Seminole County Tax Collector

New Tax Certificate Auction Policies / Ethics Reforms

Effective March 31, 2017

1. No employee of the Seminole County Tax Collector (Tax Collector), either directly, or
indirectly through a relative, third party, business entity in which the employee holds more than a
1% interest, or otherwise, shall participate in any auction performed by or on behalf of the Tax
Collector.

2. No employee of the Tax Collector, either directly, or indirectly through a relative, third party,
business entity in which the employee holds more than a 1% interest, or otherwise, shall acquire
any tax certificate sold by the Tax Collector after the effective date of this policy.

3. No person who held the office of Tax Collector shall, either directly, or indirectly through a
relative, third party, business entity in which the employee holds more than a 1% interest, or
otherwise, participate in any auction performed by or on behalf of the Tax Collector, until a
period of four (4) years has elapsed since the end of such persons term of office.

4. Any elected Seminole County official (including county commissioners and county
constitutional officers) or employee of Seminole County Government or the Seminole County
Property Appraiser (hereinafter, County Employee or Elected Official), prior to participating,
either directly, or indirectly through a relative, third party, business entity in which the County
Employee or Elected Official holds more than a 1% interest, or otherwise, in any auction
performed by or on behalf of the Tax Collector, shall file with the Tax Collector a public
disclosure notice of the County Employee or Elected Officials intention to participate in that
auction, on forms promulgated by the Tax Collector.

5. Any County Employee or Elected Official who successfully bids on any item auctioned by or on
behalf of the Tax Collector shall file with the Tax Collector a public disclosure notice within
sixty (60) days after the close of the auction, and therein shall disclose the County Employee or
Elected Officials name, official title, and each item successfully bid upon, on forms promulgated
by the Tax Collector.
6. Any tax certificate obtained in violation of these policies or any other Tax Collector policy
governing tax certificate sales shall be subject to cancellation.

7. Any dispute may be appealed directly to the Tax Collector in writing, who shall have the final
ruling on any matter relating to any dispute.