Senate Bill 1792
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1792
By Senator Sullivan
22-1182A-99 See HB
1 A bill to be entitled
2 An act relating to ad valorem taxation;
3 amending s. 193.062, F.S.; revising the date
4 for filing tangible personal property tax
5 returns; amending s. 193.063, F.S.; requiring,
6 rather than authorizing, the property appraiser
7 to grant an extension for filing a tangible
8 personal property tax return upon request;
9 revising the limitation on such extension;
10 amending s. 193.073, F.S., relating to duties
11 of the property appraiser upon discovery of an
12 erroneous or incomplete statement of personal
13 property; revising dates to conform; providing
14 an effective date.
15
16 Be It Enacted by the Legislature of the State of Florida:
17
18 Section 1. Subsection (1) of section 193.062, Florida
19 Statutes, is amended to read:
20 193.062 Dates for filing returns.--All returns shall
21 be filed according to the following schedule:
22 (1) Tangible personal property--April 15 1.
23 Section 2. Section 193.063, Florida Statutes, is
24 amended to read:
25 193.063 Extension of date for filing tangible personal
26 property tax returns.--The property appraiser shall may, at
27 her or his discretion, grant an extension for the filing of a
28 tangible personal property tax return for up to 30 45 days,
29 and may grant an additional extension of 15 days. A request
30 for extension must be made in time for the property appraiser
31 to consider the request and act on it before the regular due
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1792
22-1182A-99 See HB
1 date of the return. A property appraiser, however, may not
2 require that a request for an extension be made more than 10
3 days before the due date of the return. A request for
4 extension may must include the name of the taxable entity, the
5 tax identification number of the taxable entity, and the
6 reason a discretionary an extension should be granted.
7 Section 3. Subsection (1) of section 193.073, Florida
8 Statutes, is amended to read:
9 193.073 Erroneous returns; estimate of assessment when
10 no return filed.--
11 (1) Upon discovery that an erroneous or incomplete
12 statement of personal property has been filed by a taxpayer or
13 that all the property of a taxpayer has not been returned for
14 taxation, the property appraiser shall proceed as follows:
15 (a) If the property is personal property and is
16 discovered before April 15 1, the property appraiser shall
17 make an assessment in triplicate. After attaching the
18 affidavit and warrant required by law, the property appraiser
19 shall dispose of the additional assessment roll in the same
20 manner as provided by law.
21 (b) If the property is personal property and is
22 discovered on or after April 15 1, or is real property
23 discovered at any time, the property shall be added to the
24 assessment roll then in preparation.
25 Section 4. This act shall take effect January 1, 2000.
26
27
28
29
30
31
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1999 SB 1792
22-1182A-99 See HB
1 *****************************************
2 LEGISLATIVE SUMMARY
3
Revises the date for filing tangible personal property
4 tax returns from April 1 to April 15. Requires, rather
than authorizes, the property appraiser to grant an
5 extension for filing a tangible personal property tax
return, and revises the limitation on such extension from
6 45 to 30 days. Allows the property appraiser to grant an
additional 15-day extension.
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
3