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Record Group Number: 000350
Series/Collection Number: .S 214
Creator: Florida. Comptroller's Office.
Title, Dates: Land sold for taxes, 1892-1946.
Amount: 316.00 v.
Medium Included:
Organization/Arrangement: Chronological, then alphabetical by county.
Restrictions:
Terms Governing Use:
Biographical/Historical:     The post of Comptroller was created in the 1838 Constitution and implemented with statehood in 1845. The Comptroller succeeded the Territorial Auditor of Public Accounts and assumed the duties as the state's chief fiscal officer. The Comptroller's Office examined, audited, and settled all accounts, claims, and demands against the state. It supervised banking institutions, sale of securities, and collection of revenue and taxes. The Comptroller wrote warrants for payment against the state treasury and compiled annual reports for the Governor and Legislature on state expenditures and trust funds.

    The duties of the Comptroller's Office were transferred to the Dept. of Banking and Finance in 1969 (Ch. 69-106, Laws), with the Comptroller serving as the head of the department. On January 7, 2003, the Office of Comptroller was combined with the Office of Treasurer to form a Chief Financial Officer position heading the newly formed Department of Financial Services. This consolidated the two offices and the departments of Banking and Finance and Insurance.

Summary:     This series contains records of lands sold at tax auctions in 1869, 1881, and from 1892 to 1946.  If real estate taxes had not been paid by the first of April of any year, the land was liable for sale at auction by the county tax collector.  The records of sales include the county and year, certificate number, name of owner, description of land and total number of acres, expenses, total of taxes and expenses, by whom redeemed, date of redemption, and amount paid for redemption.

    An index created by the agency was included with these volumes. The agency index divided the volumes into two sets, Volumes 1 through 76 and Volumes 1 through xxx. Volumes 1 through 76 include records through 1913 (Archives Volumes 1 through 78). In the second set, Volumes 1 through 284 (Archives Volumes 78 through 316), there are a number of issues in the original numbering provided by the creating agency. The index does not include Volumes 46 and 49, nor were these transferred to the Archives. The index includes two volumes numbered 38, both transferred to the Archives. The index also includes Volumes 203 and 242 through 282, which were not transferred to the Archives.

Finding Aids: Volume listing available.
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Electronic Records Access:
Subject Access Fields: Tax-sales Florida
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