197.472
Redemption of tax certificates.
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197.472 Redemption of tax certificates.—
(1) A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of the court, including documentary stamps and recording fees. The person redeeming a tax certificate shall pay the tax collector the face amount plus all interest, costs, and charges.
(2) When a tax certificate is redeemed and the interest earned on the tax certificate is less than 5 percent of the face amount of the certificate, a mandatory minimum interest of an absolute 5 percent shall be levied upon the face value of the tax certificate. The person redeeming the tax certificate shall pay the interest rate due on the certificate or the 5 percent mandatory minimum interest, whichever is greater. This subsection applies to all county-held tax certificates and all individual tax certificates except those with an interest rate bid of zero percent.
(3) The tax collector shall receive a fee of $6.25 for each tax certificate redeemed.
(4) A portion of a certificate may be redeemed only if such portion can be ascertained by legal description and the portion to be redeemed is evidenced by a contract for sale or recorded deed. The tax collector shall make a written request for apportionment to the property appraiser, and within 15 days the property appraiser shall furnish the tax collector a certificate apportioning the value to that portion sought to be redeemed and to the remaining land covered by the certificate.
(5) After a tax certificate is redeemed, the tax collector shall pay to the owner of the tax certificate the amount received by the tax collector less the redemption fee within 15 business days after the date of receipt of the redemption. Along with the payment, the tax collector shall identify the certificates redeemed and the amount paid for each certificate. However, if the tax collector pays the certificateholder electronically, the certificates redeemed and the amounts paid for each certificate shall be provided electronically by facsimile or electronic mail.
(6) Nothing in this section shall be deemed to deny any person the right to redeem any outstanding tax certificate in accordance with the law.
(7) The provisions of subsection (4) do not apply to collections relating to fee timeshare real property made pursuant to s. 192.037.
History.—s. 183, ch. 85-342; s. 4, ch. 86-141; s. 58, ch. 94-353; s. 44, ch. 2011-151; s. 5, ch. 2014-211.
Notes of Decisions
Cited in 17
cases (1 in the last 5 years), 1991–2025 · leading case: Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.
Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS. (2006)
“(2006) ("Sale of tax certificates for unpaid taxes"); § 197.472, Fla. Stat. (2006) ("Redemption of tax certificates").”
Turnberry Investments, Inc. v. Streatfield (2010)
“See § 197.472, Fla. Stat. (2010) 6 ; Crocker v.”
Ashear v. Sklarey (2018)
“” § 197.472(1), Fla. Stat. (2017). 5 Section 197.”
In Re General Development Corp. (1991)
“§ 197.472(1). The third party certificate-holder will then receive the proceeds plus accrued interest at the rate bid.”
Venn v. Bazzel (In Re Lambert) (2002)
“The person redeeming or purchasing a tax certificate shall pay to the tax collector in the county where the land is situated the face amount of the certificate or the part thereof that the part or interest purchased or redeemed bears to the whole.”
United States v. Marion County, Fla. (1993)
“” Fla.Stat. § 197.472(1). See also State ex rel.”
Cambridge Capital Corp. v. Halcon Enterprises, Inc. (1993)
“Section 197.472. After two years have passed since April 1 of the year of the purchase of the Tax Sale Certificate, the owner of the certificate may apply to the County Clerk to sell the property, Section 197.”
Walker v. Palm Beach Commerce Center Associated, Ltd. (1993)
“If the taxpayer is unsuccessful, then the certificates could be redeemed pursuant to the provisions of section 197.472, Florida Statutes (1991).”
In Re Lago (2003)
“The Tax Collector argues that the tax certificate holder is the real party in interest because payments under a plan do not constitute redemption payments under Fla. Stat. § 197.472 which the Tax Collector is required to collect.”
Ashear v. Sklarey (2018)
“122, Florida Statutes (2010), and section 197.472, Florida Statutes (2010).”
Steven B. Watkins (2020)
“8 § 197.472(1), Fla. Stat. (“A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the clerk of court .”
Dafero Investments, LLC v. Estrella De Oro, LLC (2025)
“§ 197.472(1), Fla. Stat. Section 197.522, Florida Statutes, provides the general requirements for notice before the commencement of a tax deed sale.”
— 197.472(1) — 9 cases
Ashear v. Sklarey (2018)
“” § 197.472(1), Fla. Stat. (2017). 5 Section 197.”
Venn v. Bazzel (In Re Lambert) (2002)
“The person redeeming or purchasing a tax certificate shall pay to the tax collector in the county where the land is situated the face amount of the certificate or the part thereof that the part or interest purchased or redeemed bears to the whole.”
Turnberry Investments, Inc. v. Streatfield (2010)
“See § 197.472, Fla. Stat. (2010) 6 ; Crocker v.”
In Re General Development Corp. (1991)
“§ 197.472(1). The third party certificate-holder will then receive the proceeds plus accrued interest at the rate bid.”
United States v. Marion County, Fla. (1993)
“” Fla.Stat. § 197.472(1). See also State ex rel.”
— 197.472(6) — 1 case
In Re General Development Corp. (1991)
“§ 197.472(1). The third party certificate-holder will then receive the proceeds plus accrued interest at the rate bid.”
— 197.472(8) — 1 case
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