12D-8.003, F.A.C.
12D-8.003. Possessory Interest on the Roll
Cite as Fla. Admin. Code r. 12D-8.003
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.