Statutes, codes, and regulations
Florida Administrative Code
Department 12 - DEPARTMENT OF REVENUEDivision 12D - Property Tax Oversight Program
Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
Section 12D-6.004 - Prefabricated or Modular Housing Units - Realty or Tangible Personal Property

Fla. Admin. Code R. 12D-6.004

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

Fla. Admin. Code Ann. R. 12D-6.004

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS.

New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.