Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL
Section 12D-8.003 - Possessory Interest on the Roll

Fla. Admin. Code R. 12D-8.003

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Current through Reg. 50, No. 222; November 13, 2024
Section 12D-8.003 - Possessory Interest on the Roll

The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate assessment roll according to the nature or character of the property possessed. Stated in other terms, if the possessory interest is in real property, then the assessment shall appear on the real property assessment roll; if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible Personal Property Assessment Roll.

Fla. Admin. Code Ann. R. 12D-8.003

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114, 213.05 FS.

New 12-7-76, Formerly 12D-8.03.

New 12-7-76, Formerly 12D-8.03.