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Florida law provides that all taxes are first liens, superior to all other liens, except United States <br />Internal Revenue Service liens, on any property against which the taxes have been assessed, and continue <br />in full force and effect from January 1 ofthe year the taxes are levied until discharged by payment or until <br />barred pursuant to Florida law. The Tax Collector advertises tax certificates for sale once each week for <br />4 consecutive weeks, and sells tax certificates on or before June 1 for unpaid tax bills. Tax certificates not <br />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 certificate within 2 <br />years, the holder of the certificate is entitled to apply for a tax deed of sale, the highest bidder at such sale <br />receiving a tax deed for the property. To redeema tax certificate, the owner of the property must pay all <br />delinquent taxes, the interest that accrued prior to the date of the sale ofthe tax certificate, charges incurred <br />in connection with the sale of the tax certificate, omitted taxes, if any, and interest at the rate shown on the <br />tax certificate (subject to certain statutory limitations) from the date of the sale of the tax certificate to the <br />date of redemption. <br />[Remainder of page intentionally blank] <br />12 <br />