Tax Deeds

A guide to Tax Deeds.                                         386.719.7580

The Clerk of the Circuit Court is statutorily responsible for conducting Tax Deed Sales and issuing a Tax Deed in the name of the County to the successful high bidder at a sale. Tax Deed Sales and the issuance of Tax Deeds are governed by Chapter 197, Florida Statutes. The procedure involves a Tax Certificate Holder applying for a Tax Deed through the Tax Collector. (Tax Certificates are sold to collect delinquent taxes). There is no case filed in court and no court order is issued for the Clerk to conduct a Tax Deed Sale.

Some Frequently asked questions.

What are Tax Deed Sales? Tax Deed Sales deal with the selling of property that is delinquent in taxes. A Tax Deed Sale occurs after an owner of a Tax Certificate applies to the Tax Collector for a Tax Deed after the Tax Certificate has been held for the statutory period. When and where are Tax Deed Sales held? Tax Deed Sales are generally held on a Monday as advertised in the Lake City Reporter. The sale takes place at 11:00 a.m. at the Columbia County Courthouse. The Columbia County Courthouse is located at 173 N.E. Hernando Avenue, Lake City, Florida. Where can I find out about upcoming sales? The Clerk advertises Tax Deed Sales for four consecutive weeks. The first publication is at least thirty 30 days prior to the date of the sale. We advertise in the Lake City Reporter. Call (386)719-7580 for verification before attending. What are some things that I should know before the sale? There is no pre-registration required in order to participate in the bidding. You or a representative must be physically present at the sale to bid on the property. However, we recommend that you research the property and familiarize yourself with it as there may be liens remaining on the property. Tax Deed Sales are not for the uninformed. What happens if I am successful in a bid for property? A nonrefundable deposit of $200.00 is required at the time of the sale. The balance, plus Recording Fees and Documentary Stamps must be paid in full within 24 hours.  Payment must be made in cash or cashiers check. If payment is not received as required, the property will be re-advertised and rescheduled for sale. If payment has been received as required, a Tax Deed will be recorded and mailed to you. (If proper payment is not received on time, the Clerk has the authority to refuse any future bids from that party). What happens if a property receives no bids? Properties for which no bids are received go to the Certificate holder, unless the County is the Certificate holder. Then the property will be placed on a "Lands Available for Taxes" list. The County may at any time within the first 90 days from the day the property is  placed on the list, purchase the property for the opening base bid. After the 90 days period is over, anyone can purchase the property for the opening base bid, plus Documentary Stamps and Recording Fees, and any omitted years taxes and interest. (The total sale price is determined by the Tax Collector's Office). If you are interested in this list, please send a request for a list and a self addressed stamped envelope to: Columbia County Clerk, PO Box 2069, Lake City, Florida 32056, attn: Tax Deeds.