Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - December 1, 2015
December 1, 2015 - Regular Meeting
Agenda Item #10

2013 County Held Tax Certificates


Contact and/or Presenter Information
Geoffrey K. Nichols, Assistant County Attorney, Ext. 3750

Action Requested
Motion for Chairman to sign the Notice to Proceed with Application for Tax Deeds for the fifteen (15) properties identified by the Tax Collector in compliance with Rule 12D-13.060(2), Florida Administrative Code; and for authorization by the Board of County Commissioners for the payment of $10,875.00 for the associated tax deed application fees in compliance with §197.502(3), Florida Statutes.

Enabling/Regulating Authority
Section 197.502, Florida Statutes; 12D-13.060(2)(a), Florida Administrative Code.

Background Discussion
Real estate taxes in the State of Florida are for the calendar year and are payable November 1st of that year. If these real estate taxes are not paid on or before March 31st of the following year, they become delinquent the next day, April 1st. Florida Statutes require the Tax Collector to annually, on or before June 1st, conduct a sale of tax certificates on all land on which the taxes are delinquent for the preceding year.

The tax certificates are sold at an online tax sale auction through competitive bidding. The bidding starts at 18% and is bid down in ¼% increments until the certificate is sold to the lowest bidder. The resulting certificate is a lien on the property, not the sale of the property. The amount of the certificate is the sum of the unpaid real estate taxes and non-ad valorem assessments, 3% interest, 5% in costs associated with the sale, and advertising charges. IF there are no individual bidders at the Tax Certificate Sale, the certificates are “struck” to the county and the certificate holder is listed as County of Manatee.

Pursuant Florida Statute 197.502(3), the county, after two (2) years have elapsed since April, 1, of the year of issuance of the tax certificate, shall submit a Tax Deed Application to the Tax Collector of the county where the real estate described in the tax certificate is located if the property, on the most recent assessment roll, is valued at $5000.00 or more.

The county making application for a Tax Deed shall pay the Tax Collector a search fee ($150.00), Tax Deed Application fee ($75.00) and a Clerk of the Circuit Court fee ($500.00). A property owner or his agent has the right to redeem the property prior to the issuance of a tax deed by the Clerk of the Circuit Court by making payment to the tax collector for all outstanding certificates, omitted year’s taxes, delinquent taxes, current taxes, interest and all costs of sale and fees.

Once the Tax Deed Application is complete, the entire file is submitted to the Clerk of the Circuit Court. The Clerk will advertise the sale four (4) consecutive weeks and conduct the sale. The opening bid will be the total amount of taxes paid or surrendered plus costs, fees and interest. In the case of a homestead property the opening bid will be the amount mentioned above plus an amount equal to one-half (1/2) of the current year’s tax roll value.

On county-held certificates for which there are no bidders at the public sale, the Clerk shall enter the land on a list entitled “Lands Available for Taxes.” At the end of the three (3) year period, any land not purchased escheats (reverts) back to the County.

We have been advised that the fees will amount to approximately $725.00 per parcel for the fifteen (15) properties listed on the attached printout, for a total of $10,875.00 to be paid by the County as required by Florida Statute 197.502.

County Attorney Review
Other (Requires explanation in field below)

Explanation of Other
This is a County Attorney item.

Reviewing Attorney

Instructions to Board Records
Proof of publication will be provided upon receipt.

Please return the executed Notices and an electronic copy of the approved agenda item to Tracy Hanrahan (tracy.hanrahan@mymanatee.org), Legal Assistant to Geoffrey K. Nichols, Assistant County Attorney.

Cost and Funds Source Account Number and Name
$10,875.00 / N/A

Amount and Frequency of Recurring Costs

Attachment:  Tax Collector Printout of Tax Certificates.pdf
Attachment:  Rule 12D-13.060, F.A.C..pdf
Attachment:  § 197.502(3), F.S.pdf
Attachment:  Letter from Ken Burton, Jr._10.05.2015.pdf
Attachment:  Form DR-512 (15 total) for signature.pdf