THE FOLLOWING RULES ARE FOR EACH TAX DEED SALE,

AS PRESCRIBED BY THE ORANGE COUNTY COMPTROLLER:

The Comptroller does not guarantee title. The deed will be subject to: taxes for the
current year, Federal Tax Liens, and Municipal and Special District taxes, if any.

The tax certificate number, the legal description, the parcel identification number, the bid minimum bid
and the applicant’s name will be announced. Then there will be a call for cash bids. Only the highest
bid will be accepted. The word “cash” as used in this announcement means U.S. Currency (no coins),
Cashier’s Check, or Certified Check.

The bid must be made during the conduct of the sale while the parcel is being offered. The opening
bid must be at or more than the bid minimum. Any bidder may state “minimum bid” or “opening bid.”
After each bid, a call for higher bids will be made. If the BID is not raised after the THIRD call, the
property will be sold. [For example: $500.00 ONCE (pause), $500.00 TWICE (pause), $500.00 for
the THIRD TIME -- SOLD].

ONLY AUDIBLE BIDS WILL BE ACCEPTED, AND EACH BID MUST BE IN INCREMENTS OF
$100.00 OR MORE. BIDS OF LESS THAN $100.00 INCREMENTS WILL NOT BE CONSIDERED.

When the word “Sold” is announced, the highest (successful) bidder is deemed fully responsible for
fulfilling all requirements regarding the sale of that property. The property will be sold to the last and
highest bidder. If there are no bids, the property will be struck to the applicant.

The final bid does not include the document recording fees or documentary stamp taxes. These fees
must be paid separately. Once all fees (high bid, recording fees, and documentary stamp taxes) are
paid, the tax deed will be issued in the name the successful high bidder chooses.

The successful bidder must pay the Sale Deposit Fee of $200.00 CASH immediately after the parcel
is sold to the bidder and before the offering of another parcel for sale. The successful bidder will
receive a receipt for the $200.00 deposit. If the successful bidder does not pay the $200.00 CASH
immediately, he or she will lose the sale just awarded and be banned immediately from bidding for a
minimum of 1 year. Additionally, the property will be auctioned for sale again, before moving to the
next property.

The WINNING BID, including the recording fees and documentary stamp taxes due, must be
paid within 24 hours. If the entire amount is not received within 24 hours following the sale, the BID
will be canceled, the $200.00 sale deposit fee forfeited, and the property advertised for resale one
time in the newspaper. The time and date of the resale will be shown in the new advertisement.

If the high bidder for a parcel of property does not pay for that parcel during the specified time, said
high bidder will be in default. The first time a bidder defaults on a bid, s/he will be barred for the next
12 months from participating in our Tax Deed Sale Auctions. If the bidder defaults a second time,
s/he will be barred for 3 years from our Tax Deed Sale Auctions.

If it is determined that the high bidder designates someone else to bid for him or her at future sales of
the parcel which said high bidder did not pay for, said high bidder will be barred from future Tax Deed
Sales for a specified period of time. Additionally, the Comptroller may recommend legal action
regarding any bidder who defaults at any time.

Approved by Orange County Comptroller Martha O. Haynie

Date Last Revised 3/03/09
Effective Immediately
BEFORE THE SALE QUESTIONS
1. Q.) Can I conduct my searches on the
property owners via Internet?
2. Q.) Would you please send me a current
list of lands available for taxes offered
for purchase over the counter? If there
is a charge for this list, please contact
me and I will pay the proper fee.
3. Q.) Please place me on your mailing list,
if you have one.
4. Q.) How often do you hold Tax Sales?
5. Q.) What are the dates, times, and
location of your Tax Deed Sales?
6. Q.) When and where are your Tax Deed
Sales advertised?
7. Q.) How do I get the physical address to
a certificate that is going to sale?
8. Q.) Do you have a list with all the
Certificates going to sale each month?
9. Q.) Could you please provide me with
your county’s assessment formula (mil
levy, etc).
A.) Yes, you may conduct searches using the
Internet at www.occompt.com for Official Records,
or you may come into our Research Room located
at 109 E. Church Street, Suite 300, Orlando,
Florida 32802. Our Office hours are from 7:30
a.m. to 4:30 p.m.
A.)The list of lands available for taxes is now
available by visiting our web site at:
http://www.occompt.com/landlist.html
A.) We do not have a mailing list.
A.) We normally have one Tax Deed Sale each
month, although more sales are possible.
A.) We hold a Tax Deed Sale, usually on the
second Thursday of each month at 10:00 a.m., at
the Orange County Comptroller’s Official Records
building, on the fourth (4th) floor. This is located
at: 109 East Church Street, Orlando, Fl 32801.
Other sales may be scheduled in addition to this.
A.) We advertise in the Orlando Sentinel on
consecutive Thursdays. The ads appear in the
Public Records section.
To see the advertisements for Tax Deed Sales, go
to www.orlandosentinel.com Classifieds.
A.) Physical addresses can be obtained by
contacting the Orange County Property Appraiser’s
Office at 200 S. Orange Ave., 17th floor Orlando,
Florida 32801 (407) 836-5044 (www.ocpafl.org).
Have the property Parcel ID number handy. You
may also access this information at:
http://www.ocpafl.org
A.) For an update on sale properties, you can call
(407) 836-5116 and press option #3. You may
also access this information at:
http://www.occompt.com/taxdeeds.html
A.) The Orange County Property Appraiser’s Office
located at 200 S. Orange Avenue, 17th floor,
Orlando, Florida 32801; (407) 836-5044
www.ocpafl.org can provide this information.
TAX CERTIFICATE QUESTIONS
10 Q.) How do I apply to become a Tax
Certificate applicant? Please explain
procedures, time and any fees involved.
11 Q.) What happens to a certificate that is
not sold at the tax certificate auction?
Can it be purchased over-the-counter,
directly from the county? Can I get a list
of these certificates? Can I purchase
them now?
FORECLOSURE SALES QUESTIONS
12 Q.) Does your County hold a lien sale, as
well as a Tax Deed Sale? If so, when
and where does it take place?
13 Q.) What is the foreclosure process, and
will the county handle the foreclosure
process for a fee? If so, what is the fee?
AT THE SALE QUESTIONS
14 Q.) How and when do I register for the
Tax Deed Sales?
15 Q.) What is the bidding process?
A.) Contact the Orange County Tax Collector’s
Office at 200 S. Orange Avenue, 16th floor,
Orlando, Florida 32801, (407) 836-2700
(www.octaxcol.com) for this information.
A.) Information about the Tax Certificates, which
are sold by the Orange County Tax Collector’s
Office, can be obtained by contacting them directly,
at 200 S. Orange Avenue, 16th floor, Orlando,
Florida 32801, (407) 836-2700
(www.octaxcol.com).
A.) The Comptroller's Office holds only Tax Deed
Sales. Contact the Orange County Clerk of
Court's Civil Division at (407) 836-2055 for
information concerning foreclosures on liens. You
may also visit the web site at: http://www.orange-
clerk.org/
A.) The Comptroller’s Tax Deed Office does not
handle foreclosures. The Circuit Court, which is
located at 425 N. Orange Avenue, Suite 310,
Orlando, Florida 32801, (407) 836-2055 handles
all the foreclosure sales. You may also visit the
web site at: http://www.orange-clerk.org/
A.) You do not have to pre-register for the sale.
You must appear in person at 10:00 a.m. at the
above address.
A.) The bidding process starts with a minimum bid,
which is calculated from the back taxes, interest,
and miscellaneous charges that are owed. The
actual bidding starts with the minimum bid and
each subsequent bid must be in increments of
$100.00 or more. Bids of less than $100.00
increments will not be considered, and the highest
bidder is the purchaser.
16 Q.) Do you allow investors to purchase
property at your Tax Sales without
attending the actual Tax Sale?
17 Q.) What payment requirements do you
have at the sale (Cashier's checks,
Personal checks, Credit card, Cash,
etc.)? Is there a deposit required before
the sale?
18 Q.) What is the purpose of the $200.00
cash deposit?
19 Q.) Is payment in full required on the day
of the Tax Deed sale?
20 Q.) Does your county offer a financing
program?
AFTER THE SALE QUESTIONS
21 Q.) What type of document is issued
after the sale?
22 Q.) Are there any other expenses in
addition to the cost of the Tax Deed?
23 Q.) Will this Tax Deed give the owner a
free and clear title?
24 Q.) Once a property is acquired through
a Tax Sale, is there a redemption period
before you can take possession? If so,
what is the redemption, and is interest
paid?
A.) No. Properties are sold only to those attending
the sale.
A.)If you are the highest bidder on a property at
the sale, we require that you immediately pay
$200.00 cash as a deposit for each property you
successfully bid on. You then have 24 hours from
the time of the sale to bring the balance of the
money into our office. A clerk will determine this
final payment amount for you immediately after the
sale. The form of payment must be a cashier
check or money order made payable to the
Orange County Comptroller, or cash.
A.) This deposit is the Comptroller’s fee, if you are
the highest bidder. It is paid in advance, in cash, at
the sale. If you do not come in with the balance of
the money owed within twenty-four hours of the
sale, you forfeit the $200.00.
A.) No, but it is advised. You actually have 24
hours from the time of the sale to get the balance
of the money into our office. If the balance is not
received by that time, that sale is void. The
property is then re-advertised once, and offered for
sale at another auction.
A.) The county does not offer a finance program.
A.) We issue a Tax Deed when we receive the full
amount due.
A.) Recording Fees & Documentary Stamps are
also required.
A.) The County does not guarantee the title in any
way. You may need to contact your legal advisor
to evaluate title quality.
A.) There is no redemption period after the sale.
The sale is final when the new Tax Deed is signed.
25 Q.) Am I entitled to immediate
possession of the property after a tax
deed has been issued to me?
26 Q.) What happens to the properties that
do not sell at the auction? Can they be
purchased directly from the county? If
so, please give information on the
procedure.
A.) According to Florida Statute, the high bidder
shall be entitled to immediate possession of the
property as soon as the Tax Deed has been
signed and recorded. (FS 197.562)
A.) Properties that have not been redeemed or
receive no bids at the sale are struck to the
applicant, who is the holder of the tax certificate.
The applicant is issued a Tax Deed.