(1) All tax certificates issued to an individual may be transferred at any time before they are redeemed or a tax deed is executed.

   (2) The tax collector shall record the transfer on the record of tax certificates sold.

   (3) The tax collector shall receive $2.25 as a service charge for each transfer.

s. 182, ch. 85-342; s. 11, ch. 90-343; s. 57, ch. 94-353