How are properties put on tax sales?

In Florida, all taxes are due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. Properties are eligible for the tax certificate sale in the same year they become delinquent.