On tax certificates for which there are no bidders at tax deed sale and for which the certificate holder fails to timely pay costs of resale or the amounts due for issuance of a tax deed within 30 days after the sale, the Clerk shall enter the land on a list entitled “lands available for taxes.” The following is the process that follows:

• The Clerk shall immediately notify the county that the property has been placed on the lands available list.
• During the first 90 days after the property is placed on the list, the county may purchase the land for the opening bid or may waive its rights to purchase the property.  
• The opening bid includes delinquent taxes, recording fees and documentary stamps.  Annually if additional taxes are due, the opening  bid will increase to reflect those costs.
• After the 90-day period, any person, the county, or any other governmental unit may purchase the property from the Clerk, without any further notice or advertising.
• Interest on the opening bid continues to accrue through the month of sale as prescribed by F.S. 197.542. The purchase amount will change the first business day of each month to include additional interest on taxes due.
• Three years after the day the land was offered at tax deed sale, the land shall be escheated to the county, free and clear.