Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS
Section 12D-3.002 - Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation
Current through Reg. 50, No. 187; September 24, 2024
The following described interests in property owned by the United States, of this state, or any of its political subdivisions, or of municipalities, agencies, authorities and other public bodies corporate of this state, used by non-governmental lessees, are subject to ad valorem taxation, as provided in Rule 12D-3.003, F.A.C., subject to the provisions of Section 196.199(5), F.S.
(1) Any leasehold estates or possessory interest subject to classification pursuant to § 4(a), Article VII of the Constitution of the State of Florida.
(2) Property which is originally leased for 100 years or more, exclusive of renewal options.
(3) Property financed, acquired or maintained utilizing in whole or in part funds acquired through issuance of bonds pursuant to Chapter 159, Parts II, III and V, F.S.
(4) Leasehold interests and leasehold estates or any possessory interest created thereby where:
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS.
New 12-31-80, Formerly 12D-3.02.
