A tax deed sale is the process of selling real property at public auction to recover delinquent property taxes, and the cost of bringing the property to auction. The process is governed by Chapter 197 of the Florida Statutes, and Florida Department of Revenue Administrative Code Chapter 12D-13.
The delinquent property is sold at auction to the highest bidder, with the winning bid used to bring the past-due taxes current. Surplus funds from the sale may be available to parties with an appropriate claim. Any property not sold at auction may be placed on a List of Lands Available for public purchase.