eLaws | eCases | Florida State | Florida Administrative Code | Florida Courts | Counties & Cities of Florida | Code of Federal Regulations | United States Code |
 Orlando
 Code of Ordinances
 Title I. CHARTER
 Chapter 14. TAXATION

  § 25. Rights of Holders of Certificates; Procedure for Enforcement.  

Latest version.

  • The holder of such tax certificates shall have the same remedies for enforcement, through the Tax Collector of said City, as are or may be provided by law for holders of county tax certificates, and in addition, may enforce the same in the name of the City by any remedies allowed by law to said City. The procedure for enforcement of such certificate shall be, as much as practicable, the same as are or may be provided for holders of county tax certificates, except that the City Tax Collector shall be the officer of said City charged with the duties charged to the Clerk of the Circuit Court in the county procedures, including but not limited to the execution of tax deeds. The execution by such Tax Collector shall be deemed a complete execution without the signature of the Clerk of the Circuit Court. The City Council of said City shall approve any necessary forms of deeds, certificates, notices or other instruments required by this act, and said forms shall be substantially the same as the equivalent county forms.

    The owners and other parties having liens on, or an interest in, the property, and creditors thereof, shall have the same right of redemption from said certificates as are, or may be provided by law, for such parties for redemption from City tax liens. Provided, however, if the holder of said tax certificate fills to purchase, or redeem from, county owned tax liens before the right to do so shall be extinguished, and the property shall be sold by said county the holder shall be entitled to be subrogated to the right of the City to share in the process (without the right to participate in any appraisal or proceeding incident thereto), but to the extent only of the amount necessary to redeem from said City certificate.

    (Laws of Fla. ch. 23445(1945), § 3; Laws of Fla. ch. 57-1648, § 1)

    Editor's note— Sections 3 and 4 of the 1957 act which amended this section, and which also substituted "tax collector" for "city clerk" in the preceding section of this chapter, provided as follows:

    "Section 4. All tax certificates heretofore issued by the City of Orlando under the provisions of Chapter 23445, Laws of Florida 1945, be and the same are hereby validated, ratified, and confirmed; and the holders of such certificates are hereby authorized and shall have the right to enforce such certificates under the provisions of said chapter as amended herein."

    "Section 3. It is the intention of this act that the procedure for enforcing tax certificates of the City of Orlando be similar in nature to the procedures used by the counties in enforcement of certificates but that the City of Orlando shall be able to prescribe the procedure and forms and the tax collector of said city shall be exclusively the administrative officer of the procedure in the place of the clerk of the circuit court in the county procedure."