§ 192.047, Fla. Stat. · Chapter 192. TAXATION: GENERAL PROVISIONS
Date of filing.
Text — 2026 Florida Statutes
(1) For the purposes of ad valorem tax administration, the date of an official United States Postal Service or commercial mail delivery service postmark on an application for exemption, an application for special assessment classification, or a return filed by mail is 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.
Notes and commentary — not statutory text
History
s. 1, ch. 78-185; s. 1, ch. 2013-72.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0192/0192.html
- Text hash
- sha256 b487c4eb2664454432853d8b7628f4f02fb181a8b2dbdc852fd7689de722fe89
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.