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County tax collector urges review of expiring tax certificates; board authorizes staff review and publication bids
Summary
Jackson County tax collector told commissioners that dozens of unpaid tax certificates will expire June 1 unless the county applies for tax deeds; the board directed staff to review two‑year and expiring certificates and authorized pursuing bids for advertising the certificate sale.
Mary Carol Warnock, Jackson County tax collector, told the commission that a Florida statute causes seven‑year‑old tax certificates to be canceled on June 1 if the county does not apply for a tax deed. She said the county’s inventory of certificates has declined since last year and offered to assist staff with tax‑deed applications.
Warnock said there are two related notification requirements under Florida administrative rules: the tax collector must notify the board of certificates that have become two years delinquent and are eligible to be applied for tax deeds, and legal advertising is required before certificate sales. She told commissioners she would be glad to prepare application lists and coordinate with the property appraiser’s office for mapping and site selection.
Commissioner Speaker 3 moved to direct staff to work with Warnock to review two‑year‑old certificates and those that will ‘‘roll off’’ on June 1 and recommend any properties the county should apply to acquire by tax deed. The motion was seconded and approved by hand vote.
Separately, Warnock reminded the board that legal publication for the 2025 certificate sale is governed by state law (legal publications rules in chapter 50) and that the county previously rotated publication among local newspapers. Commissioners discussed costs and local reach; county counsel noted the statute requires publication in a newspaper of general circulation in the county. The board approved pursuing a bidding process for legal advertising for the upcoming sale so the notice can be published ahead of the June 1 certificate activity.
What happens next: staff said there are fees associated with filing tax‑deed applications and that the county will prepare lists and maps for commission review. The board asked staff to provide legislative history for the statute cited and to return with recommendations before any tax‑deed applications are filed.
