CopyAgo (Fla. Att'y Gen. 1978).
Published | Florida Attorney General Reports
...do not expressly or by necessary implication authorize or require property appraisers to have printed the direction to the postal authorities `DO NOT FORWARD' on the envelopes in which homestead exemption notices and application forms prescribed by ss.
196.111 ,
196.121 , and
196.131 , F....
...of homestead exemption reapplications also. See s.
196.011 (3), F. S. However, there is no `short form' for homestead exemption renewal prescribed in Ch. 196, F. S.; the only forms and procedures being statutorily prescribed are those prescribed by ss.
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....
...ption for such year. The information contained in that form is required to be true and the person knowingly giving false information for the purpose of claiming homestead exemption is guilty of a second degree misdemeanor. Section
196.131 (2), F. S. Section
196.111 , F....
...n forms but to return the same to the property appraiser or to print the words `DO NOT FORWARD' on envelopes in which the prescribed notice and application form are mailed. The duty of mailing such notice and application form is clearly set forth in s. 196.111 , F....
...and what [powers] they have are limited to the statutes. . . .' State ex rel . Greenberg v. Florida State Board of Dentistry,
297 So.2d 628 , at 638 (1 D.C.A. Fla., 1958); AGO 075-120. It is also the rule that, where a statute authorizes a specific act, as in s.
196.111 , F....
...There does not appear in the governing statutes or rules promulgated by the Department of Revenue any grant of authority, expressly or necessarily implied, to property appraisers to have printed the direction to the postal authorities `DO NOT FORWARD' on envelopes in which the notices and application forms prescribed by ss.
196.111 and
196.121 , F. S., are mailed to homestead exemption applicants or claimants. Moreover, this additional printing on the envelope would necessitate the expenditure of public funds. Section
196.111 (2), F....
...(Emphasis supplied.) The thrust of this subsection is to facilitate the mailings, and would not validate the expenditure of additional public funds for printing the aforementioned directions to the postal authorities when such printing and additional expenditure is not authorized or required by statute. Section 196.111 (1), F....
...It is not essential for the property appraiser to have printed the directions `DO NOT FORWARD' on the envelopes or mailings in question in order for him to carry out his statutorily imposed duty and function to mail the prescribed notice and application form to those persons designated in s. 196.111 , F....
...the homestead exemption and to have the prescribed notice forwarded to him by the postal service, rather than returned to the property appraiser. In order to claim the exemption, a taxpayer must file his application therefor under the provisions of s. 196.111 or s....
...Accordingly, absent legislative amendment of the statute, or a judicial determination to the contrary, your first question is answered in the negative. Having concluded that the property appraiser is not authorized to direct the postal authorities not to forward mailings of the notices and application forms provided for in s. 196.111 , F....
