Fla. Admin. Code r. 12D-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

Current as of January 1, 1970

§ 12d-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee§ 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 Next

12D-3.005 Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee.

Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History–New 12-31-80, Formerly 12D-3.05.

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