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(2) This section is subject to the Open Government Sunset Review Act in accordance with s. 119.15 and shall stand repealed on October 2, 2020, unless reviewed and saved from repeal through reenactment by the Legislature.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.
Section: Previous 197.263 197.272 197.282 197.292 197.301 197.312 197.322 197.3225 197.323 197.332 197.333 197.3335 197.343 197.344 197.363 NextLast modified: September 23, 2016