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Parcel # 31 -37-00-00009-0690-00052 . 0 acquired via foreclosure of a water lien ( Rendon ) public purpose: used exclusively by municipality for the benefit of the municipal water system RESOLUTION NO . 2012 = 106 A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, CANCELLING CERTAIN TAXES UPON PUBLICLY OWNED LANDS , PURSUANT TO SECTION 196 . 28 , FLORIDA STATUTES . WHEREAS , section 196 . 28 , Florida Statutes , allows the Board of County Commissioners of each County to cancel and discharge any and all liens for taxes , delinquent or current , held or owned by the county or the state , upon lands heretofore or hereafter conveyed to or acquired by any agency , governmental subdivision , or municipality of the state , or the United States , for road purposes , defense purposes , recreation , reforestation , or other public use ; and WHEREAS , such cancellation must be by resolution of the Board of County Commissioners , duly adopted and entered upon its minutes properly describing such lands and setting forth the public use to which the same are or will be devoted ; and WHEREAS , upon receipt of a certified copy of such resolution , proper officials of the county and of the state are authorized , empowered , and directed to make proper entries upon the records to accomplish such cancellation and to do all things necessary to carry out the provisions of section 196 . 28 , F . S . ;