Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.046 - Taxation of Governmental Property Under Lease to Non-Governmental Lessee
Current through Reg. 50, No. 187; September 24, 2024
(1) When property owned by a governmental unit is leased to a non-governmental lessee and is not exempt from taxation, the tax must be assessed to the lessee.
(2) If no rental payments are due pursuant to the agreement creating the leasehold estate, or if the property meets the requirements of section 196.199(7), F.S., the leasehold estate must be taxed as real property.
(3) Taxes relating to government property, levied on a leasehold that is taxed as real property under section 196.199(2)(b), F.S., must be paid by the lessee. If such taxes are not paid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under the provisions of sections 197.412 and 197.413, F.S.
(4) If rental payments are due, the leasehold estate shall be taxed as intangible personal property under chapter 199, F.S., and delinquencies shall be processed as in the case of other intangible personal property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.412, 197.413, 197.432 FS.
New 6-18-85, Formerly 12D-13.46, Amended 1-11-94, 4-5-16.
