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-2.010 (2026)

Assessment When No Return or Incomplete Return is Made

✓ current as of September 2026
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Should any railroad, railroad terminal company, private car line or freight line and equipment company fail to make complete and correct returns required herein when due, or should the return not be received, the Department shall assess the same and apply penalties in the manner provided for county property appraisers in Rule 12D-8.005, F.A.C.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072 FS. History–New 11-9-76, Formerly 12D-2.10.

Effective: 11/9/1976.