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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XXXVI
BUSINESS ORGANIZATIONS
Chapter 609
COMMON-LAW DECLARATIONS OF TRUST
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F.S. 609.051
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.