The 2023 Florida Statutes (including Special Session C)
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. . . The Property Appraiser’s assessment of unreturned property is governed by section 193.073(l)(b), Florida . . . That statute provides as follows: 193.073 Erroneous returns; estimate of assessment when no return filed . . . Unless and until the Property Appraiser exhausts his administrative remedies, as provided for in section 193.073 . . .
. . . before this Court, that the reassessment was a valid correction of an erroneous tax return under section 193.073 . . . Colding, 408 So.2d 594, 595 (Fla. 2d DCA 1981)(“We do not construe section 193.073 to allow correction . . .
. . . trial court found the reassessment was a permissible correction of an erroneous return under section 193.073 . . . assessed property to correct his earlier assessed value based mistakenly on the wrong figures; section 193.073 . . .
. . . Though the trial court’s final judgment relied on section 193.073, rather than section 193.092, that . . . We do not construe section 193.073 to allow correction of erroneous returns after the tax rolls have . . .