Rule: 12D-13.046 Prev   Up   Next

Rule Title: Taxation of Governmental Property Under Lease to Non-Governmental Lessee
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Property Tax Oversight Program
Chapter: TAX COLLECTORS RULES AND REGULATIONS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 4/5/2016
History Notes: Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.199, 197.412, 197.413, 197.432 FS. History–New 6-18-85, Formerly 12D-13.46, Amended 1-11-94, 4-5-16.
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-13.046
Taxation of Governmental Property Under Lease to Non-Governmental Lessee 17331104 Effective:
04/05/2016
View Text Final
12D-13.046
Taxation of Governmental Property Under Lease to Non-Governmental Lessee 1311845 Effective:
01/11/1994