The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.073

193.073 Erroneous returns; estimate of assessment when no return filed.—

(1)(a) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall mail a notice informing the taxpayer that an erroneous or incomplete statement of personal property has been filed. Such notice shall be mailed at any time before the mailing of the notice required in s. 200.069. The taxpayer has 30 days after the date the notice is mailed to provide the property appraiser with a complete return listing all property for taxation.

(b) If the property is personal property and is discovered before April 1, the property appraiser shall make an assessment in triplicate. After attaching the affidavit and warrant required by law, the property appraiser shall dispose of the additional assessment roll in the same manner as provided by law.

(c) If the property is personal property and is discovered on or after April 1, or is real property discovered at any time, the property shall be added to the assessment roll then in preparation.

(2) If no tangible personal property tax return has been filed as required by law, including any extension which may have been granted for the filing of the return, the property appraiser is authorized to estimate from the best information available the assessment of the tangible personal property of a taxpayer who has not properly and timely filed his or her tax return. Such assessment shall be deemed to be prima facie correct, may be included on the tax roll, and taxes may be extended therefor on the tax roll in the same manner as for all other taxes.

History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 2, ch. 72-268; s. 1, ch. 77-102; s. 2, ch. 94-98; s. 1464, ch. 95-147; s. 2, ch. 2016-128.

Note.—Former s. 193.37; s. 197.031.

F.S. 193.073 on Google Scholar

F.S. 193.073 on Casetext

Amendments to 193.073

Arrestable Offenses / Crimes under Fla. Stat. 193.073

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.073.

Annotations, Discussions, Cases:

Cases from cite.case.law:

WAL- MART STORES, INC. v. MAZOUREK,, 778 So. 2d 346 (Fla. Dist. Ct. App. 2000)

. . . The Property Appraiser’s assessment of unreturned property is governed by section 193.073(l)(b), Florida . . . That statute provides as follows: 193.073 Erroneous returns; estimate of assessment when no return filed . . . Unless and until the Property Appraiser exhausts his administrative remedies, as provided for in section 193.073 . . .

Ed HAVILL, v. SCRIPPS HOWARD CABLE COMPANY, v., 742 So. 2d 210 (Fla. 1998)

. . . before this Court, that the reassessment was a valid correction of an erroneous tax return under section 193.073 . . . Colding, 408 So.2d 594, 595 (Fla. 2d DCA 1981)(“We do not construe section 193.073 to allow correction . . .

SCRIPPS HOWARD CABLE COMPANY d b a v. Ed HAVILL,, 665 So. 2d 1071 (Fla. Dist. Ct. App. 1995)

. . . trial court found the reassessment was a permissible correction of an erroneous return under section 193.073 . . . assessed property to correct his earlier assessed value based mistakenly on the wrong figures; section 193.073 . . .

UNITED TELEPHONE COMPANY OF FLORIDA, v. J. COLDING, L. Jr., 408 So. 2d 594 (Fla. Dist. Ct. App. 1981)

. . . Though the trial court’s final judgment relied on section 193.073, rather than section 193.092, that . . . We do not construe section 193.073 to allow correction of erroneous returns after the tax rolls have . . .