When a tax certificate on subsurface rights is purchased by the fee owner and an application for a tax deed is started under section 197.502, F.S., 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.
Fla. Admin. Code Ann. R. 12D-13.0625
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 193.481, 197.343, 197.502 FS.
New 4-5-16.