2012 Florida Statutes
TITLE XIV — TAXATION AND FINANCE
Chapter 192 — TAXATION: GENERAL PROVISIONS
192.047 — Date of filing.


FL Stat § 192.047 (2012 through 2nd Reg Sess) What's This?

192.047 Date of filing.—

(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service postmark of an application for exemption, an application for special assessment classification, or a return filed by mail shall be considered the date of filing the application or return.

(2) When the deadline for filing an ad valorem tax application or return falls on a Saturday, Sunday, or legal holiday, the filing period shall extend through the next working day immediately following such Saturday, Sunday, or legal holiday.

History.—s. 1, ch. 78-185.

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