(1)(a) Upon discovery that an erroneous or incomplete statement of personal property
has been filed by a taxpayer or that all the property of a taxpayer has not been returned
for taxation, the property appraiser shall mail a notice informing the taxpayer that
an erroneous or incomplete statement of personal property has been filed. Such notice shall be mailed at any time before the mailing of the notice required
in s. 200.069. The taxpayer has 30 days after the date the notice is mailed to provide the property
appraiser with a complete return listing all property for taxation.
(b) If the property is personal property and is discovered before April 1, the property
appraiser shall make an assessment in triplicate. After attaching the affidavit and warrant required by law, the property appraiser
shall dispose of the additional assessment roll in the same manner as provided by
(c) If the property is personal property and is discovered on or after April 1, or
is real property discovered at any time, the property shall be added to the assessment
roll then in preparation.
(2) If no tangible personal property tax return has been filed as required by law,
including any extension which may have been granted for the filing of the return,
the property appraiser is authorized to estimate from the best information available
the assessment of the tangible personal property of a taxpayer who has not properly
and timely filed his or her tax return. Such assessment shall be deemed to be prima facie correct, may be included on the
tax roll, and taxes may be extended therefor on the tax roll in the same manner as
for all other taxes.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.