R. 12C-2.001 Definitions
R. 12C-2.004 Property Subject to Tax – Government Leasehold Estates and Nonrecurring.
R. 12C-2.005 Reporting Requirements – Due Date – Payment of Tax – Discounts Allowed
R. 12C-2.007 Penalties and Interest
R. 12C-2.010 Valuations
R. 12C-2.011 Administration
R. 12C-2.0115 Public Use Forms
R. 12C-2.012 Refunds

Terms Used In Florida Regulations > Chapter 12C-2

  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.