The 2023 Florida Statutes (including Special Session C)
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. . . See, e.g., § 193.052(2), Fla. . . .
. . . reduced them notwithstanding the taxpayer’s failure to file a return pursuant to the provision of § 193.052 . . . In this regard, § 193.052, F.S., provides that returns are required for tangible personal property and . . . Nor do the penalty provisions of § 193.972, F.S., override the provisions of § 193.052, F.S., and Rule . . . Here, those requirements would include § 193.052(1), F.S., and Rule 12D-1.004(3), F.A.C. . . . Furthermore, with the existence of § 193.052(1), F.S., and Rule 12D-1.004(3), it would be contrary to . . .
. . . that Plaintiff failed to file a tangible personal property tax return for 1985 as required by Section 193.052 . . . result of Plaintiff’s failure to file a tangible personal property tax return as required by Sections 193.052 . . .
. . . . § 193.052, Fla.Stat. (Supp. 1984). . . .
. . . Statutory References F.S. 193.052(7) Preparation and filing of returns. . . . Statutory References F.S. 193.052(7) Preparation and filing of returns. . . .
. . . . § 193.052, Fla.Stat. (Supp.1970). . . .
. . . owners of real property to file returns was eliminated by chapter 70-243, Laws of Florida, now section 193.052 . . .
. . . (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment . . .
. . . Section 193.052 contains essential provisions relating to the preparation and filing of returns. . . . Section 193.052 was added to Chapter 193 by Section 11, Chapter 70-243, Laws of Florida 1970. . . .
. . . In the enactment of Section 193.052(6), Florida Statutes (1977), the legislature may have contemplated . . .
. . . by Hun-nicutt the property owner (a utility) filed a 1974 and 1975 estimate as required by Section 193.052 . . . Section 193.052(6), Florida Statutes, provides that the Department of Revenue has the duty to “promulgate . . . There is a clear mandate in Section 193.052(6), Florida Statutes, however, that “the evaluating or assessing . . .
. . . Statutes pertaining to the filing of applications for agricultural classification of real properties: FS 193.052 . . . (F.S. 193.052(2), Florida Statutes 1973; F.S. 193.461(3)(a), Florida Statutes 1973) “(d) The 1974 legislature . . . agricultural lands unless a return is filed on or before March 1 of each year. * * * ii f “However, F.S. 193.052 . . . In the title to said Chapter the following is found: * * * * * * “ * * * amending s. 193.052(2), Florida . . .
. . . The next statutory provision pertaining to railroad companies’ property is found in Section 193.052(6 . . . The trial court has stated that' by considering Sections 193.052(6) and 193.085(4), F.S., in pari materia . . . (6), 193.085(4), F.S., Law Implemented 193.052(6), 193.085(4), F.S. . . . General Authority 193.052(6), 193.085(4), F.S., Law Implemented 193.-052(6), 193.085(4), F.S.” . . . These two Rules claim authority therefor from Chapter 193.052(6) and Chapter 193.085(4), F.S., but these . . .