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-3.004 - Method of Valuing Interests Taxed as Intangibles
Universal Citation: FL Admin Code R 12D-3.004
Current through Reg. 50, No. 187; September 24, 2024
Interests taxed as intangibles pursuant to subsection 12D-3.003(3), F.A.C., shall be valued in accordance with paragraph 12C-2.010(1), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS.
New 12-31-80, Formerly 12D-3.04.
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