FL S1128

Prohibits individual and corporate bidders from submitting multiple bids for the same tax certificate or using multiple federal employer identification numbers to place multiple bids.

Establishes a 2-year ban from county tax certificate sales for bidders found in violation of the multiple bidding restriction.

Defines "individual bidder" and "corporate bidder entity" to include various business structures and specifies that entities sharing contractual, legal, or financial relationships are considered a single bidder.

Authorizes individual counties to set their own interest rates on real property taxes and tax certificates, replacing the statewide 18 percent annual rate.

Requires each county to annually set interest rates on tax certificates for the following calendar year, with a minimum 3 percent charge for delinquent taxes paid before certificate sale.