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Florida Statute 320.015 | Lawyer Caselaw & Research
F.S. 320.015 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 320.015

The 2023 Florida Statutes (including Special Session C)

Title XXIII
MOTOR VEHICLES
Chapter 320
MOTOR VEHICLE LICENSES
View Entire Chapter
F.S. 320.015
320.015 Taxation of mobile homes.
(1) A mobile home, as defined in s. 320.01(2), regardless of its actual use, shall be subject only to a license tax unless classified and taxed as real property. A mobile home is to be considered real property only when the owner of the mobile home is also the owner of the land on which the mobile home is situated and said mobile home is permanently affixed thereto. Any prefabricated or modular housing unit or portion thereof not manufactured upon an integral chassis or undercarriage for travel over the highways shall be taxed as real property once it is permanently affixed to real property. This subsection does not apply to a display home or other inventory being held for sale by a manufacturer or dealer of modular housing units.
(2) Notwithstanding the provisions of subsection (1), any mobile home classified by a seller or a lender as personal property at the time a security interest was granted therein to secure an obligation shall continue to be so classified for all purposes relating to the loan and security interest, at least as long as any part of such obligation, or any extension or renewal thereof, remains outstanding. Classification of a mobile home as personal property by a seller or a lender shall not prohibit the owner from having the mobile home classified and taxed as real property under subsection (1).
History.Former s. 13, Art IX of the State Constitution of 1885, as amended; converted to statutory law by s. 10, Art. XII of the State Constitution as revised in 1968; s. 2, ch. 70-391; s. 2, ch. 72-339; s. 3, ch. 85-155; s. 6, ch. 87-225; s. 27, ch. 2006-290.

F.S. 320.015 on Google Scholar

F.S. 320.015 on Casetext

Amendments to 320.015


Arrestable Offenses / Crimes under Fla. Stat. 320.015
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 320.015.



Annotations, Discussions, Cases:

Cases from cite.case.law:

GREENTREE SERVICING, LLC, v. J. DECANIO,, 948 So. 2d 1033 (Fla. Dist. Ct. App. 2007)

. . . Section 320.015, Florida Statutes (2004), also addresses whether a mobile home is to be considered real . . . Section 320.015 reads in pertinent part: (1) A mobile home, as defined in s. 320.01(2), regardless of . . . Once the owner permanently affixed the mobile home to his lot in accordance with section 320.015, it . . . permanently affixed to the land, it found that the members were not “owners” for purposes of section 320.015 . . . As section 320.015(2) points out, Mr. . . .

R. ZAPO R. v. GILREATH, J. L. H., 779 So. 2d 651 (Fla. Dist. Ct. App. 2001)

. . . However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides: A . . . This rule requires us to construe sections 193.075(1), 320.01(2)(a) and 320.015(1) together and to harmonize . . . The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes which are permanently . . .

USA FINANCIAL SERVICES, INC. v. M. STEWARD, 588 So. 2d 299 (Fla. Dist. Ct. App. 1991)

. . . A similar provision is found in section 320.015(1), Florida Statutes, pertaining to taxation of mobile . . . Subsection (2) of section 320.015 provides further, in part, that classification of a mobile home by . . .

In SPEIGHTS,, 131 B.R. 205 (Bankr. N.D. Fla. 1991)

. . . The mobile home has been classified and taxed as real property pursuant to the provisions of Chapter 320.015 . . .

GENERAL ELECTRIC CAPITAL CORPORATION, v. SOHN,, 566 So. 2d 841 (Fla. Dist. Ct. App. 1990)

. . . Furthermore, although appellant recognizes the language in Section 320.015(1), Florida Statutes, pertaining . . . Section 320.015(2), Florida Statutes, clearly states that such a classification applies “for all purposes . . . Section 320.015, Florida Statutes, states in pertinent part, "A mobile home ... shall be subject only . . . Section 320.015(2), Florida Statutes, states, “Notwithstanding the provisions of subsection (1), any . . .

MOORE J. v. STATE DEPARTMENT OF REVENUE, 536 So. 2d 1050 (Fla. Dist. Ct. App. 1988)

. . . See e.g., sections 320.015; 320.08(10); 320.0815, Florida Statutes (1984). . . .

NORDB CK, v. M. WILKINSON,, 529 So. 2d 360 (Fla. Dist. Ct. App. 1988)

. . . The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes which are permanently . . .

W. MIKOS, v. KING S GATE CLUB, INC., 426 So. 2d 74 (Fla. Dist. Ct. App. 1983)

. . . court further ruled that the club members were not owners of the land within the meaning of section 320.015 . . . The pertinent portion of section 320.015 reads as follows: 320.015 Taxation of mobile homes. — A mobile . . .

BARNETT BANK OF CLEARWATER, N. A. a v. J. ROMPON, P. J. A., 377 So. 2d 981 (Fla. Dist. Ct. App. 1979)

. . . .-01(l)(a); 320.01(6); 320.015; 320.02; 320.-06(l)(d), Fla.Stat. . . .