 |
Florida Administrative Code (Last Updated: November 11, 2024) |
 |
12. Department of Revenue |
|
12D. Property Tax Oversight Program |
|
12D-13. Tax Collectors Rules And Regulations |
1(1) When property owned by a governmental unit is leased to a non-governmental lessee and is not exempt from taxation, the tax must be assessed to the lessee.
29(2) If no rental payments are due pursuant to the agreement creating the leasehold estate, or if the property meets the requirements of Section 53196.199(7), F.S., 55the leasehold estate must be taxed as real property.
64(3) Taxes relating to government property, levied on a leasehold that is taxed as real property under Section 82196.199(2)(b), F.S., 84must be paid by the lessee. If such taxes are not paid, the delinquent taxes become a lien on the leasehold and may be collected and enforced under the provisions of Sections 116197.412 117and 118197.413, F.S.
120(4) If rental payments are due, the leasehold estate shall be taxed as intangible personal property under Chapter 199, F.S., and delinquencies shall be processed as in the case of other intangible personal property.
154Rulemaking Authority 156195.027(1), 157213.06(1) FS. 159Law Implemented 161196.199, 162197.412, 163197.413, 164197.432 FS. 166History–New 6-18-85, Formerly 12D-13.46, Amended 1-11-94, 4-5-16.
