Notice: 1300399
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Property Tax Oversight Program
Chapter: TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS

VIEW NOTICE

Overview

RULE:
12D-3.003   Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation
RULE EFFECTIVE DATE: 12/31/1980
HISTORY NOTES: Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199, 199.023, 199.032, 213.05 FS. History–New 12-31-80, Formerly 12D-3.03.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://www.flrules.org/gateway/ruleno.asp?id=12D-3.003&Section=0
REFERENCE MATERIALS: No reference(s).