The list of Lands Available for Taxes are properties which were offered, but not purchased, at a Tax Deed sale.  After 90 days, any person or governmental unit may purchase the land for the opening bid, plus omitted years taxes, as cited in Florida Administrative Code 12D-13.064(3). View Code

To search for properties on the list of Lands Available for Taxes, you will use the Tax Deed Sale Search.  When searching, select “Lands Available” in the Status field.  If you have not used the Search before, you may want to review the Tax Deed Sales Help .