(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.
History.—s. 1, ch. 78-185; s. 1, ch. 2013-72.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 192 - Taxation: General Provisions
192.011 - All Property to Be Assessed.
192.032 - Situs of Property for Assessment Purposes.
192.037 - Fee Timeshare Real Property; Taxes and Assessments; Escrow.
192.048 - Electronic Transmission.
192.053 - Lien for Unpaid Taxes.
192.071 - Administration of Oaths.
192.091 - Commissions of Property Appraisers and Tax Collectors.
192.102 - Payment of Property Appraisers’ and Collectors’ Commissions.
192.105 - Unlawful Disclosure of Federal Tax Information; Penalty.