2012 Florida Statutes
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 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.
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