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Current as of January 01, 2019 | Updated by FindLaw Staff
(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(2) This section is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repealed on October 2, 2020, unless reviewed and saved from repeal through reenactment by the Legislature.
Cite this article: FindLaw.com - Florida Statutes Title XIV. Taxation and Finance § 197.3225. Public records exemption; taxpayer e-mail addresses - last updated January 01, 2019 | https://codes.findlaw.com/fl/title-xiv-taxation-and-finance/fl-st-sect-197-3225/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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