1. (1) This rule subsection shall apply to a recreational vehicle type unit described in Section 320.01(1), F.S., which is tied down, or when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed without material or substantial injury to the recreational vehicle type unit. In such case, the recreational vehicle type unit shall be considered permanently affixed or attached. Except when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed without material or substantial injury to the recreational vehicle type unit, the realty, or both, the intent of the owner is determinative of whether the recreational vehicle type unit is permanently attached. The intention of the owner to make a permanent affixation of a recreational vehicle type unit may be determined by either:

   1. (a) The owner making the application for an “RP” series license sticker in which the owner of the recreational vehicle type unit states:

      1. That the unit is affixed to the land; and,

      2. That it is his intention that the unit will remain affixed to the land permanently.

   2. (b) The property appraiser making an inspection of the recreational vehicle type unit and inferring from the facts the intention of the owner to permanently affix the unit to the land. Facts upon which the owner’s intention may be based are:

      1. The structure and mode of the affixation of the unit to realty;

      2. The purpose and use for which the affixation has been made,

      a. Whether the affixation, annexation or attachment was made in compliance with a building code or ordinance which would diminish the indication of the intent of the owner,

      b. Whether the affixation, annexation or attachment was made to obtain utility services, etc.

2. (2) A recreational vehicle type unit shall be assessed as real property only when the recreational vehicle type unit is permanently affixed to the real property upon which it is situated on January 1 of the year in which the assessment is made and the owner of the recreational vehicle type unit is also the owner of the real property upon which the recreational vehicle type unit is situated. This subsection shall apply regardless of the series under which the recreational vehicle type unit may be licensed pursuant to Chapter 320, F.S. However, a recreational vehicle type unit that is taxed as real property is required to be issued an “RP” series sticker as provided in Section 320.0815, F.S.
3. (3) A recreational vehicle type unit may be considered to be personal property when it does not have a current license plate properly affixed as provided in Section 320.08(9), (10), 320.015 or 320.0815, F.S.
4. (4) The removal of the axles and other running gear, tow bar and other similar equipment from a recreational vehicle type unit is not prerequisite to the assessment of recreational vehicle type unit as a part of the land to which it is permanently affixed, annexed, or attached if other physical facts of affixation, annexation, or attachment are present.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075 FS. History–New 10-12-76, Formerly 12D-6.03, Amended 5-13-92.