The Florida star., 1901-07-05

son claiming any of the lands or parts
thereof, or any creditor Of such person,
may, at any time within two years next
succeeding the sale, redeem any parcel
of said land, or part or interest in the
same by paying to the clerk of the cir
cult court the amount for which such
parcel was sold, or such portion thereof
as the part or interest redeemed shall
amount to, with interest thereon at the
rate OF % per cent per annum and so
cents redemption fees" See section 81
of chapter 1922 of the laws of Florida.
AT any time within 80 days after the
expiration of two years from date of tax
sale, and before notice of application for
tax deed is published, the cost of re-
demption of land covered by a tax Ger
tificate held by an individual will be the
amount of the tax certificate, or such
proportion thereof as the part or interest
redeemed shall bear to the whole, with
interest thereon at the rate of % per
cent. per annum for the first two years
from the date of the tax sale and at the
rate of per cent. per annum for the
time after two years. Section 81 of chap
ter 1922 and section of chapter 1888 of
the laws of Florida construed together.
In the redemption of land covered by
tax sale certificates which may hereafter
be issued in the form provided by sec
ton of chapter 1883 of the laws of
Florida, section of said act must be fol-
lowed IN lieu of the law above given ap-
plying to the redemption of land en-
braced in tax sale certificates held by
individuals which were issued under Sec
ton 54 of chapter 1922 of the laws of
Florida.
After the notice of application of deed
is published, the applicant to redeem will
have to comply with section of chapter
1888 of the laws of Florida Shy paving
to the clerk the full amount that may be
due the applicant for all certificates, fees
and cost of publication, or such portion
thereof as the part or interest redeemed
shall bear to the whole, together with
per cent. thereon"
PURCHASE OF TAX SALE CERTIFICATES.
The act of 1901, chapter 1888 of the
laws of Florida, provides the terms of
purchase of tax sale certificates as fol-
lows:
Amy person may purchase any GER
titicate of land sold or certified to the
state for taxes from the clerk of the cir
cult court of the county wherein such
land is situated by paying to such clerk
the amount of such certificate and inter-
est thereon from the date of the certifi-
cate at the rate of % per cent. per annum
for the first two years, and per cent.
per annum for the time after the first two
years and fee of 90 cents for the clerk,
and the endorsement of such certificate
by such clerk officially, with the date
and amount received, shall be sufficient
evidence of the transfer and assignment
thereof Any portion of lands or inter-
est therein contained in tax certificate
held by the state, which can be ascer-
tanned by legal and usual subdivision,
can be redeemed or sold by a certificate
of such transfer, or redemption, under
the hand and official seal of the clerk of
the circnit court, and deed may issue
thereupon in compliance with the terms
of this act. Endorsement of the clerk
shall be made upon the tax certificate of
the portion of the certificate redeemed
or sold, giving the description of the
land and the date of the transfer, with
the amount received therefor. Should il
appear that the land covered 10y the old
est certificate TO be transferred or can
celed has not been assessed, or is assessed
TO the state for any subsequent year, the
party purchasing or redeeming the oldest
certificates shall pay to the clerk the
taxes due for each of such subsequent
omitted years, based upon the last as
sessed valuation, with interest thereon al
the rate of % per cent. per annum for
tie first two years and per cent. per
annum for the time after the first two
years, beginning on the first day of April
of the year next after the year for which
such taxes are due" See section 7.
The words Subsequent omitted years.
are held To mean each year subsequent to
the year for which the taxes were as
sessed Cn the land embraced in the oldest
tax sale certificate applied for, except the
subsequent year or years for which the
land was sold for unpaid taxes.
PURCHASER MUST REDEEM ALL OTHER OFT.
STANDING TAX SALE CERTIFICATES.
LID