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The 2025 Florida Statutes
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F.S. 193.052193.052 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.
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Annotations, Discussions, Cases:
Cases Citing Statute 193.052
Total Results: 15
344 So. 2d 308
District Court of Appeal of Florida | Filed: Apr 6, 1977 | Docket: 1517733
Cited 7 times | Published
filed a 1974 and 1975 estimate as required by Section 193.052(4), Florida Statutes in the amounts of $23
381 So. 2d 1101
District Court of Appeal of Florida | Filed: Nov 5, 1979 | Docket: 1722559
Cited 3 times | Published
household goods and personal effects.[10] Section 193.052 contains essential provisions relating to the
367 So. 2d 1114, 1979 Fla. App. LEXIS 14191
District Court of Appeal of Florida | Filed: Feb 28, 1979 | Docket: 1329653
Cited 3 times | Published
618, 200 So. 71 (1941). In the enactment of Section 193.052(6), Florida Statutes (1977), the legislature
859 So. 2d 619, 2003 Fla. App. LEXIS 18069, 2003 WL 22799000
District Court of Appeal of Florida | Filed: Nov 26, 2003 | Docket: 64826498
Published
the administration of the tax laws. See, e.g., § 193.052(2), Fla. Stat. (2002) (requiring returns of tangible
Florida Attorney General Reports | Filed: Aug 8, 1991 | Docket: 3258664
Published
taxpayer's estimate of fair market value.
Section 193.052(1), F.S., states that the following returns
Florida Attorney General Reports | Filed: Jan 26, 1987 | Docket: 3258207
Published
COPYING PURSUANT TO THE PUBLIC RECORDS LAW?
Section 193.052(1)(a), F.S., requires a taxpayer to file a
460 So. 2d 906, 9 Fla. L. Weekly 503, 1984 Fla. LEXIS 3728
Supreme Court of Florida | Filed: Nov 30, 1984 | Docket: 64608779
Published
inventory to on the Florida Department of Revenue. § 193.052, Fla.Stat. (Supp. 1984).
Rule History
1980 Revision:
458 So. 2d 1079, 9 Fla. L. Weekly 401, 1984 Fla. LEXIS 3390
Supreme Court of Florida | Filed: Sep 13, 1984 | Docket: 64608151
Published
Committee notes revised.
Statutory References
F.S. 193.052(7) Preparation and filing of returns.
F.S. 732
452 So. 2d 997, 1984 Fla. App. LEXIS 13898
District Court of Appeal of Florida | Filed: Jun 19, 1984 | Docket: 64605893
Published
Mariani v. Schleman, 94 So.2d 829 (Fla.1957). § 193.052, Fla.Stat. (Supp.1970). Fla.Admin.Code Rule 12D-16
417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834
District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645
Published
eliminated by chapter 70-243, Laws of Florida, now section 193.052(2), Florida Statutes (1982), and (2) section
393 So. 2d 52, 1981 Fla. App. LEXIS 18720
District Court of Appeal of Florida | Filed: Jan 30, 1981 | Docket: 64580006
Published
461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite
Florida Attorney General Reports | Filed: Jul 6, 1978 | Docket: 3258474
Published
196.121, F. S. See also
s. 196.131, F. S.
Section 193.052, F. S., requires that returns for tax purposes
341 So. 2d 274, 1977 Fla. App. LEXIS 15072
District Court of Appeal of Florida | Filed: Jan 11, 1977 | Docket: 64556619
Published
March 7, 1975, relying upon the provisions of Section 193.-052(2), Florida Statutes (1974) which reads in
310 So. 2d 46, 1975 Fla. App. LEXIS 13954
District Court of Appeal of Florida | Filed: Mar 19, 1975 | Docket: 64545248
Published
to railroad companies’ property is found in Section 193.052(6): “The department shall promulgate the necessary
212 So. 2d 88
District Court of Appeal of Florida | Filed: Jun 26, 1968 | Docket: 64505921
Published
ten days after the sale as required by F.S. Section 193.52, F.S.A. The inference arising from this finding
