FL S1132

Defines "person" in Florida's tax code to include firms, associations, partnerships, corporations, trusts, and other entities with a federal identification number.

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

Prohibits tax collectors from denying registration or bidding based on shared ownership interests between prospective bidders.

Maintains existing requirements for reasonable deposits, bid enforcement, 48-hour payment deadlines, and 15-day refund provisions for erroneous payments.

Effective July 1, 2023.