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Fla. Stat. § 609.051 (2025)

Shares, personal property.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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609.051 Shares, personal property.—Shares, however designated, in such trusts are declared for purposes of taxation, to be personal property, and not interest in land, notwithstanding the nature of the property of which the trust shall consist unless otherwise provided in the trust instrument.
History.—s. 3, ch. 63-488.

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