The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.052

193.052 Preparation and serving of returns.—

(1) The following returns shall be filed:

(a) Tangible personal property; and

(b) Property specifically required to be returned by other provisions in this title.

(2) No return shall be required for real property the ownership of which is reflected in instruments recorded in the public records of the county in which the property is located, unless otherwise required in this title. In order for land to be considered for agricultural classification under s. 193.461 or high-water recharge classification under s. 193.625, an application for classification must be filed on or before March 1 of each year with the property appraiser of the county in which the land is located, except as provided in s. 193.461(3)(a). The application must state that the lands on January 1 of that year were used primarily for bona fide commercial agricultural or high-water recharge purposes.

(3) A return for the above types of property shall be filed in each county which is the situs of such property, as set out under s. 192.032.

(4) All returns shall be completed by the taxpayer in such a way as to correctly reflect the owner’s estimate of the value of property owned or otherwise taxable to him or her and covered by such return. All forms used for returns shall be prescribed by the department and delivered to the property appraisers for distribution to the taxpayers.

(5) Property appraisers may distribute returns in whatever way they feel most appropriate. However, as a minimum requirement, the property appraiser shall requisition, and the department shall distribute, forms in a timely manner so that each property appraiser can and shall make them available in his or her office no later than the first working day of the calendar year.

(6) The department shall promulgate the necessary regulations to ensure that all railroad and utility property is properly returned in the appropriate county. However, the evaluating or assessing of utility property in each county shall be the duty of the property appraiser.

(7) A property appraiser may accept a tangible personal property tax return in a form initiated through an electronic data interchange. The department shall prescribe by rule the format and instructions necessary for such filing to ensure that all property is properly listed. The acceptable method of transfer, the method, form, and content of the electronic data interchange, the method by which the taxpayer will be provided with an acknowledgment, and the duties of the property appraiser with respect to such filing shall be prescribed by the department. The department’s rules shall provide: a uniform format for all counties; that the format shall resemble form DR-405 as closely as possible; and that adequate safeguards for verification of taxpayers’ identities are established to avoid filing by unauthorized persons.

History.—s. 11, ch. 70-243; s. 1, ch. 72-370; s. 1, ch. 73-228; s. 20, ch. 73-334; s. 6, ch. 76-234; s. 1, ch. 77-102; s. 45, ch. 77-104; s. 7, ch. 79-334; s. 9, ch. 81-308; s. 75, ch. 82-226; s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-356; s. 971, ch. 95-147; s. 2, ch. 95-404; s. 3, ch. 96-204; s. 33, ch. 99-208.

Note.—Consolidation of provisions of former ss. 193.113, 193.121, 193.203, 193.211, 193.231-193.261, 193.272, 193.281-193.311.

F.S. 193.052 on Google Scholar

F.S. 193.052 on Casetext

Amendments to 193.052

Arrestable Offenses / Crimes under Fla. Stat. 193.052

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.052.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FLORIDA DEPARTMENT OF REVENUE, v. C. HOWARD W., 859 So. 2d 619 (Fla. Dist. Ct. App. 2003)

. . . See, e.g., § 193.052(2), Fla. . . .

IN RE, 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990)

. . . 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 . . .

PETRIE v. BYSTROM,, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987)

. . . 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 . . .

THE FLORIDA BAR RE EMERGENCY AMENDMENTS TO FLORIDA RULES OF PROBATE AND GUARDIANSHIP PROCEDURE, 460 So. 2d 906 (Fla. 1984)

. . . . § 193.052, Fla.Stat. (Supp. 1984). . . .

THE FLORIDA BAR RE AMENDMENT TO RULES- PROBATE AND GUARDIANSHIP, 458 So. 2d 1079 (Fla. 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. . . .

MANIN, v. MILANDER, Jr., 452 So. 2d 997 (Fla. Dist. Ct. App. 1984)

. . . . § 193.052, Fla.Stat. (Supp.1970). . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . owners of real property to file returns was eliminated by chapter 70-243, Laws of Florida, now section 193.052 . . .

W. R. DANIEL, Jr. v. A. LYNN,, 393 So. 2d 52 (Fla. Dist. Ct. App. 1981)

. . . (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . 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. . . .

LOWE v. LEE COUNTY ELECTRIC COOPERATIVE, INC., 367 So. 2d 1114 (Fla. Dist. Ct. App. 1979)

. . . In the enactment of Section 193.052(6), Florida Statutes (1977), the legislature may have contemplated . . .

LEE COUNTY ELECTRIC CO- OPERATIVE, INC. v. LOWE,, 344 So. 2d 308 (Fla. Dist. Ct. App. 1977)

. . . 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 . . .

DEPARTMENT OF REVENUE, J. Ed v. A. BOYER G., 341 So. 2d 274 (Fla. Dist. Ct. App. 1977)

. . . 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 . . .

GENERAL AMERICAN TRANSPORTATION CORPORATION, a v. O D. ASKEW,, 310 So. 2d 46 (Fla. Dist. Ct. App. 1975)

. . . 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 . . .