§ 30-408. Effect of tax defaults.

(a)

The provisions of the current Florida Statutes relating to the sale of lands for unpaid and delinquent county taxes, the issuance, sale and delivery of tax certificates for such unpaid and delinquent county taxes, the redemption thereof, the issuance to individuals of tax deeds based thereon, and the procedure in connection therewith, shall be applicable to said district and the delinquent and unpaid taxes of said district to the same extent as if said statutory provisions were expressly set forth in this article; provided that the fee simple title to all lands in said district against which there are outstanding tax sale certificates held by said district or its board of supervisors, which are more than two (2) years old from the date thereof, shall be absolutely vested in the board of supervisors of said district, and every right, title or interest of every nature or kind whatsoever of the former owner of said property or anyone claiming by, through or under him, or anyone holding a lien thereon, shall cease, terminate and end, and said district may sell said lands in the manner provided in this article. No court in this state, either federal or state, shall have jurisdiction to entertain any suit brought by the former owner of said lands or anyone claiming by, through or under him, for the purpose of questioning or in any way litigating or contesting the title of said board, or its grantees, to said lands.

(b)

Provided, however, the district or its board of supervisors may, before any tax sale certificates held by said district or its board of supervisors become two (2) years old, foreclose the lien established by such certificate by an action in chancery. The pleadings, process, proceedings, practice and sales, in cases brought for the foreclosure of such lien, shall be the same as in actions for the enforcement of mortgages upon real estate. One (1) or more parcels of land may be included in one (1) suit.

(Sp. Acts 1949, Ch. 25710, § 20)