Florida Statute 193.73 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 193.073

Total Results: 5

Havill v. Scripps Howard Cable Co.

742 So. 2d 210, 1998 WL 190509

Supreme Court of Florida | Filed: Apr 23, 1998 | Docket: 1710258

Cited 6 times | Published

correction of an erroneous tax return under section 193.073. The trial court *215 adopted Havill's reasoning

Wal-Mart Stores, Inc. v. Mazourek

778 So. 2d 346, 2000 Fla. App. LEXIS 16928, 2000 WL 1878952

District Court of Appeal of Florida | Filed: Dec 29, 2000 | Docket: 1290367

Cited 2 times | Published

assessment of unreturned property is governed by section 193.073(1)(b), Florida Statutes (1997). That statute

Scripps Howard Cable Company v. Havill

665 So. 2d 1071

District Court of Appeal of Florida | Filed: Dec 1, 1995 | Docket: 1705247

Cited 2 times | Published

permissible correction of an erroneous return under section 193.073, which provides: Upon discovery that an erroneous

Bill Furst, etc. v. Susan K. DeFrances

Supreme Court of Florida | Filed: Sep 2, 2021 | Docket: 60333809

Published

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

United Telephone Co. of Florida v. Colding

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

District Court of Appeal of Florida | Filed: Dec 2, 1981 | Docket: 64587296

Published

the trial court’s final judgment relied on section 193.073, rather than section 193.092, that section