§ 24. Sale of Certificates.

Latest version.

If there are no bidders at said sales, no certificate shall be then issued, but the Tax Collector of the City of Orlando shall issue a tax certificate to any person who, subsequent to said sale, shall offer to pay the amount of the tax and accrued interest and costs, which shall entitle the purchaser to collect the sum so paid, together with the amount of interest and costs thereafter accruing. The bidder for a tax certificate at the sale who offers to hold said certificate at the lowest rate of interest bid for the first year, shall be awarded said certificate, and it shall bear said rate (but not in excess of the rate allowed by law the City of Orlando for delinquent taxes) for the first year, and thereafter the rate allowed by law to said City. All tax certificates shall constitute liens on the property described therein of the same nature and quality and priority as the lien of the City transferred or displaced thereby.

(Laws of Fla. ch. 23445(1945), § 2; Laws of Fla. ch. 57-1648, § 2)

                    
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