§ 48. Same—Content.

Such returns for taxation shall be made upon and in conformity with blanks to be prepared and furnished by said city therefor and shall contain a complete list of all said property belonging to such person, firm or corporation between January 1 and April 1 in the year for which return is made giving a separate and intelligent description of each separate lot and parcel of real estate and of personal property as well as the franchise right and valuation of all railroads, telephone and telegraph and power lines within said city with an estimate mileage of the same, and the returns thus made may be considered by the city tax assessor in making assessments, but he shall not be bound thereby. Should any person, firm or corporation omit to make return as above required, the city tax assessor shall assess all property not thus returned in the name of the owner if known, but if the name of the owner is not known to such city tax assessor he shall assess it as unknown and in no case shall the failure of such person, firm or corporation to make return of all their, his or its property for taxation or the failure of the city tax assessor to assess property in the name of the owner render the assessment void or furnish a valid reason why the tax assessed thereon should not be paid.

(Laws of Fla. ch. 13426(1927), § 24)

State law reference

Assessment for taxes, F.S. § 193.011 et seq.