FL H1369

Defines "person" in Florida tax certificate law to include firms, associations, partnerships, estates, trusts, corporations, and other entities assigned a unique federal identification number.

Allows any person to register to bid and participate in tax certificate sales.

Permits tax collectors to require reasonable deposits from bidders but prohibits them from denying registration or bidding based on a prospective bidder's shared ownership interest with other registered or prospective bidders.

Requires payment within 48 hours of electronic or mailed notice of certificate readiness, with tax collectors authorized to forfeit deposits for non-payment.

Takes effect July 1, 2023.