The Florida Senate

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.