4306817, 12D-3.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4306817

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS

Overview

RULE:

12D-3.001	Introduction
12D-3.003	Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation

PURPOSE:

The purpose of the amendments to Rules 12D-3.001 and 12D-3.003, F.A.C., is to implement the provisions of Chapter 2006-312, Laws of Florida, which repeals the annual intangible personal property tax and retains all applicable collection, administration and enforcement provisions under Chapter 199 of the 2005 Florida Statutes to taxation of interests of non-governmental lessees in governmental property as intangible personal property.

SUMMARY:

The amendment to Rule 12D-3.001, F.A.C., provides that the collection, administration and enforcement provisions under Chapter 199 of the 2005 Florida Statutes apply to leasehold interests taxed as intangibles under Section 196.199(2)(b), Florida Statutes. The amendment to Rule 12D-3.003, F.A.C., incorporates the 2005 Florida Statutes as the applicable law implemented.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.001, 196.199, 199.023(2005), 199.032(2005), 213.05 FS.

PRINT PUBLISH DATE:

6/29/2007 Vol. 33/26

COMMENTS:

From 6/29/2007 To 7/20/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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