小组成员：Brian，Haitao，Jiao，Jing，Karen，Lily，Lingying，Mandy，May，Michelle，Wenny，zhou zhou （组长）
1) 该市场销售的是税留置权（Tax Liens）还是税地契（Tax Deeds），可赎回地契（Redemption Deeds）? (Wenny)
佛罗里达是同时有Tax Lien 和 Tax deed 的州。
2) When are the taxes assessed and when do they become delinquent? 房地产的税务评估何时进行的？税款拖欠起始日期？(Brian)
In Florida, the taxes are assessed on Jan 1st of each year. Property taxes are due on Nov 1st and become delinquent on April 1st on the following year.
3) 税务留置权售出方式是什么，是线上拍卖， 还是现场拍卖？(Jiao)
佛罗里达有67个郡，约有75%的郡是在线拍卖税务留置权，其它25%的郡则仍采用现场拍卖的方式。比如在拍卖网站https://lienhub.com/，投资者可以参与佛罗里达27个郡的税务证书（Tax Certificate）的竞拍，包括Alachua, Bay, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Escambia, Flagler, Hillsborough, Indian River, Lake, Lee, Martin, Miamin-Dade, Monroe, Nassau, Okaloosa, Osceola, Pasco, Pinellas, Santa Rosa, St. Lucie, Sumter, Volusia, Walton这些郡。以下是 Miami-Dade County网站列出的拍卖前的准备步骤。
How do I get started?
1 Register on the website to receive a personal ID and Password.
2 Review the Self Demo.
3 Complete and submit online IRS Form W-9.
4 Submit security deposit, as required.
4) How does the bidding work (do you did down the interest rate, pay a premium, or bid down ownership interest)? 拍卖方式（是否由高向低拍利率，支付溢价，或由高向低拍房地产所有权利息）？(Lily)
拍卖方式是由高向低拍利率（Bid down the interest rate）。投标从最高年利率18%开始，以0.25%递减直至最低利率0。最低利率的投标者将获得留置权证书。
5) What are the sale procedures and does the local government have a brochure or printed materials that outline the process? 税务销售流程？政府是否提供小册子或印刷材料概述过程？(Jing)
打电话咨询了Hillsborough郡的tax collector office，被告知他们不提供小册子或印刷材料概述税务销售流程，但所有信息可以在相关网站上查询。
Here are the procedures for buying tax certificate and tax deed described on https://pocketsense.com/buy-tax-liens-deeds-florida-7609251.html.
a. Contact the county tax collector for upcoming tax-lien sale information. They will provide information about the tax liens available and the auction process.
b. Research the liens available for the auction. Take into consideration the delinquent amount, property location and how much you would like to bid.
c. Register for the auction as directed by the county tax collector or clerk. Registration is sometimes done via the Internet on the county’s website. You will need to enter personal information and submit an IRS W-9 form.
d. Attend the live auction with a list of liens you wish to bid on. The auction may take place in person or online. When the lien you wish to bid on becomes available, place your bid. Review the bid before submitting because a bid cannot be cancelled.
e. Wait for the results of the auction. When an online bid takes place, the results may take two to three days. If you win a bid, you will be notified in writing of the final price. At this time, the winning bidder will have 48 hours to submit payment to the tax collector.
a. Apply for a tax deed once two years have passed since the tax-lien certificate was purchased. It is against Florida law for the certificate holder to contact the property owners during this time frame.
b. Pay amounts owed on other tax lien certificates if they exist and are owned by other individuals.
Wait for notification from the County Clerk of the Circuit Court to set a sale date. Additional fees will be due at this time including advertising costs and the fee for the Sheriff to hold the sale.
c. Research the property before attending the auction. If possible, have a property inspection completed. Additionally, check to see if any other liens are present on the property.
d. Attend the public auction if you wish to bid on the property. The home will be sold to the highest bidder.
6) What are the interest rates or penalties to be earned? 应赚取的利率或罚款是多少？(Haitao)
凡是在6月1日之后赎回的留置权，无论哪一天，无论月中还是足月，证书持有者保证可获得5%的利息，标的利率为0的证书除外。因此这5%的固定利息回报，相当于“提前赎回惩罚”。在5%的固定利息基础上，证书持有者再按投标的月利率和持有的足月数获得利息收入。投标从佛州最高利率18%开始，以0.25%递减竞拍。没有被售出的地税证书成为County Held Tax Certificates，交易方法是先到先得，购买者可以获得本州规定的最高利率18%。
7) If redemption occurs mid-month do you get the entire month’s interest? 如果月中赎回，你会得到整月的利息吗？(Lingying)
The Tax Lien interest is calculated by month, with a minimum of 5%. I did not find any words about mid-month interests for redemption and would assume the investor will obtain the entire month’s interests.
8) Are physical certificates printed and what is the timing of their receipt? 是否有打印的实物证书？多久提供收据？(Mandy)
9) What is the redemption period and can property owners be contacted during the redemption period? 赎回期限多久？赎回期间可以联系原业主吗？(May)
According to Florida Statute 197.432 (13) The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until 2 years after April 1 of the year of issuance of the tax certificate.
10) What are the redemption rights of the property owner? 产权人的赎回权有哪些？(Michelle)
产权人可以在其地契被公共拍卖售出之前的任何时间赎回地契申请而保留物业所有权。换句话说，如果拖欠物业的地税在地契申请(tax deed application)状态下被付清，申请者将获得其所有投资和连带的利息，而地契销售过程自动停止。
Under Florida law, the property owner gets some time to pay off the tax debt after the lien sale. This process is called “redeeming” the property and will stop a tax deed sale from happening. You get at least two years after the tax lien sale to redeem the property before it is sold at a tax deed sale.
11) What is the life of lien? When does it expire? 留置权的有效期是多久？什么时候到期？(zhou zhou)
The statute of limitation on a tax certificate is seven years from the date of issuance. If a tax deed has not been applied for and no other administrative or legal proceeding exists, the tax certificate is null and void.
税务证书两年期满而地税未偿清，证书持有者可以向地税管理办公室发起地契申请。申请前，证书持有者必须付清所有的地税证书、物业的地税和费用，缴纳申请费和title查询费。这些费用以18%年利率累计利息直到产权人赎回地税地契或地契被卖出。止赎过程由郡政府接管，当止赎接近完成时，该郡将安排税务地契销售（tax deed sale）。
Between one year after the tax certificate is issued and the seventh year of the deed’s life, the Tax certificate holder may apply for a tax deed sale through the tax collector. The Clerk’s office is responsible for conducting the tax deed sales.
The County Tax Collector obtains an ownership and encumbrance report on the property then certifies the tax deed application and forwards the application to the County Clerk. The Clerk will compute the base bid price and the charges. The certificate holder must pay all the charges to the Clerk’s office before the sale date is set. The charges include the Clerk fee, advertising, sheriff’s service fee, certified mail fee. Once the charge is fully paid, the Clerk will set a sale date and notify the certificate holder, the property owner and all lien holders listed on the Tax Collector’s certification. The notice of pending tax deed sales is published in a newspaper with local circulation.
Anyone may bid on a property, however they must register on Hillsborough County Clerk of court Tax deed sales website and deposit prior to the sale. The deposit amount should be 5% of the bid or $200, whichever is greater. Deposit can be made either in person by cash or cashier’s check (must be made by 4:00PM the day prior) or electronic check (funds must be cleared before bid).
The highest qualified bidder wins the property. Once a sale has been completed, the successful high bidder must remit to the Clerk the balance of the high bid along with the recording fee, indexing fee, state documentary stamps tax of $0.70 per $100 of the bid, and the Clerk’s Registry fee, which is 3 percent of the first $500 and 1.5 percent of each subsequent $100. The remainder of the bid is due by 10:00 a.m the next business day.
13) Is a quiet title suit required? 是否要求产权清晰诉讼？(May)
税务销售不要求产权清晰，因为tax lien 是除了IRS Lien或同级别Lien 之外的senior lien，优先级很高。但是，由于投资者得到是税务地契（tax deed），税务地契并不确保物业有清晰产权。通常有两种方法来让title 保险公司愿意给物业上清晰产权保险（clear title insurance policy），一种是进行产权清晰诉讼（Quiet Title Action），另一种是持有房产并为物业交税至少四年。
14) How does the holder of the tax lien take ownership if redemption does not occur? 如果未有赎回，税留置权持有者如何取得物业所有权？(Michelle)
15) What is the expected period before clear title can be obtained? 多久可以获得清晰产权？(Jing)
One way to ensure the title on your property is clear is by filing an action to quiet title through the court system. An action to quiet title removes all pre-existing liens and third-party interests from your property’s title, eliminating further financial obligation. Actions to quiet title are effective; however, this process involves thousands of dollars in legal fees. Additionally, it can take up to from three to nine months, and in some cases can last more than a year from the purchase date.
The alternative to a quiet title suit is title certification. Through this process, a tax title curative consultant will review and verify the completeness and accuracy of the tax lien foreclosure process. Upon verification, the consultant will partner you with a title insurance agent, clearing your property’s title and offering you protection from unexpected financial or legal obligations. This process is much less expensive than filing an action to quiet title. What is more, title certification can be completed in as little as four weeks.
16) What other items or situations impact the priority status of the lien? 还有哪些事项或情形可以影响留置权的优先级？(Lingying)
Based on class supplemental materials and Mr. Frank’s Q&A, Tax Lien and IRS tax have the highest priority. In rare situations, some state or city or municipality Tax may have the same priority as the Tax Lien. It seems that this applies to Florida tax certificate sale.
17) Are there special noticing requirements in existence that could impact the status or priority of the tax lien? 是否存在可能影响税收留置权的地位或优先级的特殊通知要求？(Brian)
In Florida, the lien shall have priority over any lien or encumbrance whatsoever except the lien of other state taxes having priority by law, and except that the lien shall not be valid as against any bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights attached before the time when the department filed claim of lien in the office of the clerk of the circuit court of the county where the principal place of business of the person is located or, if the person has no principal place of business in the state, in the office of the Department of State, for which no filing fee shall be required.
18) Are there any put-back provisions that would allow the purchaser to put back the lien to the municipality (bankruptcy, incorrect advertisement, etc.)? 是否有任何退回条款允许购买者将留置权退还给市政当局（破产，不正确的广告等）？(Jiao)
Called the tax collector office and the person on the phone did not know anything about this. Called tax deed sale department at the county.
It seems there are no put-back provisions in Florida. But there is the Cancellation of tax certificates, correction of tax certificates (Code 197.443), and Cancellation of tax certificates, suit by holder (197.444).
The tax collector shall forward a certificate of error to the department and enter a memorandum of error upon the list of certificates sold for taxes if:
(a) The tax certificate evidencing the sale is void because the taxes on the property have been paid;
(b) The property was not subject to taxation at the time of the assessment on which they were sold;
© The description of the property in the tax certificate is void or has been corrected or amended;
(d) An error of commission or omission has occurred which invalidates the sale;
(e) The circuit court has voided the tax certificate by a suit to cancel the tax certificate by the holder;
(f) The tax certificate is void for any other reason; or
(g) An error in assessed value has occurred for which the tax certificate may be corrected.
If those cause the tax certificate is void. Upon the voluntary surrender of the certificate, a refund will be made of the amount received by the governmental units for the certificate or deed, plus $1 for the deed of release except over 4 years.
19) Are subsequent taxes available for purchase? If yes, what rate? 可以购买后续税吗？ 如果是，利率是多少？(Lily)
20) 为了完成该份作业，你们参考了哪些网站，比如 County 网站，Tax Sale 拍卖网站，这些网站对你们有什么帮助。(如果你在回答以上问题的过程中参考了任何网站，请列在这里)