Florida Regulations 12D-6.004: Prefabricated or Modular Housing Units – Realty or Tangible Personal Property
Current as of: 2024 | 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 Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History-New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History-New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.
Terms Used In Florida Regulations 12D-6.004
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.