12D-3.005. Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

Effective on Wednesday, December 31, 1980

1Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation.

26Rulemaking Authority 28195.027(1), 29213.06(1) FS. 31Law Implemented 33196.001, 34196.199, 35196.023 FS. History–New 12-31-80, Formerly 12D-3.05.

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