Ago

Mr. Frederick B. Karl Hillsborough County Attorney Post Office Box 1110 Tampa, Florida 33601

Dear Mr. Karl:

Your questions on behalf of the Tax Collector's Office Hillsborough County may be substantially restated as follows:

Where a municipality acquires properties through foreclosure and there are delinquent ad valorem taxes or prorated current ad valorem taxes due at the time of the foreclosure, may the tax collector proceed to sell tax certificates and process tax deeds on the subject real property acquired by the municipality?1

In sum, I am of the opinion that:

The tax collector may, pursuant…