Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE
Section 12D-2.003 - Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

Fla. Admin. Code R. 12D-2.003

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Current through Reg. 50, No. 235-239, December 10, 2024
Section 12D-2.003 - Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state.

Fla. Admin. Code Ann. R. 12D-2.003

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.085 FS.

New 11-9-76, Formerly 12D-2.03.

New 11-9-76, Formerly 12D-2.03.