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2003 Florida Statutes
SECTION 001
Property subject to taxation.
Property subject to taxation.
196.001 Property subject to taxation.--Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:
(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
History.--s. 16, ch. 71-133.