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.
Florida Legal Code