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The Florida Senate

2007 Florida Statutes

Section 609.051, Florida Statutes 2007

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.