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Florida Statute 193.052 - Full Text and Legal Analysis
Florida Statute 193.052 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 193
ASSESSMENTS
View Entire Chapter
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 CourtListener

Amendments to 193.052


Annotations, Discussions, Cases:

Cases Citing Statute 193.052

Total Results: 15  |  Sort by: Relevance  |  Newest First

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Lee Cty. Elec. Co-operative, Inc. v. Lowe, 344 So. 2d 308 (Fla. 2d DCA 1977).

Cited 7 times | Published | Florida 2nd District Court of Appeal

...harlotte County. This county wide reassessment was performed by the appraisal firm of Hunnicutt & Associates. Pursuant to the values and procedures established by Hunnicutt the property owner (a utility) filed a 1974 and 1975 estimate as required by Section 193.052(4), Florida Statutes in the amounts of $23,402 and $23,370 respectively....
...[1] He then multiplied this percentage by the "total personal property" figure of $29,060,972 to arrive at the $367,030 figure. This result was then adopted as the assessed value of the property owner's tangible personal property in Charlotte County. Section 193.052(6), Florida Statutes, provides that the Department of Revenue has the duty to "promulgate the necessary regulations to insure that all ......
...utility property is properly returned in the appropriate county." In addition, the Department of Revenue should assist the county property appraisers in developing standards of assessment that are consistent with the mandate of the Florida Statutes. There is a clear mandate in Section 193.052(6), Florida Statutes, however, that "the evaluating or assessing of utility property in each county shall be the duty of the property appraiser." Chapters 192 and 193 of the Florida Statutes spell out in detail the duties and procedur...
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Dep't of Revenue v. Markham, 381 So. 2d 1101 (Fla. 1st DCA 1979).

Cited 3 times | Published | Florida 1st District Court of Appeal

...th respect *1108 to the assessment and valuation date of property. The categories specified are real property, tangible personal property, inventory, and intangible personal property. There is no mention of household goods and personal effects. [10] Section 193.052 contains essential provisions relating to the preparation and filing of returns....
...ida, 1970, states that these provisions as to situs and effective date of taxation apply to "all forms of property". As originally enacted, no reference was made to household goods as a "form of property", nor has any such reference been added. [11] Section 193.052 was added to Chapter 193 by Section 11, Chapter 70-243, Laws of Florida 1970....
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Lowe v. Lee Cty. Elec. Coop., Inc., 367 So. 2d 1114 (Fla. 2d DCA 1979).

Cited 3 times | Published | Florida 2nd District Court of Appeal | 1979 Fla. App. LEXIS 14191

...Admittedly, in many situations where the unit method of appraisal is used there is some type of state equalization board which is in a position to make certain that the court's fear does not materialize. E.g., Lee v. Atlantic Coast Line R. Co., 145 Fla. 618, 200 So. 71 (1941). In the enactment of Section 193.052(6), Florida Statutes (1977), the legislature may have contemplated that the Department of Revenue would perform this function....
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Florida Bar re Amendment to Rules, 458 So. 2d 1079 (Fla. 1984).

Published | Supreme Court of Florida | 9 Fla. L. Weekly 401, 1984 Fla. LEXIS 3390

...Rule History 1980 Revision: Eliminated the time limit in requesting a copy of the inventory by an interested person or in furnishing it by the personal representative. 1984 Revision: Extensive changes. Committee notes revised. Statutory References F.S. 193.052(7) Preparation and filing of returns....
...*1109 Committee Notes Rule History 1977 Revision: Change in committee notes to conform to statutory renumbering. 1984 Revision: Change to require inventory to be filed within 60 days after issuance of letters, rather than after appointment. Committee notes revised. Statutory References F.S. 193.052(7) Preparation and filing of returns....
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Florida Bar re Emergency Amendments to Florida Rules of Prob. & Guardianship Procedure, 460 So. 2d 906 (Fla. 1984).

Published | Supreme Court of Florida | 9 Fla. L. Weekly 503, 1984 Fla. LEXIS 3728

...luding a copy of the inventory, an opportunity to examine appraisals, and other information pertinent to their interests in the estate. The personal representative must also send serve a copy of the inventory to on the Florida Department of Revenue. § 193.052, Fla.Stat....
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Florida Dep't of Revenue v. Howard, 859 So. 2d 619 (Fla. 1st DCA 2003).

Published | Florida 1st District Court of Appeal | 2003 Fla. App. LEXIS 18069, 2003 WL 22799000

the administration of the tax laws. See, e.g., § 193.052(2), Fla. Stat. (2002) (requiring returns of tangible
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Gen. Am. Transp. Corp. v. Askew, 310 So. 2d 46 (Fla. 1st DCA 1975).

Published | Florida 1st District Court of Appeal | 1975 Fla. App. LEXIS 13954

to railroad companies’ property is found in Section 193.052(6): “The department shall promulgate the necessary
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Lowman v. Young, 212 So. 2d 88 (Fla. Dist. Ct. App. 1968).

Published | District Court of Appeal of Florida

ten days after the sale as required by F.S. Section 193.52, F.S.A. The inference arising from this finding
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Manin v. Milander, 452 So. 2d 997 (Fla. Dist. Ct. App. 1984).

Published | District Court of Appeal of Florida | 1984 Fla. App. LEXIS 13898

...d to establish the requisite element of making a return of the property to the county appraiser pursuant to section 95.18, Florida Statutes (1955). Salls v. Martin, 156 Fla. 624 , 24 So.2d 41 (1945). Cf. Mariani v. Schleman, 94 So.2d 829 (Fla.1957). § 193.052, Fla.Stat....
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Ago (Fla. Att'y Gen. 1978).

Published | Florida Attorney General Reports

...196.111 (1), 196.121 , and 196.131 , F. S. In view of this, it is presumed that you are referring to the application for homestead exemption and notice of failure to have filed for homestead exemption provided for in ss. 196.111 and 196.121 , F. S. See also s. 196.131 , F. S. Section 193.052 , F....
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Daniel v. Lynn, 393 So. 2d 52 (Fla. 1st DCA 1981).

Published | Florida 1st District Court of Appeal | 1981 Fla. App. LEXIS 18720

...On motion, the trial court entered a summary judgment granting appellee agricultural status for the tax year 1977, finding that failure to apply for the exemption was not a waiver of the right to seek agricultural status. We hold that compliance with section 193.461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment for the year in question....
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Ago (Fla. Att'y Gen. 1987).

Published | Florida Attorney General Reports

COPYING PURSUANT TO THE PUBLIC RECORDS LAW? Section 193.052(1)(a), F.S., requires a taxpayer to file a
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Dep't of Revenue v. Boyer, 341 So. 2d 274 (Fla. Dist. Ct. App. 1977).

Published | District Court of Appeal of Florida | 1977 Fla. App. LEXIS 15072

March 7, 1975, relying upon the provisions of Section 193.-052(2), Florida Statutes (1974) which reads in
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Ago (Fla. Att'y Gen. 1991).

Published | Florida Attorney General Reports

taxpayer's estimate of fair market value. Section 193.052(1), F.S., states that the following returns
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Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 3d DCA 1982).

Published | Florida 3rd District Court of Appeal | 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

eliminated by chapter 70-243, Laws of Florida, now section 193.052(2), Florida Statutes (1982), and (2) section

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