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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F.S. 192.047

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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Amendments to 192.047

Annotations, Discussions, Cases:

Cases Citing Statute 192.047

Total Results: 2

Albury v. Gordon

164 So. 2d 549

District Court of Appeal of Florida | Filed: May 19, 1964 | Docket: 1395642

Cited 7 times | Published

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

Moses v. Bystrom

489 So. 2d 834, 1986 Fla. App. LEXIS 8121, 11 Fla. L. Weekly 1255

District Court of Appeal of Florida | Filed: Jun 3, 1986 | Docket: 64619905

Published

3d DCA 1986). The taxpayers’ reliance on section 192.047(1), Florida Statutes (1979)2 in this regard