3214306, 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: 3214306

Notice of Development of Rulemaking

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 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, administration and enforcement provisions under Chapter 199, Florida Statutes 2005, to taxation of interests of non-governmental lessees of governmental property as intangible personal property.

SUBJECT:

Non-governmental leasehold interests in government property taxed as intangibles.

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:

11/22/2006 Vol. 32/47

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 196.001, 196.199, 199.023(2005), 199.032(2005), 213.05 FS.

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 eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-3.001&PDate=11/22/2006&Section=1

REFERENCE MATERIALS:

No reference(s).

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