Fla. Stat. § 197.3225

Public records exemption; taxpayer e-mail addresses

Redline — January 1, 2015 → current.View current text →

Current — January 1, 2020

As of January 1, 2015

~~(1)~~ A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution: (a) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3). (b) Obtaining the taxpayer’s consent to send the tax notice described in s. 197.322(3). (c) Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 197.343. (d) Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 197.344(1).

A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:

(2) This section is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repealed on October 2, 2020, unless reviewed and saved from repeal through reenactment by the Legislature.

(1) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3).

(2) Obtaining the taxpayer’s consent to send the tax notice described in s. 197.322(3).

(3) Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 197.343.

(4) Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 197.344(1).

Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.