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2000 Florida Code
TITLE XXXVI BUSINESS ORGANIZATIONS
Chapter 609 Common-law Declarations Of Trust  
609.051   Shares, personal property.

609.051  Shares, personal property.--Shares, however designated, in such trusts are declared for purposes of taxation, to be personal property, and not interest in land, notwithstanding the nature of the property of which the trust shall consist unless otherwise provided in the trust instrument.

History.--s. 3, ch. 63-488.

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