Chapter 12D-51 F.A.C.CHAPTER 12D-51
STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE; GUIDELINES
12D-51.001 Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value,
Agricultural Guidelines
12D-51.002 Standard Measures of Value: Tangible Personal Property Appraisal Guidelines
12D-51.003 Florida Real Property Appraisal Guidelines
12D-51.001 Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value,
Agricultural Guidelines.
Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Sectio n
120.54, F.S., but shall not have the force and effect of rules and are to be used only to assist property appraisers in the a ssessment of
agricultural property as provided by Section 195.002, F.S. Copies of these guidelines may be obtained from the Department of
Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000.
Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 193.461, 195.032, 195.062, 213.05 FS. History–New 12-30-82,
Formerly 12D-51.01.
12D-51.002 Standard Measures of Value: Tangible Personal Property Appraisal Guidelines.
Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section
120.54, F.S., but shall not have the force and effect of rules. These guidelines are to be used only to assist property appra isers in the
assessment of tangible personal property as provided by Section 195.002, F.S. These guidelines supersede any previous tangible
personal property appraisal guidelines and are entitled:
Standard Measures of Value:
Tangible Personal Property
Appraisal Guidelines Rev. 12/97
Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000,
Tallahassee, Florida 32315-3000 and may be found on the Internet at http://dor.myflorida.com/dor/property/.
Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 195.032, 195.062, 213.05 FS. History–New 12-30-97.
12D-51.003 Florida Real Property Appraisal Guidelines.
Pursuant to Section 195.062, F.S., this rule shall give notice that these guidelines are available from the address given bel ow. These
guidelines do not have the force and effect of rules. These guidelines are entitled:
Florida Real Property Appraisal Guidelines Rev. 11/26/02.
Copies of these guidelines may be obtained from the Department of Revenue, Pro perty Tax Oversight Program, P.O. Box 3000,
Tallahassee, Florida 32315-3000 and may be found on the Internet at http://dor.myflorida.com/dor/property/.
Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 195.032, 195.062, 213.05 FS. History –New 12-30-02.