Fla. Admin. Code r. 12D-8.003 - Possessory Interest on the Roll

Current as of January 1, 1970

§ 12d-8.003 - Possessory Interest on the Roll§ 12d-8.003 - Possessory Interest on the Roll

§ 12d-8.002 - Completion and Submission of Assessment Rolls § 12d-8.004 - Notice of Proposed Increase of Assessment From Prior Year

12D-8.003 Possessory Interest on the Roll.

The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate assessment roll according to the nature or character of the property possessed. Stated in other terms, if the possessory interest is in real property, then the assessment shall appear on the real property assessment roll; if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible Personal Property Assessment Roll.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114 FS. History–New 12-7-76, Formerly 12D-8.03.

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