Florida Statutes

Fla. Stat. § 193.062 (2025)

Dates for filing returns.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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193.062 Dates for filing returns.All returns shall be filed according to the following schedule:
(1) Tangible personal propertyApril 1.
(2) Real propertywhen required by specific provision of general law.
(3) Railroad, railroad terminal, private car and freight line and equipment company propertyApril 1.
(4) All other returns and applications not otherwise specified by specific provision of general lawApril 1.
History.s. 12, ch. 70-243; s. 45, ch. 77-104; s. 8, ch. 79-334; s. 9, ch. 81-308.
Note.Consolidation of provisions of former ss. 193.203, 193.211.
Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Petrie v. Bystrom, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987).
Petrie v. Bystrom, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987). “, and Section 193.062(1), Fla. Stats. Florida law holds that where the owner of tangible personal property fails to file a return as required by law, he is not entitled thereafter to assault the ultimate assessment on the ground that he had no knowledge thereof or was deprived…”
— 193.062(1) — 1 case
Petrie v. Bystrom, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987). “, and Section 193.062(1), Fla. Stats. Florida law holds that where the owner of tangible personal property fails to file a return as required by law, he is not entitled thereafter to assault the ultimate assessment on the ground that he had no knowledge thereof or was deprived…”
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