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QUESTION: Can the holder of a tax sale certificate who purchased it prior to July 1, 1973, the effective date of Ch. 73-332, Laws of Florida, still foreclose the lien of such a certificate in an equitable proceeding notwithstanding s. 3(s. 197.056[2], F.S.), Ch. 73-332, supra, which provides that the lien of all tax certificates shall be enforced only by application for a tax deed under Ch. 197, F.S.?

SUMMARY: A private holder of a tax sale certificate who acquired his certificate for value prior to July 1, 1973, the effective date of Ch. 73-332, Laws of Florida, may still foreclose the lien…