(1) Tax certificates and tax liens may be acquired, purchased, transferred and enforced, and tax deeds issued encumbering subsurface rights as they are on real property. Except that in the case of a tax lien on leased subsurface rights where mineral rights are leased or otherwise transferred for a term of years, the lien shall be a personal liability of the lessee and shall be a lien against all property of the lessee.

Terms Used In Florida Regulations 12D-5.012

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
    (2) The owner of subsurface rights shall, by recording with the clerk of the circuit court his name, address and the legal description of the property in which he has a subsurface interest, be entitled to notification, by registered mail with return receipt requested, of:
    (a) Non-payment of taxes by the surface owner, or the sale of tax certificates affecting the surface;
    (b) Or applications for a tax deed for the surface interest;
    (c) Or any foreclosure proceedings thereon.
    (3) No tax deed nor foreclosure proceedings shall affect the subsurface owner’s interest if he has filed with the clerk of the circuit court and such notice as described above is not given.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.481, 211.18 FS. History-New 2-10-82, Formerly 12D-5.12.