Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
Section 12D-6.004 - Prefabricated or Modular Housing Units - Realty or Tangible Personal Property

Universal Citation: FL Admin Code R 12D-6.004

Current through Reg. 50, No. 187; September 24, 2024

Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS.

New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

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