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2003 Florida Statutes

Title XXXVI BUSINESS ORGANIZATIONS
Chapter 609 COMMON-LAW DECLARATIONS OF TRUST Entire Chapter
SECTION 051
Shares, personal property.
Section 609.051, Florida Statutes 2003

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.