Ad Valorem Taxation of Government Leaseholds

Reference:
Article VII, Section 3

Summary:
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Subjects leaseholds in government owned property entered into since 1968 to ad valorem taxation. All leaseholds in government owned property entered into prior to 1968, and subsequent renewal options and extensions provided in the initial lease, shall be taxed as intangible personal property.

Sponsor:
Florida Taxation and Budget Reform Commission

Status: Removed
Made Ballot:  
Ballot Number: 7  
Election Year: 1992 




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