Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - January 26, 2016
January 26, 2016 - Regular Meeting
Agenda Item #38

2011 County Held Tax Certificate; PID 1760700059


Contact and/or Presenter Information

Margaret Daniell, Interim Property Acquisition Division Manager, Property Management, Ext. 3009

Charles Meador, Real Property Specialist, Property Acquisition Division, Property Management, Ext. 6289

Action Requested
  • Motion for Chairperson to sign the Notice to Proceed with Application for Tax Deed for one (1) parcel.

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 1/4% 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.
  • 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 Circuit Court by making payment to the tax collector for all the 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.
  • 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" and shall immediately notify the county commission and all other persons holding the certificate that the property is available. During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property.
  • The fee is approximately $725.00 for one parcel.

County Attorney Review
Not Reviewed (No apparent legal issues)

Explanation of Other

Reviewing Attorney

Instructions to Board Records
Please return the executed Notice (DR-512) to Charles Meador, 1112 Manatee Avenue West, Bradenton, Florida 34205, Suite 800 (Property Acquisition Division), Administrative Building.

Cost and Funds Source Account Number and Name
$725.00 cost to Project Number 6025662 - 45th Street East (SR 70 to 44th Avenue East) Road Improvement Project.

Amount and Frequency of Recurring Costs

Attachment:  DR 512.pdf
Attachment:  Location Map.pdf