Senate Bill 1792c1

    Florida Senate - 1999                           CS for SB 1792

    By the Committee on Comprehensive Planning, Local and Military
    Affairs; and Senator Sullivan




    316-2010-99

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 193.063, F.S.; requiring, rather

  4         than authorizing, the property appraiser to

  5         grant an extension for filing a tangible

  6         personal property tax return upon request for a

  7         specified period; authorizing an additional

  8         discretionary extension; revising requirements

  9         relating to requests for extension; providing

10         an effective date.

11

12  Be It Enacted by the Legislature of the State of Florida:

13

14         Section 1.  Section 193.063, Florida Statutes, is

15  amended to read:

16         193.063  Extension of date for filing tangible personal

17  property tax returns.--The property appraiser shall grant an

18  extension for the filing of a tangible personal property tax

19  return for 30 days, and may, at her or his discretion, grant

20  an additional extension for the filing of a tangible personal

21  property tax return for up to 15 additional 45 days. A request

22  for extension must be made in time for the property appraiser

23  to consider the request and act on it before the regular due

24  date of the return. However, a property appraiser may not

25  require that a request for extension be made more than 10 days

26  prior to the due date of the return. A request for extension,

27  at the option of the property appraiser, shall must include

28  any or all of the following: the name of the taxable entity,

29  the tax identification number of the taxable entity, and the

30  reason a discretionary an extension should be granted.

31         Section 2.  This act shall take effect January 1, 2000.

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1999                           CS for SB 1792
    316-2010-99




  1          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  2                         Senate Bill 1792

  3

  4  The CS makes the following changes to the bill as filed:

  5  Deletes sections 1 and 3 of the bill, which extended the
    deadline for filing tangible personal property tax returns
  6  from April 1 to April 15; and

  7  Restores the property appraiser's option to require relevant
    information as a condition of granting the discretionary
  8  filing extension.

  9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  2