Transfer of tax certificates held by individuals

197.462

Transfer of tax certificates held by individuals.

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(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.

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s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353; s. 43, ch. 2011-151.