Florida Statutes Title XIV. Taxation and Finance § 197.492. Errors and insolvencies report

(1) On or before the 60th day after the tax certificate sale is adjourned, the tax collector shall certify to the board of county commissioners a report showing the following situations for which credit is to be given:

(2) The report must include the names of the parties on whose account the credit is to be allowed, excluding credits given for discounts.

(3) The report may be submitted in an electronic format.