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Property Tax Rules

Property Tax Rules Published as of September 2017 Provided by the Florida Department of Revenue Property Tax Oversight PT - 111112 R. 11/2021 Chapters 12D-1 to 12D-51, Florida Administrative Code Rules OF THE STATE OF FLORIDA DEPARTMENT OF REVENUE Property TAX OVERSIGHT PROGRAM Table of Contents CHAPTER 12D-1 .. 1 GENERAL Rules CHAPTER 12D-2 .. 11 ASSESSMENT OF THE Property OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE CHAPTER 12D-3 .. 19 TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN Property OWNED BY GOVERNMENTAL UNITS CHAPTER 12D-5 .. 21 AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS CHAPTER 12D-6 .. 25 MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS CHAPTER 12D-7 .. 31 EXEMPTIONS CHAPTER 12D-8.

owner of such mineral, oil, gas or other subsurface rights. The Department prescribes Form DR-508, Application for Separate Assessment of Mineral, Oil, and Other Subsurface Rights, incorporated in Rule 12D-16.002, F.A.C., by reference. (d) Property subject to a conservation easement, qualified and designated as environmentally

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