SECTION 197.3225. Public records exemption; taxpayer e-mail addresses.

Latest version.

1A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 20119.07(1) 21and s. 24(a), Art. I of the State Constitution:
30(1) 31Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 47197.222(3)48.
49(2) 50Obtaining the taxpayer’s consent to send the tax notice described in s. 62197.322(3)63.
64(3) 65Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 80197.34381.
82(4) 83Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 98197.344(1)99.

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

Bills Cite this Section:

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Cited by Court Cases:

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