Fla. Admin. Code » Department of Revenue > 12D — Property Tax Oversight Program > Chapter 12D-2 — ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE
Florida Administrative Code

Fla. Admin. Code R. 12D-2.003 (2026)

Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

✓ current as of September 2026
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The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.085 FS. History–New 11-9-76, Formerly 12D-2.03.

Effective: 11/9/1976.