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The Florida Statutes

The 2017 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.3225
197.3225 Public records exemption; taxpayer e-mail addresses.
(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).
(2) This section is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repealed on October 2, 2020, unless reviewed and saved from repeal through reenactment by the Legislature.
History.s. 1, ch. 2015-13.