Florida Statute 193.075 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.075

193.075 Mobile homes and recreational vehicles.—

(1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed. A mobile home shall be considered permanently affixed if it is tied down and connected to the normal and usual utilities. However, this provision does not apply to a mobile home, or any appurtenance thereto, that is being held for display by a licensed mobile home dealer or a licensed mobile home manufacturer and that is not rented or occupied. A mobile home that is taxed as real property shall be issued an “RP” series sticker as provided in s. 320.0815.

(2) A mobile home that is not taxed as real property shall have a current license plate properly affixed as provided in s. 320.08(11). Any such mobile home without a current license plate properly affixed shall be presumed to be tangible personal property.

(3) A recreational vehicle shall be taxed as real property if the owner of the recreational vehicle is also the owner of the land on which the vehicle is permanently affixed. A recreational vehicle shall be considered permanently affixed if it is connected to the normal and usual utilities and if it is tied down or it is attached or affixed in such a way that it cannot be removed without material or substantial damage to the recreational vehicle. Except when the mode of attachment or affixation is such that the recreational vehicle cannot be removed without material or substantial damage to the recreational vehicle or the real property, the intent of the owner to make the recreational vehicle permanently affixed shall be determinative. A recreational vehicle that is taxed as real property must be issued an “RP” series sticker as provided in s. 320.0815.

(4) A recreational vehicle that is not taxed as real property must have a current license plate properly affixed as provided in s. 320.08(9). Any such recreational vehicle without a current license plate properly affixed is presumed to be tangible personal property.

History.—s. 2, ch. 74-234; s. 10, ch. 88-216; s. 1, ch. 91-241; s. 6, ch. 93-132; s. 30, ch. 94-353; s. 3, ch. 95-404; s. 1, ch. 98-139.

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Amendments to 193.075

Arrestable Offenses / Crimes under Fla. Stat. 193.075

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.075.

Annotations, Discussions, Cases:

Cases Citing Statute 193.075

Total Results: 13

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortgage Corp., Meri L. Harrell Curtis R. Harrell

Court: District Court of Appeal of Florida | Date Filed: 2022-09-14

Snippet: permanent accession to the realty.”); see also § 193.075(1), Fla. Stat. (“A mobile home shall be considered

ARK REAL ESTATE SERVICES, INC. v. 21ST MORTGAGE CORPORATION

Court: District Court of Appeal of Florida | Date Filed: 2020-07-29

Snippet: which the mobile home is permanently affixed.” § 193.075(1), Fla. Stat. (2013). Although a mobile home may

Greentree Servicing, LLC v. Decanio

Court: District Court of Appeal of Florida | Date Filed: 2007-02-23

Citation: 948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742

Snippet: on how mobile homes are to be taxed. Sections 193.075(1) and (2), Florida Statutes (2004)[1], state:

Progressive Exp. Ins. Co. v. Schultz

Court: District Court of Appeal of Florida | Date Filed: 2007-02-23

Citation: 948 So. 2d 1027, 2007 WL 542702

Snippet: county court approved Mr. Klausman's fee request for 193.75 hours at $400 per hour, resulting in a lodestar

Ago

Court: Florida Attorney General Reports | Date Filed: 2004-10-27

Snippet: permanently affixed thereto." Pursuant to section 193.075(1), Florida Statutes, relating to assessments,

Zapo v. Gilreath

Court: District Court of Appeal of Florida | Date Filed: 2001-03-16

Citation: 779 So. 2d 651, 2001 WL 256189

Snippet: in Volusia County, Florida. Pursuant to section 193.075, Florida Statutes (1996), their mobile homes are

Dean Witter Reynolds, Inc. v. Wood

Court: District Court of Appeal of Florida | Date Filed: 1996-05-31

Citation: 676 So. 2d 464, 1996 Fla. App. LEXIS 5540, 1996 WL 283695

Snippet: section 682.13(c) and 682.14(1)(b) granting Wood $128,193.75 for attorney's fees, $6,250.65 for costs, and interest

Florida Manufactured Housing Ass'n v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1994-09-14

Citation: 642 So. 2d 626, 1994 Fla. App. LEXIS 8833, 1994 WL 497280

Snippet: 0021 to be *627invalid. FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition

USA Financial Services, Inc. v. Steward

Court: District Court of Appeal of Florida | Date Filed: 1991-11-01

Citation: 588 So. 2d 299, 1991 Fla. App. LEXIS 10945, 1991 WL 224955

Snippet: classified and taxed as real property under section 193.075, Florida Statutes, can serve to extinguish an otherwise

General Elec. Capital Corp. v. Sohn

Court: District Court of Appeal of Florida | Date Filed: 1990-08-24

Citation: 566 So. 2d 841, 1990 Fla. App. LEXIS 6462, 1990 WL 123116

Snippet: together with the lot as real estate. Section 193.075, Florida Statutes, states in pertinent part, Any

Ago

Court: Florida Attorney General Reports | Date Filed: 1988-05-24

Snippet: property tax on the mobile home pursuant to s. 193.075, F.S., may registration be refused under s. 320

The Florida Bar

Court: Supreme Court of Florida | Date Filed: 1976-04-28

Citation: 332 So. 2d 13

Snippet: Hundred Ninety-Three Dollars and Seventy-Five Cents ($193.75) are hereby taxed against Respondent to be paid

Ago

Court: Florida Attorney General Reports | Date Filed: 1975-02-20

Snippet: pursuant to s. 2, Ch. 74-234, Laws of Florida [s. 193.075, F.S. (1974 Supp.)]. Your question is answered