Florida Administrative Code (Last Updated: April 18, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-3. Taxation Of Interests Of Non-Governmental Lessees In Property Owned By Governmental Units |
Effective on Wednesday, December 31, 1980
1Interests taxed as intangibles pursuant to subsection 812D-3.003(3), 9F.A.C., shall be valued in accordance with paragraph 1712C-2.010(1), 18F.A.C.
19Rulemaking Authority 21195.027(1), 22213.06(1) FS. 24Law Implemented 26196.001, 27196.199 FS. 29History–New 12-31-80, Formerly 12D-3.04.