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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-51. Standard Assessment Procedures And Standard Measures Of Value; Guidelines |
1Pursuant to Section 4195.062, F.S., 6these guidelines are adopted in general conformity with the procedures set forth in Section 20120.54, F.S., 22but shall not have the force and effect of rules. These guidelines are to be used only to assist property appraisers in the assessment of tangible personal property as provided by Section 54195.002, F.S. 56These guidelines supersede any previous tangible personal property appraisal guidelines and are entitled:
69Standard Measures of Value:
73Tangible Personal Property
76Appraisal Guidelines Rev. 12/97
80Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000 and may be found on the Internet at 110http://dor.myflorida.com/dor/property/.
111Rulemaking Authority 113195.027(1), 114195.032, 115213.06(1) FS. 117Law Implemented 119195.032, 120195.062, 121213.05 FS. 123History–New 12-30-97.
