Florida Statute 192.047 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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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.

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Cases Citing Statute 192.047

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Albury v. Gordon, 164 So. 2d 549 (Fla. 3d DCA 1964).

Cited 7 times | Published | Florida 3rd District Court of Appeal

limitation period fixed in the Murphy Act, under § 192.47, Fla. Stat., F.S.A., as follows: "192.47 Murphy

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Moses v. Bystrom, 489 So. 2d 834 (Fla. 3d DCA 1986).

Published | Florida 3rd District Court of Appeal | 1986 Fla. App. LEXIS 8121, 11 Fla. L. Weekly 1255

...in a timely fashion. Blake v. R.M.S. Holding Corp., 341 So.2d 795, 799 (Fla. 3d DCA *836 1977); see Outboard Marine Domestic International Sales Corp. v. Florida Stevedoring Corp., 483 So.2d 823, 824 (Fla. 3d DCA 1986). The taxpayers’ reliance on section 192.047(1), Florida Statutes (1979) 2 in this regard is entirely misplaced....

...hall be classified as agricultural lands unless a return is filed on or before March 1 of each year.... Failure to make timely application by March 1 shall constitute a waiver for 1 year of the privilege herein granted for agricultural assessment. . 192.047 Date of filing.— (1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service postmark of an application for exemption, an application for special assessment classification, or a return filed by mail shall be considered the date of filing the application or return....