Florida Administrative Code (Last Updated: September 2, 2024) |
12. Department of Revenue |
12D. Property Tax Oversight Program |
12D-6. Mobile Homes, Prefabricated Or Modular Housing Units, Pollution Control Devices, And Fee Time-Share Developments |
Effective on Thursday, December 31, 1998
1Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.
22Rulemaking Authority 24195.027(1), 25213.06(1) FS. 27Law Implemented 29192.011, 30320.015 FS. 32History–New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.