Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS
Section 12D-3.004 - Method of Valuing Interests Taxed as Intangibles

Fla. Admin. Code R. 12D-3.004

Download
PDF
Current through Reg. 50, No. 253; December 31, 2024
Section 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.

Fla. Admin. Code Ann. R. 12D-3.004

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS.

New 12-31-80, Formerly 12D-3.04.

New 12-31-80, Formerly 12D-3.04.