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Florida Taxation And Finance Code Section 192.047 - Taxation: General Provisions - Date of filing.

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Title XIV   TAXATION AND FINANCE

Chapter 192   TAXATION: GENERAL PROVISIONS

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.

Last modified: November 21, 2006