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Florida Administrative Code (Last Updated: November 11, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-3. Taxation Of Interests Of Non-Governmental Lessees In Property Owned By Governmental Units |
| 12D-3.001. Introduction |
| 12D-3.002. Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation |
| 12D-3.003. Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation |
| 12D-3.004. Method of Valuing Interests Taxed as Intangibles |
| 12D-3.005. Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee |