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Florida law provides that all taxes are first liens, superior to all other liens, <br />except United States Internal Revenue Service liens, on any property against which <br />the taxes have been assessed, and continue in full force and effect from January 1 of <br />the year the taxes are levied until discharged by payment or until barred pursuant to <br />Florida law. The Tax Collector advertises tax certificates for sale once each week for 4 <br />consecutive weeks, and sells tax certificates on or before June 1 for unpaid tax bills. <br />Tax certificates not sold at auction become the property of the County. <br />If the owner of real property subject to a tax certificate does not redeem the <br />certificate within two years, the holder of the certificate is entitled to apply for a tax <br />deed of sale, the highest bidder at such sale receiving a tax deed for the property. To <br />redeem a tax certificate, the owner of the property must pay all delinquent taxes, the <br />interest that accrued prior to the date of the sale of the tax certificate, charges incurred <br />in connection with the sale of the tax certificate, omitted taxes, if any, and interest at <br />the rate shown on the tax certificate (subject to certain statutory limitations) from the <br />date of the sale of the tax certificate to the date of redemption. <br />[Remainder of page intentionally blank] <br />18 <br />