Fla. Admin. Code r. 12D-6.004 - Prefabricated or Modular Housing Units – Realty or Tangible Personal Property

Current as of January 1, 1970

§ 12d-6.004 - Prefabricated or Modular Housing Units – Realty or Tangible Personal Property§ 12d-6.004 - Prefabricated or Modular Housing Units – Realty or Tangible Personal Property

§ 12d-6.003 - Recreational Vehicle Type Units; Determination of Permanently Affixed § 12d-6.005 - Pollution Control Devices

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

Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011 FS. History–New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

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