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2017 Florida Statutes
TITLE XIV - TAXATION AND FINANCE
Chapter 196 - EXEMPTION
196.001 - Property subject to taxation.
Universal Citation: FL Stat § 196.001 (2017)
196.001 Property subject to taxation.—Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:
(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
History.—s. 16, ch. 71-133.
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