Florida Regulations 12D-8.003: Possessory Interest on the Roll
Current as of: 2024 | Check for updates
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The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate assessment roll according to the nature or character of the property possessed. Stated in other terms, if the possessory interest is in real property, then the assessment shall appear on the real property assessment roll; if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible Personal Property Assessment Roll.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114, 213.05 FS. History-New 12-7-76, Formerly 12D-8.03.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114, 213.05 FS. History-New 12-7-76, Formerly 12D-8.03.
Terms Used In Florida Regulations 12D-8.003
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.