Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS
Section 12D-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

Fla. Admin. Code R. 12D-3.005

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Current through Reg. 50, No. 222; November 13, 2024
Section 12D-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation.

Fla. Admin. Code Ann. R. 12D-3.005

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199, 196.023 FS.

New 12-31-80, Formerly 12D-3.05.

New 12-31-80, Formerly 12D-3.05.