Florida Statute 320.015 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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F.S. 320.015

320.015 Taxation of mobile homes.—

(1) A mobile home, as defined in s. 320.01(2), regardless of its actual use, shall be subject only to a license tax unless classified and taxed as real property. A mobile home is to be considered real property only when the owner of the mobile home is also the owner of the land on which the mobile home is situated and said mobile home is permanently affixed thereto. Any prefabricated or modular housing unit or portion thereof not manufactured upon an integral chassis or undercarriage for travel over the highways shall be taxed as real property once it is permanently affixed to real property. This subsection does not apply to a display home or other inventory being held for sale by a manufacturer or dealer of modular housing units.

(2) Notwithstanding the provisions of subsection (1), any mobile home classified by a seller or a lender as personal property at the time a security interest was granted therein to secure an obligation shall continue to be so classified for all purposes relating to the loan and security interest, at least as long as any part of such obligation, or any extension or renewal thereof, remains outstanding. Classification of a mobile home as personal property by a seller or a lender shall not prohibit the owner from having the mobile home classified and taxed as real property under subsection (1).

History.—Former s. 13, Art IX of the State Constitution of 1885, as amended; converted to statutory law by s. 10, Art. XII of the State Constitution as revised in 1968; s. 2, ch. 70-391; s. 2, ch. 72-339; s. 3, ch. 85-155; s. 6, ch. 87-225; s. 27, ch. 2006-290.

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Amendments to 320.015

Annotations, Discussions, Cases:

Cases Citing Statute 320.015

Total Results: 13

Mikos v. King's Gate Club, Inc.

426 So. 2d 74

District Court of Appeal of Florida | Filed: Feb 4, 1983 | Docket: 1683701

Cited 12 times | Published

not owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that

Zapo v. Gilreath

779 So. 2d 651, 2001 WL 256189

District Court of Appeal of Florida | Filed: Mar 16, 2001 | Docket: 1521076

Cited 3 times | Published

1(b). However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides:

General Elec. Capital Corp. v. Sohn

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

District Court of Appeal of Florida | Filed: Aug 24, 1990 | Docket: 1529195

Cited 3 times | Published

although appellant recognizes the language in Section 320.015(1), Florida Statutes,[1] pertaining to the

Nordbeck v. Wilkinson

529 So. 2d 360, 1988 WL 82674

District Court of Appeal of Florida | Filed: Aug 10, 1988 | Docket: 1440923

Cited 3 times | Published

"as defined by law." The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes

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

District Court of Appeal of Florida | Filed: Sep 14, 2022 | Docket: 65346490

Published

21st Mortgage draws our attention to Section 320.015(2), Florida Statutes (“Taxation of mobile homes”)

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

District Court of Appeal of Florida | Filed: Jul 29, 2020 | Docket: 17391450

Published

debt remains outstanding. § 320.015(1), (2), Fla. Stat. (2013). Section 320.015 provides as follows:

Greentree Servicing, LLC v. Decanio

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

District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816

Published

presumed to be tangible personal property. Section 320.015, Florida Statutes (2004), also addresses whether

Ago

Florida Attorney General Reports | Filed: Oct 27, 2004 | Docket: 3258481

Published

is classified and taxed as real property.9 Section 320.015(1), Florida Statutes, provides that a mobile

USA Financial Services, Inc. v. Steward

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

District Court of Appeal of Florida | Filed: Nov 1, 1991 | Docket: 64662710

Published

the realty.” A similar provision is found in section 320.015(1), Florida Statutes, pertaining to taxation

Ago

Florida Attorney General Reports | Filed: Oct 14, 1982 | Docket: 3257456

Published

realty or personalty in any particular case. Section 320.015, F.S., provides in pertinent part that `[a]

Ago

Florida Attorney General Reports | Filed: Jun 3, 1975 | Docket: 3257011

Published

valorem taxation. . . . (Emphasis supplied.) Section 320.015, F.S., provides in pertinent part as follows:

Ago

Florida Attorney General Reports | Filed: May 13, 1974 | Docket: 3257143

Published

the real property roll the following year. Section 320.015, F.S., expressly provides that mobile homes

Ago

Florida Attorney General Reports | Filed: Apr 26, 1974 | Docket: 3258742

Published

real property. . . ." (Emphasis supplied.) Section 320.015, F.S. 1971, was amended by s. 2, Ch. 72-339