Tax sale glossary
County-held certificate
A Florida tax certificate held by the county. A certificate not purchased at the sale is struck to the county at the statutory 18 percent rate. Ask the Tax Collector whether it remains eligible for purchase under F.S. 197.4725; the purchase amount includes applicable interest, costs and charges. Eligibility ends once a tax-deed application is filed.
Go deeper: Over-the-counter tax liens.
Sources
Statutes, court decisions and reference material used on this page. Laws and fees change, so confirm against the current source before you act.
- Florida Statutes 197.432 - Sale of tax certificates for unpaid taxes · Florida Legislature · Checked
- Florida Statutes 197.4725 - Purchase of county-held tax certificates · Florida Legislature · Checked
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the office that runs the sale before you bid.
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