Florida Administrative Code (Last Updated: April 18, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-2. Assessment Of The Property Of Railroads, Railroad Terminal Companies, Private Car, Freight Line And Equipment Companies By The Department Of Revenue |
Effective on Tuesday, November 9, 1976
1The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state.
45Rulemaking Authority 47195.027(1), 48213.06(1) FS. 50Law Implemented 52193.085 FS. 54History–New 11-9-76, Formerly 12D-2.03.