Terms Used In Florida Regulations > Chapter 12D-3
- 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.
|R. 12D-3.002||Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation|
|R. 12D-3.003||Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation|
|R. 12D-3.004||Method of Valuing Interests Taxed as Intangibles|
|R. 12D-3.005||Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee|