Florida Statute 193.073 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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.

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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 Citing Statute 193.073

Total Results: 7

Bill Furst, etc. v. Susan K. DeFrances

Court: Fla. | Date Filed: 2021-09-02T00:53:00-07:00

Snippet: definition if back taxes are due under Section 193.073, 193.092 or 193.155(8), F.S. Property under-assessed

Wal-Mart Stores, Inc. v. Mazourek

Court: Fla. Dist. Ct. App. | Date Filed: 2000-12-28T23:53:00-08:00

Citation: 778 So. 2d 346

Snippet: by section 193.073(1)(b), Florida Statutes (1997). That statute provides as follows: 193.073 Erroneous …administrative remedies, as provided for in section 193.073(1)(b), he is precluded from pursuing additional

Havill v. Scripps Howard Cable Co.

Court: Fla. | Date Filed: 1998-04-23T00:53:00-07:00

Citation: 742 So. 2d 210

Snippet: correction of an erroneous tax return under section 193.073. The trial court *215 adopted Havill's reasoning… 2d DCA 1981)("We do not construe section 193.073 to allow correction of erroneous returns after

Scripps Howard Cable Company v. Havill

Court: Fla. Dist. Ct. App. | Date Filed: 1995-11-30T23:53:00-08:00

Citation: 665 So. 2d 1071

Snippet: correction of an erroneous return under section 193.073, which provides: Upon discovery that an erroneous…based mistakenly on the wrong figures; section 193.073 does not allow correction of erroneous returns

Ago

Court: Fla. Att'y Gen. | Date Filed: 1987-01-25T23:53:00-08:00

Snippet: Revenue but are filed locally. See, ss. 193.052 and 193.073, F.S. Compare, s. 199.052, F.S., requiring intangible

United Telephone Co. of Florida v. Colding

Court: Fla. Dist. Ct. App. | Date Filed: 1981-12-02T00:00:00-08:00

Citation: 408 So. 2d 594, 1981 Fla. App. LEXIS 21831

Snippet: trial court’s final judgment relied on section 193.073, rather than section 193.092, that section does…corrected assessment. We do not construe section 193.073 to allow correction of erroneous returns after

Elias v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1974-10-02T00:53:00-07:00

Citation: 301 So. 2d 111

Snippet: v. STATE of Florida, Appellee. Nos. 73-118, 73-193, 73-119 and 73-192. District Court of Appeal of Florida…was announced in Williams. 73-118, 73-193, 73-119 and 73-192 District Court of Appeal of Florida