When a tax certificate on subsurface rights is purchased by the fee owner and an application for a tax deed is started under Florida Statutes § 197.502, the fee owner is in the same position as other bidders at the clerk’s sale. Priority extends only to the purchase of a tax certificate by the fee owner and does not extend to the purchase of any tax deed.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 FS. History-New 4-5-16.