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FCCC BEST PRACTICE FOR TAX DEED SALES Update Draft Date: 10/01/52014 Effective: TBD

FCCC Best Practices – Tax Deed Sale Processing of 29

BACKGROUND AND OVERVIEW Property taxes are due and payable on November 1 of each year or when the certified tax roll is received by the tax collector. Taxes that are not paid by April 1 following the year in which they were assessed are considered delinquent. On April 30, the tax collector sends an additional tax notice to any taxpayer whose payment has not been received notifying that taxpayer that a tax certificate on the property will be sold for delinquent taxes that are not paid in full. On or before June 1 or 60 days after the date of delinquency, tax collectors are required to hold tax certificate auctions to sell tax certificates on properties with delinquent taxes which “shall be struck off to the person who will pay the taxes, interest, cost and charges and will demand the lowest rate of interest under the maximum rate of interest”. Tax certificates that are not sold are issued to the county at the maximum interest rate. The sale of the tax certificate acts as first lien on the property that is superior to all other liens; but it does not convey any property rights to the investor. A property owner can redeem a tax certificate any time before a tax deed is issued or the property is placed on the list of lands available for sale. The tax certificate holder is entitled to apply for a tax deed on the property on or after April 1 of the second year following the sale of the certificate, by filing the certificate with the county tax collector and paying all other tax certificates held on the same property, any current taxes that are due, and certain additional fees and costs. The Tax Collector obtains a title search or ownership and encumbrance report listing titleholders, lienholders and others with an interest in the property. The Tax Collector provides this information to the Clerk/Comptroller, who notifies interested parties, advertises and conducts the sale, issues a tax deed and disburses the sale proceeds. Proper performance of these duties by the Clerk/Comptroller is essential to the validity of a tax deed sale. If the property is not sold at the public tax deed auction held by the Clerk/Comptroller, then it is placed on the List of Lands available for sale. Property that is placed on the list of lands available for sale, and is not sold three years after the public auction, escheats to the county in which the property is located, free and clear of all liens. A tax certificate that is not redeemed or for which a tax deed has not been applied for within a period of seven years is considered to be null and void and expires. The intent of the tax certificate/tax deed process is to provide the appropriate tax base for government. It is not intended to be punitive. Effect on Property Rights: No “right, interest, restriction, or other covenant” pertaining to the property shall survive the issuance of a tax deed, except for a lien of record held by a municipal or county governmental unit, special district, or community development district. When such lien is not satisfied of the disbursement of proceeds of sale under the provisions of s. 197.582, this lien survives the issuance of a tax deed. Other exceptions include deed restrictions and covenants that “run with the land,” such as limitations on use of the property or on the type, character and location of buildings. Providing any information to the public on what property rights, restrictions, interests and covenants continue to affect property after a tax deed has been issued, except as necessary to distribute overbid funds, may may be misinterpreted by customers as legal advice or direction, creating potential liability on a clerk’s or comptroller’s office. The tax deed sale process is a ministerial responsibility of the Clerk/Comptroller Office, except as to the distribution of surplus proceeds, and requires a concerted effort to maintain clear and cooperative communication among the various agencies involved. The intent of these written procedures and guidelines is to establish clear direction and



consistency within the Clerk/Comptroller office for this complex tax deed sale process. Wherever possible, these guidelines include contingencies for potential areas of concern, however from time to time there may be individual circumstances that arise which require specific instruction at the discretion of the Clerk/Comptroller. AUTHORITY Florida Statute 197.402 – 197.602 Florida Administrative Code Rules 12D-13.042 – 12D-13.067 Florida Department of Revenue Rules AGO2011-07 – Redemption of Tax Certificates FACC Best Practice Committee Recommendations Case Law References:

Jones v. Flowers, 547 U.S. 220 (2006) Patricia Weingarten Associates, Inc. v. Jocalbro, Inc., 974 So.2d 559 (Fla. 5th DCA 2008) Vosilla v. Rosado, 944 So.2d 289 (Fla. 2006) Baron v. Rhett, 847 So.2d 1032 (Fla 4th DCA 2003) Luke Investments, Inc. v. Camelot Condominium Owners Ass’n, Inc., 974 S.2d 433 (Fla. 2d DCA 2007)

FEES AND CHARGES All costs associated with processing a tax deed sale are added/included in the minimum bid, including mailings (by regular, certified or registered mail), electronic sale costs, sheriff service, advertisement of sale, and recording fees. The fees and charges include the following: Tax Deed Processing Service Charge $60.00

Recording, indexing, and filing: First Page $10.00

Each additional page $8.50 Indexing more than four names for an instrument: $1.00 per name Photographic $1.00 per page Certified copy $2.00 per document Oath, administering, attesting and sealing $3.50

State Documentary Stamps – conveyances $0.70 per $100 Certified Mail Current Rate Advertising Newspaper’s rate Service of Process $40 per service Overbid fee (if applicable 3%/1.5% of overbid

RECORDS MAINTENANCE AND RETENTION Tax deed records are retained in accordance with the General Records Schedule GS1-SL, Item #4 – Tax Certificate Redemption Records (1 fiscal year) and Item #74 – Tax Deed Sale Records (4 anniversary years). PARTY ROLES - NOTE: An individual or entity may be more than one party type. Certificate Holder/Applicant: The party who holds the tax certificate which was purchased through the Tax Collector’s office. Upon sale of the property, the certificate holder/applicant is “made whole” and reimbursed for all out of pocket costs plus interest earned. Owner/Titleholder: The party who has legal title and owns the subject property. This information is provided by the Tax Collector on the ownership and encumbrance report based on the title search, Property Appraiser’s Office, and tax roll.



How Do We…?

Tax Collector’s Office: The designated staff of the elected Tax Collector who are responsible for the processing and tracking of delinquent county taxes. Lienholder/Interested Party: Any party who holds a lien or other interest in the subject property and is identified by the Tax Collector’s Office on the Title Search/Ownership and Encumbrance Report. Purchaser: The successful bidder at the tax deed auction. The purchaser may be a third party or if no additional bids are received greater than the opening bid, the certificate holder/applicant is the purchaser. COORDINATION WITH TAX COLLECTOR’S OFFICE In order to maintain a positive working relationship between the Clerk/Comptroller and the Tax Collector, it is recommended that at least once per year a meeting be held between staffing teams to introduce new staff, review questions, practices, anticipated workloads and workflows, and identify areas for improvement. BEST PRACTICE The FCCC Best Practices Committee recommends that each Clerk/Comptroller develop tax deed sale process written procedures to ensure that tax deed sales are conducted in compliance with the legal requirements set out in the Florida Statutes, Florida Administrative Code, and controlling case law. The 67 Clerks/Comptrollers of the State of Florida should consider implementing these best practices. Include or not?

Communicate with all involved to ensure a concerted effort to establish clear communication and cooperation among the various agencies involved with the tax deed sale process (the Tax Collector’s Office, Clerk/Comptroller’s Office, Property Appraiser’s Office, appropriate counsel, bidders, titleholders, lienholders, Internal Revenue Service, etc.)

Develop written procedures which address the following areas: Intake; Service of Process; Conducting Sales; Variations on Standard Sales; Redemptions; After the Sale and/or Resale; Processing Overbids and Surplus Claims (see Best Practice for Processing Tax Deed Sales Surplus Funds); List of Lands Available for Taxes; Tax Deed Records; Federal Tax Issues; Sample Forms and Letter

Communicate and share written procedures with other Clerks/Comptrollers throughout the State to ensure consistency. Encourage lead staff to participate in workshops, regional training opportunities, and discussion forum.

This document is written to provide a best practice guide for processing tax deed sales based on the collective experience and input from the Tax Deed Sales Workgroup of Clerk/Comptroller practitioners around the State. We recognize that each Clerk/Comptroller makes policy and decisions based on their county’s requirements and legal advice and in light of this, we have included alternatives for handling certain processes and scenarios. You will find these in boxes titled “How Do We…?” INTAKE

1. Tax Collector files the Tax Collector’s Certification (DR-513), Notice of Application (DR-512), and Ownership and Encumbrance Report (O&E). These documents include payment information and the parties to be notified of t

How Do We Review/Verify the Tax Collector’s Filing? Verify complete packet has been received. Verify complete packet has been received; Review documents for consistent information for

titleholder, lienholder, and subject property legal description. Confirm parcel id, homestead status, legal description, and current owner information on property appraiser’s website.

Verify complete packet has been received; Review documents for consistent information for titleholder, lienholder, and subject property legal description. Confirm parcel id, homestead status, legal description, and current owner information on Property Appraiser’s and Tax Collector’s website.



How Do We Correct Information in the Tax Collector’s Filing? Return filing to Tax Collector unfiled. Notify Tax Collector of discrepancies. Accept DR-513 as filed and supplement as necessary. (Caution should be exercised)

How Do We Collect the Applicant’s Deposit? Calculate and notify the applicant of the required cost for processing sale. Notify applicant of standard deposit for processing sale. Collect standard deposit with the filing through the Tax Collector’s Office. Collect standard deposit directly from applicant

How Do We Calculate Fees to be Collected from the Certificate Holder/Applicant? Include Recording Fees? Include Documentary Stamps? Exact fee calculations or include “cushion” for possible additional service/mailings

he sale.

2. If any information is incorrect, not legible, or missing, consult with the Tax Collector to determine how best to address the discrepancy. return the packet to the Tax Collector’s Office and advising them of the concern(s) and take apprpropriate action. Discuss at conference.

3. If all information is verified and there are no discrepancies, set up the file. 4. Calculate and collect costs for processing the sale from the applicant.

5. Select sale date based on advertising and notice requirements.

a. Statutes require that no tax deed sale be held until 30 days after the first notice of publication in the newspaper and the notice must be published weekly for four consecutive weeks.

b. Allow time for receipt of affidavit of publication after the last ad date. c. Sheriff notices must be given at least 20 days before sale date. d. Out of County Sheriff service must be accomplished at least 20 days before sale date. Send service

documents with a cover letter (like summons) and payment. When scheduling, calculate additional time based on check run schedule, mailing to the sheriff, and service return delivery.

e. Allow enough time so that IRS receives notice 25 days before sale date.



How Do We Manage Sale Volume? Unlimited Establish a maximum per sale date.

6. Calculate Opening Bid and complete the calculations on the DR-513, lines 8 – 15 plus, if applicable, the one-half assessed value of homestead property.

CORRECTIONS IF errors on the original Tax Deed Application package are found during processing after acceptance, notify the Tax Collector and obtain a corrected DR 513 before processing the file.

NOTICE AND SERVICE OF PROCESS It is critical to ensure that titleholders and others of interest listed on the Tax Collector’s ownership and encumbrance report receive adequate notice and service. Florida Courts and even the U.S. Supreme Court have invalidated tax deed sales on grounds that inadequate notice was provided to titleholders. In some of those cases, the sales were invalidated even though the notice provided complied with statutory requirements. Basic notice requires:

Notifying all parties by certified return receipt mail (registered mail if outside continental U.S.). Use regular mail in addition to the other required notice methods as a simple and cost effective method to provide additional notice to titleholder(s) where the certified mail is returned as “unclaimed”. See Jones v Flowers, NEED CITATION.

If no address is listed or mail is returned as a bad address (as opposed to unclaimed) for a particular titleholder - check databases maintained by the Clerk/Comptroller, Tax Collector, and Property Appraiser to determine whether an address is available. If the address is not available, no additional notice is required.

Notice and Service Requirements Titleholders/Owners Service Determine Sheriff service and/or posting requirements based on the titleholders’ mailing address. Serve Registered Agents for titleholders/owners using the same requirements. The following websites can be used to verify in which county an address is located: www.zip-codes.com or http://zip4.usps.com/zip4/welcome.jsp.

If mailing address is the same as the property address: o certified mail o Sheriff’s service and, if unable to effectuate personal service, post the property

If mailing address is not the same as the property and is within the county: o certified mail o Sheriff’s service o Sheriff posts the property

If mailing address is not the same as the property and is not within Local County and is in Florida: o certified mail o post the property by Sheriff o Sheriff’s service in county of residence

If mailing address is outside of Florida and inside the United States: o certified mail o post the property by Sheriff

If mailing address is outside of the United States: o registered mail

Formatted: Font: +Body (Calibri), 11 pt,

Underline

http://www.zip-codes.com/

http://zip4.usps.com/zip4/welcome.jsp



o post the property by Sheriff When notice includes a Registered Agent, treat that notice the same as for for titleholder/owner If No Address is assigned to the property, include a map for Sheriff’s reference for posting. Lienholders and Others of Interest - Provide notice by certified/registered mail. If no address is available, no notice is required. IRS Liens Send special notice to the IRS Technical Services Advisory Group Manager at early enough so that it reaches the IRS least 25 days before the sale (26 U.S.C. 7425 and Publication 4235). Use the designated field office: Northern Florida: Alachua, Baker, Bay, Bradford, Brevard, Calhoun, Citrus, Clay, Columbia, Dixie, Duval, Escambia, Flagler, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lake, Leon, Levy, Liberty, Madison, Marion, Nassau, Okaloosa, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Saint Johns, Santa Rosa, Seminole, Sumter, Suwannee, Taylor, Union, Volusia, Wakulla, Walton, Washington IRS Collection Advisory Group 400 West Bay Street, Stop 5710, Jacksonville FL 32202 Phone: 904-665-0832

Southern Florida: Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Manatee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, Sarasota, Saint Lucie IRS Collection Advisory Group 7850 SW 6th Court, MS 5780, Plantation FL 33324 Phone: 954-423-7043 The packet must reach the IRS at least 25 days before sale and contain the following:

Name, address, and telephone number of the Clerk/Comptroller submitting the notice

Cover Letter to Technical Services Group

Copy of the Notice of Application for Tax Deed

Copy of the published legal ad

Copy of the ownership and encumbrance report

Copy of recorded Notice of Federal Tax Lien(s)

Copy of Form DR-513

Copy of the Warning Statement

Street Address of the subject property Mobile Home Lienholder – The DR-513 includes the lienholder name and address for the lienholder of a mobile home on the property. Provide notice by certified/registered mail to the lienholder, if this lien is recorded in the county where the mobile home is located or the lienholder has specifically filed a request for notification with the Tax Collector. Contiguous Property Owners – In addition to the titleholder and interested parties, when property is submerged land or common elements of a subdivision, provide notice to the owners of contiguous property as shown in the ownership and encumbrance report. Timeshare Owners – The DR-513 includes the names and addresses of timeshare owners to be provided individual notice by certified/registered mail. It is not sufficient to notify the homeowners’ association.



How Do We Handle Service Issues? Verify all owners personally served by Sheriff or served by posting their address – if no proof of

service has been received, cancel sale. If mail is marked with an alternative address, attempt notice at this new address (See

Supplemental Mailing and Service Section) If certified mail is returned unclaimed, send via regular mail per Jones v Flowers. If certified mail is returned undeliverable. Checklist (from J Kaplan)

o Check County Property Appraiser’s records o Check County Tax Collector’s records o Google Search o White Pages.com o Florida Corporate records search o Clerk/Comptroller office search

Titleholder Service Lack of proof of service for owner/titleholders.

County-Held Certificates – The DR-513 includes the names and addresses of all other certificate holders to be provided notice by certified/registered mail.

PROCEDURE

1. Prepare the Notice of Application and Warning Statement for the tax deed sale. 2. Publish the notice once each week for four consecutive weeks at weekly intervals in a qualified newspaper.

a. No tax deed sale can be held until at least 30 days after the first publication in the newspaper. b. Proof of publication must be received on or before the date of the sale.

3. Prepare notice and service for the parties according to the above requirements. 4. Prepare Certificate of Mailing and Service.

CERTIFICATE OF MAILING AND SERVICE A Certificate of Mailing and Service must be filed showing the names and addresses of all parties receiving notice and service. Supplemental Mailings and Service In the event an additional address is found or provided for a party – additional addresses may be provided from information provided by a concerned citizen, interested party, or via returned mail not delivered.

Prepare the mailing as soon as possible Prepare a Supplemental Certificate of Mailing Update the opening bid to include additional mailing costs and increased recording fees. Update the DR-513 with increased expense calculations. Discuss at conference

PRE-SALE REVIEW AND ACTIONS

1. Review and confirm calculations for fees and costs, accrued interest, and opening bid. 2. Confirm accuracy and receipt of proof of publication. 3. Review for cancellations, redemptions, and bankruptcies. 4. Verify status of owner/titleholder service.

Comment [JAS1]: We are treating the DR513 as

a tax collector document and not marking on it, but

generating our own document. Should we be writing

on the DR513? What method is being used to do

these calculations?



What if Certified Mail was Returned Unclaimed/Undeliverable? If mail is marked with an alternative address, attempt notice at this new address (See

Supplemental Mailing and Service Section) Verify mail was addressed correctly. Sale can proceed if notice was attempted.

Errors in Legal Advertisement? If the error is not substantative, do you bring it to senior staff to determine if the sale should

proceed? If there is an error in a single legal advertisement, do you rerun and continue? Not sure what this

means. (Discuss at conference) Do you “proof” each advertisement as it is published or a single proof of the run?

5. Verify status of certified mail to all additional parties.

6. Discuss errors, omissions, and corrective action plans with supervisor and/or legal counsel to determine

whether sale requires reschedule/cancellation. CANCELLED AND RESCHEDULED SALES The following circumstances may occur and require a scheduled auction to be cancelled and/or rescheduled.

Clerical Error Notification or clerical error that results in improper notification to titleholders or interested parties requires corrective notices and action and may result in rescheduling the sale if adequate time is needed. Who pays for this? (Discuss at conference)

Newspaper Error Improper legal advertisement requires the auction to be rescheduled if adequate time is needed to correct the deficiencies in the advertisement. Who pays for this? (Discuss at conference)

Redemption Once the property taxes are redeemed (paid) to the Tax Collector, the auction is cancelled and the file is closed.

Bankruptcy Notification that the titleholders have an active bankruptcy case requires any scheduled auction to be cancelled and the file is closed until the case is resolved. The Tax Collector will refile when the bankruptcy issues are resolved.

Tax Collector Withdraw Notification of Withdrawal from the Tax Collector.

Court Order Court order’s the sale to be stayed. Requirements for cancelled/rescheduled sale if the owners/titleholders have been properly served:

No additional service is required. The sale must be within 30 days. One advertisement at least one week prior to the rescheduled sale is required. Opening bid is increased to include the additional expenses for the second sale (filing fee and

advertisement). Sales that are cancelled/rescheduled for lack of service to the owners/titleholders require a restart of the file with all notices, services, and advertisements repeated. The opening bid is increased to include the additional expenses. Who foots the bill for this is property is not sold and certificateholder does not take title? (Discuss at conference)

Formatted: Highlight



SUCCESSFUL BIDDER DEFAULTS ON SALE – SECOND SALE (this is the same as above, duplicate information?) Process is same, different issue? (Discuss at conference) If the successful bidder fails to remit the remaining balances due, a second sale is scheduled.

No additional service is required. Additional expenses are paid from the default bidder’s deposit. The sale must be within 30 days. One advertisement at least one week prior to the rescheduled sale is required. Opening bid is credited with the balance of the default bidder’s deposit.

CONDUCTING AUCTIONS

1. The Auction a. In Person Auctions - Open each sale and conduct as follows:

i. Post and/or read notice of nonrefundable cash deposit requirements at auction site. ii. Sset policy and procedure for consistent reading of announcements and bids:

1. “This property is subject to current year taxes.” 2. Read the notice of sale and offer the lands described for sale to the highest bidder for cash or

cashiers check. (Bring it up at conference) 3. The Clerk/Comptroller may require that bidders show their willingness and ability to post the cash

deposit. 4. Begin the bidding and continue until the highest offer is made. 5. Record the bids as they are made on the bid sheet. 6. Announce the final bid (i.e.“$600 going once, twice, sold”.) (Discuss at conference)

iii. Collect/receipt the cash deposit from the high bidder before completing the sale. If the bidder does not have the deposit, re-bid the property beginning at the initial bid amount. Preclude that high bidder from further bidding . Provide the balances due including documentary stamps and recording fees. (Discuss at conference)

iv. For audit security purposes, have at least two staff members review and sign/initial the bid sheets and deposit paperwork.

v. Request the winning bidder provide written information for the title name and address and their contact information in case of redemption or questions.

b. Online Auctions – Auctions conducted online will automatically start with an auction clock countdown and bidding information. Immediately upon the closing of an auction, the winning bidder is charged the nonrefundable deposit ($200 or 5% whichever is greater.) i. Website should include announcements, deposit and bidding instructions, bid timing and increment

policy information, information on availability of computers for bidding, and details for each sale. ii. Print bid sheets.

iii. Winning bidder is notified via email of the auction outcome and balances due. 2. Third Party Winning Bidders or Certificate Holder Bids Above the Opening Bid - Balances due within 24 hours

of the advertised sale time. a. Receipt and manage the payment from the winning bidder. b. Prepare tax deed using the information provided by the winning bidder. c. Record tax deed, proof of publication, and certificate of mailing in the Official Records.

3. No Additional Bids: a. Non-Homestead/Not County-Held Certificate

The opening bid (on behalf of the Certificate Holder) is the successful bid and the tax deed is awarded to the Certificate Holder.

Comment [JAS2]: Does the entire notice need to

be read word for word?

Comment [JAS3]: We don’t announce “sold”

until the deposit is made.

Comment [JAS4]: We don’t conclude the sale

until the payment is made and if the payment is not

made we drop down to the next lowest bid and

continue the bidding from there.


FCCC Best Practices – Tax Deed Sale Processing of

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i. Notify the certificate holder of the auction outcome, balance due for documentary stamps and recording fees, and request title name and address information.

ii. Receipt and manage the payment. iii. Prepare tax deed

b. Homestead/Not County-Held Certificate The opening bid (on behalf of the Certificate Holder) is the successful bid, however the balance due includes the one-half assessed value which is seldom paid by the certificate holder. i. Notify the certificate holder of the auction outcome, balance due for documentary stamps and

recording fees, and request title name and address information ii. If the certificate holder does not pay the additional balance due, bill for second sale costs and

schedule a second sale within 30 days of receiving the costs. If costs are not paid within 30 days place property on list of lands. See Second Sale Section. (Discuss at conference)

c. County-Held Certificate If there are no bids, place the property on the “List of Lands Available for Taxes”. Refer to additional procedures for maintaining the List of Lands.

REDEMPTIONS A person may redeem a tax certificate at any time after the certificate is issued and before a tax deed is issued unless full payment for a tax deed is made to the Clerk/Comptroller, including documentary stamps and recording fees. Instructions in writing from the Tax Collector of the redemption must be received prior to cancelling the scheduled sale.

1. Remove sale from schedule. 2. Audit fees and costs for remaining deposit balance. 3. Disburse remaining funds from deposit. 4. If during or after the auction, notify successful bidder of redemption and refund deposit.

LIST OF LANDS AVAILABLE MANAGEMENT—Properties that go to auction and do not result in a successful sale, are added to the List of Lands Available for Purchase. These properties may be purchased from the List of Lands Available at any time after they are entered on the list. An exception is county-held certificates which are available for County purchase only for the first 90 days, though an interested buyer can ask the county to waive the 90-day hold period.

Factors that impact the purchase price and require attention and monitoring: o Monthly interest accrual continues for the certificate holder. o Annual taxes due are added to the purchase price each year.

PURCHASE—When someone wants to purchase a property from the List of Lands, the purchase price and fees should be verified including current taxes due and interest calculations. If the property is homestead, the purchase will result in surplus funds equaling the one-half assessed value. PROCEDURE:

1. Confirm price and receipt funds 2. Prepare List of Lands Tax Deed 3. Record tax deed, certificate of mailing and service, and proof of publication 4. Remove property from List of Lands Available 5. Disburse funds

REDEMPTION FROM LIST OF LANDS

Comment [JAS5]: Forum Topic, who handles

the redemption process?

Comment [JAS6]: Who is handling the purchase

clerk/comptroller or tax collector?



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DISCUSSION TOPICS GAP Searches

o Tax Collector provide updated O&E? o Clerk/Comptroller perform or contract? o Internal Office Searches? o Take as is, no time concerns? o How old is too old? o Policy and Baron case? o Possible lis pendens document?

o Registry Fees collection on winning bid deposits? List of Lands

o Availability – website? office? o What is listed? Owner? Address? File #? Purchase Price? o Update Frequency o How does someone know the purchase prices? o What happens when tax roll changes? o IRS Notice of Sale o Redemptions from LOL o Requirement for all taxes to be paid o When do we remove homestead from the opening bid calculation

A property can be redeemed from the List of Lands at any time prior to purchase or escheatment to the County, the 50% homestead is not collected. ESCHEATMENT Three years after the day the land was offered for sale, the land escheats to the county. The Clerk/ComptrollerI issues an escheartment tax deed vesting title in the Board of County Commissioners .

Requests:

1.Have a standard policy for the reversal of sales would be helpful. Some reversals happen via court order,

others happen voluntarily with sales taking place on properties affected by bankruptcy, foreclosure, or failed

notification of redemption. (Duval)

2.



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Sample Notice of Application for Tax Deed

SAMPLE FORMS

These Sample Forms have been included and are suggested for use

Notice of Application

Notice to IRS

Letter Out of County Sheriff

Certificate of Mailing and Service

Tax Deed

LOL Deed

Escheatment Deed



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NOTICE OF APPLICATION FOR TAX DEED NOTICE IS HEREBY GIVEN THAT: US BANK AS CUSTODIAN FOR CAZ CREEK FL LLC THE HOLDER OF THE FOLLOWING CERTIFICATE HAS FILED SAID CERTIFICATE FOR A TAX DEED TO BE ISSUED THEREON. THE CERTIFICATE NUMBER AND YEAR OF ISSUANCE, THE DESCRIPTION OF THE PROPERTY, AND THE NAMES IN WHICH IT WAS ASSESSED ARE AS FOLLOWS: CERTIFICATE NUMBER: 2012-6484 CASE# 2014TD000054AX

DESCRIPTION OF PROPERTY: LOT 13 SUBJ TO EASMT OVER SLY 10 FT BLK 20 ANNA MARIA BEACH PI# 70168.0010/9

PROPERTY ADDRESS: 207 SPRING AVE ANNA MARIA 34216

NAME IN WHICH ASSESSED: SUN SET GULF HOUSE LLC, INCORP SERVICES INC

ALL OF SAID PROPERTY BEING IN THE COUNTY OF MANATEE, STATE OF FLORIDA. UNLESS SUCH CERTIFICATE OR CERTIFICATES SHALL BE REDEEMED ACCORDING TO LAW THE PROPERTY DESCRIBED IN SUCH CERTIFICATE OR CERTIFICATES WILL BE SOLD TO THE HIGHEST BIDDER ONLINE AT WWW.SAMPLE.REALFORECLOSE.COM ON: 6/30/2014 AT 10:00 AM. JOE CLERK CLERK OF CIRCUIT COURT SAMPLE COUNTY, FLORIDA BY: <signature> , DEPUTY CLERK DATED: May 16, 2014 DATE OF PUBLICATION:

WARNING

THERE ARE UNPAID TAXES ON PROPERTY WHICH YOU OWN, IN WHICH YOU HAVE A LEGAL INTEREST, OR IS CONTIGUOUS TO YOUR PROPERTY. THE PROPERTY WILL BE SOLD AT PUBLIC AUCTION ON 6/30/2014 UNLESS BACK TAXES ARE PAID. ALL PAYMENTS SHALL BE MADE TO THE TAX COLLECTOR OF SAMPLE COUNTY. PAYMENT MUST BE IN THE FORM OF CASH, CASHIER’S CHECK OR MONEY ORDER AND MADE PAYABLE TO THE SAMPLE COUNTY TAX COLLECTOR. FOR QUESTIONS CONCERNING TAXES, YOU MAY CALL THE TAX COLLECTOR AT (941) 741-4835 OR (941)741-4832. TO RECEIVE FURTHER INFORMATION REGARDING THE SCHEDULED AUCTION CONTACT THE CLERK OF CIRCUIT COURT, TAX DEED COORDINATOR @ [email protected], PHONE NUMBER: (941) 741-4058, or PO Box 25400, BRADENTON, FLORIDA 34206. SERVE NO LATER THAN

In the event the person cannot be served at the address given for them, please post the notice in a conspicuous place at the person’s last known address. F.S. 197.522(2)

Owner - INCORP SERVICES INC, 17888 67TH COURT NORTH LOXAHATCHEE, FL 33470 Owner - SUN SET GULF HOUSE LLC, 1102 CALIFORNIA ST HOUSTON, TX 77006

POST NO LATER THAN @ 207 SPRING AVE ANNA MARIA 34216

Comment [JAS7]: No separate name on last tax

roll?

http://www.manatee.realforeclose.com/

mailto:[email protected]



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Sample Notice of to IRS



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<LETTERHEAD> October 24, 2014 District Director CERTIFIED RETURN RECEIPT MAIL Internal Revenue Service Collection Advisory Group 7850 SW 6th Court Plantation FL 33324 RE: Notice of Non Judicial Sale of Real Property – Delinquent Property Tax/Application for Tax Deed TAX DEED FILE NUMBER: 2014TD000054AX CERTIFICATE NO: 2012-6484 PARCEL ID NUMBER: 70168.0010/9 Dear Sir or Madam: This letter shall serve as written notice of a non judicial sale of real property for failure to pay property tax. Pursuant to the requirements of Section 7425(C) of the Internal Revenue Code, this office is providing you with the following enclosures.

1. Copy of Notice of application for Tax Deed giving the date, time, place, and terms of sale of the property, including the warning statement required by Florida Statute 197.522,

2. Copy of published legal ad, 3. Copy of the Ownership & Encumbrance Report which contains reference to:

a. IRS Tax Lien as recorded on Official Records Book , Page of the Official Records of Manatee County, Florida.

b. Other liens of record, c. Instrument showing legal description of the subject property, and vesting title in delinquent

taxpayer(s). 4. Copy of Florida Department of Revenue Form DR-513 showing the base bid and the amounts chargeable

pursuant to Florida Statutes against the sale proceeds. 5. Copy of the County Property Appraiser detail information containing the address of the property.

If you have any questions, please call me at (941) 741-4058 or email [email protected]. Sincerely, R.B. "Chips" ShoreJoe Clerk Clerk of Circuit Court (Seal) Manatee Sample County, Florida BY: Jane DoeKARENE LEWORTHY, DEPUTY CLERK



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Sample Cover Letter to Out-of-County Sheriff



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Sample Certificate of Mailing and Service

<LETTERHEAD> <Insert Sheriff’s Contact Information and Address> SERVE NO LATER THAN Case # 2014TD000054AX re Out of County Sheriff Service October 24, 2014 In accordance with F.S. 197.522(2), please serve the attached person or persons on the upcoming Tax Deed Sale which is scheduled for 6/30/2014 . In the event these person(s) cannot be served at the address given for them, please post the following NOTICE OF APPLICATION OF TAX DEED and WARNING NOTICE at the owners last known address. A check is enclosed for the service charge. OWNER OF RECORD ADDRESS OF OWNER INCORP SERVICES INC 17888 67TH COURT NORTH LOXAHATCHEE, FL 33470 SUN SET GULF HOUSE LLC 1102 CALIFORNIA ST HOUSTON, TX 77006 CERTIFICATE NO.: 2012-6484 If you have any questions, please call me at (941) 741-4058. Please mail the return back to me at the following address: CLERK OF CIRCUIT COURT, RECORDING DEPT., P. O. BOX 25400, BRADENTON, FL 34206. Thank You, R.B. "Chips" ShoreJoe Clerk Clerk of Circuit Court (Seal) Manatee Sample County, Florida BY: <Name>, Deputy Clerk



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Sample Tax Deed

STATE OF FLORIDA NOTICE OF TAX DEED APPLICATION COUNTY OF MANATEE NOTICE OF SURPLUS FUNDS Case # 2014TD000054AX SUPPLEMENTAL

CERTIFICATE OF MAILING I, Joe ClerkR.B. "CHIPS" SHORE, CLERK OF THE CIRCUIT COURT OF MANATEE COUNTY, FLORIDA HEREBY CERTIFY THAT ON October 24, 2014, I MAILED BY FIRST CLASS MAIL AND CERTIFIED/REGISTERED (MANATEE COUNTY NOTIFICATIONS SENT VIA EMAIL), COPIES OF THE NOTICE TO THE FOLLOWING:

1. INCORP SERVICES INC, 17888 67TH COURT NORTH LOXAHATCHEE, FL 33470 2. SUN SET GULF HOUSE LLC, 1102 CALIFORNIA ST HOUSTON, TX 77006 3. US BANK AS CUSTODIAN FOR CAZ CREEK FL LLC, PO BOX 645132 CINCINNATI, OH 45264

CERTIFICATE OF SERVICE I, R.B. "CHIPS" SHORE, CLERK OF THE CIRCUIT COURT OF MANATEE COUNTY, FLORIDA HEREBY CERTIFY THAT ON October 24, 2014, I PROVIDED COPIES OF THE NOTICE TO THE SHERIFF FOR SERVICE ON THE FOLLOWING: 1. INCORP SERVICES INC, 17888 67TH COURT NORTH LOXAHATCHEE, FL 33470 2. SUN SET GULF HOUSE LLC, 1102 CALIFORNIA ST HOUSTON, TX 77006

POSTING OF PROPERTY I, R.B. "CHIPS" SHORE, CLERK OF THE CIRCUIT COURT OF MANATEE COUNTY, FLORIDA HEREBY CERTIFY THAT ON October 24, 2014, I PROVIDED COPIES OF THE NOTICE TO THE SHERIFF FOR POSTING OF THE PROPERTY:

207 SPRING AVE ANNA MARIA 34216 WITNESS MY HAND AND SEAL ON THIS DATE: October 24, 2014. R.B. "CHIPS" SHORE CLERK OF CIRCUIT COURT MANATEE COUNTY, FLORIDA BY: <signature> <name>, DEPUTY CLERK

Comment [JAS8]: Is everyone doing it this way?

We are just showing who notice is going to, not

separating out who is getting sheriff and who is

getting mail, the returns of service and sheriffs’

letters show that additional information. We are

posting all property, so just showing the address on

the certificate.



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Case No. 2014TD000054AX Property Identification No. 70168.0010/9

TAX DEED

STATE OF FLORIDA

COUNTY OF MANATEE The following Tax Sale Certificate Numbered:2012-6484 was filed in the office of the tax collector of this County and application made for the issuance of a tax deed, the applicant having paid or redeemed all other taxes or tax sale certificates on the land described as required by law to be paid or redeemed, and the costs and expenses of this sale, and due notice of sale having been published as required by law, and no person entitled to do so having appeared to redeem said land; such land was on 6/30/2014, offered for sale as required by law for cash to the highest bidder and was sold to being the highest bidder and having paid the sum of his bid as required by the Laws of Florida. Now, on October 24, 2014 in the County of Manatee, State of Florida, in consideration of the sum of $35,628.00 being the amount paid pursuant to the Laws of Florida does hereby sell the following lands, including any hereditaments, buildings, fixtures and improvements of any kind and description, situated in the County and State aforesaid and described as follows: LOT 13 SUBJ TO EASMT OVER SLY 10 FT BLK 20 ANNA MARIA BEACH Property Assessed to:SUN SET GULF HOUSE LLC, INCORP SERVICES INC R.B. "Chips" Shore Clerk of Circuit Court, Manatee County, Florida Witness: <signature> _________________________________by: <Name> Deputy Clerk P. O. Box 25400 _________________________________ Bradenton, FL 34206 State of Florida County of Manatee On October 24, 2014, before me, a Notary Public, personally appeared ___________________________, Deputy Clerk, in and for the State of Florida and this county, known to me to be the person described in, and who executed the foregoing instrument, and acknowledged the execution of this instrument to be his own free act and deed for the use and purpose therein mentioned. Witness my hand and seal date aforesaid. ________________________________________ Notary Public Prepared by: <Name>, Deputy Clerk P.O. Box 25400, Bradenton, FL 34206



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Sample Tax Deed for Purchase from List of Lands Available



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Case No. 2014TD000054AX Property Identification No. 70168.0010/9

TAX DEED

STATE OF FLORIDA

COUNTY OF MANATEE The following Tax Sale Certificate Numbered: 2012-6484was filed in the office of the tax collector of this County and application made for the issuance of a tax deed, the applicant having paid or redeemed all other taxes or tax sale certificates on the land described as required by law to be paid or redeemed, and the costs and expenses of this sale, and due notice of sale having been published as required by law, and no person entitled to do so having appeared to redeem said land; such land was on 6/30/2014, offered for sale as required by law for cash to the highest bidder and no bids were received. Such land was on October 24, 2014, sold from the List of Lands Available and was sold to: Now, on October 24, 2014 in the County of Manatee, State of Florida, in consideration of the sum of $35,234.00 being the amount paid pursuant to the Laws of Florida does hereby sell the following lands, including any hereditaments, buildings, fixtures and improvements of any kind and description, situated in the County and State aforesaid and described as follows: LOT 13 SUBJ TO EASMT OVER SLY 10 FT BLK 20 ANNA MARIA BEACH Property Assessed to: SUN SET GULF HOUSE LLC, INCORP SERVICES INC R.B. "Chips" Shore Clerk of Circuit Court, Manatee County, Florida Witness # 1: _________________________________ by: <signature> <name>, Deputy Clerk Witness #2: P.O. Box 25400 __________________________________ Bradenton, FL 34206 State of Florida County of Manatee On October 24, 2014, before me, Jane Smith, a Notary Public, personally appeared, KARENE LEWORTHY Deputy Clerk, in and for the State of Florida and this county, known to me to be the person described in, and who executed the foregoing instrument, and acknowledged the execution of this instrument to be his own free act and deed for the use and purpose therein mentioned. Witness my hand and seal date aforesaid. ________________________________________ <Name>, Notary Public Prepared by: KARENE LEWORTHY- P.O. Box 25400, Bradenton, FL 34206



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Sample Escheatment Tax Deed



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Tax Deed File Number 2014TD000054AX Tax Sale Certificate Number 2012-6484 Property Identification No. 70168.0010/9

Escheatment Tax Deed

STATE OF FLORIDA

COUNTY OF MANATEE This Tax Deed is issued pursuant to Section 197.502(8), Florida Statutes, wherein three years have passed from the day the subject land was offered for public sale and placed on the list of “lands available for taxes” in accordance with Section 197.502(7), Florida Statutes without having been purchased. As provided in Section 197.502(8), Florida Statutes, the property has escheated to the County free and clear of any and all tax certificates, tax liens or any other liens of record, including governmental liens, which liens are deemed canceled pursuant to said statute. Now, on this day, the undersigned Clerk conveys to Manatee Sample County through its Board of County Commissioners, whose address is: P. O. Box 1000, Bradenton, Florida, 34206, together with all hereditaments, buildings, fixtures, and improvements of any kind and description, the following legally described land situated in Manatee County, Florida: LOT 13 SUBJ TO EASMT OVER SLY 10 FT BLK 20 ANNA MARIA BEACH Property Assessed to: INCORP SERVICES INC 17888 67TH COURT NORTH LOXAHATCHEE, FL 33470 SUN SET GULF HOUSE LLC 1102 CALIFORNIA ST HOUSTON, TX 77006 R.B. "Chips" Shore Witness: Clerk of Circuit Court, Manatee County, Florida _________________________________by: Deputy Clerk P.O. Box 25400 (Seal) _________________________________ Bradenton, FL 34206 State of Florida County of Manatee On October 24, 2014, before me, a Notary Public, personally appeared _________, Deputy Clerk, in and for the State of Florida and this county, known to me to be the person described in, and who executed the foregoing instrument, and acknowledged the execution of this instrument to be his own free act and deed for the use and purpose therein mentioned. Witness my hand and seal date aforesaid. ________________________________________ Notary Public Prepared by: , Deputy Clerk P.O. Box 25400, Bradenton, FL 34206



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REFERENCE INFORMATION



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From: Robert Speirs [mailto:[email protected]] Sent: Wednesday, June 01, 2011 9:23 AM To: Candice Lewis Cc: Melanie Malone Subject: Re: List of Lands / Homestead Property Dear Candice Lewis, I have reviewed the letter you attached. With regard to the question of the cost of a property to be redeemed from the List of Lands Available (LOLA), the letter appears to reflect current DOR thinking on the inclusion of the 50% of homestead value. The homestead status of the lands on the LOLA must reflect the owner's status on the latest tax roll, not necessarily the roll that was current when the lands were placed on the list. If the owner has lost the homestead exemption or it has been determined that he was not eligible, that status should be reflected on the latest roll and would determine the inclusion or exclusion of the 50% of homestead value. Also, there is authority for the proposition that the 50% value should not be included in the required redemption amount when the homeowner redeems the lands from the list, no matter what the homestead status of the property. This response constitutes technical advice and is predicated upon those facts and the specific situation summarized herein. Subsequent statutory or administrative rule changes or judicial interpretation of the statutes or rules upon which this advice is based may subject future transactions to a different treatment than is expressed in this response. I hope this helps. Sincerely, Robert Speirs Senior Attorney Property Tax Oversight Florida Department of Revenue (850) 617-8888



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IRS Field Office Designation Map (September 2014)

fccc best practice for tax deed sales update draft date ...c.ymcdn.com/sites/ · pdf filefccc...

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