197.123 Correcting erroneous returns. - Florida Statutes

197.123 Correcting erroneous returns.

If any tax collector has reason to believe that any taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not returned the full amount of all her or his property subject to taxation, the collector shall notify the property appraiser of the erroneous or incomplete statement.

History. s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147.

Note. Former ss. 193.37, 197.031, 197.026, 197.0128.