The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.047

192.047 Date of filing.—

(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service or commercial mail delivery service postmark on an application for exemption, an application for special assessment classification, or a return filed by mail is considered the date of filing the application or return.

(2) When the deadline for filing an ad valorem tax application or return falls on a Saturday, Sunday, or legal holiday, the filing period shall extend through the next working day immediately following such Saturday, Sunday, or legal holiday.

History.—s. 1, ch. 78-185; s. 1, ch. 2013-72.

F.S. 192.047 on Google Scholar

F.S. 192.047 on Casetext

Amendments to 192.047

Arrestable Offenses / Crimes under Fla. Stat. 192.047

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.047.

Annotations, Discussions, Cases:

Cases from cite.case.law:

MOSES L. A. v. B. BYSTROM,, 489 So. 2d 834 (Fla. Dist. Ct. App. 1986)

. . . The taxpayers’ reliance on section 192.047(1), Florida Statutes (1979) in this regard is entirely misplaced . . . shall constitute a waiver for 1 year of the privilege herein granted for agricultural assessment. . 192.047 . . .