12D-6.004, F.A.C.
12D-6.004. Prefabricated or Modular Housing Units - Realty or Tangible Personal Property
Last amended: 1998Year: 2026Length: 21 wordsOfficial source Cite as Fla. Admin. Code r. 12D-6.004
Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.