197.443 Cancellation of void tax certificates; correction of tax certificates; procedure. - Florida Statutes

197.443 Cancellation of void tax certificates; correction of tax certificates; procedure.

   (1) When a tax certificate on lands has been sold for unpaid taxes and:

   (a) The tax certificate evidencing the sale is void because the taxes on the lands have been paid;

   (b) The lands were not subject to taxation at the time of the assessment on which they were sold;

   (c) The description of the property in the tax certificate is void or has been corrected;

   (d) An error of commission or omission has occurred which invalidates the sale;

   (e) The circuit court has voided the tax certificate by a suit to cancel the tax certificate by the holder;

   (f) The tax certificate is void for any other reason; or

   (g) An error has occurred for which the tax certificate may be corrected,

the tax collector shall forward a certificate of such error to the department and enter upon the list of certificates sold for taxes a memorandum of such error. The department, upon receipt of such certificate, if satisfied of the correctness of the certificate of error or upon receipt of a court order, shall notify the tax collector, who shall cancel or correct the certificate.

   (2) The holder of a tax certificate who pays, redeems, or causes to be corrected or to be canceled and surrendered by any other tax certificates, or pays any subsequent and omitted taxes or costs, in connection with the foreclosure of a tax certificate or tax deed, and when such other certificates or such subsequent and omitted taxes are void or corrected for any reason, the person paying, redeeming, or causing to be corrected or to be canceled and surrendered the other tax certificates or paying the other subsequent and omitted taxes is entitled to obtain the return of the amount paid therefor.

   (a) The county officer or taxing authority, as the case may be, which causes an error that results in the issuance of a void tax certificate shall be charged for the costs of advertising incurred in the sale of the tax certificate.

   (b) When the owner of a tax certificate requests that the certificate be canceled for any reason but does not seek a refund, the tax collector shall cancel the tax certificate and a refund shall not be processed. The tax collector shall require the owner of the tax certificate to execute a written statement that he or she is the holder of the tax certificate, that he or she wishes the certificate to be canceled, and that a refund is not expected and is not to be made.

   (3) When the tax certificate or a tax deed based upon the certificate is held by an individual, the collector shall at once notify the original purchaser of the certificate or tax deed or the subsequent holder thereof, if known, that upon the voluntary surrender of the certificate or deed of release of his or her rights under the tax deed, a refund will be made of the amount received by the governmental units for the certificate or deed, plus $1 for the deed of release.

   (4) The refund shall be made in accordance with the procedure set forth in s. 197.182, except that the 4-year time period provided for in s. 197.182(1)(c) does not apply to or bar refunds resulting from correction or cancellation of certificates and release of tax deeds as authorized herein.

History. s. 177, ch. 85-342; s. 10, ch. 90-343; s. 5, ch. 91-295; s. 1021, ch. 95-147; s. 11, ch. 98-139.