Pursuant to Florida Statutes § 195.062, these guidelines are adopted in general conformity with the procedures set forth in Florida Statutes § 120.54, but shall not have the force and effect of rules. These guidelines are to be used only to assist property appraisers in the assessment of tangible personal property as provided by Florida Statutes § 195.002 These guidelines supersede any previous tangible personal property appraisal guidelines and are entitled:
Standard Measures of Value:
Tangible Personal Property
Appraisal Guidelines Rev. 12/97
Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000 and may be found on the Internet at http://dor.myflorida.com/dor/property/.
Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 195.032, 195.062, 213.05 FS. History—New 12-30-97.

Terms Used In Florida Regulations 12D-51.002

  • Appraisal: A determination of property value.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Personal property: All property that is not real property.