1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 197 Tax Collections, Sales, And Liens
197.462 Transfer of tax certificates held by individuals.
197.462 Transfer of tax certificates held by individuals.--
(1) All tax certificates issued to an individual may be transferred by endorsement at any time before they are redeemed or a tax deed is executed thereunder.
(2) The official endorsement of a tax certificate by the tax collector with the date and the amount received and its entry on the record of tax certificates sold shall be sufficient evidence of the assignment of it.
(3) The tax collector shall record the transfer on the record of tax certificates sold.
(4) The tax collector shall receive $2.25 as a service charge for each endorsement.
History.--s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353.
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