92-001009RP Florida Manufactured Housing Association, Inc. vs. Department Of Revenue Status: Closed DOAH Final Order on Monday, November 30, 1992.

Summary: Rules that add no requirements to the law implemented are valid in spite of Petitioner claim that both law and rules are unconstitutional.

STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

FLORIDA MANUFACTURED )

HOUSING, ASSOCIATION, INC., )

)

Petitioner, )

)

vs. ) CASE NO. 92-1009RP

)

DEPARTMENT OF REVENUE, )

)

Respondent. )

____________________________)

FINAL ORDER

Pursuant to notice, the Division of Administrative Hearings, by its duly

designated Hearing Officer, Mary Clark, held a formal hearing in the above-

styled case on September 14, 1992, in Tallahassee, Florida.

APPEARANCES

For Petitioner: Patrick J. Phelan, Jr., Esq.

Parker, Skelding, Labasky & Corry

Post Office Box 669

Tallahassee, FL 32302

For Respondent: James McAuley, Esquire

Mark Aliff, Esquire

Assistant Attorneys General

Tax Section-Capitol Building

Tallahassee, FL 32399-1550

STATEMENT OF THE ISSUE

As presented in the petition to determine the invalidity of a proposed rule

filed on February 14, 1992, and as refined in the parties' joint stipulation

filed at hearing on September 14, 1992, the issue presented for disposition is

the validity of proposed amendments to rules 12D-6.001(3) and 12D-6.002(1)(d)1.

and 2., F.A.C.

PRELIMINARY STATEMENT

After the filing of the petition the formal hearing was scheduled within

the deadline prescribed in Section 120.54(4)(c), F.S.

The hearing was cancelled and the proceeding was placed in abeyance at the

joint request of the parties. Later, the hearing was rescheduled and was

continued once for good cause.

When the case did eventually proceed to formal hearing, the parties

presented a thorough and concise stipulation of facts. In addition, official

recognition was taken, without objection, of a series of statutes and existing

rules, and of Article VII, Section 1(b), Florida Constitution. The proposed

rules at issue were received as Respondent's Exhibit #1.

After hearing, the parties submitted proposed final orders by the mutually

agreed deadline October 20, 1992. In addition, Petitioner filed a supplemental

motion for official recognition of Rule 12D-6.003, F.A.C. and of staff analyses

of Senate Bill 1578 and CS/HB 691. After objection by Respondent and oral

argument by the parties on November 6, 1992, the motion was granted as reflected

in an order entered that same date. The parties were also given the opportunity

to file supplemental briefs or memoranda, and such were timely filed by the

established deadline, November 16, 1992.

Those and all matters properly of record have been considered in the

preparation of this order. No appendix is required as all material facts have

been stipulated.

FINDINGS OF FACT

The following facts are based in their entirety on the parties' joint

stipulation presented at hearing on September 14, 1992:

1. This is a Section 120.54(4), F.S., rule challenge proceeding initiated

by the Florida Manufactured Housing Association, Inc., Petitioner, to challenge

the validity of proposed amendments to Rules 12D-6.001(3) and 12D-6.002(1)(d)1.

and 2., F.A.C., as proposed by the State of Florida Department of Revenue,

Respondent.

2. The Division of Administrative Hearings has jurisdiction over the

parties and subject matter of this action.

3. The Petitioner is the Florida Manufactured Housing Association, Inc.,

"FMHA". The FMHA is a not-for-profit corporation organized to do business in

the State of Florida. The FMHA is located at 115 North Calhoun Street,

Tallahassee, Florida 32301.

4. The agency affected by this proceeding is the Respondent, Florida

Department of Revenue, whose address is Post Office Box 3000, Tallahassee,

Florida 32315-3000.

5. The proposed rules at issue in this proceeding are proposed Rule 12D-

6.001(3) and proposed rule 12D-6.002(1)(d)1. and 2., F.A.C., as published in

Volume 18, Number 4 of the Florida Administrative Weekly, January 24, 1992. The

challenged provisions of these rules provide as follows:

12D-6.001(3) - "Permanently affixed." A

mobile home shall be considered "permanently

affixed" if it is tied down and connected to

the normal and usual utilities, and if the

owner of the mobile home is also the owner of

the land to which it is affixed.

12D-6.002(1) This rule subsection shall apply

if the owner of the mobile home is also the

owner of the land on which the mobile home is

permanently affixed and the mobile home has a

current sticker affixed, regardless of the

series.

(d) This rule subsection shall apply to

mobile home parks operating a sales office in

which a mobile home is being offered for sale

where the dealer/developer/owner owns the

mobile home and the land to which it is

permanently affixed as follows:

1. The dealer/developer/owner must pay real

property taxes even if the mobile home has

been issued a dealer license plate.

2. A mobile home discussed in this subsection

shall not be considered tangible personal

property or mobile home inventory.

6. The proposed rules were promulgated by the Department of Revenue to

give effect to the statutory change to Section 193.075, F.S., as set forth in

Committee Substitute to Senate Bill 1578 which provides as follows:

193.075 Mobile Homes --

(1) A mobile home shall be taxed as real

property if the owner of the mobile home is

also the owner of the land on which the mobile

home is permanently affixed. A mobile home

shall be considered permanently affixed if it

is tied down and connected to the normal and

usual utilities. A mobile home that is taxed

as real property shall be issued an "RP"

series sticker as provided in Section

320.0815.

(2) A mobile home that is not taxed as real

property shall have a current license plate

properly affixed as provided in Section

320.08(11). Any such mobile home without a

current license plate properly affixed shall

be presumed to be tangible personal property.

7. The Florida Manufactured Housing Association, Inc., is a trade

association representing the interests of approximately 1300 mobile home parks,

dealerships, manufacturers and related mobile home service firms who conduct

business in the State of Florida. One of the primary purposes of the FMHA is to

act on behalf of its members before the various governmental entities of the

state, including the Respondent, Florida Department of Revenue. The subject

matter of the proposed rules at issue in this proceeding is within the general

scope of interest and activity of the FMHA. The relief requested in this action

is of the type appropriate for FMHA to obtain on behalf of its members.

8. The proposed rules and economic impact statement were promulgated by

the Department of Revenue in accordance with the requirements of Section 120.54,

F.S.

9. The FMHA member manufacturers, dealers and park owners who are

substantially affected by the proposed rules at issue herein are engaged in the

business of selling mobile homes and offer mobile homes for sale to the public.

A number of these homes are tied down in accordance with all applicable local,

state and federal requirements and connected to the normal and usual utilities

so that they can be displayed as fully functioning "model" homes prior to the

time they are sold. The FMHA member manufacturers, dealers and park owners who

display fully functional mobile homes for sale to the public maintain they have

no intention of permanently affixing the homes to their real property. The

homes are maintained in this manner for the purposes of safety and display only,

with the full intention that they be removed from the realty subsequent to the

sale.

10. A substantial number of the members of the FMHA will be substantially

affected by the proposed rules, because their business activities are subject to

the rule provisions challenged herein and because it is FMHA's position that the

proposed rules will directly impact the continued ability of FMHA member

manufacturers, dealers and park owners to display fully functioning model homes

held for sale to the public on their real property without being subject to ad

valorem tax liability. FMHA members who own and operate mobile home parks,

mobile home dealerships and mobile home manufacturing enterprises are subject to

the rulemaking authority of the Respondent, Department of Revenue.

11. A substantial number of FMHA members are engaged in the process of

manufacturing mobile homes. Mobile home manufacturers commonly display one or

more completed mobile home units which are tied down and connected to the normal

and usual utilities at model home centers located on their manufacturing

premises. The homes are held for sale to mobile home dealers or to the general

public. The homes are tied down and connected to utilities for purposes of

safety and display. The attachment of the homes to the property is not intended

by the manufacturer to be permanent. When the homes are sold, they are

disconnected from the utilities, removed from the tie-downs, and transported off

the manufacturer's property. The removal process does not cause damage to the

home or the real property.

12. A substantial number of FMHA members operate retail sales lots, where

new and used mobile homes are held for sale and displayed for sale to the

public. These homes are owned by the retail dealers. Mobile home dealers

typically display one or more mobile homes which are tied down and connected to

the normal and usual utilities located on the dealer's sales lots. The homes

are held for sale to mobile home park owners or the general public. The homes

are tied down and connected to utilities for purposes of safety and display.

The attachment of the homes to the property is not intended by the dealer to be

permanent. When the homes are sold, they are disconnected from the utilities,

removed from the tie-downs, and transported off the dealer's property. The

removal process does not cause damage to the home or the real property.

13. A substantial number of FMHA members own and operate rental mobile

home parks. In rental mobile home parks, a tenant places his own mobile home

upon land owned by the park owner commonly referred to as a park "developer",

and leases the land.

14. A substantial number of FMHA members who own mobile home parks also

hold dealer licenses, and operate a mobile home sales business within the park.

Mobile home park owners or developers typically display one or more model homes

which are tied down and connected to the normal and usual utilities. The homes

are held for sale to the public. When the units are sold to a purchaser, they

are disconnected from the utilities, removed from the tie-downs, and transported

from the model home area to a designated lot within the mobile home park. This

process does not result in damage to the mobile home or the real property.

15. At the time of sale, the purchaser of the mobile home enters into a

land lease with the mobile home park owner. At his option, the purchaser may

choose to terminate the lease and remove the mobile home from the mobile home

park.

16. In some instances, FMHA members, who own mobile home parks and operate

a sales business within the park, lease both land and mobile homes to tenants as

part of a lease option agreement, where the park owner retains ownership of the

home and land until the home purchase option is exercised. If the tenant fails

to exercise the option or defaults under the agreement, the park owner may sell

the home to another purchaser. That purchaser may either remove the mobile home

from the lot, or enter into a new land lease with the park owner.

17. Under proposed Rules 12D-6.002(1)(d)1. and 2., mobile homes owned by

FMHA member manufacturers, dealers and park owners determined to be permanently

affixed to real property, as defined by Section 193.075, F.S., and owned by the

manufacturers, dealers and park owners will be declared real property, and taxed

accordingly.

18. Under the proposed rules the assessment date is January 1 of any given

year, and a mobile home permanently affixed to real property owned by FMHA

member manufacturers, dealers, or mobile home park owners on January 1 will be

taxed as real property.

19. The FMHA member manufacturers, dealers and park owners determined to

own mobile homes permanently affixed to their realty will have their real

property tax increased by the assessed valuation of the mobile homes, without

regard to their intended use or disposition of the homes.

CONCLUSIONS OF LAW

20. The Division of Administrative Hearings has jurisdiction over the

parties and subject matter in this proceeding pursuant to Section 120.54, F.S.

and 120.57(1), F.S.

21. Subsection 120.54(4)(a), F.S. provides:

Any substantially affected person may seek an

administrative determination of the invalidity

of any proposed rule on the ground that the

proposed rule is an invalid exercise delegated

legislative authority.

Based on the parties' stipulated facts regarding Petitioner and its members,

Petitioner has standing to challenge the proposed rules at issue. Florida Home

Builders Association v. Department of Labor and Employment Security, 412 So.2d

351 (Fla. 1982).

22. "Invalid exercise of delegated legislative authority" is defined in

Section 120.52(8), F.S. as:

. . . action which goes beyond the power,

functions, and duties delegated by the

Legislature. A proposed or existing rule is

an invalid exercise of delegated legislative

authority if any one or more of the following

apply:

(a) The agency has materially failed to

follow the applicable rulemaking procedures

set forth in Section 120.54;

(b) The agency has exceeded its grant of

rulemaking authority, citation to which is

required by Section 120.54(7).

(c) The rule enlarges, modifies, or

contravenes the specific provisions of law

implemented, citation to which is required by

Section 120.54(7);

(d) The rule is vague, fails to establish

adequate standards for agency decisions, or

vests unbridled discretion in the agency; or

(e) The rule is arbitrary or capricious.

23. The parties have stipulated that the proposed rules and economic

impact statement were promulgated in accordance with the requirements of Section

120.54, F.S. (see paragraph 8 above). This disposes of Petitioner's initial

challenge to the economic impact statement.

24. Petitioner's remaining challenges in this proceeding may be resolved

by a simple review of the statute upon which the proposed rules are based.

25. Chapter 91-241, Laws of Florida, amended Section 193.075, F.S.,

effective January 1, 1992. It provides, in its entirety:

CHAPTER 91-241

Committee Substitute for Senate Bill No. 1578

An act relating to mobile homes; amending

s.193.075, F.S.; revising provisions which

specify conditions under which mobile homes

are to be taxed as real or tangible personal

property; providing an effective date.

Be It Enacted by the Legislature of the State

of Florida:

Section 1. Section 193.075, Florida Statutes,

is amended to read:

193.075 Mobile homes. -

* <(1) a="" mobile="" home="" shall="" be="" taxed="" as="">

property if the owner of the mobile home is

also the owner of the land on which the mobile

home is permanently affixed. A mobile home

shall be considered permanently affixed if it

is tied down and connected to the normal and

usual utilities. A mobile home that is taxed

as real property shall be issued an "RP"

series sticker as provided in s. 320.0815.

(2) A mobile home that is not taxed as real

property shall have a current license plate

properly affixed as provided in s. 320.08(11).

Any such mobile home without a current license

plate properly affixed shall be presumed to be

tangible personal property.>> [[Any mobile home

without a current license plate properly

affixed, as provided in s. 320.08(11) or s.

320.0815, shall be presumed to be either real

property or tangible personal property. It

shall be presumed to be real property only if

the owner of the mobile home is also the owner

of the land on which it is located and the

mobile home is also permanently affixed to the

realty. Otherwise it shall be presumed to be

tangible personal property.]]

* Note: In the above quotation, language added to the statute

is within the <>>; deleted language is within the [[]].

Section 2. This act shall take effect

January 1, 1992.

Became a law without the Governor's approval

May 31, 1991.

Filed in Office Secretary of State May 30,

1991.

26. Applying the amended Section 193.075, F.S. as a template for the

proposed rules challenged by Petitioner reveals that the rules themselves add

nothing whatsoever to the requirements of the law. The challenged rules fit

squarely within Section 193.075, F.S. (see language of proposed rules 12D-

6.001(3) and 12D-6.002(1)(d)1., F.A.C. in paragraph 5, above).

27. Plainly and simply, both the law and rules provide that a mobile home

is taxed as real property if the mobile home owner also owns the land upon which

it is tied down and it is connected to the normal and usual utilities. No

exception is found in Section 193.075, F.S., and the proposed rule, 12D-

6.002(1)(d)1., F.A.C. reminds, "yes, this means mobile home parks and dealers as

well, who own mobile homes and the land upon which they are tied down and

connected to the normal and usual utilities."

28. Petitioner has presented thorough argument as to the invalidity of the

proposed rules and the statute, including a constitutional challenge.

Petitioner's real quarrel is with Section 193.075, F.S., which Petitioner claims

violates this Article VII, Section 1, Florida Constitution, prohibition:

. . .

(b) Motor vehicles, boats, airplanes,

trailers, trailer coaches and mobile homes, as

defined by law, shall be subject to a license

tax for their operation in the amounts and for

the purposes prescribed by law, but shall not

be subject to ad valorem taxes.

. . .

Petitioner cites Department of Environmental Regulation v. Leon County, 344

So.2d 297 (Fla. 1st DCA 1977) for the proposition that "[a]n administrative

hearing officer may rule on the constitutionality of a proposed rule or statute

[sic], subject to judicial review, if the issue is raised during the

proceedings." (Petitioner's Proposed Final Order, p. 8, filed 10/20/92).

Later, Petitioner concedes that the authority is limited to proposed rules, as

indeed it is. (Petitioner's Supplemental Memorandum of Law, filed 11/6/92.)

29. The arguments of the parties, for and against the validity of Section

193.075, F.S. are preserved for another forum. Whether Section 193.075, F.S.

withstands constitutional scrutiny under Department of Revenue v. Florida

Boater's Assn, 409 So.2d 17 (Fla. 1981), is immaterial in this proceeding.

30. In Jax Liquors, Inc. v. State of Florida, Department of Business

Regulation, Division of Alcoholic Beverages and Tobacco, 2 FALR 81-A (DOAH Final

Order entered 12/13/79), aff. Jax Liquors v. Division of Alcoholic Beverages and

Tobacco, 388 So.2d 1306 (Fla. 1st DCA 1980), the hearing officer declined to

invalidate rules that were based on a beverage law with a regulatory scheme

similar to another beverage law that had been declared unconstitutional, stating

". . . the executive branch of government, of which the DOAH is an extension, is

not empowered to make constitutional determinations on the validity of a statute

and the Hearing Officer must proceed as if the subject provision is

constitutional."

31. The rules in question do not exceed the agency's broad rulemaking

authority found in Section 213.06, F.S.:

213.06 Rules of department; circumstances

requiring emergency rules.-

* (1) The Department of Revenue is granted

authority to adopt such rules as are necessary

to carry out the intent and purposes of this

chapter and all other revenue laws

administered by the department,

amend such rules to conform to legislation>> or

department policy changes made in absence of

any legislation.

. . .

(emphasis added)

* Note: In the above quotation, language added to the statute

is within the <>>; deleted language is within the [[]].

The proposed rules do not enlarge, modify or contravene the specific provisions

of Section 193.075, F.S. nor other provisions of the law cited as implemented in

the notice of proposed rules (Respondent's exhibit #1).

32. The proposed rules are clear, free of ambiguity and remove from the

agency rather than vest in it, any discretion, unbridled or otherwise.

33. If the rules at issue are arbitrary or capricious, so also is the

statute upon which they are based. Invalidating these rules would provide no

relief to Petitioner from the strictures of which it complains.

34. Proposed rules 12D-6.001(3) and 12D-6.002(1)(d)1, and 2. F.A.C. are

not an "invalid exercise of delegated legislative authority" as defined in

Section 120.52(8), F.S., and it is, therefore,

ORDERED

The petition by Florida Manufactured Housing Association, Inc., is DENIED.

DONE and ORDERED this 30th day of November, 1992, at Tallahassee, Florida.

___________________________________

MARY CLARK

Hearing Officer

Division of Administrative Hearings

The DeSoto Building

1230 Apalachee Parkway

Tallahassee, Florida 32399-1550

[phone]

Filed with the Clerk of the

Division of Administrative Hearings

this 30th day of November, 1992.

COPIES FURNISHED:

Patrick J. Phelan, Jr., Esq.

Parker, Skelding, Labasky & Corry

Post Office Box 669

Tallahassee, FL 32302

James McAuley, Esquire

Mark Aliff, Esquire

Assistant Attorneys General

Tax Section-Capitol Building

Tallahassee, FL 32399-1550

Linda Lettera, General Counsel

Department of Revenue

204 Carlton Building

Tallahssasee, FL 32399-0100

Dr. James Zingle, Executive Director

Department of Revenue

204 Carlton Building

Tallahassee, FL 32399-0100

Liz Cloud, Chief

Bureau of Administrative Code

Room 1802, The Capitol

Tallahassee, Florida 32399-0250

Carroll Webb, Executive Director

Administrative Procedures Committee

Holland Building, Room 120

Tallahassee, Florida 32399-1300

A PARTY WHO IS ADVERSELY AFFECTED BY THIS FINAL ORDER IS ENTITLED TO JUDICIAL

REVIEW PURSUANT TO SECTION 120.68, FLORIDA STATUTES. REVIEW PROCEEDINGS ARE

GOVERNED BY THE FLORIDA RULE OF APPELLATE PROCEDURE. SUCH PROCEEDINGS ARE

COMMENCED BY FILING ONE COPY OF A NOTICE OF APPEAL WITH THE AGENCY CLERK OF THE

DIVISION OF ADMINISTRATIVE HEARINGS AND A SECOND COPY, ACCOMPANIED BY FILING

FEES PRESCRIBED BY LAW, WITH THE DISTRICT COURT OF APPEAL, FIRST DISTRICT, OR

WITH THE DISTRICT COURT OF APPEAL IN THE APPELLATE DISTRICT WHERE THE PARTY

RESIDES. THE NOTICE OF APPEAL MUST BE FILED WITHIN 30 DAYS OF RENDITION OF THE

ORDER TO BE REVIEWED.

=================================================================

DISTRICT COURT OPINION

=================================================================

IN THE DISTRICT COURT OF APPEAL

FIRST DISTRICT, STATE OF FLORIDA

FLORIDA MANUFACTURED NOT FINAL UNTIL TIME EXPIRES TO

HOUSING ASSOCIATION, INC., FILE MOTION FOR REHEARING AND

DISPOSITION THEREOF IF FILED

Appellant,

CASE NO. 92-4390

v. DOAH CASE NO. 92-1009RP

DEPARTMENT OF REVENUE,

Appellee.

____________________________/

Opinion filed September 14, 1994.

An appeal from an order of the Division of Administrative Hearings.

Jack M. Skelding, Jr, Patrick J. Phelan, Jr., and Jennifer Parker Lavia, of

Parker, Skelding, Labasky & Corry, Tallahassee, for Appellant.

Robert A. Butterworth, Attorney General, and James McAuley, and Mark T. Aliff,

Assistant Attorneys General, Tallahassee, for Appellee

PER CURIAM.

Florida Manufactured Housing Association, Inc. (FMHA) appeals a final

administrative order of the Division of Administrative Hearings which denied the

petition of FMHA to declare proposed Florida Administrative Code Rules 12D-6.001

and 12D-6.002 /1 to be invalid. FMHA argues that section 193.075, Florida

Statutes (1991), violates the prohibition against ad valorem taxation of mobile

homes set forth in article VII, section 1(b) of the Florida Constitution. FMHA

also argues that the Department of Revenue (DOR) has exceeded its rulemaking

authority and that the rules are arbitrary and capricious. We affirm.

We reject the argument that section 193.075, Florida Statutes, (1991), is

unconstitutional. Article VII, section 1(b) of the Florida Constitution

provides that "mobile homes, as defined by law, . . . shall not be subject to ad

valorem taxes." (Emphasis added). Section 193.075, as amended in 1991, takes

mobile homes which are permanently affixed to land owned by the mobile home

owner out of the definition of mobile homes for purposes of article VII, section

1(b). Cf. Nordbeck v. Wilkinson, 529 So.2d 360 (Fla. 2d DCA 1988)

We also reject the argument that the proposed rules constitute an invalid

exercise of delegated legislative authority because DOR has exceeded its

rulemaking authority and the rules are arbitrary and capricious. As noted in

the final order, the challenged rules add nothing whatsoever to the requirements

of the law, but instead fit squarely within section 193.075, Florida Statutes

(1991)

AFFIRMED.

BARFIELD, J. and JORGENSON, Associate Judged CONCUR. BENTON, J. CONCURS WITH A

WRITTEN OPINION.

BENTON, J., concurring.

I write separately to point out that Florida Administrative Code Rule 12D-

6.002(1)(d)1 and 2 have been amended on account of statutory amendments that

took effect after the administrative rule challenge proceedings under review

here had come to a close. The challenged provisions originally took effect on

February 17, 1993, in the wake of the final order under review. The final order

denied a challenge to Florida Administrative Code Rule 12D- 6.002(1)(d)1 and 2,

as proposed, a challenge predicated in part on the contention that dealers and

manufacturers should be able to treat mobile homes as inventory in certain

circumstances, despite their being "permanently affixed" to realty.

After Hearing Officer Clark entered her scholarly order denying the

petition to invalidate proposed rules, the Legislature enacted an amendment to

section 193.075, Florida Statutes (1993), effective April 29, 1993. Ch. 93-132,

6, at 763-64, Laws of Florida:

A mobile home shall be taxed as real property

if the owner off the mobile home is also the

owner of the land on which the mobile home is

permanently affixed. A mobile home shall be

considered permanently affixed if it is tied

down and connected to the normal and usual

utilities. However, a mobile home that is

permanently affixed shall not be taxed as

real property if it is being held for display

by a licensed mobile home dealer or a

licensed mobile home manufacturer and is not

rented occupied or located on property used

for mobile home occupancy. A mobile home

that is taxed as real property shall be

issued an "RP" series sticker as provided in

s. 320.0815.

s. 193.075(1), Fla. Stat. (1993)(language added by the amendment underlined).

This year saw legislative refinement of the 1993 amendment:

However, this provision does not apply to a

mobile home that is permanently affixed shall

not be taxed as real property if it is being

held for display by a licensed mobile home

dealer or a licensed mobile home manufacturer

and that is not rented or occupied, located on

property used for mobile home occupancy.

Ch. 94-353, 30, at__ , Laws of Florida, 1994 Fla. Sess. Law Serv. No. 7, p.

1805. (Additions indicated by underline; deletions by strikeout.) In response

to the legislative decision to allow dealers and manufacturers to treat mobile

homes as inventory in certain circumstances, despite their being "permanently

affixed" to realty, the Department of Revenue amended Florida Administrative

Code Rule 12D-6.002(1)(d)1 and 2, on January 11, 1994, to read:

(d) This rule subsection shall apply to

permanently affixed mobile homes which are

held for display by a licensed mobile home

dealer or a licensed mobile home

manufacturer. The mobile home is considered

tangible personal property and inventory not

subject to the property tax if the following

conditions are met:

1. It is being held strictly for resale as

tangible personal property and is not rented

or occupied; and

2. The mobile home is not used as a sales

office by the mobile home dealer or mobile

home manufacturer; and

3. The mobile home is not located on a

parcel which is in a mobile home park, mobile

home subdivision, or any other residential

lot or residential parcel[.]

This change moots any question as to the validity of the prior, superseded rule

provisions, on or after January 11 1994. The final order was clearly correct

when entered on November 30, 1992. It is perhaps worth noting, however, that

from April 29, 1993, to January 10, 1994, Florida Administrative Code Rule 12D-

6.002(1)(d)1 and 2 lacked statutory authorization under amended section

193.075(1), Florida Statutes (1993), and would, therefore, have been an

inappropriate basis for assessing real property on January 1, 1994.

ENDNOTE

1/ Proposed Rule 12D-6.001(3) and proposed Rule 12D- 6.002(1)(d)1. and 2.,

Florida Administrative Code, as published in Volume 18, Number 4 of the Florida

Administrative Weekly, January 24, 1992.