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J. Thomas Herndon Executive Director Department of Revenue

QUESTION: What is a "return of property" within the scope of s.193.074, F.S. (1990 Supp.)?

SUMMARY: A "return of property" for purposes of s. 193.074, F.S. (1990 Supp.), is a list, schedule, or inventory of taxable property to be provided by a taxpayer to the property appraiser as the basis for tax assessment.

Initially, I must advise you that this office has no power or authority, in the absence of statutory or judicial direction, to develop or propose criteria for distinguishing "returns of property" from other forms developed by the…