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December 17, 2017
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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.462
197.462 Transfer of tax certificates held by individuals.
(1) All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed.
(2) The tax collector shall record the transfer on the record of tax certificates sold.
(3) The tax collector shall receive $2.25 as a service charge for each transfer.
History.s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353; s. 43, ch. 2011-151.