When a certificate holder files a tax deed application with our office, we process the application and send it to the Clerk of the Circuit Court. The clerk's office then sets the sale date. If the property does not sell at the tax deed sale, the clerk's office contacts the Board of County Commissioners, which has 90 days to decide if the county wants the property. If after 90 days the county does not want the property, the property is placed on Manatee County's list of lands available for taxes, which is available on the clerk of court's lands available for taxes page. At this point, anyone can purchase the property for the opening bid amount, and the tax deed will be issued to that person.