Florida Statutes
Fla. Stat. § 192.047 (2025)
Date of filing.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 1
case, 1986–1986 · leading case: Moses v. Bystrom, 489 So. 2d 834 (Fla. 3d DCA 1986).
Moses v. Bystrom, 489 So. 2d 834 (Fla. 3d DCA 1986). “The taxpayers’ reliance on section 192.047(1), Florida Statutes (1979) 2 in this regard is entirely misplaced.”
— 192.047(1) — 1 case
Moses v. Bystrom, 489 So. 2d 834 (Fla. 3d DCA 1986). “The taxpayers’ reliance on section 192.047(1), Florida Statutes (1979) 2 in this regard is entirely misplaced.”
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