Pursuant to Florida Statutes § 195.062, this rule shall give notice that these guidelines are available from the address given below. These guidelines do not have the force and effect of rules. These guidelines are entitled:
Florida Real Property Appraisal Guidelines Rev. 11/26/02.
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 12-30-02.

Terms Used In Florida Regulations 12D-51.003

  • Appraisal: A determination of property value.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.