Relating to: recording and taxation of real property containing a building, improvement, or fixture and consisting of no land. (FE)

AB 831 creates a new system for recording and taxing buildings, improvements, or fixtures that exist without underlying land ownership (e.g., structures on leased property or in parking lots). It requires owners to file declarations of ownership interest with the county register of deeds, which must then be verified by assessors before creating separate tax parcels for these properties. The bill amends statutes to mandate that assessors enter these non-land parcels on tax rolls and ensures descriptions meet specific legal standards for identification. This directly affects property owners of such structures and county tax assessors who must implement these new recording and valuation procedures. The changes apply to properties assessed as real property under Section 70.17(3), excluding certain exempt land types.