Florida Regulations 12D-3.005: Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee
Current as of: 2024 | Check for updates
|
Other versions
Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199, 196.023 FS. History-New 12-31-80, Formerly 12D-3.05.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199, 196.023 FS. History-New 12-31-80, Formerly 12D-3.05.
Terms Used In Florida Regulations 12D-3.005
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.