2020 Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens
197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.

Universal Citation: FL Stat § 197.3225 (2020)
197.3225 Public records exemption; taxpayer e-mail addresses.—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:

(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).

History.—s. 1, ch. 2015-13; s. 1, ch. 2020-166.

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