The Florida Senate

On or before the 60th day after the tax certificate sale, the tax collector shall make out a report to the board of county commissioners separately showing the discounts, errors, double assessments, and insolvencies for which credit is to be given, including in every case except discounts, the names of the parties on whose account the credit is to be allowed. The board of county commissioners, upon receiving the report, shall examine it; make such investigations as may be necessary; and, if the board discovers that the tax collector has taken credit as an insolvent item any personal property tax due by a solvent taxpayer, charge the amount of taxes represented by such item to the tax collector and not approve the report until the tax collector strikes such item from the record.