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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F.S. 193.075 on Casetext

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: Fla. Dist. Ct. App. | Date Filed: 2022-09-14T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2020-07-29T00:53:00-07:00

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

Progressive Exp. Ins. Co. v. Schultz

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-22T23:53:00-08:00

Citation: 948 So. 2d 1027

Snippet: court approved Mr. Klausman's fee request for 193.75 hours at $400 per hour, resulting in a lodestar… than that. Mr. Schultz's attorney expended 193.75 hours, a significant amount of time, in a successful

Greentree Servicing, LLC v. Decanio

Court: Fla. Dist. Ct. App. | Date Filed: 2007-02-22T23:53:00-08:00

Citation: 948 So. 2d 1033

Snippet: on how mobile homes are to be taxed. Sections 193.075(1) and (2), Florida Statutes (2004)[1], state: …in a language similar to that found in section 193.075. Section 320.015 reads in pertinent part: (1) A…usual utilities. Moreover, as specified in section 193.075, it had no license plate attached to it, and had… court upheld the constitutionality of section 193.075 against an equal protection challenge in Zapo v

Ago

Court: Fla. Att'y Gen. | Date Filed: 2004-10-27T00:53:00-07:00

Snippet: permanently affixed thereto." Pursuant to section 193.075(1), Florida Statutes, relating to assessments, …9 Section 320.015(1), Fla. Stat. 10 And see s. 193.075(3), Fla. Stat., providing for the taxation of recreational

Zapo v. Gilreath

Court: Fla. Dist. Ct. App. | Date Filed: 2001-03-15T23:53:00-08:00

Citation: 779 So. 2d 651

Snippet: in Volusia County, Florida. Pursuant to section 193.075, Florida Statutes (1996), their mobile homes are…suit challenging the constitutionality of section 193.075. They contend that subjecting a mobile home to … permanently affixed thereto. Finally, section 193.075(1), Florida Statutes (1996) provides: A mobile ….1950). This rule requires us to construe sections 193.075(1), 320.01(2)(a) and 320.015(1) together and to…which the mobile home is permanently affixed. § 193.075(1), Fla. Stat. (1996). Appellants claim that this

Dean Witter Reynolds, Inc. v. Wood

Court: Fla. Dist. Ct. App. | Date Filed: 1996-05-31T00:53:00-07:00

Citation: 676 So. 2d 464

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

Florida Manufactured Housing Ass'n v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1994-09-14T00:00:00-07:00

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

Snippet: 6.0021 to be *627invalid. FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition…We affirm. We reject the argument that section 193.075, Florida Statutes (1991), is unconstitutional. …to ad valorem taxes.” (Emphasis added). Section 193.075, as amended in 1991, takes mobile homes which are…the law, but instead fit squarely within section 193.075, Florida Statutes (1991). AFFIRMED. BARFIELD, J

USA Financial Services, Inc. v. Steward

Court: Fla. Dist. Ct. App. | Date Filed: 1991-11-01T00:00:00-08:00

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…s lien was filed on June 27, 1989. . Section 193.075, Florida Statutes, provides, in pertinent part:

General Elec. Capital Corp. v. Sohn

Court: Fla. Dist. Ct. App. | Date Filed: 1990-08-24T00:53:00-07:00

Citation: 566 So. 2d 841

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1988-05-24T00:53:00-07:00

Snippet: property tax on the mobile home pursuant to s. 193.075, F.S., may registration be refused under s. 320.18… and does not have a current license plate, s. 193.075, F.S., creates a presumption that such a mobile… however, that the presumption set forth in s. 193.075, F.S., is rebuttable, so that the subsequent purchase…taxation.9 A review of the legislative history of s. 193.075, F.S., reveals that it was created to provide statutory…assessment purposes.10 Subsequent to the creation of s. 193.075, F.S., however, ss. 320.18 and 320.19,11 F.S.,

The Florida Bar

Court: Fla. | Date Filed: 1976-04-28T00:53:00-07:00

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: Fla. Att'y Gen. | Date Filed: 1975-02-19T23:53:00-08:00

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