The holder of a tax certificate at any time after 2 years have elapsed since april 1 of the year of issuance… Any 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 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, cover. Collection of unpaid or omitted taxes
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Department of revenue to pass upon and order refunds
Land not to be divided or plat filed until taxes paid
197.502 application for obtaining tax deed by holder of tax sale certificate Failure to pay the costs of resale, if applicable, within 30 days after notice from the clerk shall result in the clerk's entering the land on a list entitled “lands available for taxes.” This tax deed is issued according to section 197.502(8), florida statutes Three years have passed since the day the land was offered for public sale and placed on the list of “lands available for taxes” without being purchased (section 197.502(7), f.s.).
(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.
