The 2023 Florida Statutes (including Special Session C)
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. . . Sections 193.075(1) and (2), Florida Statutes (2004), state: (1) A mobile home shall be taxed as real . . . be considered real or personal property and does so in a language similar to that found in section 193.075 . . . Moreover, as specified in section 193.075, it had no license plate attached to it, and had “RP” series . . . This court upheld the constitutionality of section 193.075 against an equal protection challenge in Zapo . . .
. . . Pursuant to section 193.075, Florida Statutes (1996), their mobile homes are subject to ad valorem taxation . . . Appellants brought suit challenging the constitutionality of section 193.075. . . . The constitutionality of section 193.075 was first considered in Nordbeck v. . . . Dep’t of Revenue, 642 So.2d 626, 627 (Fla. 1st DCA 1994) (“We reject the argument that section 193.075 . . . See § 193.075, Fla. Stat. (1996). As a fixture, the mobile home loses its mobile character. . . .
. . . FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition against ad valorem . . . We reject the argument that section 193.075, Florida Statutes (1991), is unconstitutional. . . . Section 193.075, as amended in 1991, takes mobile homes which are permanently affixed to land owned by . . . rules add nothing whatsoever to the requirements of the law, but instead fit squarely within section 193.075 . . . denying the petition to invalidate proposed rules, the Legislature enacted an amendment to section 193.075 . . . that is taxed as real property shall be issued an “RP” series sticker as provided in s. 320.0815. § 193.075 . . . Administrative Code Rule 12D-6.002(l)(d)l and 2 lacked statutory authorization under amended section 193.075 . . .
. . . affixed to the realty so as to be entitled to be classified and taxed as real property under section 193.075 . . . Section 193.075, Florida Statutes, provides, in pertinent part: . . .
. . . Section 193.075, Florida Statutes, states in pertinent part, Any mobile home without a current license . . .
. . . Further, pursuant to Florida Statute § 193.075, [a]ny mobile home without a current license plate properly . . . However, pursuant to Florida Statute § 193.075, a mobile home is presumed to be real property only if . . . Thus, under section 193.075, the Appellant’s mobile home must be presumed to be tangible personal property . . .