R. 12D-2.001 Definitions
R. 12D-2.002 Assessment of Operating Property
R. 12D-2.003 Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies
R. 12D-2.004 Annual Returns of Railroads
R. 12D-2.005 Annual Return of Private Car and Freight Line and Equipment Companies
R. 12D-2.006 Determination of Assessment and Allocation of Just Value to This State
R. 12D-2.007 Apportionment of Railroad Assessment
R. 12D-2.008 Apportionment of Private Car or Freight Line and Equipment Company Assessment
R. 12D-2.010 Assessment When No Return or Incomplete Return is Made
R. 12D-2.011 Centrally Assessed Railroad and Private Carline Company Assessments

Terms Used In Florida Regulations > Chapter 12D-2 - Assessment of the Property of Railroads, Railroad Terminal Companies, Private Car, Freight Line and Equipment Companies by the Department of Revenue

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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.