Florida Statute 320.015 | Lawyer Caselaw & Research

The 2024 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.

F.S. 320.015 on Google Scholar

F.S. 320.015 on Casetext

Amendments to 320.015

Arrestable Offenses / Crimes under Fla. Stat. 320.015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.015.

Annotations, Discussions, Cases:

Cases Citing Statute 320.015

Total Results: 17

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: 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

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

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

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

Ago

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

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

Zapo v. Gilreath

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

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

Snippet: However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides: A mobile

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

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

Moore v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1988-09-13

Citation: 536 So. 2d 1050, 13 Fla. L. Weekly 2133, 1988 Fla. App. LEXIS 4046

Snippet: licensing of mobile homes. See e.g., sections 320.015; 320.08(10); 320.0815, Florida Statutes (1984)

Nordbeck v. Wilkinson

Court: District Court of Appeal of Florida | Date Filed: 1988-08-10

Citation: 529 So. 2d 360, 1988 WL 82674

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

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

Snippet: issued to evidence payment thereof," (e.s.) and s. 320.015(1), F.S., which provides, in pertinent part, as

Mikos v. King's Gate Club, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1983-02-04

Citation: 426 So. 2d 74

Snippet: owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that

Ago

Court: Florida Attorney General Reports | Date Filed: 1982-10-14

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

Barnett Bank of Clearwater, NA v. Rompon

Court: District Court of Appeal of Florida | Date Filed: 1979-11-07

Citation: 377 So. 2d 981, 28 U.C.C. Rep. Serv. (West) 238

Snippet: by the Department. §§ 320.01(1)(a); 320.01(6); 320.015; 320.02; 320.06(1)(d), Fla. Stat. At the time appellant