Rule: 12D-3.003 Prev Up Next
| Rule Title: Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Property Tax Oversight Program | ||
| Chapter: | TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 10/2/2007 |
| History Notes: | Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented s. 9. Chapter 2006-312, L.O.F., 196.001, 196.199, 199.023 (2005), 199.032 (2005) FS. History–New 12-31-80, Formerly 12D-3.03, Amended 10-2-07. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation | 4647190 |
Effective: 10/02/2007 |
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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 .... | 4306817 |
6/29/2007 Vol. 33/26 |
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The purpose of the amendment to Rule 12D-3.001, 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, .... | 3214306 |
11/22/2006 Vol. 32/47 |
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Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation | 1300399 |
Effective: 12/31/1980 |
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