In certain cases others must also be notified. The legal titleholder of record and all lienholders, including mortgage companies must be notified of the tax deed sale. Remaining lienholders and the property owner may apply for any excess funds.

The monies collected from this Tax Deed Sale are used to pay off the amount owed to the Tax Lien Certificate holder and other costs incurred in the sale process. The public auction selling the property is referred to as a Tax Deed Sale (FS 197.542). In applying for a tax deed, a certificate holder must redeem all other certificates and pay all applicable fees. For example, if 2013 taxes are delinquent Aptherefore, a tax deed application may be made after April 1, 2016. If the Tax Lien Certificate has not been paid off within two years from the date the taxes became delinquent, the holder of the certificate can apply to force a public auction of the property. According to Florida law, the Tax Collector must conduct a sale of tax certificates beginning on June 1 for the preceding year of delinquent real estate taxes A tax lien certificate, or tax certificate is not a purchase of property rather, it is a lien imposed on the property by payment of the delinquent taxes. The successful bidder at this auction is issued a Tax Lien Certificate, which ensures the bidder that the Tax Lien will be paid off, with interest. This auction is referred to as a Tax Certificate Sale (FS 197.432). Once delinquent, the Tax Collector holds an auction to pay off the taxes. Each year, real estate taxes are to be paid by a predetermined date to avoid becoming delinquent. A tax deed sale is the sale of property for past due real estate taxes and fees associated with the sale.

Do state tax liens survive foreclosure