. If that person has a job and has NO money in the stock market, and no other income, he now can write off $3,000 PER YEAR against his regular income. Now let s assume that person is in the 30% tax bracket, he basically declares a $3,000 loss against his regular 1040 income and ends up paying taxes on $3,000 less per year. In other words, the government sends him a refund check for 30% of $3,000, which is $900. And now he does this again and again and again until the full $19,750 is written off. Over the next 7 years he will therefore get from the government additional refund checks for a total amount of $5,925. The total amount he received for the property over the next 7 years therefore was: $250 from YOU in year 1 $5,925 from the IRS ($900 per year for 6 years and $525 in the last year) For a total of $6,175!!!! Now it doesn t end there. If that person (the former property owner) who realized that loss of $19,750 is an investor himself and made an extra $19,750 (coincidentally) on another investment or in the stock market... in that same calendar year, then he can write off the ENTIRE $19,750 (and really there is no limit-this is just an example) against gains he made. As a result he would receive the same $6,175 but ALL in the FIRST YEAR! So this is a GREAT way to explain to the seller that he will be paid MUCH more than you could ever offer for this property by accepting your token payment! Do you now see how, if you explain this properly to a somewhat financially savvy seller, you can get him to accept your super low offer? It s a no brainer, because who knows? In this case the property value might have gone down so much that the property might not even be "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 29

32 worth more than a few thousand dollars? The only pre-requisite is that the seller is capable of understanding this. THOUSANDS DELIBERATELY NOT PAYING TAXES Tens of thousands of individuals who purchased property from some highly advertised and overly promoted real estate development years ago are finding they are not happy with their investment. Many of these people are "deliberately" not paying the taxes on the property for one reason or another and the property is being sold for non-payment of taxes resulting in a complete loss to the investor, in most cases. By explaining this Tax Deduction rule to one of these unfortunate individuals, you may be able to help them turn part of their loss into cash by selling their property to you for a token payment. This creates a capital loss and may result in substantial tax savings to them, while absolutely limiting the Cash outlay to you. To the seller, isn t this much better than taking a complete loss? You are effectively making the government your partner in compensating the seller for their property ISN'T THAT GREAT! CONSULT YOUR TAX ACCOUNTANT OR ATTORNEY As mentioned above, you should definitely consult your tax accountant or attorney to determine the exact benefits in your particular case. The rules, regulations, and laws can change any time (although they have been in place for decades) and it takes a professional to keep abreast of the changes that affect you. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 30

33 Letter 2: Tax Delinquent Token Payment Letter YOUR NAME YOUR ADDRESS CITY, STATE ZIP PHONE YOUR ADDRESS OWNER NAME ADDRESS CITY, STATE ZIP CODE DATE RE: Your County, (STATE) Property. Property ID NO: Dear Sir or Madam: I recently checked the public records for some properties in your county and the above described real property appeared to be delinquent for non-payment of taxes. Please ignore this letter if this information is outdated and you have already paid the taxes and/or if you are not interested in selling your property. If you however, are interested in selling your property (even if you have not paid the property taxes) you might be able to profit by giving me a deed to the property for a small consideration. You might not know this, but by doing this you could potentially create a tax deductible loss. By giving me the property for a small consideration and transferring the property over to me, you should be able to document what you received when you sold it to me. If you paid more for it than when originally purchasing it, U.S. tax law allows you to claim the difference as a tax deductible loss (up to $3000 per year). If you are interested in such an arrangement please call me at (YOUR PHONE NUMBER) or me at (YOUR ADDRESS) to discuss the detailed arrangements. Of course I will assume the responsibility for all past due and currently due property taxes upon receipt of the properly completed deed. Again, if you have paid the taxes or if you do not have an interest in this offer, please discard this letter. Sincerely, Xxxx xxxxx "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 31

34 MONEY MAKING TECHNIQUE #7 Objective: Flip the property without paying taxes. Many people go ahead and pay the taxes right away on the property that they buy. What s more, in many cases the title company makes it look like you have to pay the back taxes when you purchase a property. But that is not actually the case. If you are short of funds, but still want to do a deal with a property that owes a lot of back taxes (perhaps more than you can afford to pay off right now), then just ask the title company to give you an exemption for non-payment of property taxes. Such an exemption means that you get to buy the property for only what you give the seller (which, like in the techniques above, could be just $100). Then, you go on to assume the back taxes, but will not actually pay them at that moment. Most title companies will look at you a little strangely if you ask them for such an exemption, but be insistent. Eventually, they will agree that this is possible and will allow you to do so. Basically, with that exemption, you are now insured for all the things a title company insures you (with the exception of damages caused by losing the property to tax foreclosure). Since that coverage was exempt from the policy, the title company would not be liable if that happens. So in this side technique you can save a lot of money by buying the property outright from the owner as described in the above techniques and not paying the property taxes. When you are ready to flip the property, you sell it subject to the outstanding back taxes, meaning that whoever buys it from you also assumes the back taxes or simply pays them off. The advantage of this technique is that you never had to pay any taxes, and therefore less money comes out of your pocket. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 32

35 MONEY MAKING TECHNIQUE #8 Objective: Acquiring property by buying it at a Tax Deed sale As previously mentioned, after a Tan Lien Certificate has been sold at auction, the property owner has two years in which to redeem his property and cancel the Lien (in other words, the owner has two years to pay his back taxes PLUS the 18% interest). Once the two year redemption period has passed, the holder of the Tax Lien Certificate will initiate foreclosure proceedings by requesting a Deed to the property. As part of this procedure, the state will hold a second public auction, wherein the original Certificate holder and any other interested parties may participate. Basically, the county is saying: I want my money, we aren t being paid! As a result, they note the property on a master list, and make this list available to interested investors. This is a great opportunity because many people don t even know that these Tax Deed Auctions exist. Or, they may think that the only properties up for auction are probably in various states of disrepair and have little investment potential. Thankfully, you know better than that. Before bidding, however, you need to do your research first on the condition of the property: If land only: can it be built on? (Is it flooded, is it too steep, is it too rocky, does it have a huge wash going through it...?) If a house: is it being lived in, what is its current value, what repairs does it require? This is a tricky one, because you are NOT allowed to go into the house unless the tenants or owners let you in. Going into the house without permission is trespassing, and in Florida, where the residents are very independent minded, the situation could become very complicated, very quickly. In any case, you need to get some kind of picture of the quality, value, and specific issues with the property before you bid, because you don t want to overbid or get stuck with a nasty surprise. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 33

36 How to research the county tax office s sale properties: Once looking at each county s website for a list of properties for sale here: you will have in your hands a list of real property that the state wants to get rid of. Perhaps you re interested in properties within several different counties. After you compile the list of properties you may want to bid on, organize them into spreadsheets of each county since that is where the following information will be found most easily. Some questions you will want to research and find the answers to are: What is the last sale date? What was the amount of the last sale date? What is the assessed value only of the land? Have there been any improvements on the property since the last sale? If so what is there value? What is the total assessed value with the land and improvements? Keep track of them both separately and combined. To answer all the above questions you will need to go to each individual county assessor website and enter either the property address or owner s name. The county, in turn, will then give you the detailed assessment and property information that you will need for your research. Does the county website have a grid map or photo of the property? Are there metes and bounds descriptions? If so, obtain the plat map and mark them, and then save them for your records. Grid maps are either online at each county site or you may request one at the county office in person. You now have a list of properties, maps, and assessment information. In your spreadsheet go back and list the properties starting with your most interested first. Take out your County map and physically mark each location with an X. Doing this may sound somewhat juvenile, but it helps to visually see where each property is and what it can offer within its location. With your new route map, you can save yourself many hours or travel "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 34

37 time by not having to backtrack over the same area several times. Many of the properties will likely be in the same general location. A word of caution: Do not share your research with others. You have put a lot of time and money into your research and you should keep it strictly to yourself. Ready to Visit Property List Now you re ready to go and check out each property. Have a file with blank paper in each for you to take notes when visiting each location. Be sure to note on the condition of the property, location, and approximate value. Is it occupied or unoccupied? Here is where you determine the maximum amount you are willing to invest on this property. Is it worth investing at all? Is it a good or bad deal by looking at the outside? These is the time to take a lot of notes, so bring plenty of paper or use a portable device like a laptop or an ipad. Taking photos is another great idea so that you can view them at any time and remind yourself which property you re looking at, and to show to potential buyers. Once you have completed this research, you can attend contact the county office and buy with confidence the properties that you want! You find out about these things by either: In addition, it might be a good idea to evaluate the property to make sure you are not buying into a measuring error. This is what I call properties that might look like good deals on paper, but are actually not good deals at all. For example, I have seen properties that look like they measure are 10,000 ft² and are located in the middle of a major city. With those stats, they should be worth $200,000 or more. However, once you check them out, you realize that they are really just 5 feet wide and 2,000 feet long, and are actually a county surveyor s measuring error Looking at the plat map of the actual property (the map in the assessor s office) "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 35

38 Looking at the county GIS system online. This often shows you an aerial picture with the shape of the property overlaid on top of the aerial shot After your virtual (Google maps, Google Earth, or County Geographical Information System) or physical inspection of the property, and if you feel that it is worth at least 3-4 times the cost of acquiring the tax sale certificate, you should make sure to bid on that property at the next auction. Once you have the Tax Deed, you will be in a position to foreclose on that property immediately! Grantee of tax deed entitled to immediate possession. Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of the lands described in the deed. If a demand for possession is refused, the purchaser may apply to the circuit court for a writ of assistance upon 5 days notice directed to the person refusing to deliver possession. Upon service of the responsive pleadings, if any, the matter shall proceed as in chancery cases. If the court finds for the applicant, an order shall be issued by the court directing the sheriff to put the grantee in possession of the lands. Where else can you obtain any property for such a low rate, and then either rent it out or flip it for endless amounts? Acquire these properties AS QUICKLY AS POSSIBLE! Let me say that again: You get a list of properties which will be auctioned off at a Tax Lien sale You check out the properties, and if they are indeed quality properties, you make sure to win the Tax Lien certificate at the auction You foreclose on that property right away, and flip it to another buyer Remember, all of this information can be found in the list that can be obtained from the Land Commissioner for the State of Florida. Whichever way you check on the records, you always need to check the public records on each property before you purchase it. That way, you make sure that you don t purchase an old problem with the property (like an extra city/county assessment or an IRS lien- both of which do not get wiped out with the foreclosure). "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 36

39 You also want to always do the steps of preparing a list of only properties with a current county held certificate and a fair market value worth your while (for me that is at least $25,000 or $100,000) or more, and where you can make at least 3-5 times your investment back (even if you have to sell the property at a discount). "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 37

40 MONEY MAKING TECHNIQUE #9 Objective: Let the government sell your tax delinquent property for you. A property can still make us some money, even though it owes taxes. As we have seen, we have several options once we buy a tax delinquent property before the auction. One of them is simply to pay off the taxes and then flip it to another buyer, flip it without paying off the taxes, or we can let it go to auction. The first and second options are great for some areas, but it can take some time to find the right buyer for our new land. That s why the third option is a great secret way of making money. Why? Well, when we become the owner of a tax delinquent property, the property will go to auction as it was originally scheduled to do. Our new property will be sold to the highest bidder, the county will get its taxes, and everyone is happy. What about us? Did we just lose our investment? Not at all. The secret lies in sections of the 2011 Florida Statutes: Department of Revenue to pass upon and order refunds. (g) If funds are available from current receipts subject to subsection (3) and a refund is approved, the taxpayer shall receive a refund within 100 days after a claim for refund is made, unless the tax collector, property appraiser, or department states good cause for remitting the refund after that date. The time periods stated in this paragraph and paragraphs (i) through (l) are directory and may be extended by a maximum of an additional 60 days if good cause is stated. (4) Nothing contained in this section shall be construed to authorize any taxing authority to make any tax levy in excess of the maximum authorized by the constitution or the laws of this state. This section talks about refunds. What does that mean? Well, as we mentioned, the state sets a base price when auctioning off tax delinquent land. The base price consists of the taxes owed and a few minimal fees and costs that are associated with the transaction. THAT IS THE ONLY MONEY FROM A TAX DEED SALE THAT THEY ARE LEGALLY ENTITLED TO KEEP. When the highest bidder purchases the property, any money over and beyond the base price is referred to as excess proceeds. As the most recent owner of the land, you are entitled to that money, in the form of a refund. All you have to do make a written claim to the county as soon as possible, asking for a refund of the excess funds. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 38

41 Do you see what just happened? By contacting the owner directly, you have just taken advantage of a little-known section of Florida law wherein the state sells your land for you and then gives you the proceeds! This option is half the work and twice the fun! "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 39

42 5) SAMPLE LETTERS FOR YOUR USE On the following few pages I have composed additional sample letters, which have been proven to work in Florida and other states. When you begin to mention law citations and quotes from different statutes, people will take you more seriously and give you what you request. Of course there will be one or two people who challenge you and the law, but that is when you stick to your guns and file a complaint and/or civil action against them. Remind them that you are aware of how to contact the State of Florida Attorney General as well. On the following pages are more sample letters, which can be used as is or further modified for use in the State of Florida: "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 40

43 Letter 3 to County Tax Collector Your Name Your Address Your City, State, Zip Date County Tax Collector Name County Tax Collector Address City, State, Zip Re: Delinquent Tax Properties County Tax Collector: I am interested in obtaining a list of all properties currently delinquent for non-payment of property taxes. This list is commonly also known as the Delinquent Tax Roll. Please advise whether or not you have such a list of all tax delinquent properties for non-payment of taxes readily available. This may be either via your website or a CD. Also, please let me know if there is there any charge for an electronic copy to be sent to me. If this is not available through your office, please let me know from whom it may be obtained with their direct contact information. This request is made pursuant to the public records statutes of the section of the 2011 Florida Statutes: General state policy on public records. (1) It is the policy of this state that all state, county, and municipal records are open for personal inspection and copying by any person. Providing access to public records is a duty of each agency. Sincerely, Xxxxxx Xxxxx "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 41

44 Letter 4: Alternate letter to tax delinquent property owner Your Name Your Address Your City, State, Zip Date Property Owner Name Property Owner Address Property Owner City, State, Zip Re: Your Property in (PROPERTY COUNTY, STATE) Dear, While doing research in the public records in COUNTY I noticed that your property is listed as delinquent for non-payment of property taxes and that it is close to being put up for a tax auction sale SOON! I am here to help you out and not to judge. I will get you money in your hands so that you can move on to a new home instead of losing everything you put into that home and your savings! Have you noticed that: - Real Estate prices are down? - Buyers are slow to come back to the market? - Banks are not lending? The truth is that buyers are actually spending money to buy properties like yours. I am one of those! I have cash and can close quickly. Why let the county win and take the house, leaving you and your family with nothing? Call me today at (YOUR PHONE NUMBER) and I will walk you through the steps, the process, and send the check, which will get you closer to your goal Again, I can help relieve you of the burden of property ownership. Call me now. Sincerely, Xxxx Xxxxxxx "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 42

45 ***Here is another letter which is short, simple, and to the point below. It may not sound like the most professional approach but its direct and casual composure has proven over and over to work in this area.*** Letter 5: Informal letter Date Hi! My name is Xxxxxx Xxxxxx and I am a local investor who wants to buy your property ASAP. I specialize in single residential homes and properties that are in a tax delinquent status such as yours located in County. I have the cash for your property now! If you re thinking about selling property located in County, now is the best time to call me and discuss this very rare opportunity! I have a limited amount of money to invest, and I am contacting several other Florida property owners also. Please call me at PHONE NUMBER to discuss the details of an offer. I am looking forward to speaking with you today! Best Regards, XXXXXXXXX XXXXXXX Local Florida Investor "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 43

46 6) STATUES RELATING TO PUBLIC RECORDS ACCESS It is important that you understand the public record statutes in the jurisdiction where you plan to do your research prior to attending a public auction tax sale or for the purpose of establishing a mailing list to contact delinquent property owners prior to or after a tax sale. The public records statutes in Florida are governed by sections through of the 2011 Florida Statutes: Under these public records statutes, you have the following rights: The right to inspect public records during normal business hours. The right to make notes and memorandum of any public record. The right to make photocopies of public records. When the public record is on a computer, public record statutes require the custodian of such records to provide you copies of computer print-outs of such records at the actual costs of reproduction. Generally speaking, you do not have to personally go to the office where the public record is kept in order to obtain the information you need. Public officials are required to furnish you photo copies and you have the right to request them through the mail. PUBLIC OFFICIALS DO NOT ALWAYS ABIDE BY PUBLIC RECORD LAWS Strange as it might seem to you, not all public officials are aware of their duties or your rights under the public records laws or if they are aware of the law they sometimes do everything possible to discourage you or even refuse you access to "their" public records. It is not always an easy matter to exercise your rights as evidenced by many court cases where the right to inspect such records have been denied to individuals and some companies. However, without exception, the courts have ruled in favor of the individual requesting the public record where the record is not exempt by statute. There is no statute in any state or in any jurisdiction of the United "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 44

47 States that exempts delinquent property tax records or other records relating to the ownership of taxable real property. Many state legislatures have enacted stiff penalties for violation of their public record laws. Penalties range from a simple misdemeanor to a felony and/or removal from office. In any case, the individual denied timely access to public records can take his concerns to the courts and can sue for actual and punitive damages against any public official and against the bond of that public official. It is clear that the public policy of the United States and the various states is to permit easy access to public records and your right to copies at the actual costs of reproduction is guaranteed by statute. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 45

48 7) FLORIDA PUBLIC RECORDS STATUTES General state policy on public records. (1) It is the policy of this state that all state, county, and municipal records are open for personal inspection and copying by any person. Providing access to public records is a duty of each agency. (2)(a) Automation of public records must not erode the right of access to those records. As each agency increases its use of and dependence on electronic recordkeeping, each agency must provide reasonable public access to records electronically maintained and must ensure that exempt or confidential records are not disclosed except as otherwise permitted by law. (b) When designing or acquiring an electronic recordkeeping system, an agency must consider whether such system is capable of providing data in some common format such as, but not limited to, the American Standard Code for Information Interchange. (c) An agency may not enter into a contract for the creation or maintenance of a public records database if that contract impairs the ability of the public to inspect or copy the public records of the agency, including public records that are online or stored in an electronic recordkeeping system used by the agency. (d) Subject to the restrictions of copyright and trade secret laws and public records exemptions, agency use of proprietary software must not diminish the right of the public to inspect and copy a public record. (e) Providing access to public records by remote electronic means is an additional method of access that agencies should strive to provide to the extent feasible. If an agency provides access to public records by remote electronic means, such access should be provided in the most cost-effective and efficient manner available to the agency providing the information. (f) Each agency that maintains a public record in an electronic recordkeeping system shall provide to any person, pursuant to this chapter, a copy of any public record in that system which is not exempted by law from public disclosure. An agency must provide a copy of the record in the medium requested if the agency maintains the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 46

49 record in that medium, and the agency may charge a fee in accordance with this chapter. For the purpose of satisfying a public records request, the fee to be charged by an agency if it elects to provide a copy of a public record in a medium not routinely used by the agency, or if it elects to compile information not routinely developed or maintained by the agency or that requires a substantial amount of manipulation or programming, must be in accordance with s (4). (3) If public funds are expended by an agency in payment of dues or membership contributions for any person, corporation, foundation, trust, association, group, or other organization, all the financial, business, and membership records of that person, corporation, foundation, trust, association, group, or other organization which pertain to the public agency are public records and subject to the provisions of s Definitions. As used in this chapter, the term: (1) Actual cost of duplication means the cost of the material and supplies used to duplicate the public record, but does not include labor cost or overhead cost associated with such duplication. (2) Agency means any state, county, district, authority, or municipal officer, department, division, board, bureau, commission, or other separate unit of government created or established by law including, for the purposes of this chapter, the Commission on Ethics, the Public Service Commission, and the Office of Public Counsel, and any other public or private agency, person, partnership, corporation, or business entity acting on behalf of any public agency. (3)(a) Criminal intelligence information means information with respect to an identifiable person or group of persons collected by a criminal justice agency in an effort to anticipate, prevent, or monitor possible criminal activity. (b) Criminal investigative information means information with respect to an identifiable person or group of persons compiled by a criminal justice agency in the course of conducting a criminal investigation of a specific act or omission, including, but not limited to, information derived from laboratory tests, reports of investigators or informants, or any type of surveillance. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 47

50 (c) Criminal intelligence information and criminal investigative information shall not include: 1. The time, date, location, and nature of a reported crime. 2. The name, sex, age, and address of a person arrested or of the victim of a crime except as provided in s (2)(h). 3. The time, date, and location of the incident and of the arrest. 4. The crime charged. 5. Documents given or required by law or agency rule to be given to the person arrested, except as provided in s (2)(h), and, except that the court in a criminal case may order that certain information required by law or agency rule to be given to the person arrested be maintained in a confidential manner and exempt from the provisions of s (1) until released at trial if it is found that the release of such information would: a. Be defamatory to the good name of a victim or witness or would jeopardize the safety of such victim or witness; and b. Impair the ability of a state attorney to locate or prosecute a codefendant. 6. Informations and indictments except as provided in s (d) The word active shall have the following meaning: 1. Criminal intelligence information shall be considered active as long as it is related to intelligence gathering conducted with a reasonable, good faith belief that it will lead to detection of ongoing or reasonably anticipated criminal activities. 2. Criminal investigative information shall be considered active as long as it is related to an ongoing investigation which is continuing with a reasonable, good faith anticipation of securing an arrest or prosecution in the foreseeable future. In addition, criminal intelligence and criminal investigative information shall be considered active while such information is directly related to pending prosecutions or appeals. The word active shall not apply to information in cases which are barred from prosecution under the provisions of s or other statute of limitation. (4) Criminal justice agency means: (a) Any law enforcement agency, court, or prosecutor; (b) Any other agency charged by law with criminal law enforcement duties; (c) Any agency having custody of criminal intelligence information or criminal investigative information for the purpose of assisting such law enforcement agencies in the conduct of active criminal investigation or prosecution or for the purpose of litigating civil actions under the Racketeer Influenced and Corrupt Organization Act, during the time that such agencies are in possession of criminal intelligence information or criminal investigative information pursuant to their criminal law "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 48

51 enforcement duties; or (d) The Department of Corrections. (5) Custodian of public records means the elected or appointed state, county, or municipal officer charged with the responsibility of maintaining the office having public records, or his or her designee. (6) Data processing software means the programs and routines used to employ and control the capabilities of data processing hardware, including, but not limited to, operating systems, compilers, assemblers, utilities, library routines, maintenance routines, applications, and computer networking programs. (7) Duplicated copies means new copies produced by duplicating, as defined in s (8) Exemption means a provision of general law which provides that a specified record or meeting, or portion thereof, is not subject to the access requirements of s (1), s , or s. 24, Art. I of the State Constitution. (9) Information technology resources means data processing hardware and software and services, communications, supplies, personnel, facility resources, maintenance, and training. (10) Paratransit has the same meaning as provided in s (11) Proprietary software means data processing software that is protected by copyright or trade secret laws. (12) Public records means all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received pursuant to law or ordinance or in connection with the transaction of official business by any agency. (13) Redact means to conceal from a copy of an original public record, or to conceal from an electronic image that is available for public viewing, that portion of the record containing exempt or confidential information. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 49

52 (14) Sensitive, for purposes of defining agency-produced software that is sensitive, means only those portions of data processing software, including the specifications and documentation, which are used to: (a) Collect, process, store, and retrieve information that is exempt from s (1); (b) Collect, process, store, and retrieve financial management information of the agency, such as payroll and accounting records; or (c) Control and direct access authorizations and security measures for automated systems Custodial requirements; maintenance, preservation, and retention of public records. (1) Public records shall be maintained and preserved as follows: (a) All public records should be kept in the buildings in which they are ordinarily used. (b) Insofar as practicable, a custodian of public records of vital, permanent, or archival records shall keep them in fireproof and waterproof safes, vaults, or rooms fitted with noncombustible materials and in such arrangement as to be easily accessible for convenient use. (c)1. Record books should be copied or repaired, renovated, or rebound if worn, mutilated, damaged, or difficult to read. 2. Whenever any state, county, or municipal records are in need of repair, restoration, or rebinding, the head of the concerned state agency, department, board, or commission; the board of county commissioners of such county; or the governing body of such municipality may authorize that such records be removed from the building or office in which such records are ordinarily kept for the length of time required to repair, restore, or rebind them. 3. Any public official who causes a record book to be copied shall attest and certify under oath that the copy is an accurate copy of the original book. The copy shall then have the force and effect of the original. (2)(a) The Division of Library and Information Services of the Department of State shall adopt rules to establish retention schedules and a disposal process for public records. (b) Each agency shall comply with the rules establishing retention schedules and disposal processes for public records which are adopted by the records and "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 50

53 information management program of the division. (c) Each public official shall systematically dispose of records no longer needed, subject to the consent of the records and information management program of the division in accordance with s (d) The division may ascertain the condition of public records and shall give advice and assistance to public officials to solve problems related to the preservation, creation, filing, and public accessibility of public records in their custody. Public officials shall assist the division by preparing an inclusive inventory of categories of public records in their custody. The division shall establish a time period for the retention or disposal of each series of records. Upon the completion of the inventory and schedule, the division shall, subject to the availability of necessary space, staff, and other facilities for such purposes, make space available in its records center for the filing of semicurrent records so scheduled and in its archives for noncurrent records of permanent value, and shall render such other assistance as needed, including the microfilming of records so scheduled. (3) Agency orders that comprise final agency action and that must be indexed or listed pursuant to s have continuing legal significance; therefore, notwithstanding any other provision of this chapter or any provision of chapter 257, each agency shall permanently maintain records of such orders pursuant to the applicable rules of the Department of State. (4)(a) Whoever has custody of any public records shall deliver, at the expiration of his or her term of office, to his or her successor or, if there be none, to the records and information management program of the Division of Library and Information Services of the Department of State, all public records kept or received by him or her in the transaction of official business. (b) Whoever is entitled to custody of public records shall demand them from any person having illegal possession of them, who must forthwith deliver the same to him or her. Any person unlawfully possessing public records must within 10 days deliver such records to the lawful custodian of public records unless just cause exists for failing to deliver such records. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 51

54 19.07 Inspection and copying of records; photographing public records; fees; exemptions. (1)(a) Every person who has custody of a public record shall permit the record to be inspected and copied by any person desiring to do so, at any reasonable time, under reasonable conditions, and under supervision by the custodian of the public records. (b) A custodian of public records or a person having custody of public records may designate another officer or employee of the agency to permit the inspection and copying of public records, but must disclose the identity of the designee to the person requesting to inspect or copy public records. (c) A custodian of public records and his or her designee must acknowledge requests to inspect or copy records promptly and respond to such requests in good faith. A good faith response includes making reasonable efforts to determine from other officers or employees within the agency whether such a record exists and, if so, the location at which the record can be accessed. (d) A person who has custody of a public record who asserts that an exemption applies to a part of such record shall redact that portion of the record to which an exemption has been asserted and validly applies, and such person shall produce the remainder of such record for inspection and copying. (e) If the person who has custody of a public record contends that all or part of the record is exempt from inspection and copying, he or she shall state the basis of the exemption that he or she contends is applicable to the record, including the statutory citation to an exemption created or afforded by statute. (f) If requested by the person seeking to inspect or copy the record, the custodian of public records shall state in writing and with particularity the reasons for the conclusion that the record is exempt or confidential. (g) In any civil action in which an exemption to this section is asserted, if the exemption is alleged to exist under or by virtue of s (1)(d) or (f), (2)(d),(e), or (f), or (4)(c), the public record or part thereof in question shall be submitted to the court for an inspection in camera. If an exemption is alleged to exist under or by virtue of s (2)(c), an inspection in camera is discretionary with the court. If the court finds that the asserted exemption is not applicable, it shall order the public "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 52

55 record or part thereof in question to be immediately produced for inspection or copying as requested by the person seeking such access. (h) Even if an assertion is made by the custodian of public records that a requested record is not a public record subject to public inspection or copying under this subsection, the requested record shall, nevertheless, not be disposed of for a period of 30 days after the date on which a written request to inspect or copy the record was served on or otherwise made to the custodian of public records by the person seeking access to the record. If a civil action is instituted within the 30-day period to enforce the provisions of this section with respect to the requested record, the custodian of public records may not dispose of the record except by order of a court of competent jurisdiction after notice to all affected parties. (i) The absence of a civil action instituted for the purpose stated in paragraph (g) does not relieve the custodian of public records of the duty to maintain the record as a public record if the record is in fact a public record subject to public inspection and copying under this subsection and does not otherwise excuse or exonerate the custodian of public records from any unauthorized or unlawful disposition of such record. 2)(a) As an additional means of inspecting or copying public records, a custodian of public records may provide access to public records by remote electronic means, provided exempt or confidential information is not disclosed. (b) The custodian of public records shall provide safeguards to protect the contents of public records from unauthorized remote electronic access or alteration and to prevent the disclosure or modification of those portions of public records which are exempt or confidential from subsection (1) or s. 24, Art. I of the State Constitution. (c) Unless otherwise required by law, the custodian of public records may charge a fee for remote electronic access, granted under a contractual arrangement with a user, which fee may include the direct and indirect costs of providing such access. Fees for remote electronic access provided to the general public shall be in accordance with the provisions of this section. (3)(a) Any person shall have the right of access to public records for the purpose of making photographs of the record while such record is in the possession, custody, and "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 53

56 control of the custodian of public records. (b) This subsection applies to the making of photographs in the conventional sense by use of a camera device to capture images of public records but excludes the duplication of microfilm in the possession of the clerk of the circuit court where a copy of the microfilm may be made available by the clerk. (c) Photographing public records shall be done under the supervision of the custodian of public records, who may adopt and enforce reasonable rules governing the photographing of such records. (d) Photographing of public records shall be done in the room where the public records are kept. If, in the judgment of the custodian of public records, this is impossible or impracticable, photographing shall be done in another room or place, as nearly adjacent as possible to the room where the public records are kept, to be determined by the custodian of public records. Where provision of another room or place for photographing is required, the expense of providing the same shall be paid by the person desiring to photograph the public record pursuant to paragraph (4)(e). (4) The custodian of public records shall furnish a copy or a certified copy of the record upon payment of the fee prescribed by law. If a fee is not prescribed by law, the following fees are authorized: (a)1. Up to 15 cents per one-sided copy for duplicated copies of not more than 14 inches by 81/2inches; 2. No more than an additional 5 cents for each two-sided copy; and 3. For all other copies, the actual cost of duplication of the public record. (b) The charge for copies of county maps or aerial photographs supplied by county constitutional officers may also include a reasonable charge for the labor and overhead associated with their duplication. (c) An agency may charge up to $1 per copy for a certified copy of a public record. (d) If the nature or volume of public records requested to be inspected or copied pursuant to this subsection is such as to require extensive use of information technology resources or extensive clerical or supervisory assistance by personnel of the agency involved, or both, the agency may charge, in addition to the actual cost of duplication, a special service charge, which shall be reasonable and shall be based on the cost incurred for such extensive use of information technology resources or the labor cost of the personnel providing the service that is actually incurred by the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 54

57 agency or attributable to the agency for the clerical and supervisory assistance required, or both. (e)1. Where provision of another room or place is necessary to photograph public records, the expense of providing the same shall be paid by the person desiring to photograph the public records. 2. The custodian of public records may charge the person making the photographs for supervision services at a rate of compensation to be agreed upon by the person desiring to make the photographs and the custodian of public records. If they fail to agree as to the appropriate charge, the charge shall be determined by the custodian of public records. (5) When ballots are produced under this section for inspection or examination, no persons other than the supervisor of elections or the supervisor s employees shall touch the ballots. If the ballots are being examined before the end of the contest period in s , the supervisor of elections shall make a reasonable effort to notify all candidates by telephone or otherwise of the time and place of the inspection or examination. All such candidates, or their representatives, shall be allowed to be present during the inspection or examination. (6) An exemption contained in this chapter or in any other general or special law shall not limit the access of the Auditor General, the Office of Program Policy Analysis and Government Accountability, or any state, county, municipal, university, board of community college, school district, or special district internal auditor to public records when such person states in writing that such records are needed for a properly authorized audit, examination, or investigation. Such person shall maintain the exempt or confidential status of that public record and shall be subject to the same penalties as the custodian of that record for public disclosure of such record. (7) An exemption from this section does not imply an exemption from s The exemption from s must be expressly provided. (8) The provisions of this section are not intended to expand or limit the provisions of Rule 3.220, Florida Rules of Criminal Procedure, regarding the right and extent of discovery by the state or by a defendant in a criminal prosecution or in collateral postconviction proceedings. This section may not be used by any inmate as the basis for failing to timely litigate any postconviction action. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 55

58 8) COMPLETE FLORIDA TAX DELINQUENT PROPERTIES STATUTES Definitions. (1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise: (a) Awarded means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning bid on a tax certificate at a tax certificate sale. (b) Department, unless otherwise specified, means the Department of Revenue. (c) Omitted taxes means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s (d) Proxy bidding means a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf. (e) Random number generator means a computational device that generates a sequence of numbers that lack any pattern and is used to resolve a tie when multiple bidders have bid the same lowest amount by assigning a number to each of the tied bidders and randomly determining which one of those numbers is the winner. (f) Tax certificate means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s (2). (g) Tax notice means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s (h) Tax receipt means the paid tax notice. (i) Tax rolls and assessment rolls are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s (2) If a local government uses the method in s to levy, collect, or enforce a non-ad valorem assessment, the following definitions apply: (a) Ad valorem tax roll means the roll prepared by the property appraiser and certified to the tax collector for collection. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 56

59 (b) Non-ad valorem assessment roll means a roll prepared by a local government and certified to the tax collector for collection Lien of taxes; application. (1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95. If the property to which the lien applies cannot be located in the county or the sale of the property is insufficient to pay all delinquent taxes, interest, fees, and costs due, a personal property tax lien applies against all other personal property of the taxpayer in the county. However, a lien against other personal property does not apply against property that has been sold and is subordinate to any valid prior or subsequent liens against such other property. An act of omission or commission on the part of a property appraiser, tax collector, board of county commissioners, clerk of the circuit court, or county comptroller, or their deputies or assistants, or newspaper in which an advertisement of sale may be published does not defeat the payment of taxes, interest, fees, and costs due and may be corrected at any time by the party responsible in the same manner as provided by law for performing acts in the first place. Amounts so corrected shall be deemed to be valid ab initio and do not affect the collection of the tax. All owners of property are held to know that taxes are due and payable annually and are responsible for ascertaining the amount of current and delinquent taxes and paying them before April 1 of the year following the year in which taxes are assessed. A sale or conveyance of real or personal property for nonpayment of taxes may not be held invalid except upon proof that: (a) The property was not subject to taxation; (b) The taxes were paid before the sale of personal property; or (c) The real property was redeemed before receipt by the clerk of the court of full payment for a deed based upon a certificate issued for nonpayment of taxes, including all recording fees and documentary stamps. (2) A lien created through the sale of a tax certificate may not be foreclosed or enforced in any manner except as prescribed in this chapter. (3) A property appraiser may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 57

60 only the exercise of judgment as to the effect of the mistake of fact on the assessed or taxable value of the property. (a) As used in this subsection, the term an essential condition of the subject property means a characteristic of the subject parcel, including only: 1. Environmental restrictions, zoning restrictions, or restrictions on permissible use; 2. Acreage; 3. Wetlands or other environmental lands that are or have been restricted in use because of such environmental features; 4. Access to usable land; 5. Any characteristic of the subject parcel which, in the property appraiser s opinion, caused the appraisal to be clearly erroneous; or 6. Depreciation of the property that was based on a latent defect of the property which existed but was not readily discernible by inspection on January 1, but not depreciation from any other cause. (b) The material mistake of fact may be corrected by the property appraiser, in the same manner as provided by law for performing the act in the first place only within 1 year after the approval of the tax roll pursuant to s If corrected, the tax roll becomes valid ab initio and does not affect the enforcement of the collection of the tax. If the correction results in a refund of taxes paid on the basis of an erroneous assessment included on the current year s tax roll, the property appraiser may request the department to pass upon the refund request pursuant to s or may submit the correction and refund order directly to the tax collector in accordance with the notice provisions of s (2). Corrections to tax rolls for previous years which result in refunds must be made pursuant to s Erroneous returns; notification of property appraiser. If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement Correction of erroneous assessments. Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 58

61 double assessment, the tax collector shall collect only the tax justly due Collection of unpaid or omitted taxes; interest amount; taxable value. Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter Tax discount payment periods. (1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 percent in the following month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days before the date of delinquency if the date of delinquency is after April 1. (2) If a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time of the request applies for 30 days after the sending of the corrected tax notice. (3) A discount rate of 4 percent applies for 30 days after the sending of a tax notice resulting from the action of a value adjustment board when a corrected tax notice is issued before the taxes become delinquent pursuant to s Thereafter, the regular discount periods apply. (4) If the discount period ends on a Saturday, Sunday, or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector Interest rate; calculation and minimum. (1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 59

62 (2) The maximum rate of interest on a tax certificate is 18 percent per year. However, a tax certificate may not bear interest, and the mandatory interest as provided by s (2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1). (3) Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95. (4) Interest shall be calculated from the first day of each month Department of Revenue to pass upon and order refunds. (1)(a) Except as provided in paragraphs (b), (c), and (d), the department shall pass upon and order refunds if payment of taxes assessed on the county tax rolls has been made voluntarily or involuntarily under any of the following circumstances: 1. An overpayment has been made. 2. A payment has been made when no tax was due. 3. A bona fide controversy exists between the tax collector and the taxpayer as to the liability of the taxpayer for the payment of the tax claimed to be due, the taxpayer pays the amount claimed by the tax collector to be due, and it is finally adjudged by a court of competent jurisdiction that the taxpayer was not liable for the payment of the tax or any part thereof. 4. A payment for a delinquent tax has been made in error by a taxpayer to the tax collector and within 12 months after the date of the erroneous payment and before any transfer of the assessed property to a third party for consideration, the party seeking a refund makes demand for reimbursement of the erroneous payment upon the owner of the property on which the taxes were erroneously paid and reimbursement of the erroneous payment is not received within 45 days after such demand. The demand for reimbursement must be sent by certified mail, return receipt requested, and a copy of the demand must be sent to the tax collector. If the payment was made in error by the taxpayer because of an error in the tax notice sent to the taxpayer, refund must be made as provided in paragraph (d). 5. A payment for a tax that has not become delinquent, has been made in error by a taxpayer to the tax collector and within 18 months after the date of the erroneous "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 60

63 payment and before any transfer of the assessed property to a third party for consideration, the party seeking a refund makes a demand for reimbursement of the erroneous payment upon the owner of the property on which the taxes were erroneously paid, and reimbursement of the erroneous payment is not received within 45 days after such demand. The demand for reimbursement must be sent by certified mail, return receipt requested, and a copy of the demand must be sent to the tax collector. If the payment was made in error by the taxpayer because of an error in the tax notice sent to the taxpayer, refund must be made as provided in paragraph (d). 6. A payment is made for a tax certificate that is subsequently corrected or amended or is subsequently determined to be void under s (b) Refunds that have been ordered by a court and refunds that do not result from changes made in the assessed value on a tax roll certified to the tax collector shall be made directly by the tax collector without order from the department and shall be made from undistributed funds without approval of the various taxing authorities. (c) Overpayments in the amount of $10 or less may be retained by the tax collector unless a written claim for a refund is received from the taxpayer. Overpayments of more than $10 resulting from taxpayer error, if identified within the 4-year period of limitation, shall be automatically refunded to the taxpayer. Such refunds do not require approval from the department. (d) If a payment has been made in error by a taxpayer because of an error in the tax notice sent to the taxpayer, refund must be made directly by the tax collector and does not require approval from the department. At the request of the taxpayer, the amount paid in error may be applied by the tax collector to the taxes for which the taxpayer is liable. (e) Claims for refunds must be made pursuant to the rules of the department. A refund may not be granted unless a claim for the refund is made within 4 years after January 1 of the tax year for which the taxes were paid. (f) Upon receipt of the department s written denial of a refund, the tax collector shall issue the denial in writing to the taxpayer. (g) If funds are available from current receipts subject to subsection (3) and a refund is approved, the taxpayer shall receive a refund within 100 days after a claim for "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 61

64 refund is made, unless the tax collector, property appraiser, or department states good cause for remitting the refund after that date. The time periods stated in this paragraph and paragraphs (i) through (l) are directory and may be extended by a maximum of an additional 60 days if good cause is stated. (h) If the taxpayer contacts the property appraiser first, the property appraiser shall refer the taxpayer to the tax collector. (i) If a correction to the roll by the property appraiser is required as a condition for the refund, the tax collector shall, within 30 days, advise the property appraiser of the taxpayer s application for a refund and forward the application to the property appraiser. (j) The property appraiser has 30 days after receipt of the form from the tax collector to correct the roll if a correction is permissible by law. Within the 30-day period, the property appraiser shall advise the tax collector in writing of whether the roll has been corrected and state the reasons why the roll was corrected or not corrected. (k) If the refund requires an order from the department, the tax collector shall forward the claim for refund to the department upon receipt of the correction from the property appraiser or 30 days after the claim for refund, whichever occurs first. This provision does not apply to corrections resulting in refunds of less than $2,500, which the tax collector shall make directly without order from the department from undistributed funds without approval of the various taxing authorities. (l) The department shall approve or deny a claim for a refund within 30 days after receiving the claim from the tax collector, unless good cause is stated for delaying the approval or denial beyond that date. (m) Subject to and after meeting the requirements of s and this section, an action to contest a denial of refund must be brought within 60 days after the date the tax collector sends the denial to the taxpayer. The tax collector may send notice of the denial electronically or by postal mail. Electronic transmission may be used only with the express consent of the property owner. If the notice of denial is sent electronically and is returned as undeliverable, a second notice must be sent. However, the original electronic transmission is the official mailing for purpose of this section. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 62

65 (n) In computing any time period under this section, if the last day of the period is a Saturday, Sunday, or legal holiday, the period is extended to the next working day. (2) If the department orders a refund, the department shall forward a copy of its order to the tax collector who shall determine the pro rata share due by each taxing authority. The tax collector shall make the refund from undistributed funds held for that taxing authority and shall identify such refund as a reduction in the next distribution. If the undistributed funds are not sufficient for the refund, the tax collector shall notify the taxing authority of the shortfall. The taxing authority shall: (a) Authorize the tax collector to make refund and forward to the tax collector its pro rata share of the refund from currently budgeted funds, if available; or (b) Notify the tax collector that the taxing authority does not have funds currently available and provide for the payment of the refund in its budget for the next year. (3) A refund ordered by the department pursuant to this section shall be made by the tax collector in one aggregate amount composed of all the pro rata shares of the several taxing authorities concerned, except that a partial refund is allowed if one or more of the taxing authorities concerned do not have funds currently available to pay their pro rata shares of the refund and this would cause an unreasonable delay in the total refund. A statement by the tax collector explaining the refund shall accompany the refund payment. If taxes become delinquent as a result of a refund pursuant to subparagraph (1)(a)5. or paragraph (1)(d), the tax collector shall notify the property owner that the taxes have become delinquent and that a tax certificate will be sold if the taxes are not paid within 30 days after the date of delinquency. (4) Nothing contained in this section shall be construed to authorize any taxing authority to make any tax levy in excess of the maximum authorized by the constitution or the laws of this state Land not to be divided or plat filed until taxes paid. No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 63

66 Minimum tax bill. On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is less than an amount up to $30. The resolution shall also instruct the property appraiser that he or she may not make an extension on the tax roll for any parcel for which the tax would amount to less than an amount up to $30. The minimum tax bill so established may not exceed an amount up to $30. This section does not apply to a parcel of property that is subject to an adverse possession claim pursuant to s Judicial sale; payment of taxes. All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from the proceeds of the sale after the payment of the costs of the proceedings and any attorney s fee allowed by the court when the court order or process directs that taxes shall be paid Prepayment of estimated tax by installment method. (1) Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments for each tax notice for taxes estimated to be more than $100. A taxpayer who elects to prepay shall make payments based upon an estimated tax equal to the actual taxes levied upon the subject property in the prior year. In order to prepay by installments, the taxpayer must complete and file an application for each tax notice with the tax collector on or before April 30 of the year in which the taxpayer elects to prepay the taxes. After submission of an initial application, a taxpayer is not required to submit additional annual applications as long as he or she continues to elect to prepay taxes in installments. However, if in any year the taxpayer does not so elect, reapplication is required for a subsequent election. Installment payments shall be made according to the following schedule: (a) The first payment of one-quarter of the total amount of estimated taxes due must be made by June 30 of the year in which the taxes are assessed. A 6 percent discount applied against the amount of the installment shall be granted for such payment. The tax collector may accept a late payment of the first installment through July 31, and the late payment must be accompanied by a penalty of 5 percent of the amount of the installment due. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 64

67 (b) The second payment of one-quarter of the total amount of estimated taxes must be made by September 30 of the year in which the taxes are assessed. A 4.5 percent discount applied against the amount of the installment shall be granted for such payment. (c) The third payment of one-quarter of the total amount of estimated taxes due, plus one-half of any adjustment made pursuant to a determination of actual tax liability, must be made by December 31 of the year in which taxes are assessed. A 3 percent discount applied against the amount of the installment shall be granted for such payment. (d) The fourth payment of one-quarter of the total amount of estimated taxes due, plus one-half of any adjustment made pursuant to a determination of actual tax liability, must be made by March 31 following the year in which taxes are assessed. A discount may not be granted for such payment. (e) If an installment due date falls on a Saturday, Sunday, or legal holiday, the due date for the installment is the next working day, if the installment payment is delivered to a designated collection office of the tax collector. Taxpayers making such payment shall be entitled to the applicable discount rate authorized in this section. installment plan for the previous year. The application forms shall be provided by the (2) tax collector A taxpayer to those must taxpayers the first requesting installment an payment application. as required in paragraph (1)(a) in order to participate in the installment payment plan. If the taxpayer fails to do so, he or she will not be allowed to participate in the installment payment plan for that year, and subsequent participation will require reapplication as specified in subsection (1). Once a taxpayer elects to participate by timely paying the first payment, he or she is required to continue participation for the tax year in which the payment was first made and is not entitled to the discounts provided in s In the event a taxpayer fails to timely make an installment payment subsequent to the first payment, such taxpayer shall be required to remit with his or her next installment payment an amount equal to the current installment amount plus any installment amount due but unpaid. Delinquent payments shall be computed without allowance for any discount. Any amounts which remain unpaid as of the date of delinquency established for regular tax payments under s shall be subject to all the provisions of law applicable to delinquent taxes. (3) Upon receiving a taxpayer s application for participation in the prepayment "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 65

68 installment plan, and for those taxpayers who participated in the prepayment installment plan the previous year and who are not required to reapply, the tax collector shall send a quarterly tax notice with the discount rates provided in this section according to the payment schedule provided by the department. The postage or cost of electronic mailing shall be paid out of the general fund of the county, upon statement of the costs by the tax collector. (4) The moneys collected under this section shall be placed in an interest-earning escrow account. The taxes and penalties collected shall be distributed as provided in s The interest earned on this account shall be distributed as provided in s or, at the option of the tax collector, as provided in s (2). (5) Notice of the right to prepay taxes pursuant to this section shall be provided with the notice of taxes. The notice shall inform the taxpayer of the right to prepay taxes in installments, that application forms can be obtained from the tax collector, and that reapplication is not necessary if the taxpayer participated in the prepayment installment plan for the previous year. The application forms shall be provided by the tax collector to those taxpayers requesting an application Payment of taxes prior to certified roll procedure. (1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for collection of taxes in time to allow payment prior to January 1 of the current tax year. It is the legislative intent that all taxpayers shall be afforded the opportunity to pay estimated taxes pursuant to this section. (2) When it appears that it will be impossible for the property appraiser to certify the tax roll for collection in time sufficient to allow payment of current taxes prior to January 1, the property appraiser shall certify such circumstances in writing to the tax collector on or before December 1 and shall provide to the collector a true copy of the preceding year s tax roll as certified for collection and a statement of current year s millages from taxing authorities which have so certified. The property appraiser s certification shall constitute authority for the collector to receive payments of estimated taxes. (3) Immediately upon receipt of the property appraiser s certification under subsection (2), the tax collector shall publish a notice in a newspaper of general "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 66

69 circulation in the county that the tax roll will not be certified for collection before January 1 and that payments of estimated taxes may be made by taxpayers who submit payment to the collector on or before December 31. (4) The tax collector shall accept payment of estimated current taxes based upon an amount equal to the taxes levied against the parcel in the previous year or an amount the tax collector deems to be a more accurate representation of the taxpayer s current tax liability. (5) When estimated taxes are paid, the collector shall issue a validated temporary tax notice-receipt. Estimated taxes collected pursuant to this section shall be accounted for, deposited, and distributed as provided generally for ad valorem taxes. However, no distribution shall be made of estimated taxes collected until receipt of a tax roll properly certified for collection, except upon request for an emergency distribution made by the governing body of a taxing authority, certifying a lack of funds for current operations. (6) Discounts shall not be allowed on payments of estimated taxes, but shall be allowed on the amount of total taxes levied, determined at the time the tax roll has been certified for collection and final tax notice-receipts are issued. (7) Interest earned on payments of estimated taxes prior to certification of the tax roll for collection shall be retained by the tax collector s office and disbursed as follows: (a) First, to pay the expenses of the tax collector s office in administering and accounting for payments of estimated taxes; (b) Second, any excess remaining shall be distributed pro rata to the taxing authorities in the proportion that each authority s tax levy for the prior tax year bears to the total ad valorem tax levy for the prior tax year; however, a taxing authority which has requested and received an emergency distribution of estimated taxes shall not receive this distribution. (8) Upon receipt of the tax roll certified for collection, the tax collector shall prepare a tax notice-receipt for each taxpayer who has made payment of estimated taxes, showing the amount of estimated taxes paid and the taxes remaining unpaid or any overpayment. Each such tax notice-receipt shall show the periods in which discounts are authorized, the amount of discount, and the discount applied to the estimated "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 67

70 taxes with the appropriate remainder due. (9) After the discount has been applied to the estimated taxes paid and it is determined that an underpayment or overpayment occurred: (a) If the amount of underpayment is $10 or less, no additional billing is required except as determined by the tax collector. (b) If the amount of overpayment is more than $10, the tax collector shall immediately refund to the person who paid the estimated tax the amount of overpayment. Department approval is not required for the refund. (10) Any remaining unpaid taxes which become delinquent after notice by the tax collector shall be collected as are other delinquent taxes pursuant to this chapter. (11) Payment of estimated taxes shall not preclude the right of the taxpayer to challenge his or her assessment as provided in chapter Annual notification to taxpayer. (1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s (2) On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding Change in ownership or use of property. (1) If there is a change in use or ownership of tax-deferred property such that the owner is no longer eligible for the tax deferral granted, or the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all years is due and payable November 1 of the year in which the change occurs or on the date failure to maintain insurance occurs. Payment is delinquent on April 1 of the year following the year in which the change in use or failure to maintain insurance occurs. However, if the change in ownership is to a surviving spouse and the spouse is eligible to maintain the tax deferral on such property, the surviving spouse may continue the deferment of previously deferred "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 68

71 taxes and interest pursuant to this chapter. (2) Whenever the property appraiser discovers that there has been a change in the ownership or use of property that has been granted a tax deferral, the property appraiser shall notify the tax collector in writing of the date such change occurs, and the tax collector shall collect any taxes, assessments, and interest due. (3) During any year in which the total amount of deferred taxes, interest, assessments, and all other unsatisfied liens on the homestead exceeds 85 percent of the just value of the homestead, the tax collector shall notify the owner that the portion of taxes, interest, and assessments which exceeds 85 percent of the just value of the homestead is due and payable within 30 days after the notice is sent. Failure to pay the amount due causes the total amount of deferred taxes, interest, and assessments to become delinquent. (4) Each year, upon notification, each owner of property on which taxes, interest, and assessments have been deferred shall submit to the tax collector a list of, and the current value of, all outstanding liens on the owner s homestead. Failure to respond to this notification within 30 days causes the total amount of deferred taxes, interest, and assessments to become payable within 30 days. (5) If deferred taxes, interest, and assessments become delinquent, the tax collector shall sell a tax certificate for the delinquent taxes, interest, and assessments in the manner provided by s Prepayment of deferred taxes. All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector. Any payment that is less than the total amount due must be equal to the amount of the deferred taxes, interest, and assessments, and the payment must be for 1 or more full years Distribution of payments. When any deferred taxes, assessments, or interest is collected, the tax collector shall maintain a record of the payment. The tax collector shall distribute payments received in accordance with the procedures for distribution of ad valorem taxes, non-ad valorem assessments, or redemption moneys "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 69

72 as prescribed in this chapter Construction. This chapter does not: (1) Prohibit the collection of personal property taxes that become a lien against taxdeferred property; (2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or (3) Affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments Penalties. (1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral: (a) The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s , and interest, which amount shall immediately become due. (b) The person shall be disqualified from filing a tax deferral application for the next 3 years. (c) The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s , and interest. (2) Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after the penalties are imposed Payment by mortgagee. If any mortgagee elects to pay the taxes when an applicant qualifies for tax deferral, such election does not give the mortgagee the right to foreclose. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 70

73 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail. (1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet. (2) The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local newspaper that the tax roll is open for collection. (3) Within 20 working days after receipt of the certified ad valorem tax roll and the non-ad valorem assessment rolls, the tax collector shall send to each taxpayer appearing on such rolls, whose address is known to him or her, a tax notice stating the amount of current taxes due, discounts allowed for early payment, and that delinquent taxes are outstanding, if applicable. Pursuant to s , the form of the notice of non-ad valorem assessments and notice of ad valorem taxes shall be in the form specified in s , notwithstanding s The tax collector may send such notice electronically or by postal mail. Electronic transmission may be used only with the express consent of the property owner. Electronic transmission of tax notices may be sent earlier but may not be sent later than the postal mailing of the notices. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section. A discount period may not be extended due to a tax bill being returned as undeliverable electronically or by postal mail. The postage for mailing or the cost of electronic transmission shall be paid out of the general fund of each local governing board, upon statement of the amount by the tax collector Extension of roll during adjustment board hearings. (1) Notwithstanding the provisions of s , the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section. (2) A tax certificate or warrant shall not be issued under s or s "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 71

74 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board Duties of tax collectors; branch offices. (1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. In exercising their powers to contract, the tax collector may perform such duties by use of contracted services or products or by electronic means. The use of contracted services, products, or vendors does not diminish the responsibility or liability of the tax collector to perform such duties pursuant to law. The tax collector may collect the cost of contracted services and reasonable attorney s fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs. (2) A county tax collector may establish one or more branch offices by acquiring title to real property or by lease agreement. The tax collector may hire staff and equip such branch offices to conduct state business, or, if authorized to do so by resolution of the county governing body, conduct county business pursuant to s. 1(k), Art. VIII of the State Constitution. The department shall rely on the tax collector s determination that a branch office is necessary and shall base its approval of the tax collector s budget in accordance with the procedures of s (2) When taxes due; delinquent. All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days Tax notices; additional notice required. (1) An additional tax notice shall be sent, electronically or by postal mail, by April 30 to each taxpayer whose payment has not been received. Electronic transmission of the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 72

75 additional tax notice may be used only with the express consent of the property owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. The notice shall include a description of the property and a statement that if the taxes are not paid: (a) For real property, a tax certificate may be sold; and (b) For tangible personal property, the property may be sold. (2) When the taxes under s on subsurface rights become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be sent to the owner of the fee to which these subsurface rights are attached. The additional notice may be transmitted electronically only with the express consent of the fee owner. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official notice for the purposes of this subsection. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate. (3) The tax collector shall send such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department. An additional notice may be transmitted electronically only with the express consent of the property owner. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice shall be sent. However, an original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section Lienholders; receipt of notices and delinquent taxes. (1) When requested in writing, a tax notice shall be sent according to the following procedures: (a) Upon request by any taxpayer who is 60 years old or older, the tax collector shall send the tax notice to a third party designated by the taxpayer. A duplicate copy of the notice shall be sent to the taxpayer. (b) Upon request by a mortgagee stating that the mortgagee is the trustee of an "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 73

76 escrow account for ad valorem taxes due on the property, the tax notice shall be sent to such trustee. When the original tax notice is sent to such trustee, the tax collector shall send a duplicate notice to the owner of the property with the additional statement that the original has been sent to the trustee. (c) Upon request by a vendee of an unrecorded or recorded contract for deed, the tax collector shall send a duplicate notice to such vendee. The tax collector may establish cutoff dates, periods for updating the list, and any other reasonable requirements to ensure that the tax notices are sent to the proper party on time. Notices shall be sent electronically or by postal mail. However, electronic transmission may be used only with the express consent of the person making the request. If the electronic transmission is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the requester is the official notice for the purpose of this subsection. (2) On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage, lienholder, or vendee under a contract for deed, upon filing with the tax collector a description of property so encumbered and paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll and certificates issued on the described property. Upon receipt of such request, the tax collector shall furnish the following information within 60 days following the tax certificate sale: (a) The description of property on which certificates were sold. (b) The number of each certificate issued and to whom. (c) The face amount of each certificate. (d) The cost for redemption of each certificate. (3) On or before May 1 of each year, the holder or mortgagee of an unsatisfied mortgage or lien upon personal property, upon filing with the tax collector a description of the personal property encumbered by the mortgage or lien and the name and address of the owner of such property, and upon paying a service charge of $2, may request and receive information concerning any delinquent taxes appearing on the current tax roll for such property as is described as provided in this subsection or as may be owned by the named taxpayer. Upon receipt of such request, the collector shall furnish the following information to the mortgagee or lienholder before April 25 of the following year: (a) A description of property against which taxes are assessed. (b) The amount of taxes and costs owed. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 74

77 Special assessments and service charges; optional method of collection. (1) At the option of the property appraiser, special assessments collected pursuant to this section prior to January 1, 1990, may be collected pursuant to this section after January 1, However, any local governing board collecting non-ad valorem assessments pursuant to this section on January 1, 1990, may elect to collect said assessments pursuant to s In the event of such election, the local governing board shall notify the property appraiser and tax collector in writing and comply with s (2) and the applicable certification provisions of s (5). If a local governing board amends any non-ad valorem assessment roll certified under this provision, the local governing board shall comply with all applicable provisions of s (2) In accordance with subsection (1), special assessments authorized by general or special law or the State Constitution may be collected as provided for ad valorem taxes under this chapter if: (a) The entity imposing the special assessment has entered into a written agreement with the property appraiser, at her or his option, providing for reimbursement of administrative costs incurred under this section; (b) A resolution authorizing use of this method for collection of special assessments is adopted at a public hearing; (c) Affected property owners have been provided by first-class mail prior notice of both the potential for loss of title that exists with use of this collection method and the time and place of the public hearing required by paragraph (b); (d) The property appraiser has listed on the assessment roll the special assessment for each affected parcel; (e) The dollar amount of the special assessment has been included in the notice of proposed property taxes; and (f) The dollar amount of the special assessment has been included in the tax notice issued pursuant to s (3) When collected by using the method provided for ad valorem taxes, special assessments shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, penalty for delinquent payment, and issuance of tax certificates and tax deeds for nonpayment, and shall also be subject to the provisions of s (2)(b)2. (4) If the requirements of subsection (2) which are imposed upon the collection of "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 75

78 special assessments are not met, the collection of such special assessments shall be by the manner provided in the ordinance or resolution establishing such special assessments. The manner of collection established in any ordinance or resolution shall be in compliance with all general or special laws authorizing the levy of such special assessments, and in no event shall the ordinance or resolution provide for use of the ad valorem collection method. (5) The tax collector of a county may act as agent for the county in collecting service charges if the board of county commissioners of the county and the tax collector establish by agreement a manner in which service charges may be collected. The board of county commissioners shall compensate the tax collector for the actual cost of collecting such service charges. However, tax certificates and tax deeds may not be issued for nonpayment of service charges, and such charges shall not be included on a bill for ad valorem taxes. (6) Effective January 1, 1990, no new special assessments may be collected pursuant to this section Non-ad valorem assessments; general provisions. Non-ad valorem assessments as defined in s may be collected pursuant to the method provided for in ss and Non-ad valorem assessments may also be collected pursuant to any alternative method which is authorized by law, but such alternative method shall not require the tax collector or property appraiser to perform those services as provided for in ss and However, a property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method. Section is additional authority for local governments to impose and collect non-ad valorem assessments supplemental to the home rule powers pursuant to ss and and chapter 170, or any other law. Any county operating under a charter adopted pursuant to s. 11, Art. VIII of the Constitution of 1885, as amended, as referred to in s. 6(e), Art. VIII of the Constitution of 1968, as amended, may use any method authorized by law for imposing and collecting non-ad valorem assessments. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 76

79 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. (1) As used in this section: (a) Levy means the imposition of a non-ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non-ad valorem assessments. (b) Local government means a county, municipality, or special district levying nonad valorem assessments. (c) Local governing board means a governing board of a local government. (d) Non-ad valorem assessment means only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution. (e) Non-ad valorem assessment roll means the roll prepared by a local government and certified to the tax collector for collection. (f) Compatible electronic medium or media means machine-readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein are in harmony with and can be used in concert with the data and information on the ad valorem tax roll keyed to the property identification number used by the property appraiser. (g) Capital project assessment means a non-ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years. (2) A local governing board shall enter into a written agreement with the property appraiser and tax collector providing for reimbursement of necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. (3)(a) Notwithstanding any other provision of law to the contrary, a local government which is authorized to impose a non-ad valorem assessment and which elects to use the uniform method of collecting such assessment for the first time as authorized in this section shall adopt a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local government agree, March 1. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 77

80 uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for 4 consecutive weeks preceding the hearing. The resolution shall state the need for the levy and shall include a legal description of the boundaries of the real property subject to the levy. If the resolution is adopted, the local governing board shall send a copy of it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. (b) Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described in the resolution, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem roll submitted to the department. The property appraiser is not required to submit information which is not on the ad valorem roll or compatible electronic medium submitted to the department. If the local government determines that the information supplied by the property appraiser is insufficient for the local government s purpose, the local government shall obtain additional information from any other source. (4)(a) A local government shall adopt a non-ad valorem assessment roll at a public hearing held between January 1 and September 15 if: 1. The non-ad valorem assessment is levied for the first time; 2. The non-ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition; 3. The local government s boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or 4. There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment. (b) At least 20 days prior to the public hearing, the local government shall notice the hearing by first-class United States mail and by publication in a newspaper generally circulated within each county contained in the boundaries of the local government. The notice by mail shall be sent to each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 78

81 measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. However, notice by mail shall not be required if notice by mail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority s public hearing on adoption of a new or amended non-ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice. (c) At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment. 1 (5)(a) By September 15 of each year, the chair of the local governing board or his or her designee shall certify a non-ad valorem assessment roll on compatible electronic medium to the tax collector. The local government shall post the non-ad valorem assessment for each parcel on the roll. The tax collector shall not accept any such roll that is not certified on compatible electronic medium and that does not contain the posting of the non-ad valorem assessment for each parcel. It is the responsibility of the local governing board that such roll be free of errors and omissions. Alterations to such roll may be made by the chair or his or her designee up to 10 days before certification. If the tax collector discovers errors or omissions on such roll, he or she may request the local governing board to file a corrected roll or a correction of the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 79

82 amount of any assessment. (b) Beginning in 2009, by December 15 of each year, the tax collector shall provide to the department a copy of each local governing board s non-ad valorem assessment roll containing the data elements and in the format prescribed by the executive director. In addition, beginning in 2008, a report shall be provided to the department by December 15 of each year for each non-ad valorem assessment roll, including, but not limited to, the following information: 1. The name and type of local governing board levying the non-ad valorem assessment; 2. Whether or not the local government levies a property tax; 3. The basis for the levy; 4. The rate of assessment; 5. The total amount of non-ad valorem assessment levied; and 6. The number of parcels affected. (6) If the non-ad valorem assessment is to be collected for a period of more than 1 year or is to be amortized over a number of years, the local governing board shall so specify and shall not be required to annually adopt the non-ad valorem assessment roll, and shall not be required to provide individual notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an assessment, other than that which is required under subsection (4), may be provided by including the assessment in the property appraiser s notice of proposed property taxes and proposed or adopted nonad valorem assessments under s However, the local governing board shall inform the property appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform method of collecting such assessment. (7) Non-ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non-ad valorem assessments provided for in s A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax collector cannot merge a nonad valorem assessment roll to produce such a notice, he or she shall mail a separate notice of non-ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 80

83 associated with the separate notice. (8)(a) Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment. (b) Within 30 days following the hearing provided in subsection (4), any person having any right, title, or interest in any parcel against which an assessment has been levied may elect to prepay the same in whole, and the amount of such assessment shall be the full amount levied, reduced, if the local government so provides, by a discount equal to any portion of the assessment which is attributable to the parcel s proportionate share of any bond financing costs, provided the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s are followed. (c) Non-ad valorem assessments shall also be subject to the provisions of s (2)(b), or the tax collector at his or her option shall be compensated for the collection of non-ad valorem assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non-ad valorem assessments. (9) A local government may elect to use the uniform method of collecting non-ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law or local government ordinance or resolution, regardless of when the assessment was initially imposed or whether it has previously been collected by another method. (10)(a) Capital project assessments may be levied and collected before the completion of the capital project. (b)1. Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections (1)-(8) for capital project assessments. 2. The requirements set forth in subsection (4) are satisfied for capital project assessments if: a. The local government adopts or reaffirms the non-ad valorem assessment roll at a "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 81

84 public hearing held at any time before certification of the non-ad valorem assessment roll pursuant to subsection (5) for the first year in which the capital project assessment is to be collected in the manner authorized by this section; and b. The local government provides notice of the public hearing in the manner provided in paragraph (4)(b). 3. The local government is not required to allow prepayment for capital project assessments as set forth in paragraph (8)(b); however, if prepayment is allowed, the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s must be followed. (c) Any hearing or notice required by this section may be combined with any other hearing or notice required by this section or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied. (11) The department shall adopt rules to administer this section Combined notice of ad valorem taxes and non-ad valorem assessments; requirements. A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. The form shall meet the requirements of this section and department rules and is subject to approval by the department. By rule, the department shall provide a format for the form of such combined notice. The form shall: (1) Contain the title Notice of Ad Valorem Taxes and Non-ad Valorem Assessments. The form shall also contain a receipt part that can be returned along with the payment to the tax collector. (2) Contain the heading Ad Valorem Taxes within the ad valorem part and the heading Non-ad Valorem Assessments within the non-ad valorem assessment part. (3) Contain the county name, the assessment year, the mailing address of the tax collector, the mailing address of one property owner, the legal description of the property to at least 25 characters, and the unique parcel or tax identification number of the property. (4) Provide for the labeled disclosure of the total amount of combined levies and the total discounted amount due each month when paid in advance. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 82

85 (5) Provide a field or portion on the front of the notice for official use for data to reflect codes useful to the tax collector. (6) Provide for the combined notice to be set in type that is 8 points or larger. (7) Contain within the ad valorem part: (a) A schedule of the assessed value, exempted value, and taxable value of the property. (b) Subheadings for columns listing taxing authorities, corresponding millage rates expressed in dollars and cents per $1,000 of taxable value, and the associated tax. (c) A listing of taxing authorities in the same sequence and manner as listed on the notice required by s (4)(a), with the exception that independent special districts, municipal service taxing districts, and voted debt service millages for each taxing authority shall be listed separately. If a county has too many municipal service taxing units to list separately, it shall combine them to disclose the total number of such units and the amount of taxes levied. (8) Contain within the non-ad valorem assessment part: (a) Subheadings for columns listing the levying authorities, corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount. (b) The purpose of the assessment, if the purpose is not clearly indicated by the name of the levying authority. (c) A listing of the levying authorities in the same order as in the ad valorem part to the extent practicable. If a county has too many municipal service benefit units to list separately, it shall combine them by function. (9) Provide instructions and useful information to the taxpayer. Such information and instructions shall be nontechnical to minimize confusion. The information and instructions required by this section shall be provided by department rule and shall include: (a) Procedures to be followed when the property has been sold or conveyed. (b) Instruction as to mailing the remittance and receipt along with a brief disclosure of the availability of discounts. (c) Notification about delinquency and interest for delinquent payment. (d) Notification that failure to pay the amounts due will result in a tax certificate "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 83

86 being issued against the property. (e) A brief statement outlining the responsibility of the tax collector, the property appraiser, and the taxing authorities. This statement shall be accompanied by directions as to which office to contact for particular questions or problems Payment of portion of taxes. (1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner. (2) The request must be made at least 45 days before the tax certificate sale. (3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed. (4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s Distribution of taxes. The tax collector shall distribute taxes collected to each taxing authority at least four times during the first 2 months after the tax roll comes into his or her possession for collection and at least one time in all other months. A different schedule may be used if the tax collector and the governing board of the taxing authority mutually agree Advertisement of real or personal property with delinquent taxes. (1) If advertisements are required, the board of county commissioners shall select the newspaper as provided in chapter 50. The tax collector shall pay all newspaper charges, and the proportionate cost of the advertisements shall be added to the delinquent taxes collected. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 84

87 (2) Within 45 days after the personal property taxes become delinquent, the tax collector shall advertise a list of the names of delinquent personal property taxpayers and the amount of tax due by each. The advertisement shall include a notice that all personal property taxes are drawing interest at the rate of 18 percent per year and that, unless the delinquent taxes are paid, warrants will be issued thereon pursuant to s and the tax collector will apply to the circuit court for an order directing levy upon and seizure of the personal property of the taxpayer for the unpaid taxes. (3) Except as provided in s (4), on or before June 1 or the 60th day after the date of delinquency, whichever is later, the tax collector shall advertise once each week for 3 weeks and shall sell tax certificates on all real property having delinquent taxes. If the deadline falls on a Saturday, Sunday, or legal holiday, it is extended to the next working day. The tax collector shall make a list of such properties in the same order in which the property was assessed, specifying the amount due on each parcel, including interest at the rate of 18 percent per year from the date of delinquency to the date of sale; the cost of advertising; and the expense of sale. For sales that commence on or after June 1, all certificates shall be issued effective as of the date of the first day of the sale, and the interest to be paid to the certificateholder shall include the month of June. (4) All advertisements shall be in the form prescribed by the department Proof of publication. The newspaper publishing the notice of a tax sale shall furnish a copy of the paper containing each notice to the tax collector within 10 days after the last required publication. When the publication of the tax sale notice is completed, the publisher shall make an affidavit, which shall be delivered to the tax collector and annexed to the report of certificates sold for taxes as provided by s (9) Attachment of tangible personal property in case of removal. The tax collector of each county shall have the power, in the same manner and under the rules of law governing attachments of debts in other cases, to attach for taxes any tangible personal property that has been assessed at any time before payment if he or she has "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 85

88 reason to believe that the property is being removed or disposed of so as to prevent or endanger the payment of taxes thereon. All taxes assessed upon tangible personal property shall have all the force of a judgment and execution at law against the owner of the property from the date the taxes became due. If the property is still located within the county, the tax collector may issue a warrant authorizing the tax collector, the tax collector s deputy, or the sheriff to collect the taxes or otherwise seize the property, and the tax collector, deputy, or sheriff shall proceed in the same manner as on an execution from the circuit court. If the property is located outside the county, the tax collector may issue a warrant authorizing the sheriff of the county where the property is located to collect the taxes, or otherwise seize the property in the same manner as property in the county where the property is assessed. Thereafter, the tax collector shall proceed pursuant to s Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. (1) Prior to May 1 of each year immediately following the year of assessment, the tax collector shall prepare a list of the unpaid personal property taxes containing the names and addresses of the taxpayers and the property subject to the tax as the same appear on the tax roll. Prior to April 30 of the next year, the tax collector shall prepare warrants against the delinquent taxpayers providing for the levy upon, and seizure of, tangible personal property. The cost of advertising delinquent tax shall be added to the delinquent taxes at the time of advertising. The tax collector is not required to issue warrants if delinquent taxes are less than $50. However, such taxes shall remain due and payable. (2) Within 30 days after the date such warrants are prepared, the tax collector shall cause the filing of a petition in the circuit court for the county which the tax collector serves, which petition shall briefly describe the levies and nonpayment of taxes, the issuance of warrants, and proof of the publication of notice as provided for in s and shall list the names and addresses of the taxpayers who failed to pay taxes, as the same appear on the assessment roll. Such petition shall pray for an order ratifying and confirming the issuance of the warrants and directing the tax collector or his or her deputy to levy upon and seize the tangible personal property of each delinquent taxpayer to satisfy the unpaid taxes set forth in the petition. This proceeding is specifically provided to safeguard the constitutional rights of the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 86

89 taxpayers in relation to their tangible personal property and to allow the tax collector sufficient time to collect such delinquent personal property taxes before the filing of petitions in the circuit court and shall be conducted with these objectives in mind. (3) The tax collector may employ counsel, and agree upon the counsel s compensation, for conducting such suit or suits and may pay such compensation out of the general office expense fund and include such item in the budget. (4) Immediately upon the filing of such petition, the tax collector shall request the earliest possible time for hearing before the circuit court on the petition, at which hearing the tax roll shall be presented and the tax collector or one of his or her deputies shall appear to testify under oath as to the nonpayment of the personal property taxes listed in the petition. (5) Upon the filing of the petition, the clerk of the court shall notify each delinquent taxpayer listed in the petition that a petition has been filed and that, upon ratification and confirmation of the petition, the tax collector may issue warrants and levy upon, seize, and sell so much of the personal property as to satisfy the delinquent taxes, plus costs, interest, attorney s fees, and other charges. The notice shall be given by certified mail, return receipt requested. If the clerk of court and the tax collector agree, the tax collector may provide the notice. (6) If it appears to the circuit court that the taxes that appear on the tax roll are unpaid, the court shall issue its order directing the tax collector or his or her deputy to levy upon and seize so much of the tangible personal property of the taxpayers who are listed in the petition as is necessary to satisfy the unpaid taxes, costs, interest, attorney s fees, and other charges. (7) The court shall retain jurisdiction over the matters raised in the petition to hear such objections of taxpayers to the levy and seizure of their tangible personal property as may be warranted under the statutes and laws of the state. (8) A tax warrant issued by the tax collector for the collection of tangible personal property taxes shall, after the court has issued its order as set forth in subsection (6), have the same force as a writ of garnishment upon any person who has any goods, moneys, chattels, or effects of the delinquent taxpayer in his or her hands, possession, or control or who is indebted to such delinquent taxpayer. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 87

90 (9) When any tax warrant is levied upon any debtor or person holding property of the taxpayer, the debtor or person shall pay the debt or deliver the property of the delinquent taxpayer to the tax collector levying the warrant, and the receipt of the tax collector shall be complete discharge to that extent of the debtor or person holding the property. The tax collector shall make note of the levy upon the tax warrant. (10) The tax collector is entitled to a fee of $10 from each delinquent taxpayer at the time delinquent taxes are collected Record of warrants and levies on tangible personal property. The tax collector shall keep a record of all warrants and levies made under this chapter and shall note on such record the date of payment, the amount of money, if any, received, and the disposition thereof made by him or her. Such record shall be known as the tangible personal property tax warrant register. The warrant register may be maintained in paper or electronic form Continuing duty of the tax collector to collect delinquent tax warrants; limitation of actions. It is the duty of the tax collector issuing a tax warrant for the collection of delinquent tangible personal property taxes to continue his or her efforts to collect such taxes for 7 years after the date of the ratification of the warrant. After the expiration of 7 years, the warrant is barred by this statute of limitation. A tax collector or his or her successor is not relieved of accountability for collection of any taxes assessed on tangible personal property until he or she has completely performed every duty devolving upon the tax collector as required by law Sale of personal property after seizure. (1) When personal property is levied upon for delinquent taxes as provided for in s , at least 7 days before the sale the tax collector shall give public notice by advertisement of the time and place of sale of the property to be sold. The notice shall be posted in at least two public places in the county and the property shall be sold at "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 88

91 public auction at the location noted in the advertisement. Notice posted on the Internet qualifies as one location. The property sold shall be present if practical. If the sale is conducted electronically, a description of the property and a photograph, when practical, shall be available. At any time before the sale the owner or claimant of the property may release the property by the payment of the taxes, plus delinquent charges, interest, and costs, for which the property was liable to be sold. In case such a sale is made, the tax collector is entitled to the same fees and charges as are allowed sheriffs upon execution sales. (2) If the property levied upon is sold for more than the amount of taxes, delinquent charges, interest, costs, and collection fees, the surplus shall be returned to the person who had possession of the property when the levy was made or to the owner of the property. (3) If the property levied upon cannot be located in the county or is sold for less than the amount of taxes, delinquent charges, interest, costs, and collection fees, the deficit shall be a general lien against all the taxpayer s other personal property situated in the county. The other property may be seized and sold in the same manner as property on which there is a specific lien for delinquent taxes Sale of tax certificates for unpaid taxes. (1) On the day and approximately at the time designated in the notice of the sale, the tax collector shall commence the sale of tax certificates on the real property on which taxes have not been paid. The tax collector shall continue the sale from day to day until each certificate is sold to pay the taxes, interest, costs, and charges on the parcel described in the certificate. The tax collector shall offer all certificates on the property as they are listed on the tax roll. The tax collector may conduct the sale of tax certificates for unpaid taxes pursuant to this section by electronic means, which may allow for proxy bidding. Such electronic means must comply with the procedures provided in this chapter. A tax collector who chooses to conduct such electronic sales may receive electronic deposits and payments related to the tax certificate sale. (2) A lien created through the sale of a tax certificate may not be enforced in any manner except as prescribed in this chapter. (3) If the taxes on a real property and all interest, costs, and charges are paid before "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 89

92 a tax certificate is awarded to a buyer or struck to the county, the tax collector may not issue the tax certificate. After a tax certificate is awarded to a buyer or struck to the county, the delinquent taxes, interest, costs, and charges are paid by the redemption of the tax certificate. (4) A tax certificate representing less than $250 in delinquent taxes on property that has been granted a homestead exemption for the year in which the delinquent taxes were assessed may not be sold at public auction or by electronic sale as provided in subsection (1) but must be issued by the tax collector to the county at the maximum rate of interest allowed. The provisions of s or s (3) may not be invoked if the homestead exemption is granted to the person who received the homestead exemption for the year in which the tax certificate was issued. However, if all such tax certificates and accrued interest represent an amount of $250 or more, s (3) shall be used to determine whether the county must apply for a tax deed. (5) A tax certificate that has not been sold on property for which a tax deed application is pending shall be struck to the county. (6) Each certificate shall be awarded to the person who will pay the taxes, interest, costs, and charges and will demand the lowest rate of interest, not in excess of the maximum rate of interest allowed by this chapter. The tax collector shall accept bids in even increments and in fractional interest rate bids of one-quarter of 1 percent only. If multiple bidders offer the same lowest rate of interest, the tax collector shall determine the method of selecting the bidder to whom the certificate will be awarded. Acceptable methods include the bid received first or use of a random-number generator. If a certificate is not purchased, the certificate shall be struck to the county at the maximum rate of interest allowed by this chapter. (7) The tax collector may require payment of a reasonable deposit from any person who wishes to bid for a tax certificate. A person who fails or refuses to pay any bid made by, or on behalf of, such person is not entitled to bid or have any other bid accepted or enforced except as authorized by the tax collector. The tax collector shall provide written or electronic notice when certificates are ready for issuance. Payment must be made within 48 hours after the transmission of the electronic notice by the tax collector or mailing of such notice or, at the tax collector s discretion, all or a portion of the deposit placed by the bidder may be forfeited. Payment must be made before the issuance of the certificate by the tax collector. If the tax collector "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 90

93 determines that payment has been requested in error, the tax collector shall issue a refund within 15 business days after such payment. (8) Upon the cancellation of a bid: (a) If the sale has not been adjourned, the tax collector shall reoffer the certificate for sale. (b) If the sale has been adjourned, the tax collector shall reoffer the certificate at a subsequent sale. Before the subsequent sale, the parcels must be readvertised pursuant to s (3). (9) The tax collector shall maintain records of all the certificates sold for taxes, showing the date of the sale, the number of each certificate, the name of the owner as returned, a description of the property within the certificate, the name of the purchaser, the interest rate bid, and the amount for which sale was made. Such records may be maintained electronically and shall be cited as the list of tax certificates sold. (10) A certificate may not be sold on, and a lien is not created in, property owned by any governmental unit which has become subject to taxation due to lease of the property to a nongovernmental lessee. The delinquent taxes shall be enforced and collected in the manner provided in s (8). However, the ad valorem real property taxes levied on a leasehold that is taxed as real property under s (2)(b), and for which no rental payments are due under the agreement that created the leasehold or for which payments required under the original leasehold agreement have been waived or prohibited by law before January 1, 1993, must be paid by the lessee. If the taxes are unpaid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under this chapter. (11) Any tax certificates that are void due to an error of the property appraiser, the tax collector, or the taxing or levying authority and are subsequently canceled, or are corrected or amended pursuant to this chapter or chapter 196, earn interest at the rate of 8 percent per year, simple interest, or the rate of interest bid at the tax certificate sale, whichever is less, calculated monthly from the date the certificate was purchased until the date the tax collector issues the refund. Refunds made on tax certificates that are corrected or void shall be processed pursuant to the procedure set forth in s , except that the 4-year time period provided for in s (1)(e) does not apply to or bar refunds resulting from correction or cancellation of "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 91

94 certificates and release of tax deeds as authorized herein. (12) The tax collector is entitled to a commission of 5 percent on the amount of the delinquent taxes and interest when a tax certificate is sold. The commission must be included in the face value of the certificate. However, the tax collector is not entitled to a commission for a certificate that is struck to the county until the certificate is redeemed or purchased. If a tax deed is issued to the county, the tax collector may not receive his or her commission until the property is sold and conveyed by the county. (13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate. (14) Any holder of a tax certificate who, prior to the date 2 years after April 1 of the year of issuance of the tax certificate, initiates, or whose agent initiates, contact with the property owner upon which he or she holds a certificate encouraging or demanding payment may be barred by the tax collector from bidding at a tax certificate sale. Unfair or deceptive contact by the holder of a tax certificate to a property owner to obtain payment is an unfair and deceptive trade practice, as referenced in s (1), regardless of whether the tax certificate is redeemed. Such unfair or deceptive contact is actionable under ss If the property owner later redeems the certificate in reliance on the deceptive or unfair practice, the unfair or deceptive contact is actionable under applicable laws prohibiting fraud Duplicate certificates. (1) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed. The tax certificate holder shall give an affidavit to the tax collector stating that the affiant is the owner of the tax certificate and that the tax certificate was lost or destroyed. The tax certificate holder shall pay a $5 fee for issuance of the duplicate certificate. (2) If the tax collector certifies to the board of county commissioners that a tax certificate belonging to the county has been lost or destroyed, the board shall enter "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 92

95 an order in its minute book directing the collector to issue and file in his or her office a duplicate certificate. (3) The tax collector shall issue a duplicate certificate, plainly mark or stamp such certificate as a duplicate, and enter the fact of the duplicate in the tax sale record opposite the entry of the sale for which the lost or destroyed certificate was issued. The tax collector shall enter in the same place a notation of the alleged loss or destruction, whether the duplicate certificate is issued or not Tax collector not to sell certificates on land on which taxes have been paid; penalty. (1) If a tax collector sells tax certificates on land upon which the taxes have been paid, upon written demand by the aggrieved taxpayer alleging the circumstances, the tax collector shall initiate action to cancel any improperly issued tax certificate or deed in accordance with the provisions of s If the tax collector fails to act within a reasonable time, his or her office shall be liable for all legitimate expenses which the aggrieved taxpayer may spend in clearing his or her title, including a reasonable attorney s fee. (2) The office of the tax collector shall be responsible for costs of advertising property on which the taxes have been paid, and the office of the property appraiser shall be responsible for the costs of advertising property doubly assessed or assessed in error Cancellation of tax certificates; correction of tax certificates. (1) The tax collector shall forward a certificate of error to the department and enter a memorandum of error upon the list of certificates sold for taxes if: (a) The tax certificate evidencing the sale is void because the taxes on the property have been paid; (b) The property was not subject to taxation at the time of the assessment on which they were sold; (c) The description of the property in the tax certificate is void or has been corrected or amended; (d) An error of commission or omission has occurred which invalidates the sale; (e) The circuit court has voided the tax certificate by a suit to cancel the tax "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 93

96 certificate by the holder; (f) The tax certificate is void for any other reason; or (g) An error in assessed value has occurred for which the tax certificate may be corrected. (2) The department, upon receipt of the certificate of error, if satisfied of the correctness of the certificate or upon receipt of a court order, shall notify the tax collector, who shall cancel or correct the certificate. A tax certificate correction or cancellation that has been ordered by a court and that does not result from a change made in the assessed value on a tax roll certified to the tax collector shall be made by the tax collector without order from the department. (3) The holder of a tax certificate who pays, redeems, or causes to be corrected or to be canceled and surrendered by any other tax certificates, or who pays any subsequent and omitted taxes or costs, in connection with the foreclosure of a tax certificate or tax deed that is void or corrected for any reason, is entitled to a refund of the amount paid together with interest calculated monthly from the date of payment through the date of issuance of the refund at the rate specified in s (11). (a) The county officer or taxing or levying authority that causes an error that results in the voiding of a tax certificate shall be charged for the costs of advertising incurred in the sale of a new tax certificate. (b) If the owner of a tax certificate requests that the certificate be canceled for any reason, or that the amount of the certificate be amended as a result of payments received due to an intervening bankruptcy or receivership, but does not seek a refund, the tax collector shall cancel or amend the tax certificate and a refund shall not be processed. The tax collector shall require the owner of the tax certificate to execute a written statement that he or she is the holder of the tax certificate, that he or she wishes the certificate to be canceled or amended, and that a refund is not expected and is not to be made. (4) If the tax certificate or a tax deed based upon the certificate is held by an individual, the collector shall notify the original purchaser of the certificate or tax deed or the subsequent holder, if known, that upon the voluntary surrender of the certificate or deed of release of any rights under the tax deed, a refund will be made of the amount received by the governmental units for the certificate or deed, plus $1 "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 94

97 for the deed of release. (5) The refund shall be made in accordance with the procedure set forth in s , except that the 4-year time period provided for in s (1)(e) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized in this section Cancellation of tax certificates; suit by holder. (1) The holder of any tax certificate that is void for any reason has the right to bring an action in circuit court to have such tax certificate canceled and to obtain the return of the money paid for the tax certificate. The plaintiff may include as many void certificates as he or she sees fit. The only necessary party defendant shall be the tax collector. (2) The complaint shall briefly describe the tax certificate, state that it is void and the reason therefor, and demand that the certificate be declared void and that all amounts received by the governmental unit be returned. The plaintiff may include as many void certificates as desired, whether they cover the same land or different parcels of land. (3) If the court finds for the plaintiff, it shall enter a final judgment declaring the tax certificate void, canceling it of record, and ordering each governmental unit or agency receiving any sums for the tax certificate to return the amounts received by it to the plaintiff, and, thereupon, the amount received for the certificate by the governmental units or agencies shall be returned. (4) The provisions of this section may also be used by the holder of any tax certificate who pays, redeems, or causes to be canceled and surrenders any other tax certificate in connection with an application for tax deed or in connection with tax foreclosure proceedings, if the other tax certificate is void for any reason. (5) The provisions of this section are not exclusive, and a refund of moneys may be obtained under s or s "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 95

98 Payment of back taxes as condition precedent to cancellation of tax certificate held by county. No order shall be issued by any court in an action brought by or on behalf of any landowner to enjoin any tax sale or to set aside or cancel any tax certificate held by any county in the state until the owner pays to the tax collector of the county where the property is assessable the full amount of the taxes that could have been lawfully assessed against the property for the period covered by the assessment complained of, whether or not the real estate has been returned for assessment by the owner. In all such cases, the court shall ascertain and determine the amount of tax to be paid by the owner Cancellation of tax liens held by the county on property of the United States and the State of Florida. When a board of county commissioners finds that the United States, or any duly constituted agency thereof, has acquired by purchase or contract to purchase any lands in that county for reforestation, game preserve, or military aviation purposes, or that any duly constituted authority of the state has acquired lands for public road or aeronautical purposes, against which lands there is an outstanding tax lien held by the county, the board shall by resolution describe the lands acquired, the nature of the lien thereon, and the purpose for which the lands are to be used and request the department for authority to cancel the lien against the lands. A certified copy of the resolution shall be furnished to the department, and, upon receipt of the authority from the department to cancel the tax lien, the tax collector and the clerk of the county in which the lands are located shall record the authority in the official records of the county and shall note on the proper tax records of the office the action taken by the board of county commissioners and the department by noting: Canceled by authority of s , Florida Statutes, the date of the authority, authority in the official records of the county and shall note on the proper tax records and reference to the book number and page number where the authorization is recorded. All such taxes and liens held by the county shall thereafter be canceled. No charge shall be made for costs or expenses to secure cancellation of any tax lien affected by the provisions of this section Transfer of tax certificates held by individuals. (1) All tax certificates issued to an individual may be transferred at any time before "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 96

99 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 Redemption of tax certificates. (1) Any person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued or the property is placed on the list of lands available for sale. The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges. (2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent. (3) The tax collector shall receive a fee of $6.25 for each tax certificate redeemed. (4) A portion of a certificate may be redeemed only if such portion can be ascertained by legal description and the portion to be redeemed is evidenced by a contract for sale or recorded deed. The tax collector shall make a written request for apportionment to the property appraiser, and within 15 days the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate. (5) After a tax certificate is redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less the redemption fee within 15 business days after the date of receipt of the redemption. Along with the payment, the tax collector shall identify the certificates redeemed and the amount paid for each certificate. However, if the tax collector pays the certificateholder electronically, the certificates redeemed and the amounts paid for each certificate shall be provided electronically by facsimile or electronic mail. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 97

100 (6) Nothing in this section shall be deemed to deny any person the right to redeem any outstanding tax certificate in accordance with the law. (7) The provisions of subsection (4) do not apply to collections relating to fee timeshare real property made pursuant to s Purchase of county-held tax certificates. (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 (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 (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. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 98

101 Disposition of unclaimed redemption moneys. Money paid to the tax collector for the redemption of a tax certificate or a tax deed application that is payable to the holder of a redeemed tax certificate but for which no claim has been made, or that fails to be presented for payment, is considered unclaimed as defined in s and shall be remitted to the state pursuant to s Expiration of tax certificate. Seven years after the date of issuance of a tax certificate, which is the date of the first day of the tax certificate sale as advertised under s , if a tax deed has not been applied for, and no other administrative or legal proceeding, including a bankruptcy, has existed of record, the tax certificate is null and void and shall be canceled. The tax collector shall note the date of the cancellation upon all appropriate records in his or her office. This section does not apply to deferred payment tax certificates Errors and insolvencies report. On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the discounts, errors, double assessments, and insolvencies relating to tax collections for which credit is to be given, including in every case except discounts, the names of the parties on whose account the credit is to be allowed. The report may be submitted in an electronic format Application for obtaining tax deed by holder of tax sale certificate; fees. (1) The holder of a tax certificate at any time after 2 years have elapsed since April 1 of the year of issuance of the tax certificate and before the cancellation of the certificate, may file the certificate and an application for a tax deed with the tax collector of the county where the property described in the certificate is located. The tax collector may charge a tax deed application fee of $75. (2) A certificateholder, other than the county, who makes application for a tax deed shall pay the tax collector at the time of application all amounts required for "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 99

102 redemption or purchase of all other outstanding tax certificates, plus interest, any omitted taxes, plus interest, any delinquent taxes, plus interest, and current taxes, if due, covering the property. (3) The county in which the property described in the certificate is located shall apply for a tax deed on all county-held certificates on property valued at $5,000 or more on the property appraiser s most recent assessment roll, except deferred payment tax certificates, and may apply for tax deeds on certificates on property valued at less than $5,000 on the property appraiser s most recent assessment roll. The application shall be made 2 years after April 1 of the year of issuance of the certificates or as soon thereafter as is reasonable. Upon application, the county shall deposit with the tax collector all applicable costs and fees as provided in subsection (1), but may not deposit any money to cover the redemption of other outstanding certificates covering the property. (4) The tax collector shall deliver to the clerk of the circuit court a statement that payment has been made for all outstanding certificates or, if the certificate is held by the county, that all appropriate fees have been deposited, and stating that the following persons are to be notified prior to the sale of the property: (a) Any legal titleholder of record if the address of the owner appears on the record of conveyance of the property to the owner. However, if the legal titleholder of record is the same as the person to whom the property was assessed on the tax roll for the year in which the property was last assessed, the notice may be mailed to the address of the legal titleholder as it appears on the latest assessment roll. (b) Any lienholder of record who has recorded a lien against the property described in the tax certificate if an address appears on the recorded lien. (c) Any mortgagee of record if an address appears on the recorded mortgage. (d) Any vendee of a recorded contract for deed if an address appears on the recorded contract or, if the contract is not recorded, any vendee who has applied to receive notice pursuant to s (1)(c). (e) Any other lienholder who has applied to the tax collector to receive notice if an address is supplied to the collector. (f) Any person to whom the property was assessed on the tax roll for the year in which the property was last assessed. (g) Any lienholder of record who has recorded a lien against a mobile home located on the property described in the tax certificate if an address appears on the recorded lien and if the lien is recorded with the clerk of the circuit court in the county where "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 100

103 the mobile home is located. (h) Any legal titleholder of record of property that is contiguous to the property described in the tax certificate, if the property described is submerged land or common elements of a subdivision and if the address of the titleholder of contiguous property appears on the record of conveyance of the property to the legal titleholder. However, if the legal titleholder of property contiguous to the property is the same as the person to whom the property described in the tax certificate was assessed on the tax roll for the year in which the property was last assessed, the notice may be mailed to the address of the legal titleholder as it appears on the latest assessment roll. As used in this chapter, the term contiguous means touching, meeting, or joining at the surface or border, other than at a corner or a single point, and not separated by submerged lands. Submerged lands lying below the ordinary high-water mark which are sovereignty lands are not part of the upland contiguous property for purposes of notification. The statement must be signed by the tax collector or the tax collector s designee. The tax collector may purchase a reasonable bond for errors and omissions of his or her office in making such statement. The search of the official records must be made by a direct and inverse search. Direct means the index in straight and continuous alphabetic order by grantor, and inverse means the index in straight and continuous alphabetic order by grantee. (5)(a) The tax collector may contract with a title company or an abstract company to provide the minimum information required in subsection (4), consistent with rules adopted by the department. If additional information is required, the tax collector must make a written request to the title or abstract company stating the additional requirements. The tax collector may select any title or abstract company, regardless of its location, as long as the fee is reasonable, the minimum information is submitted, and the title or abstract company is authorized to do business in this state. The tax collector may advertise and accept bids for the title or abstract company if he or she considers it appropriate to do so. 1. The ownership and encumbrance report must include the letterhead of the person, firm, or company that makes the search, and the signature of the individual who makes the search or of an officer of the firm. The tax collector is not liable for payment to the firm unless these requirements are met. The report may be submitted to the tax collector in an electronic format. 2. The tax collector may not accept or pay for any title search or abstract if financial "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 101

104 responsibility is not assumed for the search. However, reasonable restrictions as to the liability or responsibility of the title or abstract company are acceptable. Notwithstanding s (3), the tax collector may contract for higher maximum liability limits. 3. In order to establish uniform prices for ownership and encumbrance reports within the county, the tax collector must ensure that the contract for ownership and encumbrance reports include all requests for title searches or abstracts for a given period of time. (b) Any fee paid for a title search or abstract must be collected at the time of application under subsection (1), and the amount of the fee must be added to the opening bid. (c) The clerk shall advertise and administer the sale and receive such fees for the issuance of the deed and sale of the property as provided in s (6) The opening bid: (a) On county-held certificates on nonhomestead property shall be the sum of the value of all outstanding certificates against the property, plus omitted years taxes, delinquent taxes, interest, and all costs and fees paid by the county. (b) On an individual certificate must include, in addition to the amount of money paid to the tax collector by the certificateholder at the time of application, the amount required to redeem the applicant s tax certificate and all other costs and fees paid by the applicant, plus all tax certificates that were sold subsequent to the filing of the tax deed application and omitted taxes, if any. (c) On property assessed on the latest tax roll as homestead property shall include, in addition to the amount of money required for an opening bid on nonhomestead property, an amount equal to one-half of the latest assessed value of the homestead. (7) On county-held certificates for which there are no bidders at the public sale, the clerk shall enter the land on a list entitled lands available for taxes and shall immediately notify the county commission and all other persons holding certificates against the property that the property is available. During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property. Thereafter, any person, the county, or any other governmental unit may purchase the property from the clerk, without further notice or advertising, for the opening bid, except that if the county or other governmental unit is the purchaser for its own use, the board of county commissioners may cancel omitted years taxes, as provided under s If the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 102

105 county does not elect to purchase the property, the county must notify each legal titleholder of property contiguous to the property available for taxes, as provided in paragraph (4)(h), before expiration of the 90-day period. Interest on the opening bid continues to accrue through the month of sale as prescribed by s (8) Taxes may not be extended against parcels listed as lands available for taxes, but in each year the taxes that would have been due shall be treated as omitted years and added to the required minimum bid. Three years after the day the land was offered for public sale, the land shall escheat to the county in which it is located, free and clear. All tax certificates, accrued taxes, and liens of any nature against the property shall be deemed canceled as a matter of law and no further legal force and effect, and the clerk shall execute an escheatment tax deed vesting title in the board of county commissioners of the county in which the land is located. (a) When a property escheats to the county under this subsection, the county is not subject to any liability imposed by chapter 376 or chapter 403 for preexisting soil or groundwater contamination due solely to its ownership. However, this subsection does not affect the rights or liabilities of any past or future owners of the escheated property and does not affect the liability of any governmental entity for the results of its actions that create or exacerbate a pollution source. (b) The county and the Department of Environmental Protection may enter into a written agreement for the performance, funding, and reimbursement of the investigative and remedial acts necessary for a property that escheats to the county. (9) Consolidated applications on more than one tax certificate are allowed, but a separate statement shall be issued pursuant to subsection (4), and a separate tax deed shall be issued pursuant to s , for each parcel of property shown on the tax certificate. (10) Any fees collected pursuant to this section shall be refunded to the certificateholder in the event that the tax deed sale is canceled for any reason. (11) For any property acquired under this section by the county for the express purpose of providing infill housing, the board of county commissioners may, in accordance with s , cancel county-held tax certificates and omitted years taxes on such properties. Furthermore, the county may not transfer a property acquired under this section specifically for infill housing back to a taxpayer who failed to pay the delinquent taxes or charges that led to the issuance of the tax certificate or "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 103

106 lien. For purposes of this subsection only, the term taxpayer includes the taxpayer s family or any entity in which the taxpayer or taxpayer s family has any interest Notice, form of publication for obtaining tax deed by holder. (1) Upon the receipt of the application as provided by s , and after the proper charges have been paid, the clerk shall publish a notice once each week for 4 consecutive weeks at weekly intervals in a newspaper selected as provided in s The form of notice of the application for a tax deed shall be as prescribed by the department. No tax deed sale shall be held until 30 days after the first publication of the notice. (2) Proof of the publication or posting of the notice provided for in this section shall be filed by the clerk of the circuit court in the clerk s office on or before the date fixed for the making of the sale. When there is no newspaper, the clerk shall execute and file in his or her office a certificate of the posting of the notices, stating where and on what dates the notices were posted. (3) Except when the land is redeemed according to law, the clerk shall record his or her certificate of notice and his or her certificate of advertising in the public records of the county with such other relevant documents as may be required by the department Notice to owner when application for tax deed is made. (1)(a) The clerk of the circuit court shall notify, by certified mail with return receipt requested or by registered mail if the notice is to be sent outside the continental United States, the persons listed in the tax collector s statement pursuant to s (4) that an application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector s statement, then no notice shall be required. (b) The clerk shall enclose with every copy mailed a statement as follows: WARNING: There are unpaid taxes on property which you own or in which you have a legal interest. The property will be sold at public auction on (date) unless the back taxes are paid. To make payment, or to receive further information, contact the clerk "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 104

107 of court immediately at (address), (telephone number). (c) The clerk shall complete and attach to the affidavit of the publisher a certificate containing the names and addresses of those persons notified and the date the notice was mailed. The certificate shall be signed by the clerk and the clerk s official seal affixed. The certificate shall be prima facie evidence of the fact that the notice was mailed. If no address is listed on the tax collector s certification, the clerk shall execute a certificate to that effect. (d) The failure of anyone to receive notice as provided herein shall not affect the validity of the tax deed issued pursuant to the notice. (e) A printed copy of the notice as published in the newspaper, accompanied by the warning statement described in paragraph (b), shall be deemed sufficient notice. (2)(a) In addition to the notice provided in subsection (1), the sheriff of the county in which the legal titleholder resides shall, at least 20 days prior to the date of sale, notify the legal titleholder of record of the property on which the tax certificate is outstanding. The original notice and sufficient copies shall be prepared by the clerk and provided to the sheriff. Such notice shall be served as specified in chapter 48; if the sheriff is unable to make service, he or she shall post a copy of the notice in a conspicuous place at the legal titleholder s last known address. The inability of the sheriff to serve notice on the legal titleholder shall not affect the validity of the tax deed issued pursuant to the notice. A legal titleholder of record who resides outside the state may be notified by the clerk as provided in subsection (1). The notice shall be in substantially the following form: WARNING There are unpaid taxes on the property which you own. The property will be sold at public auction on (date) unless the back taxes are paid. To make arrangements for payment, or to receive further information, contact the clerk of court at (address), (telephone number). In addition, if the legal titleholder does not reside in the county in which the property to be sold is located, a copy of such notice shall be posted in a conspicuous place on the property by the sheriff of the county in which the property is located. However, no posting of notice shall be required if the property to be sold is classified for assessment purposes, according to use classifications established by the department, as nonagricultural acreage or vacant land. (b) In addition to the notice provided in subsection (1), the clerk shall notify by certified mail with return receipt requested, or by registered mail if the notice is to be "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 105

108 sent outside the continental United States, the persons listed in the tax collector s statement pursuant to s (4)(h) that application for a tax deed has been made. Such notice shall be mailed at least 20 days prior to the date of sale. If no address is listed in the tax collector s statement, then no notice shall be required. Enclosed with the copy of the notice shall be a statement in substantially the following form: WARNING There are unpaid taxes on property contiguous to your property. The property with the unpaid taxes will be sold at auction on (date) unless the back taxes are paid. To make payment, or to receive further information about the purchase of the property, contact the clerk of court immediately at (address), (telephone number). Neither the failure of the tax collector to include the list of contiguous property owners pursuant to s (4)(h) in his or her statement to the clerk nor the failure of the clerk to mail this notice to any or all of the persons listed in the tax collector s statement pursuant to s (4)(h) shall be a basis to challenge the validity of the tax deed issued pursuant to any notice under this section. (3) Nothing in this chapter shall be construed to prevent the tax collector, or any other public official, in his or her discretion from giving additional notice in any form concerning tax certificates and tax sales beyond the minimum requirements of this chapter Fees for mailing additional notices, when application is made by holder. When the certificateholder makes a written request of the clerk and furnishes the names and addresses at the time of the filing of the application, the clerk shall send a copy of the notice referred to in s to anyone to whom the certificateholder may request him or her to send it, and the clerk shall include in such notice the statement required in s The certificateholder shall pay the clerk the service charges as prescribed in s (5) for preparing and mailing each copy of notice requested by the holder. When the charges are made, they shall be added by the clerk to the amount required to redeem the land from sale. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 106

109 Sale at public auction. (1) Real property advertised for sale to the highest bidder as a result of an application filed under s shall be sold at public auction by the clerk of the circuit court, or his or her deputy, of the county where the property is located on the date, at the time, and at the location as set forth in the published notice, which must be during the regular hours the clerk s office is open. The amount required to redeem the tax certificate, plus the amounts paid by the holder to the clerk in charges for costs of sale, redemption of other tax certificates on the same property, and all other costs to the applicant for tax deed, plus interest at the rate of 1.5 percent per month for the period running from the month after the date of application for the deed through the month of sale and costs incurred for the service of notice provided for in s (2), shall be the bid of the certificateholder for the property. If tax certificates exist or if delinquent taxes accrued subsequent to the filing of the tax deed application, the amount required to redeem such tax certificates or pay such delinquent taxes must be included in the minimum bid. However, if the land to be sold is assessed on the latest tax roll as homestead property, the bid of the certificateholder must be increased to include an amount equal to one-half of the assessed value of the homestead property as required by s If there are no higher bids, the property shall be struck off and sold to the certificateholder, who shall pay to the clerk any amounts included in the minimum bid, the documentary stamp tax, and recording fees due. Upon payment, a tax deed shall be issued and recorded by the clerk. (2) The certificateholder has the right to bid as others present may bid, and the property shall be struck off and sold to the highest bidder. The high bidder shall post with the clerk a nonrefundable deposit of 5 percent of the bid or $200, whichever is greater, at the time of the sale, to be applied to the sale price at the time of full payment. Notice of the deposit requirement must be posted at the auction site, and the clerk may require bidders to show their willingness and ability to post the deposit. If full payment of the final bid and of documentary stamp tax and recording fees is not made within 24 hours, excluding weekends and legal holidays, the clerk shall cancel all bids, readvertise the sale as provided in this section, and pay all costs of the sale from the deposit. Any remaining funds must be applied toward the opening bid. The clerk may refuse to recognize the bid of any person who has previously bid and refused, for any reason, to honor such bid. (3) If the sale is canceled for any reason, or the buyer fails to make full payment "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 107

110 within the time required, the clerk shall immediately readvertise the sale to be held within 30 days after the date the sale was canceled. Only one advertisement is necessary. The amount of the opening bid shall be increased by the cost of advertising, additional clerk s fees as provided for in s (21), and interest as provided for in subsection (1). This process must be repeated until the property is sold and the clerk receives full payment or the clerk does not receive any bids other than the bid of the certificateholder. The clerk must receive full payment before the issuance of the tax deed. (4)(a) A clerk may conduct electronic tax deed sales in lieu of public outcry. The clerk must comply with the procedures provided in this chapter, except that electronic proxy bidding shall be allowed and the clerk may require bidders to advance sufficient funds to pay the deposit required by subsection (2). The clerk shall provide access to the electronic sale by computer terminals open to the public at a designated location. A clerk who conducts such electronic sales may receive electronic deposits and payments related to the sale. The portion of an advance deposit from a winning bidder required by subsection (2) shall, upon acceptance of the winning bid, be subject to the fee under s.28.24(10). (b) This subsection does not restrict or limit the authority of a charter county to conduct electronic tax deed sales. In a charter county where the clerk of the circuit court does not conduct all electronic sales, the charter county shall be permitted to receive electronic deposits and payments related to sales it conducts, as well as to subject the winning bidder to a fee, consistent with the schedule in s (10). (c) The costs of electronic tax deed sales shall be added to the charges for the costs of sale under subsection (1) and paid by the certificateholder when filing an application for a tax deed Tax deeds. All tax deeds shall be issued in the name of a county and shall be signed by the clerk of the county. The deed shall be witnessed by two witnesses, the official seal shall be attached thereto, and the deed shall be acknowledged or proven as other deeds. Except as specifically provided in this chapter, no right, interest, restriction, or other covenant shall survive the issuance of a tax deed, except that a lien of record held by a municipal or county governmental unit, special district, or community development district, when such lien is not satisfied as of the disbursement of proceeds of sale under the provisions of s , shall survive the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 108

111 issuance of a tax deed. The charges by the clerk shall be as provided in s Tax deeds issued to a purchaser of land for delinquent taxes shall be in the form prescribed by the department. All deeds issued pursuant to this section shall be prima facie evidence of the regularity of all proceedings from the valuation of the lands to the issuance of the deed, inclusive Grantee of tax deed entitled to immediate possession. Any person, firm, corporation, or county that is the grantee of any tax deed under this law shall be entitled to the immediate possession of the lands described in the deed. If a demand for possession is refused, the purchaser may apply to the circuit court for a writ of assistance upon 5 days notice directed to the person refusing to deliver possession. Upon service of the responsive pleadings, if any, the matter shall proceed as in chancery cases. If the court finds for the applicant, an order shall be issued by the court directing the sheriff to put the grantee in possession of the lands Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds. When any lands are sold for the nonpayment of taxes, or any tax certificate is issued thereon by a governmental unit or agency or pursuant to any tax lien foreclosure proceeding, the title to the lands shall continue to be subject to any easement for conservation purposes as provided in s or telephone, telegraph, pipeline, power transmission, or other public service purpose and shall continue to be subject to any easement for the purposes of drainage or of ingress and egress to and from other land. The easement and the rights of the owner of it shall survive and be enforceable after the execution, delivery, and recording of a tax deed, a master s deed, or a clerk s certificate of title pursuant to foreclosure of a tax deed, tax certificate, or tax lien, to the same extent as though the land had been conveyed by voluntary deed. The easement must be evidenced by written instrument recorded in the office of the clerk of the circuit court in the county where such land is located before the recording of such tax deed or master s deed, or, if not recorded, an easement for a public service purpose must be evidenced by wires, poles, or other visible occupation, an easement for drainage must be evidenced by a waterway, water bed, or other visible occupation, and an easement for the purpose of ingress and egress must be evidenced "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 109

112 by a road or other visible occupation to be entitled to the benefit of this section; however, this shall apply only to tax deeds issued after the effective date of this act Survival of restrictions and covenants after tax sale. (1) When a deed in the chain of title contains restrictions and covenants running with the land, as hereinafter defined and limited, the restrictions and covenants shall survive and be enforceable after the issuance of a tax deed or master s deed, or a clerk s certificate of title upon foreclosure of a tax deed, tax certificate, or tax lien, to the same extent that it would be enforceable against a voluntary grantee of the owner of the title immediately before the delivery of the tax deed, master s deed, or clerk s certificate of title. (2) This section shall apply to the usual restrictions and covenants limiting the use of property; the type, character and location of building; covenants against nuisances and what the former parties deemed to be undesirable conditions, in, upon, and about the property; and other similar restrictions and covenants; but this section shall not protect covenants creating any debt or lien against or upon the property, except one providing for satisfaction or survival of a lien of record held by a municipal or county governmental unit, or requiring the grantee to expend money for any purpose, except one that may require that the premises be kept in a sanitary or sightly condition or one to abate nuisances or undesirable conditions. (3) Any right that the former owner had to enforce like restrictions and covenants against the immediate, mediate, or remote grantor and other parties owning other property held or sold under the same plat or plan, or in the same or adjacent subdivisions of land, or otherwise, except forfeitures, right of reentry, or reverter, shall likewise survive to the grantee in the tax deed or master s deed or clerk s certificate of title and to his, her, or its heirs, successors, and assigns. All forfeitures, rights of reentry, and reverter rights shall be destroyed and shall not survive to the grantee in the tax deed or master s deed or clerk s certificate of title or to his, her, or its heirs, successors, and assigns Disbursement of proceeds of sale. (1) If the property is purchased by any person other than the certificateholder, the "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 110

113 clerk shall forthwith pay to the certificateholder all of the sums he or she has paid, including the amount required for the redemption of the certificate or certificates together with any and all subsequent unpaid taxes plus the costs and expenses of the application for deed, with interest on the total of such sums for the period running from the month after the date of application for the deed through the month of sale at the rate of 1.5 percent per month. The clerk shall distribute the amount required to redeem the certificate or certificates and the amount required for the redemption of other tax certificates on the same land with omitted taxes and with all costs, plus interest thereon at the rate of 1.5 percent per month for the period running from the month after the date of application for the deed through the month of sale, in the same manner as he or she distributes money received for the redemption of tax certificates owned by the county. (2) If the property is purchased for an amount in excess of the statutory bid of the certificateholder, the excess must be paid over and disbursed by the clerk. If the property purchased is homestead property and the statutory bid includes an amount equal to at least one-half of the assessed value of the homestead, that amount must be treated as excess and distributed in the same manner. The clerk shall distribute the excess to the governmental units for the payment of any lien of record held by a governmental unit against the property, including any tax certificates not incorporated in the tax deed application and omitted taxes, if any. If the excess is not sufficient to pay all of such liens in full, the excess shall be paid to each governmental unit pro rata. If, after all liens of governmental units are paid in full, there remains a balance of undistributed funds, the balance shall be retained by the clerk for the benefit of persons described in s (1)(a), except those persons described in s (4)(h), as their interests may appear. The clerk shall mail notices to such persons notifying them of the funds held for their benefit. Any service charges, at the rate prescribed in s (10), and costs of mailing notices shall be paid out of the excess balance held by the clerk. Excess proceeds shall be held and disbursed in the same manner as unclaimed redemption moneys in s If excess proceeds are not sufficient to cover the service charges and mailing costs, the clerk shall receive the total amount of excess proceeds as a service charge. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 111

114 County delinquent tax lands; method and procedure for sale by county; certain lands conveyed to municipalities; extinction of liens. (1) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold or dedicated by the board of county commissioners may, at its discretion, be conveyed to the record fee simple owner of such lands as of the date the county obtained title to the lands. However, before any conveyance shall be made, the former owner of the lands may file with the board of county commissioners a verified written application which shall show: (a) The description of the lands for which a conveyance is sought; (b) The name and address of the former owner; (c) The date title was acquired by the county; (d) The price of the lands as previously fixed by resolution of the board of county commissioners, if this has been done; (e) The use to which the lands were enjoyed by the record fee simple owner at the time of acquisition by the county; (f) A brief statement of the facts and circumstances upon which the former owner bases the request for restitution of the described property; (g) An offer to pay an amount equal to all taxes, including municipal taxes and liens, if any, which had become delinquent, together with interest and costs provided by law. (2) In the event the described lands have not been assessed for taxes for the current year in which the petition is filed, the applicant shall pay, in addition, the taxes for current and omitted years, the latter amount to be determined by applicable millage for the omitted years and based on the last assessment of the described lands. (3) Lands acquired by any county of the state for delinquent taxes in accordance with law which have not been previously sold, acquired for infill housing, or dedicated by the board of county commissioners, which the board of county commissioners has determined are not to be conveyed to the record fee simple owner in accordance with the provisions of subsections (1) and (2), and which are located within the boundaries of an incorporated municipality of the county shall be conveyed to the governing board of the municipality in which the land is located. Such lands conveyed to the municipality shall be freely alienable to the municipality without regard to third parties. Liens of record held by the county on such parcels conveyed to a municipality shall not survive the conveyance of the property to the municipality. (4) Liens of record held by the county upon lands not conveyed in accordance with "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 112

115 subsections (1) and (2) or subsection (3) shall not survive the conveyance of the property to the county Corrective county deeds without consideration or further notice. As to all lands acquired by any county for delinquent taxes and thereafter described and recorded in the book designated county lands acquired for delinquent taxes on file in the office of the clerk of the circuit court and that have been through the procedures of public notice and public sale to the highest and best bidder and a conveyance issued by any county and the proceeds of the sale received by the county and the conveyance being invalid because the purchaser or one of the purchasers at the public sale and in the deed from the county was the clerk of the circuit court of the county, the board of county commissioners is authorized and empowered to convey the title to the lands to the record fee simple owners or the record grantees or successor grantees of the purchaser from the county and execute a proper conveyance therefor without further public notice or without further consideration Reimbursement required in challenges to the validity of a tax deed. (1) If a party successfully challenges the validity of a tax deed in an action at law or equity, but the taxes for which the tax deed was sold were not paid before the tax deed was issued, the party shall pay to the party against whom the judgment or decree is entered: (a) The amount paid for the tax deed and all taxes paid upon the land, together with 12 percent interest thereon per year from the date of the issuance of the tax deed; (b) All legal expenses in obtaining the tax deed, including publication of notice and clerk s fees for issuing and recording the tax deed; and (c) The fair cash value of all maintenance and permanent improvements made upon the land by the holders under the tax deed. (2) In an action to challenge the validity of a tax deed, the prevailing party is entitled to all reasonable litigation expenses, including attorney s fees. (3) The court shall determine the amount of the expenses for which a party shall be reimbursed. The tax deed holder or anyone holding under the tax deed has a prior lien on the land for the payment of the expenses that must be reimbursed to such persons. "Copyright 2011 Get in line Stay in Line, LLC" - All rights Reserved 113

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