Fla. Admin. Code r. 12D-3.004 - Method of Valuing Interests Taxed as Intangibles

Current as of January 1, 1970

§ 12d-3.004 - Method of Valuing Interests Taxed as Intangibles§ 12d-3.004 - Method of Valuing Interests Taxed as Intangibles

§ 12d-3.003 - Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation § 12d-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

12D-3.004 Method of Valuing Interests Taxed as Intangibles.

Interests taxed as intangibles pursuant to subsection 12D-3.003(3), F.A.C., shall be valued in accordance with paragraph 12C-2.010(1), F.A.C.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History–New 12-31-80, Formerly 12D-3.04.

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