Florida Statute 193.052 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.052

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.

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Amendments to 193.052

Arrestable Offenses / Crimes under Fla. Stat. 193.052

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.052.

Annotations, Discussions, Cases:

Cases Citing Statute 193.052

Total Results: 18

Florida Department of Revenue v. Howard

Court: District Court of Appeal of Florida | Date Filed: 2003-11-26

Citation: 859 So. 2d 619, 2003 Fla. App. LEXIS 18069, 2003 WL 22799000

Snippet: the administration of the tax laws. See, e.g., § 193.052(2), Fla. Stat. (2002) (requiring returns of tangible

Ago

Court: Florida Attorney General Reports | Date Filed: 1991-08-08

Snippet: taxpayer's estimate of fair market value. Section 193.052(1), F.S., states that the following returns shall

Ago

Court: Florida Attorney General Reports | Date Filed: 1987-01-26

Snippet: COPYING PURSUANT TO THE PUBLIC RECORDS LAW? Section 193.052(1)(a), F.S., requires a taxpayer to file a tangible

Florida Bar re Emergency Amendments to Florida Rules of Probate & Guardianship Procedure

Court: Supreme Court of Florida | Date Filed: 1984-11-30

Citation: 460 So. 2d 906, 9 Fla. L. Weekly 503, 1984 Fla. LEXIS 3728

Snippet: inventory to on the Florida Department of Revenue. § 193.052, Fla.Stat. (Supp. 1984). Rule History 1980 Revision:

Florida Bar re Amendment to Rules

Court: Supreme Court of Florida | Date Filed: 1984-09-13

Citation: 458 So. 2d 1079, 9 Fla. L. Weekly 401, 1984 Fla. LEXIS 3390

Snippet: Committee notes revised. Statutory References F.S. 193.052(7) Preparation and filing of returns. F.S. 732

Manin v. Milander

Court: District Court of Appeal of Florida | Date Filed: 1984-06-19

Citation: 452 So. 2d 997, 1984 Fla. App. LEXIS 13898

Snippet: Mariani v. Schleman, 94 So.2d 829 (Fla.1957). § 193.052, Fla.Stat. (Supp.1970). Fla.Admin.Code Rule 12D-16

Florida Department of Revenue v. Ford

Court: District Court of Appeal of Florida | Date Filed: 1982-08-11

Citation: 417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Snippet: by chapter 70-243, Laws of Florida, now section 193.052(2), Florida Statutes (1982), and (2) section 193

Daniel v. Lynn

Court: District Court of Appeal of Florida | Date Filed: 1981-01-30

Citation: 393 So. 2d 52, 1981 Fla. App. LEXIS 18720

Snippet: 461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite

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Court: Florida Attorney General Reports | Date Filed: 1980-07-16

Snippet: exempt. It is evident from the provisions of s. 193.052, F. S., when read in their entirety, that the requirement

Department of Revenue v. Markham

Court: District Court of Appeal of Florida | Date Filed: 1979-11-05

Citation: 381 So. 2d 1101

Snippet: household goods and personal effects.[10] Section 193.052 contains essential provisions relating to the preparation

Lowe v. LEE CTY. ELEC. COOPERATIVE, INC.

Court: District Court of Appeal of Florida | Date Filed: 1979-02-28

Citation: 367 So. 2d 1114, 1979 Fla. App. LEXIS 14191

Snippet: 200 So. 71 (1941). In the enactment of Section 193.052(6), Florida Statutes (1977), the legislature may

Ago

Court: Florida Attorney General Reports | Date Filed: 1978-07-06

Snippet: 121, F. S. See also s. 196.131, F. S. Section 193.052, F. S., requires that returns for tax purposes

LEE CTY. ELEC. CO-OPERATIVE, INC. v. Lowe

Court: District Court of Appeal of Florida | Date Filed: 1977-04-06

Citation: 344 So. 2d 308

Snippet: 1974 and 1975 estimate as required by Section 193.052(4), Florida Statutes in the amounts of $23,402

Department of Revenue v. Boyer

Court: District Court of Appeal of Florida | Date Filed: 1977-01-11

Citation: 341 So. 2d 274, 1977 Fla. App. LEXIS 15072

Snippet: 1975, relying upon the provisions of Section 193.-052(2), Florida Statutes (1974) which reads in part

General American Transportation Corp. v. Askew

Court: District Court of Appeal of Florida | Date Filed: 1975-03-19

Citation: 310 So. 2d 46, 1975 Fla. App. LEXIS 13954

Snippet: railroad companies’ property is found in Section 193.052(6): “The department shall promulgate the necessary

Snippet: 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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