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-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee
Universal Citation: FL Admin Code R 12D-3.005
Current through Reg. 50, No. 187; September 24, 2024
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.
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.
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