12D-6.004. Prefabricated or Modular Housing Units - Realty or Tangible Personal Property

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.

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