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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-6. Mobile Homes, Prefabricated Or Modular Housing Units, Pollution Control Devices, And Fee Time-Share Developments |
1(1) Mobile homes are vehicles which satisfy the following:
10(a) Manufactured upon a chassis or under carriage as an integral part thereof; and,
24(b) Without independent motive power; and,
30(c) Designed and equipped to provide living and sleeping facilities for use as a home, residence, or apartment; or designed for operation over streets and highways.
56(d) The definition of “mobile home” shall be as defined under Sections 68320.01(2) 69and 70723.003(3), F.S. 72(1989) and under paragraph 7612A-1.007(11)(a), 77F.A.C.
78(2) A prefabricated or modular housing unit or portion thereof, is a structure not manufactured upon an integral chassis or under carriage for travel over the highways, even though transported over the highways as a complete structure or portion thereof, to a site for erection or use.
125(3) “Permanently affixed.” A mobile home shall be considered “permanently affixed” if it is tied down and connected to the normal and usual utilities, and if the owner of the mobile home is also the owner of the land to which it is affixed.
169(4) The “owner” of a mobile home shall be considered the same as the owner of the land for purposes of this rule chapter if all of the owners of the mobile home are also owners of the land, either jointly or as tenants in common. This definition shall apply even though other persons, either jointly or as tenants in common, also own the land but do not own the mobile home. The owners of the realty must be able, if they convey the realty, to also convey the mobile home. In this event reference shall be made to the proportions of interests in the land and in the mobile home so owned.
282(a) Ownership of the land may be through a “cooperative,” which is that form of ownership of real property wherein legal title is vested in a corporation or other entity and the beneficial use is evidenced by an ownership interest in the cooperative association and a lease or other muniment of title or possession granted by the cooperative association as the owner of all the cooperative property.
350(b) Ownership of the land may also be in the form of an interest in a trust conferring legal or equitable title together with a present possessory right on the holder.
381(c) Where a mobile home is owned by a corporation, the owner of the mobile home shall not be considered the same as the owner of the land unless the corporation also owns the land as provided in this rule section.
422(5) The owner of the mobile home shall not be considered an owner of the land if his name does not appear on an instrument of title to the land.
452Rulemaking Authority 454195.027(1), 455213.06(1) FS. 457Law Implemented 459192.001, 460192.011, 461193.075, 462196.031, 463320.01(2), 464320.015, 465320.08(11), 466320.0815 FS. 468History–New 10-12-76, Amended 11-10-77, Formerly 12D-6.01, Amended 2-17-93.
