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Last modified
12/11/2025 12:39:45 PM
Creation date
12/11/2025 12:18:03 PM
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Resolutions
Resolution Number
2025-077
Approved Date
12/09/2025
Agenda Item Number
9.J.
Resolution Type
Cancelling Certain Taxes
Entity Name
Board of County Commissioners of IRC
Subject
Canceling certain taxes on publicly owned lands pursuant to Section 196.28, Florida Statutes
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RESOLUTION NO. 2025- 077 <br />Purchased from SEBASTIAN RIVER IMPROVEMENT DISTRICT <br />Public Purpose: Right -of -Way <br />Tax Parcel No(s).: 32-38-36-00000-5000-00005/1 <br />A RESOLUTION OF INDIAN RIVER COUNTY, <br />FLORIDA, CANCELLING CERTAIN TAXES UPON <br />PUBLICLY OWNED LANDS, PURSUANT TO <br />SECTION 196.28, FLORIDA STATUTES. <br />WHEREAS, section 196.28, Florida Statutes, allows the Board of County <br />Commissioners of each County to cancel and discharge any and all liens for taxes, <br />delinquent or current, held or owned by the county or the state, upon lands heretofore or <br />hereafter conveyed to or acquired by any agency, governmental subdivision, or <br />municipality of the state, or the United States, for road purposes, defense purposes, <br />recreation, reforestation, or other public use; and <br />WHEREAS, such cancellation must be by resolution of the Board of County <br />Commissioners, duly adopted and entered upon its minutes properly describing such <br />lands and setting forth the public use to which the same are or will be devoted; and <br />WHEREAS, upon receipt of a certified copy of such resolution, proper officials <br />of the county and of the state are authorized, empowered, and directed to make proper <br />entries upon the records to accomplish such cancellation and to do all things necessary <br />to carry out the provisions of section 196.28, F.S.; <br />NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF <br />COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that <br />any and all liens for taxes delinquent or current against the following described lands <br />which were purchased by Indian River County from Sebastian River Improvement <br />District for Right -of -Way, are hereby cancelled pursuant to the authority of section <br />196.28, F.S. <br />1 <br />
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