Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1). Law Implemented 192.011, 320.015 FS. History—New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

Terms Used In Florida Regulations 12D-6.004

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.