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    Add to MyFLRules Favorites
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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):

VIEW_RULE 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).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12D-3.003
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
View Text Proposed
12D-3.001
......
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
View Text Development
12D-3.001
......
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
View Text Final
12D-3.003
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