Dates for filing returns.

All returns shall be filed according to the following schedule: (1) Tangible personal property — April 1. (2) Real property — when required by specific provision of general law. (3) Railroad, railroad terminal, private car and freight line and equipment company property — April 1. (4) All other returns and applications not otherwise specified by specific provision of general law — April 1. History: s. 12, ch. 70-243; s. 45, ch. 77-104; s. 8, ch. 79-334; s. 9, ch. 81-308.