Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - November 5, 2013
November 5, 2013 - Regular Meeting
Agenda Item #11

2013 County Held Tax Certificates


Contact and/or Presenter Information

James R. Cooney, Assistant County Attorney, ext. 3750


Action Requested
Motion for Chairman to sign the Notice to Proceed with Application for Tax Deeds for the 13 properties identified by the Tax Collector in compliance with Rule 12D-13.060, Florida Administrative Code; and for authorization by the Board of County Commissioners for the payment of $9,435 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 assessed for the calendar year and are payable beginning November 1st of that year. If the 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 for 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 with a rate of 18% interest and is bid down in ¼% increments until the certificate is sold to the lowest interest rate bidder. The resulting certificate is a lien on the property, not the sale of the property. 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 Fla. Stat. 197.502(3), the county, after two (2) years have elapsed since April 1st of the year of issuance of its tax certificate, shall submit a Notice to Proceed with Application for Tax Deeds 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 $5,000 or more. The Tax Collector, on behalf of the County, shall submit a tax deed application to the Clerk of the Circuit Court. The county making application for a Tax Deed shall pay the Tax Collector a title search fee (F.S. 197.502(5)(a) - currently $150), Tax Deed Application fee (F.S. 197.502(1) – currently $75), and a Clerk of the Circuit Court fee(s) (F.A.C. 12D-13.660(2)(5)(b) – currently $500).

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 of the current year’s tax roll value. On a county-held certificate 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 three (3) years, any land not purchased escheats (reverts) back to the County.

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.

As outlined above, the fees will amount to approximately $725 per parcel for the 13 properties listed on the attached printout which includes the Parcel ID, Property Address, Property Owner, Value, Tax Year, and Description, for a total of $9,435 to be paid by the County as required by Florida Statute 197.502.

County Attorney Review
Not Reviewed (Utilizes exact document or procedure approved within the last 18 months)

Explanation of Other

Reviewing Attorney

Instructions to Board Records

Proof of publication will be provided upon receipt.


Return an electronic copy to trudy.morris@mymanatee.org. Legal Assistant to James R. Cooney, Assistant County Attorney

Cost and Funds Source Account Number and Name

Amount and Frequency of Recurring Costs

Attachment:  Written Notice to Proceed.pdf
Attachment:  List of Properties 13.pdf
Attachment:  Property Appraisor Descriptions.pdf
Attachment:  Legal Authority.pdf