(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.—Formerly s. 13, Art IX of the Constitution of 1885, as amended; converted to statutory law by s. 10, Art. XII of the 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.
Structure Florida Statutes
Chapter 320 - Motor Vehicle Licenses
320.01 - Definitions, General.
320.0104 - Legislative Intent With Respect to Implementation of Chapter.
320.011 - Administration and Enforcement; Rules.
320.015 - Taxation of Mobile Homes.
320.02 - Registration Required; Application for Registration; Forms.
320.023 - Requests to Establish Voluntary Checkoff on Motor Vehicle Registration Application.
320.03 - Registration; Duties of Tax Collectors; International Registration Plan.
320.031 - Mailing of Registration Certificates, License Plates, and Validation Stickers.
320.04 - Registration Service Charge.
320.05 - Records of the Department; Inspection Procedure; Lists and Searches; Fees.
320.055 - Registration Periods; Renewal Periods.
320.06 - Registration Certificates, License Plates, and Validation Stickers Generally.
320.0601 - Lease and Rental Car Companies; Identification of Vehicles as For-Hire.
320.0605 - Certificate of Registration; Possession Required; Exception.
320.0607 - Replacement License Plates, Validation Decal, or Mobile Home Sticker.
320.0609 - Transfer and Exchange of Registration License Plates; Transfer Fee.
320.0655 - Permanent License Plates for Governmental Entities and Volunteer Fire Departments.
320.0657 - Permanent Registration; Fleet License Plates.
320.0659 - Permanent Registration of Trailer for Hire and Semitrailers.
320.07 - Expiration of Registration; Renewal Required; Penalties.
320.0705 - Semiannual Registration or Renewal for Certain Vehicles.
320.0706 - Display of License Plates on Trucks.
320.071 - Advance Registration Renewal; Procedures.
320.0715 - International Registration Plan; Motor Carrier Services; Permits; Retention of Records.
320.072 - Additional Fee Imposed on Certain Motor Vehicle Registration Transactions.
320.08001 - Electric Vehicles; License Tax.
320.0801 - Additional License Tax on Certain Vehicles.
320.08015 - License Tax Surcharge.
320.0802 - Surcharge on License Tax.
320.0803 - Moped License Plates.
320.08035 - Persons Who Have Disabilities; Reduced Dimension License Plate.
320.0804 - Surcharge on License Tax.
320.08046 - Juvenile Programs Surcharge on License Tax.
320.08047 - Voluntary Contribution for Organ and Tissue Donor Education.
320.08048 - Sample License Plates.
320.0805 - Personalized Prestige License Plates.
320.08053 - Establishment of Specialty License Plates.
320.08056 - Specialty License Plates.
320.08058 - Specialty License Plates.
320.08062 - Audits and Attestations Required; Annual Use Fees of Specialty License Plates.
320.08068 - Motorcycle Specialty License Plates.
320.0807 - Special License Plates for Governor and Federal and State Legislators.
320.081 - Collection and Distribution of Annual License Tax Imposed on the Following Type Units.
320.0821 - Wrecker License Plates.
320.083 - Amateur Radio Operators; Special License Plates; Fees.
320.084 - Free Motor Vehicle License Plate to Certain Disabled Veterans.
320.0841 - Free Motor Vehicle License Plates to Members of Seminole and Miccosukee Indian Tribes.
320.0842 - Free Motor Vehicle License Plates to Veterans Who Use Wheelchairs.
320.0845 - License Plates for Members of Paralyzed Veterans of America.
320.0846 - Free Motor Vehicle License Plates to Active Members of the Florida National Guard.
320.0847 - Mini Truck and Low-Speed Vehicle License Plates.
320.0863 - Custom Vehicles and Street Rods; Registration and License Plates.
320.087 - Intercity Buses Operated in Interstate Commerce; Tax.
320.0875 - Purple Heart Special Motorcycle License Plate.
320.0891 - u.s. Paratroopers License Plate.
320.0893 - Motor Vehicle License Plates to Recipients of the Medal of Honor.
320.0894 - Motor Vehicle License Plates to Gold Star Family Members.
320.0898 - Emergency Service Special Registration Plates; Fee; Penalty.
320.091 - Vehicles Held in Trust; License Plates.
320.102 - Marine Boat Trailers Owned by Nonprofit Organizations; Exemptions.
320.105 - Golf Carts and Utility Vehicles; Exemption.
320.13 - Dealer and Manufacturer License Plates and Alternative Method of Registration.
320.1316 - Failure to Surrender Vehicle or Vessel.
320.1325 - Registration Required for the Temporarily Employed.
320.133 - Transporter License Plates.
320.14 - Fractional License Tax.
320.15 - Refund of License Tax.
320.17 - Classification of Vehicles and Mobile Homes and Assessment of License Tax by Department.
320.18 - Withholding Registration.
320.19 - Tax Lien; Enforcement.
320.20 - Disposition of License Tax Moneys.
320.203 - Disposition of Biennial License Tax Moneys.
320.23 - Taxes Declared Compensatory.
320.261 - Attaching Registration License Plate Not Assigned Unlawful; Penalty.
320.27 - Motor Vehicle Dealers.
320.271 - Used Cars; Removal of Registration License Plates.
320.273 - Reinstatement of License of Motor Vehicle Dealers.
320.275 - Automobile Dealers Industry Advisory Board.
320.28 - Nonresident Dealers in Secondhand Motor Vehicles, Recreational Vehicles, or Mobile Homes.
320.30 - Penalty for Violating S. 320.28.
320.31 - Definitions Covering Ss. 320.28 and 320.30.
320.3201 - Legislative Intent.
320.3203 - Requirement for a Written Manufacturer/dealer Agreement; Area of Sales Responsibility.
320.3205 - Termination, Cancellation, and Nonrenewal of a Manufacturer/dealer Agreement.
320.3206 - Transfer of Ownership; Family Succession.
320.3207 - Warranty Obligations.
320.3208 - Inspection and Rejection by the Dealer.
320.3209 - Coercion of Dealer Prohibited.
320.3210 - Civil Dispute Resolution; Mediation; Relief.
320.37 - Registration Not to Apply to Nonresidents.
320.371 - Registration Not to Apply to Certain Manufacturers and Others.
320.38 - When Nonresident Exemption Not Allowed.
320.39 - Reciprocal Agreements for Nonresident Exemption.
320.405 - International Registration Plan; Inspection of Records; Hearings.
320.406 - Estimate of Amount of Tax Due and Unpaid.
320.407 - Suits for Collection of Unpaid Taxes, Penalties, and Interest.
320.408 - Departmental Warrant for Collection of Unpaid Taxes and Penalties Due From Motor Carriers.
320.409 - Tax Lien on Property.
320.411 - Officer’s Sale of Property or Franchise.
320.412 - Department to Furnish Certificate of Liens.
320.413 - Discontinuance or Transfer of Business; Change of Address.
320.414 - Restraining and Enjoining Violation.
320.415 - Authority to Inspect Vehicles and Seize Property.
320.416 - Cooperation of Other State Agencies in Administration of Law.
320.417 - Foreclosure of Liens.
320.51 - Farm Tractors and Farm Trailers Exempt.
320.525 - Port Vehicles and Equipment; Definition; Exemption.
320.535 - Airport Vehicles and Equipment; Definition; Exemption.
320.57 - Penalties for Violations of This Chapter.
320.58 - License Inspectors; Powers, Appointment.
320.60 - Definitions for Ss. 320.61-320.70.
320.61 - Licenses Required of Motor Vehicle Manufacturers, Distributors, Importers, Etc.
320.615 - Agent for Service of Process.
320.62 - Licenses; Amount; Disposition of Proceeds.
320.63 - Application for License; Contents.
320.64 - Denial, Suspension, or Revocation of License; Grounds.
320.6403 - Distributor Agreements; Obligations of Manufacturer and Importer.
320.6405 - Franchise Agreements; Obligations of Manufacturer and Its Agent.
320.6407 - Recall Notices Under Franchise Agreements; Compensation.
320.6412 - Franchise Termination Based on Fraud; Standard of Proof.
320.6415 - Changes in Plan or System of Distribution.
320.642 - Dealer Licenses in Areas Previously Served; Procedure.
320.643 - Transfer, Assignment, or Sale of Franchise Agreements.
320.644 - Change of Executive Management Control; Objection by Licensee; Procedure.
320.645 - Restriction Upon Ownership of Dealership by Licensee.
320.646 - Consumer Data Protection.
320.664 - Reinstatement of License.
320.67 - Inspection of Books or Other Documents of Licensee.
320.68 - Revocation of License Held by Firms or Corporations.
320.696 - Warranty Responsibility.
320.6975 - Procedures and Remedies Applicable to Distributor Agreements.
320.698 - Civil Fines; Procedure.
320.699 - Administrative Hearings and Adjudications; Procedure.
320.70 - Penalties for Violation.
320.701 - Applicability of Ch. 84-69.
320.71 - Nonresident Motor Vehicle, Mobile Home, or Recreational Vehicle Dealer’s License.
320.77 - License Required of Mobile Home Dealers.
320.771 - License Required of Recreational Vehicle Dealers.
320.781 - Mobile Home and Recreational Vehicle Protection Trust Fund.
320.822 - Definitions; Ss. 320.822-320.862.
320.8225 - Mobile Home and Recreational Vehicle Manufacturer, Distributor, and Importer License.
320.823 - Establishment of Uniform Mobile Home Standards.
320.8231 - Establishment of Uniform Standards for Recreational Vehicle-Type Units and Park Trailers.
320.824 - Changes and Modifications of Standards.
320.8245 - Limitation of Alteration or Modification to Mobile Homes or Recreational Vehicles.
320.8249 - Mobile Home Installers License.
320.8251 - Mobile Home Installation Products; Product Approval.
320.8255 - Mobile Home Inspection.
320.827 - Label; Procedures for Issuance; Certification; Requirements.
320.833 - Retention, Destruction, and Reproduction of Records; Electronic Retention.
320.8335 - Disclosure of Manner Used in Determining Length of Mobile Homes.
320.835 - Mobile Home and Recreational Vehicle Warranties.
320.836 - Presenting Warranty Claim.
320.839 - Cumulative Remedies.
320.861 - Investigations; Subpoenas and Other Process; Oaths; Rules.
320.862 - Revocation of License Held by Firms or Corporations.
320.865 - Maintenance of Records by the Department.