2014 Florida Regulations 12D-6.004: Prefabricated or Modular Housing Units – Realty or Tangible Personal Property
Current as of: 2014 | Check for updates
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Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Implements Florida Statutes § 192.011, 320.015. History-New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.
Rulemaking Authority 195.027(1), 213.06(1) FS. Implements Florida Statutes § 192.011, 320.015. History-New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.