R. 12D-3.001 Introduction
R. 12D-3.002 Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation
R. 12D-3.003 Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation
R. 12D-3.004 Method of Valuing Interests Taxed as Intangibles
R. 12D-3.005 Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee
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Terms Used In Florida Regulations > Chapter 12D-3 - Taxation of Interests of Non-Governmental Lessees in Property Owned by Governmental Units

  • 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.