Florida Regulations > Chapter 12D-2 – Assessment of the Property of Railroads, Railroad Terminal Companies, Private Car, Freight Line and Equipment Companies by the Department of Revenue


R. 12D-2.001	Definitions
R. 12D-2.002	Assessment of Operating Property
R. 12D-2.003	Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies
R. 12D-2.004	Annual Returns of Railroads
R. 12D-2.005	Annual Return of Private Car and Freight Line and Equipment Companies
R. 12D-2.006	Determination of Assessment and Allocation of Just Value to This State
R. 12D-2.007	Apportionment of Railroad Assessment
R. 12D-2.008	Apportionment of Private Car or Freight Line and Equipment Company Assessment
R. 12D-2.010	Assessment When No Return or Incomplete Return is Made
R. 12D-2.011	Centrally Assessed Railroad and Private Carline Company Assessments

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Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
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.

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