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The Florida Statutes
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The 2000 Florida Statutes

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Section 196.001, Florida Statutes 2000
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.
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