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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-2. Assessment Of The Property Of Railroads, Railroad Terminal Companies, Private Car, Freight Line And Equipment Companies By The Department Of Revenue |
1(1) It shall be the duty of all private car line and freight line and equipment companies operating rolling stock in Florida to return annually for taxation, on or before April 1, the average number of their cars which are normally and usually located in this state. The return shall be in such form as the Department may prescribe, showing such of the following facts as the Department may require, in the form and at the time prescribed by it:
81(a) History and corporate information,
86(b) Name and address of principal officers,
93(c) Car description and cost data, including:
1001. Year acquired.
1032. Car identification number and initials.
1093. Number of cars owned or leased.
1164. Type of car.
1205. Original cost to present owner.
1266. Cost of additions and betterments, special equipment, racks, protective equipment, or any other additions to cars since their purchase.
1467. Estimate of depreciation.
1508. Book value.
1539. Total miles traveled everywhere, both loaded and empty, during calendar year just preceding date of filing.
17010. Total miles traveled in Florida, both loaded and empty, during calendar year just preceding date of filing.
188(d) A notarized certification of execution and verification signed by an officer or authorized representative of the reporting company.
207(2) The failure to file a return or the late or incomplete filing of a return shall subject the private car and freight line and equipment company to the penalties provided in Section 240193.072, F.S. 242The Department may waive or reduce penalties in the same manner as provided for property appraisers under Section 260193.072(4), F.S.
262Rulemaking Authority 264193.052(6), 265195.027(1), 266213.06(1) FS. 268Law Implemented 270193.062, 271193.072, 272193.085 FS. 274History–New 11-9-76, Formerly 12D-2.05.
